Applied Scholastics International: Form 990 filings

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At a glance
Revenue, expenses, and changes in net assets or funds balances
Analysis of income-producing activities
Statement of functional expenses
Other expenses
Grants and allocations
Payments to affiliates
Balance sheets
Statement of program service accomplishments
People/corporations linked to the entity
Notes

General information

Quickcard: Applied Scholastics International

Employer Identification Number (EIN):

23-7250829

Stated primary purpose ()

"Improve and revitalize field of education."

Address (as of 2007):

11755 Riverview Drive
Saint Louis, MO
63138-3610
United States

At a glance

Applied Scholastics International: Revenue/expenses

Applied Scholastics International: Assets/liabilities

Revenue, expenses, and changes in net assets or funds balances [From Part 1 of 990 filings]
Line	Description		2007	2006	2005	2004	2003	2002	2000	1999	1998	Comment
1a	Contributions to donor advised funds
1b	Direct public support		84,109	70,639	147,166	103,383	107,340	108,500	8,284	32,007	17,175
1c	Indirect public support					682,051	1,531,933	17,709	2,589	26,591	4,020
1d	Government contributions (grants)
1e cash	Contributions, gifts, grants, and similar amounts received		84,109	70,639	147,166	358,973	493,053	126,209	10,873	58,598	21,195
1e non-cash	Contributions, gifts, grants, and similar amounts received					426,461	1,146,220
2	Program services revenue including government fees and contracts		3,036,135	2,996,172	2,808,423	1,961,200	980,601	986,697	1,361,268	1,464,696	1,476,915
3	Membership dues and assessments
4	Interest on savings and temporary cash investments		2,372	245	860	891	1,051	348	7,087	6,618	6,183
5	Dividends and interest from securities
6a	Gross rents
6b	Less rental expenses
6c	Net rental income or (loss)
7	Other investment income
8Aa	Gross amount from sales of securities
8Ab	Less cost of goods sold
8Ba	Gross amount from sales of other assets			5,976
8Bb	Less cost of goods sold			4,290					1,430
8d	Net gain or (loss) from sales of assets other than inventory			1,686					-1,430
9a	Gross revenue from special events and activities
9b	Less direct expenses other than fundraising expenses
9c	Net income or (loss) from special events
10a	Gross sales of inventory, less return and allowances		266,719	231,975	284,738	202,174	148,095	100,927	215,020	144,615	59,563
10b	Less cost of goods sold		102,131	98,063	106,127	84,958	117,370	53,858	91,464	99,659	46,690
10c	Gross profit or (loss) from sales of inventory		164,588	133,912	178,611	117,216	30,725	47,069	123,556	44,956	12,873
11	Other revenue		129,268	107,438	145,890	106,169	56,527	1,378	913	1,248
990T-3	Net income from unrelated business activities
12	Total revenue		3,416,472	3,310,092	3,280,950	2,970,910	2,708,177	1,161,701	1,502,267	1,576,116	1,517,166
13	Program services expenses		2,381,997	2,265,077	2,077,495	1,582,889	1,152,696	701,817	1,027,153	851,025	731,905
14	Management and general expenses		293,086	373,254	266,032	452,904	491,079	312,881	297,048	294,483	266,572
15	Fundraising expenses		67,123	108,328	100,284	104,241	97,339	48,249	77,570	45,281	124,879
16	Payments to affiliates		758,236	772,554	1,061,954	447,656	28,700	31,793	233,841	401,928	392,530
17	Total expenses		3,500,442	3,519,213	3,505,765	2,587,690	1,769,814	1,094,740	1,635,612	1,592,717	1,515,886
18	Excess or (deficit) for the year		-83,970	-209,121	-224,815	383,220	938,363	66,961	-133,345	-16,601	1,280
19	Net assets or fund balances at beginning of year		1,197,234	1,665,842	1,890,657	1,370,937	432,574	365,615	743,038	759,639	758,359
20	Other changes in net assets or fund balances			-259,487
21	Net assets or fund balances at end of year		1,113,264	-1,197,234	1,665,842	1,754,157	1,370,937	432,576	609,693	743,038	759,639
Analysis of income-producing activities [From Part 7 of 990 filings]
	Raw statement - corrected		2007	2006	2005	2004	2003	2002	2000	1999	1998	Comment
	Bank charges							9
	Campus usage					12,521
	Consulting income							265	1,592	506	1,942
	Educational services								83,907	8,873	25,695
	Educational training		316,551	429,278	166,154	128,342	68,509	119,268
	Event income							200
	Food and canteen sales		19,356	19,934	33,026	32,343	10,803
	Lectures and seminars								23,778
	Payroll tax refund					362			913	1,248
	Rental of lodging to students and teachers		109,755	87,154	103,299	60,943	45,609
	Royalties income		38,339	34,495	38,376	11,949	6,663	7,745	28,039	15,904
	Sales of educational materials and publications		164,588	133,912	178,611	117,216	30,725	47,069	123,556	44,956	12,873
	Scrap, salvage and other				9,565		115
	Staff training							1,369
	Trademark license fees		2,681,245	2,532,399	2,603,893	1,820,909	905,429	859,219	1,223,952	1,439,413	1,449,278
Statement of functional expenses [From Part 2 of 990 filings]
Line	Description		2007	2006	2005	2004	2003	2002	2000	1999	1998	Comment
22 cash	Grants and allocations		43,402	100	1,352	87,000	2,500	4,884	84,146	6,660	6,446
22 non-cash	Grants and allocations						40,417		12,529
23A	Specific assistance to individuals
24A	Benefits paid to or for members
25Aa	Compensation of officers, directors, etc.		180,949	193,948	201,465	185,774	168,878	188,486	114,932	94,952	66,781
25Ab	Compensation of former officers, directors, etc.
26A	Other salaries and wages		768,109	816,351	748,104	612,807	381,731	350,829	431,689	449,173	487,126
27A	Pension plan contributions
28A	Other employee benefits		75,151	87,739	81,498	135,219	57,293	15,403
29A	Payroll taxes		76,613	90,144	80,131	67,151	46,604	45,244	51,394	46,321	50,420
	Sum of salary-related expenses		1,100,822	1,188,182	1,111,198	1,000,951	654,506	599,962	598,015	590,446	604,327
90b	Number of employees		80	63	35	24	12	29	35	36	26
30A	Professional fundraising fees
31A	Accounting fees		24,668	30,161	6,658	7,107	2,272	2,560	4,400	3,130	1,541
32A	Legal fees		13,801	80,853	53,669	42,757	16,727	19,308	50,799	43,837	51,272
33A	Supplies		29,801	34,599	43,639	27,455	26,321	15,048	17,727	21,625	32,389
34A	Telephone		47,967	59,587	66,361	47,804	50,681	32,839	36,202	42,404	40,908
35A	Postage and shipping		85,684	101,908	109,497	78,624	25,561	12,479	26,110	18,033	35,547
36A	Occupancy		147,154	164,491	168,720	113,163	110,432	160,705	175,857	179,046	136,331
37A	Equipment rental and maintenance		94,709	70,892	52,590	33,046	10,037	3,703	8,422	9,067	8,638
38A	Printing and publications		70,321	34,235	43,491	54,167	21,425	6,690	24,264	16,295	28,073
39A	Travel		74,291	147,743	190,225	134,668	110,809	51,533	50,535	53,604	53,590
40A	Conferences, conventions, and meetings		65,605	9,563	30,221	47,951
41A	Interest		10,551	12,007
42A	Depreciation, depletion, etc.		236,134	236,423	234,321	198,199	5,663	16,932	17,677	18,814	16,908
43A	Other expenses not covered above		697,296	575,915	331,869	267,142	663,763	136,304	295,088	187,828	107,386
44A	Total functional expenses		2,742,206	2,746,659	2,443,811	2,140,034	1,741,114	1,062,947	1,401,771	1,190,789	1,123,356
Other expenses [From Part II/Line 43 of 990 filings]
	Raw statement - corrected		2007	2006	2005	2004	2003	2002	2000	1999	1998	Comment
	Auto expenses					8,620	2,791	10,696
	Bank charges		24,451	25,273	21,450	16,061	6,883	11,870	7,727	5,755	3,949
	Cleaning and laundry								3,499	944
	Doubtful debt allowance								20,900
	Food and canteen purchases		7,260	14,772	26,212	23,731	11,407
	Hotel expenses					14,004	90,938
	Insurance		48,696	53,035	55,273
	Inventory written off										3,522
	Licenses, fees and dues						1,402	742	2,174	2,435	61
	Outside services					6,861	17,900
	Program delivery		212,829	70,066	5,415	6,653	4,934	260
	Promotion		41,638	79,328	133,086	137,757	487,161	69,273	128,014	124,457	92,584
	Referral fees		1,439	3,175	3,727	2,206	476	8,236	3,131	1,189	253
	Royalties		71,900	61,900	80,434	44,180	39,312	34,208	97,920	51,268
	Staff training					3,119	559	1,019	29,745	826	6,333
	Taxes, fees and dues		10,483	3,273	6,272	3,950
	Tech asst and supervision		278,600	265,093
	Training materials								1,978	954	684
Grants and allocations [From Part II/Line 22 of 990 filings] 7 grants under $2,000 not shown. For a list of all grants, see detailed transactions.
	Grantees	Statement	2007	2006	2005	2004	2003	2002	2000	1999	1998	Comment
	Applied Scholastics of Orange County	Program literacy					40,417	4,500
	Applied Scholastics Western United States	Educational							52,257
	Applied Scholastics Western United States	Furniture and computers							12,529
	Association for Better Living and Education International	Education	27,812
		Educational							22,300	3,656	6,246
		Educational programs	5,915
		Program public campaigns					2,500
	Basic Education and Supplementary Teaching Association	Education							5,514
	Hollywood Education and Literacy Project (Los Angeles)	Education							2,275
	Renaissance Academy Inc.	Program supervision				87,000
	Vision Literacy	Establishment of community tutoring center	7,775
	World Literacy Crusade of Compton, CA	Educational								3,004
Payments to affiliates [From Part I/Line 16 of 990 filings]
	Affiliates	Statement	2007	2006	2005	2004	2003	2002	2000	1999	1998	Comment
	Applied Scholastics Africa	Technical assistance and supervision of education groups		12,675	17,208
	Applied Scholastics ANZO Incorporated	Technical assistance and supervision of education groups		2,179	10,585
	Applied Scholastics Canada	Technical assistance and supervision of education groups		26,408	28,492
	Applied Scholastics Europe	Technical assistance and supervision of education groups		190,821	197,768
	Applied Scholastics Latin America	Technical assistance and supervision of education groups		10,436	11,728
	Applied Scholastics United Kingdom	Technical assistance and supervision of education groups		22,574	40,372
	Association for Better Living and Education International	Trademark license fees	758,236	772,554	755,801	447,656	28,700	31,793	233,841	401,928	392,530
Balance sheets [From Part 4 of 990 filings]
Line	Description		2007	2006	2005	2004	2003	2002	2000	1999	1998	Comment
45B	Cash – non-interest-bearing		295,105	465,076	478,790	555,547	333,716	224,632	159,799	211,166	373,862
46B	Savings and temporary cash investments		277,603						9,515	22,199
47Ba	Accounts receivable		327,252	203,857	240,977	202,675	298,162	267,100	237,742	238,406	249,513
47Bb	Less: allowance for doubtful accounts		110,620	58,378	59,754	81,210	152,334	34,641	20,900	47,327	55,995
47Bc	Accounts receivable net of doubful accounts		216,632	145,479	181,223	121,465	145,828	232,459	216,842	191,079	193,518
48Ba	Pledges receivable
48Bb	Less: allowance for doubtful accounts
48Bc	Pledges receivable net of doubful accounts
49B	Grants receivable
50B	Receivables from officers, directors, trustees, and key employees
51Ba	Other notes and loans receivable		7,137	19,547					143,809	136,812	130,730
51Bb	Less: allowance for doubtful accounts
51Bc	Other notes and loans receivable net of doubtful accounts		7,137	19,547					143,809	136,812	130,730
52B	Inventories for sale or use		84,357	85,825	74,684	57,988	77,465	136,361	181,939	101,837	43,547
53B	Prepaid expenses and deferred charges		3,008	7,017		1,383	574	1,402	303		35,465
54B	Investments – publicly-traded securities
54Bb	Investments – other securities
55Ba	Investments – land, buildings, and equipment: basis
55Bb	Less: accumulated depreciation
55Bc	Investments – land, buildings, and equipment net of accumulated depreciation
56B	Investments – other		141,877	141,877	141,877	5,377	5,377	5,377	9,877	9,877	9,877	2006: "Fine artwork and antiques"
57Ba	Land, buildings, and equipment: basis		1,587,787	1,565,327	1,561,640	1,527,462	1,088,173	152,700	103,674	116,964	106,984
57Bb	Less: accumulated depreciation		911,317	675,183	441,620	207,300	9,101	97,385	66,619	65,358	46,545
57Bc	Land, buildings, and equipment net of accumulated depreciation		676,470	890,144	1,120,020	1,320,162	1,079,072	55,315	37,055	51,606	60,439
58B	Other assets		477	5,208	5,298	5,688	5,897	94,604	113,979	118,007	1,400
59B	Total assets		1,702,666	1,760,173	2,001,892	2,067,610	1,647,929	750,150	873,118	842,583	848,838
60B	Accounts payable and accrued expenses		235,316	210,481	225,003	232,253	177,382	35,367	46,915	99,545	89,199
61B	Grants payable
62B	Deferred revenue		157,089	117,964	111,047	81,200	49,610	74,482	97,403
63B	Loans from officers, directors, trustees, and key employees
64Ba	Tax-exempt bond liabilities
64Bb	Mortgages and other notes payable						50,000	50,000
65B	Other liabilities		196,997	234,494				157,727	119,107
66B	Total liabilities		589,402	562,939	336,050	313,453	276,992	317,576	263,425	99,545	89,199
67B	Unrestricted		1,107,824	1,179,872	1,603,337
68B	Temporarily restricted		5,440	17,362	62,505
69B	Permanently restricted
70B	Capital stock, trust principal, or current funds
71B	Paid-in or capital surplus, or land, building, and equipment fund
72B	Retained earnings, endowment, accumulated income, or other funds					1,754,157	1,370,937	432,574	609,693	743,038	759,639
73B	Total net assets or fund balances		1,113,264	1,197,234	1,665,842	1,754,157	1,370,937	432,574	609,693	743,038	759,639
Statement of program service accomplishments [From Part III of 990 filings]
			2007	2006	2005	2004	2003	2002	2000	1999	1998	Comment
Assistance to educational and literacy programs
Detailed statements					html or
Grants			43,402	100	1,352	87,000			67,586		6,446
Expenses			786,331	867,840	619,117	594,399	223,751	355,807	417,519	382,977	219,166
Total expenses			829,733	867,940	620,469	681,399	223,751	355,807	485,105	382,977	225,612
Selected statistics
Schools, centers, and groups			757	744	608	513	402	379	355	336	321
Courses in Study Technology completed					17,500	14,111	11,165	3,963	9,800
Hours of tutoring delivered			1,000,000	1,000,000	961,700	938,897	755,654	2,472,376	483,000	628,000	800,000
Literacy and teacher training programs
Detailed statements					html or
Grants									29,089
Expenses			973,219	894,736	844,644	471,995	294,027	246,038	315,139	313,553	314,923
Total expenses			973,219	894,736	844,644	471,995	294,027	246,038	344,228	313,553	314,923
Selected statistics
Educators trained			8,500	9,600	7,384	7,600	8,291	3,877
Public information on educational programs
Detailed statements					html or
Grants
Expenses			579,045	502,401	612,382	429,495	634,918	99,972	197,820	154,495	191,370
Total expenses			579,045	502,401	612,382	429,495	634,918	99,972	197,820	154,495	191,370
Selected statistics
Publications distributed					10,983,000	9,750,000	634,100	6,855,958	2,500,000	2,500,000	500,000