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Applied Scholastics Western United States: Form 990 filings

General information

Quickcard: Applied Scholastics Western United States

Employer Identification Number (EIN):

95-4809088

Stated primary purpose ()

"The organization provides management and consulting services for teachers and educational groups. Training and inspection are offered on or off site. Books and materials on how to study, teach and tutor in any environment are supplied. Tutoring services are also offered at the organization's facility for ages six through adult."

Address (as of 2004):

P.O. Box 7424
Orange, CA
92863
United States

At a glance

Revenue, expenses, and changes in net assets or funds balances [From Part 1 of 990 filings]
Line	Description		2004	2003	2002	2001	2000	Comment
1a	Contributions to donor advised funds
1b	Direct public support		9,848	1,081	24,066	10,209	144,165
1c	Indirect public support
1d	Government contributions (grants)
1e cash	Contributions, gifts, grants, and similar amounts received		9,848	1,081	20,672	10,209	144,165
1e non-cash	Contributions, gifts, grants, and similar amounts received				3,394
2	Program services revenue including government fees and contracts		413,877	349,649	321,494	310,810	323,772
3	Membership dues and assessments
4	Interest on savings and temporary cash investments
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		5,156
8Bb	Less cost of goods sold		11,183
8d	Net gain or (loss) from sales of assets other than inventory		-6,027
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		26,044	32,734	29,171	38,304	9,959
10b	Less cost of goods sold		11,658	20,457	21,833	21,969	6,753
10c	Gross profit or (loss) from sales of inventory		14,386	12,277	7,338	16,335	3,206
11	Other revenue		466	65	3,626
990T-3	Net income from unrelated business activities
12	Total revenue		432,550	363,072	356,524	337,354	471,143
13	Program services expenses		379,851	191,074	199,970	192,696	65,136
14	Management and general expenses		101,968	173,905	159,774	92,789	32,349
15	Fundraising expenses		2,783	6,309	7,288	30,931	10,782
16	Payments to affiliates						311,430
17	Total expenses		484,602	371,288	367,032	316,416	419,697
18	Excess or (deficit) for the year		-52,052	-8,216	-10,508	20,938	51,446
19	Net assets or fund balances at beginning of year		70,594	78,810	94,318	73,830
20	Other changes in net assets or fund balances						21,934
21	Net assets or fund balances at end of year		18,542	70,594	83,810	94,318	73,380
Analysis of income-producing activities [From Part 7 of 990 filings]
	Raw statement - corrected		2004	2003	2002	2001	2000	Comment
	Administrative services					310,810
	Book royalties		466
	Books and materials for learning how to teach					16,335
	Courses and tutoring income		8,823	5,283	2,755
	Licensing fees		405,054	343,507	318,022		323,772
	Referral commissions			65	3,626
	Sales of training and educational materials		14,386	12,277	7,338		3,206
	Shipping charges			859	717
Statement of functional expenses [From Part 2 of 990 filings]
Line	Description		2004	2003	2002	2001	2000	Comment
22 cash	Grants and allocations				875
22 non-cash	Grants and allocations
23A	Specific assistance to individuals
24A	Benefits paid to or for members
25Aa	Compensation of officers, directors, etc.		18,587	58,961	95,195	101,575	27,550
25Ab	Compensation of former officers, directors, etc.
26A	Other salaries and wages		73,880	138,040	94,999	60,796	34,072
27A	Pension plan contributions
28A	Other employee benefits
29A	Payroll taxes		9,287	17,416	17,409	20,609
	Sum of salary-related expenses		101,754	214,417	207,603	182,980	61,622
90b	Number of employees		8	9	9	6	n/a
30A	Professional fundraising fees
31A	Accounting fees		3,613	6,221	8,940
32A	Legal fees		10,500	500	800
33A	Supplies		6,478	6,492	1,195
34A	Telephone		5,127	7,967	8,290	10,200
35A	Postage and shipping		10,158	10,744	6,185	2,793
36A	Occupancy		41,737	61,430	56,720	47,191	9,655
37A	Equipment rental and maintenance		2,593	4,900	2,464	3,568
38A	Printing and publications			5,930	4,650
39A	Travel		717	3,169	5,740	5,236
40A	Conferences, conventions, and meetings
41A	Interest
42A	Depreciation, depletion, etc.		1,451	4,872	7,585	6,377	442
43A	Other expenses not covered above		300,474	44,646	55,985	58,071	36,548	In 2000, there was an error in the figures reported. The 990 filing contains enough information to fix the error without guess work.
44A	Total functional expenses		484,602	371,288	367,032	316,416	108,267
Other expenses [From Part II/Line 43 of 990 filings]
	Raw statement - corrected		2004	2003	2002	2001	2000	Comment
	Auto expense		4,125	14,075	14,822	11,302	7,373
	Bad debts		800
	Bank charges		1,577	1,244	1,124	1,619	310
	Book commissions				183	299
	Commissions		268	188
	Donations		1,750	1,000
	Equipment rent					2,176
	Fees			299	476	383	186
	Freight					1,676	2,080
	Fundraising commissions				750
	Insurance		2,326		1,452	2,589
	Licenses and fees		282,174					In 2000, a similar item was reported at line 16
	Office supplies and expense				6,429	7,250	1,114
	Other					-758
	Penalties		201	621		43
	PR and promotion		6,690	13,837	15,698	15,903	4,784
	Printing					5,268	1,891
	Property taxes			220	132
	Refunds		563
	Rounding					8
	Staff enhancement			3,604	12,140	8,858
	Staff gifts			594
	Student materials						6,753
	Supplies					1,453	5,870
	Tech materials			482
	Telephone						2,869
	Travel						3,320
	Tutors/substitutes			168	494
	Utilities			3,988
	Workers comp insurance			4,326	2,285
Grants and allocations [From Part II/Line 22 of 990 filings] 1 grants under $2,000 not shown. For a list of all grants, see detailed transactions.
N/A
Payments to affiliates [From Part I/Line 16 of 990 filings]
	Affiliates	Statement	2004	2003	2002	2001	2000	Comment
	Applied Scholastics International	License fees					311,430
Balance sheets [From Part 4 of 990 filings]
Line	Description		2004	2003	2002	2001	2000	Comment
45B	Cash – non-interest-bearing		501	36,838	48,336	62,766	60,513
46B	Savings and temporary cash investments
47Ba	Accounts receivable
47Bb	Less: allowance for doubtful accounts
47Bc	Accounts receivable net of doubful accounts
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		2,595	3,395
51Ba	Other notes and loans receivable			800
51Bb	Less: allowance for doubtful accounts
51Bc	Other notes and loans receivable net of doubtful accounts			800
52B	Inventories for sale or use		11,796	11,835	9,836	7,122	3,000
53B	Prepaid expenses and deferred charges
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
57Ba	Land, buildings, and equipment: basis		6,728	50,478	48,375	39,072	28,332
57Bb	Less: accumulated depreciation		2,809	32,725	27,853	20,268	13,891
57Bc	Land, buildings, and equipment net of accumulated depreciation		3,919	17,753	20,522	18,804	14,441
58B	Other assets			5,581	5,581	6,341
59B	Total assets		18,811	76,202	84,275	95,033	77,954
60B	Accounts payable and accrued expenses
61B	Grants payable
62B	Deferred revenue
63B	Loans from officers, directors, trustees, and key employees
64Ba	Tax-exempt bond liabilities
64Bb	Mortgages and other notes payable						4,574
65B	Other liabilities		269	5,608	5,465	715
66B	Total liabilities		269	5,608	5,465	715	4,574
67B	Unrestricted
68B	Temporarily restricted
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		18,542	70,594	78,810	94,318	73,380
73B	Total net assets or fund balances		18,542	70,594	78,810	94,318	73,380
Statement of program service accomplishments [From Part III of 990 filings]
			2004	2003	2002	2001	2000	Comment
Management, consulting and training services to educational groups
Detailed statements
Grants					875
Expenses			379,851	191,074	199,095	192,696	251,994
Total expenses			379,851	191,074	199,970	192,696	251,994
Selected statistics
Hours of consulting delivered			8,000	12,000

People/corporations linked to the entity

[From various sources]

Name	Relation	Duty	2004	2003	2002	2001	2000
Sara Brooks	Director	President			15,435	35,722	12,994
William (Billy) S. Chalmers	Director	Director		0	977	0	0
Roland W. Fink (CPA)	Contractor	Tax return preparer			✔
Joni Ginsberg	Director	Director			0
	Director	Trustee	0	0		0	0
Paula M. Hayes	Contractor	Tax return preparer	✔
Peggy Howard (EA) Greenberg and Jackson CPAs	Contractor	Tax return preparer		✔
Daniel Irwin	Director	Director	0
	Director	Director, secretary				41,813	14,556
	Director	Executive director		11,496	46,493
Dania Quevedo	Director	Treasurer		18,725	32,290	24,040	0
Kevin Richards	Director	Director	0	0	0	0	0
Joanne Takano Irwin	Director	Director			0
	Director	Trustee	0	0		0	0
Cathy Viney	Director	Executive director	18,587	28,740
Les Whitworth (CPA)	Contractor	Tax return preparer				✔	✔
Laurie Zurn	Director	Director			0
	Director	Trustee	0	0		0	0

Notes