American Classical League FY2022 filing

Tax-deductible

Hamilton, OH501(c)(3)Arts & CultureEIN 31-0555960Revenue $674K in FY2022

On file with the IRS860 Nw Washinton Blvd A, 45013-0000 · Hamilton, OHTax-exempt since Mar 1966Publicly supported charity — 170(b)(1)(A)(vi)

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The American Classical League celebrates, supports, and advances the teaching and learning of the greek and latin languages, literatures, and cultures and their timeless relevance.

501(c)(3) charity; gifts are tax-deductible.
58¢ of each $1 spent went to programs.
$96K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 6
filings with a surplus
Average deficit $186K a year · 16% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
58%
of spending
Worth a look: 58% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$96K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $58K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$259K
13% of total assets
Looks good: liabilities are 13% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$674K
-19% vs prior year
Spent
$747K
To programs
58%
Net assets
$1.8M
By yearFY2020–FY2025
Revenue
$674K
FY2022▼ -19%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.4M
FY2021$835K
FY2022$674K
FY2023$1.2M
FY2024$1.4M
FY2025$1.7M
Expenses
$747K
FY2022▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.0M
FY2021$733K
FY2022$747K
FY2023$1.4M
FY2024$1.7M
FY2025$1.8M
Net assets
$1.8M
FY2022▼ -13%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.7M
FY2021$2.1M
FY2022$1.8M
FY2023$1.5M
FY2024$1.2M
FY2025$1.1M

From the FY2022 Form 990 (year ending April 2022) · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1966.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

58 cents of each dollar spent went to programs.

Program services 58% · $436K Management & general 41% · $309K Fundraising 0% · $2K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

16 people listed on the 990; $96K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Executive Di
$96,278Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Editor Co
$0Pt VII · Sec A
Placement Di
$0Pt VII · Sec A
$0Pt VII · Sec A
Natl Greek E
$0Pt VII · Sec A

Sherwin Little’s $86K as Executive Di is at the 22nd percentile of top reported officer pay among 3924 $1–10M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Sherwin Little$86,373$93,289$92,239$96,278$91,739$93,768

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See American Classical League executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promotes teaching and learning of Greek, Latin, and classical cultures.

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Provided by the organization

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3 programs · $407K · in their own filed words · FY2021
01

Conventions the Organization Holds Two Annual Conferences

One for american classical league members and another for national junior classical league members. The conferences bring together students, teachers and affiliates for discussion, competitions, networking and other incentives for students to continue the study of classical language and literature.

$174Kprogram expense
02

Other program service other program services include the excellence through classics program, which promotes the classics by providing teaching packets and study materials for students wishing to compete in annual exams in topics such as mythology, exploratory latin and greek.

$141Kprogram expense
03

MEMBERSHIP/PUBLICATIONS american classical league provides teaching materials, conventions and other resources for teachers and students of the classics across the nation. The organization and its members motivate students to study classical literature and languages by providing teachers with innovative classroom tools and teaching aids…

$91Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 3 funders$58K
See all 3 funders →
Grants paid · 6 grants · $310K · 2019–2024
Unitemized GrantFY2024$51,139
Unitemized GrantFY2023$49,779
Unitemized GrantFY2022$47,031
Unitemized GrantFY2021$29,103
Unitemized GrantFY2020$33,238
Unitemized GrantFY2019$100,122

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$674K
Ln 12
Fees for servicesLn 2g$416K
Gifts and grantsLn 1h$180K
Investment incomeLn 3$69K
Money outPt IX
$747K
Ln 25
Programscol B$436K
Managementcol C$309K
Fundraisingcol D$2K
Owns and owesPt X
$1.8M
net assets · Ln 32
Cash and savingsLn 1–2$367K
Total assetsLn 16$2.1M
LiabilitiesLn 26$259K
PeoplePt VI, VII
16
listed · VII A
PaidVII A1
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$180K
Government grantsLn 1e$74K
Fees for servicesLn 2g$416K
Investment incomeLn 3$69K
Other incomeLn 4–11$8K
Gains on assetsLn 7$7K
Total revenueLn 12$674K
Assets in detailPt X, end of year
SavingsLn 2$367K
Cash and savings togetherLn 1–2$367K
InvestmentsLn 11–13$1.3M
Land, buildings, equipmentLn 10c$13K
Other assetsLn 15$5K
Total assetsLn 16$2.1M
LiabilitiesLn 26$259K
Net assetsLn 32$1.8M
OperationsPt I, VI
EmployeesI 56
VolunteersI 66
Fiscal year endsHeaderApril
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$423K$367K
InvestmentsLn 11–13$1.6M$1.3M
Land, buildings, equipmentLn 10c$2K$13K
Total assetsLn 16$2.2M$2.1M
LiabilitiesLn 26$150K$259K
Net assetsLn 32$2.1M$1.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$29K$29K
Pay of current officers, directors and key staffLn 5$97K$39K$58K
Other salaries and wagesLn 7$164K$112K$51K
Other employee benefitsLn 9$70K$40K$29K
Payroll taxesLn 10$20K$11K$8K
Legal feesLn 11b$3K$3K
Accounting feesLn 11c$52K$52K
Office expensesLn 13$39K$23K$16K
OccupancyLn 16$47K$27K$20K
TravelLn 17$26K$16K$10K
Conferences, conventions and meetingsLn 19$20K$20K
Depreciation, depletion and amortizationLn 22$18K$18K
InsuranceLn 23$12K$12K
Other expenses (24a–d)Ln 24$99K$83K$16K
All other expensesLn 24e$52K$36K$14K$2K
Total functional expensesLn 25$747K$436K$309K$2K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.7M$1.8M−$66K$1.1M 990 PDF
FY2024 $1.4M$1.7M−$300K$1.2M 990 PDF
FY2023 $1.2M$1.4M−$238K$1.5M 990 PDF
FY2022 Viewing $674K$747K−$73K$1.8M 990 PDF
FY2021 $835K$733K$101K$2.1M 990 PDF
FY2020 $1.4M$2.0M−$542K$1.7M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $673,606 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $301,048$180,070
I-9 Program service revenuePrior year $369,360$415,850
I-10 Investment incomePrior year $96,429$69,195
I-11 Other revenuePrior year $67,689$8,491
I-12 Total revenuePrior year $834,526$673,606
I-13 Grants and similar amounts paidPrior year $33,238$29,103
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $334,595$349,748
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $365,651$368,036
I-18 Total expensesPrior year $733,484$746,887
I-19 Revenue less expensesPrior year $101,042−$73,281
Part VI · Governance 15 of 15 board members independent, 1 to look at
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $673,606 across 8 lines filed
Lines not itemized here account for $13,916 of total revenue; see the IRS return.
VIII-1e Government grants$73,674
VIII-1f All other contributions, gifts and grants$106,396
VIII-1h Total contributions, gifts and grants$180,070
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $402,042$402,042
VIII-3 Investment incomeExcluded from tax $62,063$62,063
VIII-7 Net gain or loss on sales of assetsRelated to mission $7,132$7,132
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $8,383$8,383
VIII-12 Total revenueRelated to mission $431,473 · Excluded from tax $62,063$673,606
Part IX · Statement of functional expenses $746,887 across 15 lines filed
IX-2 Grants to domestic individualsPrograms $29,103$29,103
IX-5 Pay of current officers, directors and key staffPrograms $38,659 · Management $57,988$96,647
IX-7 Other salaries and wagesPrograms $112,362 · Management $51,321$163,683
IX-9 Other employee benefitsPrograms $40,433 · Management $29,267$69,700
IX-10 Payroll taxesPrograms $11,440 · Management $8,278$19,718
IX-11b Legal feesManagement $2,700$2,700
IX-11c Accounting feesManagement $52,303$52,303
IX-13 Office expensesPrograms $22,540 · Management $16,314$38,854
IX-16 OccupancyPrograms $27,088 · Management $19,604$46,692
IX-17 TravelPrograms $15,688 · Management $10,302$25,990
IX-19 Conferences, conventions and meetingsPrograms $20,382$20,382
IX-22 Depreciation, depletion and amortizationManagement $18,177$18,177
IX-23 InsuranceManagement $11,755$11,755
IX-24 Other expenses (24a–d)Programs $82,509 · Management $16,306$98,815
IX-24e All other expensesPrograms $35,779 · Management $14,429 · Fundraising $2,160$52,368
IX-25 Total functional expensesPrograms $435,983 · Management $308,744 · Fundraising $2,160$746,887
Part X · Balance sheet $2,053,601 assets, 16 lines filed
X-2 Savings and temporary cash investmentsStart of year $423,032$367,059
X-4 Accounts receivableStart of year $55,412$106,861
X-8 Inventories for sale or useStart of year $68,214$65,119
X-9 Prepaid expenses and deferred chargesStart of year $43,228$137,202
X-10c Land, buildings and equipment, netStart of year $1,655$12,884
X-11 Publicly traded securitiesStart of year $1,588,548$1,348,193
X-14 Intangible assetsStart of year $26,223$11,283
X-15 Other assetsStart of year $5,000$5,000
X-16 Total assetsStart of year $2,213,472$2,053,601
X-17 Accounts payable and accrued expensesStart of year $14,958$32,988
X-19 Deferred revenueStart of year $135,501$226,438
X-26 Total liabilitiesStart of year $150,459$259,426
X-27 Net assets without donor restrictionsStart of year $1,009,546$787,794
X-28 Net assets with donor restrictionsStart of year $1,053,467$1,006,381
X-32 Total net assets or fund balancesStart of year $2,063,013$1,794,175
X-33 Total liabilities and net assetsStart of year $2,213,472$2,053,601
Part XI · Reconciliation of net assets $1,794,175 net assets at year end
XI-1 Total revenue$673,606
XI-2 Total expenses$746,887
XI-3 Revenue less expenses−$73,281
XI-4 Net assets at start of year$2,063,013
XI-5 Net unrealized gains (losses) on investments−$195,557
XI-10 Net assets at end of year$1,794,175

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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