AMERICAN ACADEMY FOR LIBERAL EDUCATION: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN ACADEMY FOR LIBERAL EDUCATION (EIN 52-1789016)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-04-02
- IRS object ID
- 202400939349200120
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-04-02T11:38:21-07:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521789016 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN ACADEMY FOR LIBERAL EDUCATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 2023896550 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3900 Watson Place NW Ste B 3-E | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20016 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Dale Larson | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Phone | 2144020804 | PhoneNum |
| Signature | 2024-03-19 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Dale | PersonFirstNm |
| Person Last | Larson | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 1 | TrustedCustomerCd |
| OOB Security Verification | 11 | OOBSecurityVerificationCd |
| Last Submission Rqr OOB | 1 | LastSubmissionRqrOOBCd |
| Authentication Assurance Level | AAL2 | AuthenticationAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | www.aale.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $61,435 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $5,849 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $19,795 | ProgramServiceRevenueAmt |
| Membership Dues | $28,565 | MembershipDuesAmt |
| Investment Income | $5,589 | InvestmentIncomeAmt |
| Sale Of Assets Gross | $0 | SaleOfAssetsGrossAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $0 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $1,637 | OtherRevenueTotalAmt |
| Total Revenue | $61,435 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $0 | GrantsAndSimilarAmountsPaidAmt |
| Benefits Paid To Or For Members | $0 | BenefitsPaidToOrForMembersAmt |
| Salaries Other Comp Empl Bnft | $57,593 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $21,875 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $1,802 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $0 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $22,512 | OtherExpensesTotalAmt |
| Total Expenses | $103,782 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$42,347 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $195,122 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $152,775 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $191,120 | BOYAmt |
| EOY | $141,236 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,690 | BOYAmt |
| EOY | $11,539 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $199,810 | BOYAmt |
| EOY | $152,775 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,688 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $195,122 | BOYAmt |
| EOY | $152,775 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | To promote excellence in liberal education by providing significant academic recognition of programs and schools worldwide that maintain the highest standards of liberal arts learning. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | Accreditation Education: To establish standards for liberal arts higher education by reviewing standards for undergraduate degrees in liberal arts, reviewing standards for general education or core curriculum by accrediting programs based on its standards and by reviewing other academic requirements that the Academy may be called upon to assess in the course of its operations. K-12 Public Charter Schools: To establish nation-wide voluntary standards for public charter schools with strong academic emphasis, reviewing applications by means of self-studies, site visit reports, school responses and accreditation actions by (granting, deferring or denying) by the Board of Trustees. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $0 | GrantsAndAllocationsAmt |
| Program Service Expenses | $86,803 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $86,803 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (15 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Robert Manzer | ||||
| Board Member President | 5 | $0 | $0 | $0 |
| Rene Paddags | ||||
| Board Member - Chair | 5 | $3,000 | $0 | $0 |
| Karl Schumann | ||||
| Board Member - Secretary | 1 | $0 | $0 | $0 |
| Dale Larson | ||||
| Board Member - Vice Chair/Treasurer | 5 | $0 | $0 | $0 |
| Mary Ann Powers | ||||
| Exec Director, Board Member-non-voting | 30 | $53,500 | $0 | $0 |
| Stephen Balch | ||||
| Board Member | 1 | $0 | $0 | $0 |
| Geoffrey Baum | ||||
| Board Member | 1 | $0 | $0 | $0 |
| Ted Eismeier | ||||
| Board Member | 1 | $0 | $0 | $0 |
| Joshua Hochschild | ||||
| Board Member | 1 | $0 | $0 | $0 |
| Peter Keith | ||||
| Board Member | 1 | $0 | $0 | $0 |
| Gary Kelly | ||||
| Board Member | 1 | $0 | $0 | $0 |
| Robert Maranto | ||||
| Board Member | 1 | $0 | $0 | $0 |
| Tery Croy Lewis | ||||
| Board Member | 1 | $0 | $0 | $0 |
| Kathryn Hougham | ||||
| Board Member | 1 | $0 | $0 | $0 |
| Amy Richards | ||||
| Ex Officio Board Member - non-voting | 3 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Form1120 Pol Filed | 0 | Form1120PolFiledInd |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Charles Butterworth | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3900 Watson Place NW Ste B 3-E | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20016 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2023896550 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $79,565 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $65,965 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $103,869 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $74,028 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $34,414 | CurrentTaxYearAmt |
| Total | $357,841 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,763 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,655 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,400 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,250 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,795 | CurrentTaxYearAmt |
| Total | $61,863 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $81,328 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $70,620 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $117,269 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $96,278 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $54,209 | CurrentTaxYearAmt |
| Total | $419,704 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $419,704 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $2 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,450 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,589 | CurrentTaxYearAmt |
| Total | $7,041 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,450 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,589 | CurrentTaxYearAmt |
| Total | $7,041 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,682 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $600 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $100 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,638 | CurrentTaxYearAmt |
| Total | $4,020 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $83,010 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $71,220 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $117,371 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $97,728 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $61,436 | CurrentTaxYearAmt |
| Total | $430,765 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.97432 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99143 | PublicSupportPY509Pct |
| Investment Income CY | 0.01635 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00325 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests PY509 | Yes (X) | ThirtyThrPctSuprtTestsPY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part III, Line 12 | FormAndLineReferenceDesc |
| Explanation | Reimbursement received back from former employee | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990-EZ, Part I, Line 8 | Reimbursement received from former employee. |
| Form 990-EZ, Part I, Line 16 | Travel - $16,884, D&O Insurance - $4,319, Information Technology - $818, Conferences - $278, Misc and fees - $214 |
| Form 990-EZ, Part II, Line 24 | Accounts receivable - $5,565, Contributions receivable - $2100, and Prepaid expense - $3,874 |
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