{"success":true,"data":{"_id":136400773,"filings":[{"Organization":{"value":null,"Person":["ROGER WHITAKER","WILLIAM J WILLIAMS JR","CHRISTINA BLACK","DONALD B MURPHY","DAVID WILSON","AVIS T BOHLEN","JAMES E CLAYTON","JONATHAN B CLAYTON","ANN FERREN","VALENTINE GEORGIEV","NELLIE GENCHEVA-GIPSON","THEODORA KONETSOVSKA","NEDKO KYUCHUKOV","TEODOR MILEV","ELISAVETA KOSTOVA OGATA","IVO DIMITROV PANTELEEV","EVGENIA PEEVA","GEORGE PROHASKY","MARCIE RIES","ANDREW ROBARTS","JOEL STUDEBAKER","GARRISON WALTERS","RICHARD T EWING","TED GROVER"],"Title":["CHAIRMAN","VICE CHAIRMAN","TREASURER (EFF 11/16)","TREASURER (TO 11/16)","SECRETARY","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE (TO 10/16)","TRUSTEE (TO 10/16)","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","PRESIDENT","ASST SECRETARY"],"Hours":[10.0,2.0,4.0,1.0,2.0,1.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,227725,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,165762,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,61963,0]},"Basic":{"value":null,"mission":"The primary purpose of the organization is to provide education for bulgarian youths.","year":2016,"name":"SOFIA AMERICAN SCHOOLS INC","phone":6094520990,"website":"WWW.ACS.BG","type":"990","affiliation":null,"foreign_countries":["Albania","Andorra","Austria","Belarus","Belgium","Bosnia and Herzegovina","Bulgaria","Croatia","Cyprus","Czechia","Denmark","Estonia","Faroe Islands","Finland","France","Germany","Gibraltar","Greece","Guernsey","Hungary","Iceland","Ireland","Isle of Man","Italy","Jersey","Kosovo","Latvia","Liechtenstein","Lithuania","Luxembourg","Malta","Moldova","Monaco","Montenegro","Netherlands","North Macedonia","Norway","Poland","Portugal","Romania","Russia","San Marino","Serbia","Slovakia","Slovenia","Spain","Svalbard and Jan Mayen","Sweden","Switzerland","Ukraine","United Kingdom","Vatican City","Åland Islands"],"principal_officer":"ROGER WHITAKER","year_formation":1926,"state_legal_domicile":"MA","total_volunteers":30,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"PO BOX 30, PRINCETON, NJ, 8542, USA","city":"PRINCETON","state":"NJ","country":"USA","zip_code":8542},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":20,"Number of independent voting members":20,"Number of employees total":31,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":31,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":7274367,"Contributions":{"value":1569754,"Other contributions":1569754,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":5685693,"Total revenue":{"value":5685693,"TUITION & FEES":5671981,"OTHER SCHOOL REVENUES":13712},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":40398,"Investment income total":27431,"Net investment gain":12967,"Income from invest bond proceeds":0},"Other revenues":{"value":-21478,"Other total":-21478,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":6069445,"Grant expense":{"value":804310,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":804310},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":3800745,"Current officers":227725,"Disqualified persons":0,"Other salaries and wages":2818162,"Pension plan contributions":23950,"Other employee benefits":242395,"Payroll taxes":488513},"Other expenses":{"value":1464390,"Management services":0,"Legal":42145,"Accounting":39377,"Lobbying services":0,"Investment management fees":2217,"Other services":56962,"Advertising":121147,"Office expenses":114208,"Information technology":15488,"Royalties":0,"Occupancy":332987,"Travel":75949,"Conferences and meetings":114388,"Interest":14506,"Payments to affiliates":0,"Depreciation and depletion":287958,"Insurance":16543,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":230515,"MISCELLANEOUS":112064,"CORPORATE TAX":51422,"AUXILIARY SERVICES":34945,"INSTRUCTION MATERIALS":32084},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":5787781,"Management And General Expenses":184293,"Fundraising Expenses":97371}},"Assets":{"value":9466330,"Non-interest bearing cash":1336416,"Savings and temp cash investments":1418383,"Pledges and grants receivable":522722,"Accounts receivable":55351,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":95042,"Land, building, equipment":4349426,"Investments publicly traded":1688990,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1614521,"Sum of Total Liabilities":0,"Accounts payable, accrued":489028,"Grants payable":0,"Deferred, revenue":893197,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":232296},"Fund balance":{"value":7851809,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":5466888,"Temporarily restricted net assets":1797352,"Permanently restricted net assets":587569},"Ratings":{"Program Expense Ratio":{"score":0.9535931209525748,"percentile":0.8506255387366776},"Fundraising Efficiency":{"score":16.121370839366957,"percentile":0.5402626927688924},"Operating Margin":{"score":0.1656394295201218,"percentile":0.7183518628383883},"Liabilities to Assets Ratio":{"score":0.17055405843658525,"percentile":0.2693551069837259},"Operating Reserve Ratio":{"score":1.5596697885885777,"percentile":0.549210742606642},"Officer Compensation Ratio":{"score":0.03751990503250297,"percentile":0.8202175578875601},"Program Expense Growth":{"score":-0.000944441154907409,"percentile":0.3181342603819534},"Revenue Growth":{"score":0.020869919423467845,"percentile":0.4691332309214466},"Asset Growth":{"score":0.08375642756664634,"percentile":0.6396264803423323},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6772337592536795,"percentile":0.8049437413094157}},"source_xml":"201743009349300204_public.xml"},{"Organization":{"value":null,"Person":["RICHARD EWING","Theodora Konetsovska","Jon Clayton","Ann Ferren","Avis Bohlen","WILLIAM WILLIAMS","ROBERT STEFANOV","Christina Black","Dave Wilson","Evgenia Peeva-Kirova","George Prohasky","Iva Borisova","Ivo Panteleev","Joel Studebaker","Karen Collias","Katherine Georgiev","Marcie Ries","Nedko Kyuchukov","Nellie Gipson","Roger Whitaker","Sam Seymour","Tom Marshall","Trayan Trayanov","Valentin Georgiev","TED GROVER"],"Title":["President","Treasurer","Chairman","Trustee","Trustee","VICE CHAIR","Trustee","Trustee","Secretary","Trustee","Trustee","Trustee","Trustee","Trustee","Trustee","Trustee","Trustee","Trustee","Trustee","Trustee","Trustee","Trustee","Trustee","Trustee","ASST SECRETARY"],"Hours":[40.0,10.0,10.0,1.0,1.0,2.0,1.0,4.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[259404,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[179944,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[79460,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary purpose of the organization is to provide education for bulgarian youths.","year":2020,"name":"SOFIA AMERICAN SCHOOLS INC","phone":2129447733,"website":"WWW.ACS.BG","type":"990","affiliation":null,"foreign_countries":["Albania","Andorra","Austria","Belarus","Belgium","Bosnia and Herzegovina","Bulgaria","Croatia","Cyprus","Czechia","Denmark","Estonia","Faroe Islands","Finland","France","Germany","Gibraltar","Greece","Guernsey","Hungary","Iceland","Ireland","Isle of Man","Italy","Jersey","Kosovo","Latvia","Liechtenstein","Lithuania","Luxembourg","Malta","Moldova","Monaco","Montenegro","Netherlands","North Macedonia","Norway","Poland","Portugal","Romania","Russia","San Marino","Serbia","Slovakia","Slovenia","Spain","Svalbard and Jan Mayen","Sweden","Switzerland","Ukraine","United Kingdom","Vatican City","Åland Islands"],"principal_officer":"JONATHAN CLAYTON","year_formation":1926,"state_legal_domicile":"MA","total_volunteers":22,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"1430 BROADWAY 1105, NEW YORK, NY, 10018, USA","city":"NEW YORK","state":"NY","country":"USA","zip_code":10018},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":25,"Number of independent voting members":25,"Number of employees total":31,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":31,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":7977956,"Contributions":{"value":620089,"Other contributions":620089,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":7491360,"Total revenue":{"value":7491360,"OTHER SCHOOL REVENUE":27137,"TUITION AND FEES":7464223},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":34243,"Investment income total":34243,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-167736,"Other total":-167736,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":8144533,"Grant expense":{"value":1002977,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":1002977},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":5057229,"Current officers":259404,"Disqualified persons":0,"Other salaries and wages":3859007,"Pension plan contributions":34092,"Other employee benefits":213383,"Payroll taxes":691343},"Other expenses":{"value":2084327,"Management services":0,"Legal":954,"Accounting":83814,"Lobbying services":0,"Investment management fees":0,"Other services":236557,"Advertising":34630,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":497616,"Travel":38493,"Conferences and meetings":8956,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":690665,"Insurance":8519,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":446855,"OFFICE AND MISCELLANEOUS EXP":273800,"INSTRUCTION MATERIALS":104979,"CELEBRATIONS & EVENTS":37212,"AUXILLIARY SERVICES":30864},"All other expenses":37268},"Functional Expenses":{"value":null,"Program Service Expenses":5287576,"Management And General Expenses":2856957,"Fundraising Expenses":0}},"Assets":{"value":18597085,"Non-interest bearing cash":1992325,"Savings and temp cash investments":2585199,"Pledges and grants receivable":0,"Accounts receivable":73418,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":171748,"Land, building, equipment":12295337,"Investments publicly traded":1479058,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2138052,"Sum of Total Liabilities":0,"Accounts payable, accrued":449157,"Grants payable":0,"Deferred, revenue":1292360,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":396535},"Fund balance":{"value":16459033,"Net assets without donor restriction":15263232,"Net assets with donor restriction":1195801,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6492178250121892,"percentile":0.5121510798901179},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.020879658900099223,"percentile":0.3366935151046156},"Liabilities to Assets Ratio":{"score":0.11496704994357987,"percentile":0.31163690754187334},"Operating Reserve Ratio":{"score":2.283382607695248,"percentile":0.6495929174281297},"Officer Compensation Ratio":{"score":0.03185007660967179,"percentile":0.8501108887854589},"Program Expense Growth":{"score":-0.020246972262947836,"percentile":0.25922471360350163},"Revenue Growth":{"score":0.052556178336290435,"percentile":0.6169193507791898},"Asset Growth":{"score":0.15835207042344307,"percentile":0.7948406244541717},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5596229228170303,"percentile":0.48586018310997375}},"source_xml":"202230409349300933_public.xml"},{"Organization":{"value":null,"Person":["THEODORA KONETSOVSKA","SAM SEYMOUR","KATHERINE GEORGIEV","DAVID WILSON","AVIS BOHLEN","WILLIAM WILLIAMS","BORIS STATEV","BORISLAV STEFANOV","CHRISTOPHER DELL","FRANK BAUER","JOEL STUDEBAKER","KAREN COLLIAS","MARCIE RIES","DIMITER HRISTOV","NEDKO KYUCHUKOV","NELLIE GIPSON","ROGER WHITAKER","THOMAS MARSHALL","TRAYAN TRAYANOV","VALENTIN GEORGIEV","VESSELIN ARNAUDOV","EMILY SARGENT BEASLEY"],"Title":["CHAIR","VICE CHAIR","TREASURER","SECRETARY","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","PRESIDENT"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,206734],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,185196],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,21538]},"Basic":{"value":null,"mission":"The primary purpose of the organization is to provide education for bulgarian youths.","year":2024,"name":"SOFIA AMERICAN SCHOOLS INC","phone":2129447733,"website":"HTTPS://WWW.ACS.BG/","type":"990","affiliation":null,"foreign_countries":["Albania","Andorra","Austria","Belarus","Belgium","Bosnia and Herzegovina","Bulgaria","Croatia","Cyprus","Czechia","Denmark","Estonia","Faroe Islands","Finland","France","Germany","Gibraltar","Greece","Guernsey","Hungary","Iceland","Ireland","Isle of Man","Italy","Jersey","Kosovo","Latvia","Liechtenstein","Lithuania","Luxembourg","Malta","Moldova","Monaco","Montenegro","Netherlands","North Macedonia","Norway","Poland","Portugal","Romania","Russia","San Marino","Serbia","Slovakia","Slovenia","Spain","Svalbard and Jan Mayen","Sweden","Switzerland","Ukraine","United Kingdom","Vatican City","Åland Islands"],"principal_officer":"EMILY SARGENT BEASLEY","year_formation":1926,"state_legal_domicile":"MA","total_volunteers":21,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"12 MIDDLESEX ROAD PO BOX 67039, CHESTNUT HILL, MA, 2467, USA","city":"CHESTNUT HILL","state":"MA","country":"USA","zip_code":2467},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":22,"Number of independent voting members":21,"Number of employees total":37,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":37,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":11209011,"Contributions":{"value":637153,"Other contributions":637153,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":10454478,"Total revenue":10454478,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":117380,"Investment income total":117380,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":11845185,"Grant expense":{"value":1608924,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":1608924},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":6938729,"Current officers":299705,"Disqualified persons":0,"Other salaries and wages":5334697,"Pension plan contributions":0,"Other employee benefits":31394,"Payroll taxes":1272933},"Other expenses":{"value":3297532,"Management services":0,"Legal":38288,"Accounting":141264,"Lobbying services":0,"Investment management fees":0,"Other services":165692,"Advertising":79715,"Office expenses":45460,"Information technology":0,"Royalties":0,"Occupancy":786837,"Travel":0,"Conferences and meetings":191617,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":918323,"Insurance":21253,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":783856,"FOREIGN EXCHANGE LOSS,":495717,"PROFESSIONAL MATERIALS":149102,"TAXES":72240,"MISCELLANEOUS":66797},"All other expenses":125227},"Functional Expenses":{"value":null,"Program Service Expenses":10101906,"Management And General Expenses":1743279,"Fundraising Expenses":0}},"Assets":{"value":19937904,"Non-interest bearing cash":3003231,"Savings and temp cash investments":968824,"Pledges and grants receivable":0,"Accounts receivable":66925,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":323542,"Land, building, equipment":12210577,"Investments publicly traded":3364805,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":3065781,"Sum of Total Liabilities":0,"Accounts payable, accrued":2034850,"Grants payable":0,"Deferred, revenue":616868,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":414063},"Fund balance":{"value":16872123,"Net assets without donor restriction":15153605,"Net assets with donor restriction":1718518,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8528280478523552,"percentile":0.6978609636438337},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.05675558708970845,"percentile":0.2752442130410406},"Liabilities to Assets Ratio":{"score":0.15376646411779293,"percentile":0.2807888544211801},"Operating Reserve Ratio":{"score":1.6832074805079025,"percentile":0.5701504306868335},"Officer Compensation Ratio":{"score":0.01745299883454754,"percentile":0.9253428614825447},"Program Expense Growth":{"score":0.050676943630330734,"percentile":0.5338890026658075},"Revenue Growth":{"score":0.04118305718355744,"percentile":0.5677202100535549},"Asset Growth":{"score":0.09107012671016285,"percentile":0.6600079005794226},"Independent Voting Board Pct":{"score":0.9545454545454546,"percentile":0.26971641501731436},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5613922681641008,"percentile":0.4911475780955179}},"source_xml":"202523179349304252_public.xml"},{"Organization":{"value":null,"Person":["ROGER WHITAKER","WILLIAM J WILLIAMS JR","DONALD B MURPHY","DAVID WILSON","JOHN H CLYMER ESQ","TED GROVER","PAUL K JOHNSON","CHRISTINA BLACK","AVIS T BOHLEN","JAMES E CLAYTON","JONATHAN B CLAYTON","ANN FERREN","VALENTINE GEORGIEV","NELLIE GENCHEVA-GIPSON","THEODORA KONETSOVSKA","NEDKO KYUCHUKOV","TEODOR MILEV","ELISAVETA KOSTOVA OGATA","IVO DIMITROV PANTELEEV","EVGENIA PEEVA","SOL POLANSKY","GEORGE PROHASKY","ANDREW ROBARTS","ROBERT STEWART","JOEL STUDEBAKER","GARRISON WALTERS"],"Title":["CHAIRMAN","VICE CHAIRMAN","TREASURER","SECRETARY (EFF 4/14)","SECRETARY (TO 4/14)","ASST SECRETARY","PRESIDENT","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE (TO 11/14)","TRUSTEE","TRUSTEE"],"Hours":[5.0,2.0,1.0,2.0,1.0,1.0,40.0,2.0,1.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,162557,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,142986,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,19571,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary purpose of the organization is to provide education for bulgarian youths.","year":2014,"name":"SOFIA AMERICAN SCHOOLS INC","phone":6094520990,"website":"WWW.ACS.BG","type":"990","affiliation":null,"foreign_countries":["Albania","Andorra","Austria","Belarus","Belgium","Bosnia and Herzegovina","Bulgaria","Croatia","Cyprus","Czechia","Denmark","Estonia","Faroe Islands","Finland","France","Germany","Gibraltar","Greece","Guernsey","Hungary","Iceland","Ireland","Isle of Man","Italy","Jersey","Kosovo","Latvia","Liechtenstein","Lithuania","Luxembourg","Malta","Moldova","Monaco","Montenegro","Netherlands","North Macedonia","Norway","Poland","Portugal","Romania","Russia","San Marino","Serbia","Slovakia","Slovenia","Spain","Svalbard and Jan Mayen","Sweden","Switzerland","Ukraine","United Kingdom","Vatican City","Åland Islands"],"principal_officer":"ROGER WHITAKER","year_formation":1926,"state_legal_domicile":"MA","total_volunteers":24,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"PO BOX 30, PRINCETON, NJ, 8542, USA","city":"PRINCETON","state":"NJ","country":"USA","zip_code":8542},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":22,"Number of independent voting members":22,"Number of employees total":22,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":22,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":6796854,"Contributions":{"value":654533,"Other contributions":549533,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":105000,"Related organizations":0},"Program revenue":{"value":6086296,"Total revenue":{"value":6086296,"TUITION & FEES":5957066,"AUXILIARY ACTIVITIES":117591,"OTHER SCHOOL REVENUES":11639},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":56025,"Investment income total":56025,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":6302377,"Grant expense":{"value":844223,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":844223},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":3657414,"Current officers":162557,"Disqualified persons":0,"Other salaries and wages":2901797,"Pension plan contributions":36581,"Other employee benefits":134740,"Payroll taxes":421739},"Other expenses":{"value":1800740,"Management services":0,"Legal":15875,"Accounting":32754,"Lobbying services":0,"Investment management fees":2751,"Other services":64243,"Advertising":138700,"Office expenses":94963,"Information technology":0,"Royalties":0,"Occupancy":461835,"Travel":87103,"Conferences and meetings":108632,"Interest":48705,"Payments to affiliates":0,"Depreciation and depletion":238084,"Insurance":5883,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":501212,"INSTRUCTION MATERIALS":164968,"AUXILIARY SERVICES":138556,"MISCELLANEOUS":116133,"CORPORATE TAX":81555},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":6045723,"Management And General Expenses":159625,"Fundraising Expenses":97029}},"Assets":{"value":7854880,"Non-interest bearing cash":73274,"Savings and temp cash investments":2756419,"Pledges and grants receivable":0,"Accounts receivable":138313,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":100062,"Land, building, equipment":3272900,"Investments publicly traded":1513912,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1679982,"Sum of Total Liabilities":0,"Accounts payable, accrued":519405,"Grants payable":0,"Deferred, revenue":916571,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":244006},"Fund balance":{"value":6174898,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":4257107,"Temporarily restricted net assets":1330222,"Permanently restricted net assets":587569},"Ratings":{"Program Expense Ratio":{"score":0.9592766348315881,"percentile":0.8587684177454826},"Fundraising Efficiency":{"score":6.745746117140237,"percentile":0.281419781354977},"Operating Margin":{"score":0.07275086385554258,"percentile":0.5728575274640954},"Liabilities to Assets Ratio":{"score":0.21387748762552705,"percentile":0.24320505446280355},"Operating Reserve Ratio":{"score":1.2463361046157664,"percentile":0.48617604696924716},"Officer Compensation Ratio":{"score":0.025792966685426785,"percentile":0.8820911070661626},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6868442455588726,"percentile":0.8257661463131925}},"source_xml":"201533139349300703_public.xml"},{"Organization":{"value":null,"Person":["EMILY SARGENT-BEASLEY","RICHARD EWING","Ann Ferren","Avis Bohlen","BORISLAV STEFANOV","BORIS STATEV","FRANK BAUER","Iva Borisova","Joel Studebaker","Karen Collias","Katherine Georgiev","Marcie Ries","Nedko Kyuchukov","Nellie Gipson","Roger Whitaker","Sam Seymour","Tom Marshall","Trayan Trayanov","Valentin Georgiev","Theodora Konetsovska","Jon Clayton","WILLIAM WILLIAMS","Dave Wilson"],"Title":["President","President","Trustee","Trustee","Trustee","Trustee","Trustee","Trustee","Trustee","Trustee","Treasurer","Trustee","Trustee","Trustee","Trustee","VICE CHAIR","Trustee","Trustee","Trustee","Chairman","Trustee","Trustee","Secretary"],"Hours":[40.0,40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,10.0,1.0,1.0,1.0,1.0,10.0,1.0,1.0,1.0,10.0,1.0,1.0,2.0],"Total Compensation":[179225,161657,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[90000,90000,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[89225,71657,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary purpose of the organization is to provide education for bulgarian youths.","year":2022,"name":"SOFIA AMERICAN SCHOOLS INC","phone":2129447733,"website":"WWW.ACS.BG","type":"990","affiliation":null,"foreign_countries":["Albania","Andorra","Austria","Belarus","Belgium","Bosnia and Herzegovina","Bulgaria","Croatia","Cyprus","Czechia","Denmark","Estonia","Faroe Islands","Finland","France","Germany","Gibraltar","Greece","Guernsey","Hungary","Iceland","Ireland","Isle of Man","Italy","Jersey","Kosovo","Latvia","Liechtenstein","Lithuania","Luxembourg","Malta","Moldova","Monaco","Montenegro","Netherlands","North Macedonia","Norway","Poland","Portugal","Romania","Russia","San Marino","Serbia","Slovakia","Slovenia","Spain","Svalbard and Jan Mayen","Sweden","Switzerland","Ukraine","United Kingdom","Vatican City","Åland Islands"],"principal_officer":"Katherine Georgiev","year_formation":1926,"state_legal_domicile":"MA","total_volunteers":22,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"1430 BROADWAY 1105, NEW YORK, NY, 10018, USA","city":"NEW YORK","state":"NY","country":"USA","zip_code":10018},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":20,"Number of independent voting members":20,"Number of employees total":39,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":39,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":9243375,"Contributions":{"value":1191932,"Other contributions":682271,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":509661,"Related organizations":0},"Program revenue":{"value":7925767,"Total revenue":7925767,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":50561,"Investment income total":50561,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":75115,"Other total":75115,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":9235467,"Grant expense":{"value":1100990,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":1100990},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":5528508,"Current officers":340882,"Disqualified persons":0,"Other salaries and wages":4186374,"Pension plan contributions":37534,"Other employee benefits":216547,"Payroll taxes":747171},"Other expenses":{"value":2605969,"Management services":0,"Legal":24596,"Accounting":108399,"Lobbying services":0,"Investment management fees":0,"Other services":107981,"Advertising":37336,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":840103,"Travel":56749,"Conferences and meetings":16864,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":599601,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":676040,"OFFICE AND MISCELLANEOUS EXP":245677,"FOREIGN EXCHS & BANK FEES":219727,"CELEBRATIONS & EVENTS":126885,"INSTRUCTION MATERIALS":83751},"All other expenses":138300},"Functional Expenses":{"value":null,"Program Service Expenses":7911445,"Management And General Expenses":1324022,"Fundraising Expenses":0}},"Assets":{"value":19078825,"Non-interest bearing cash":2158946,"Savings and temp cash investments":2184401,"Pledges and grants receivable":0,"Accounts receivable":95677,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":206786,"Land, building, equipment":12900763,"Investments publicly traded":1532252,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2755945,"Sum of Total Liabilities":0,"Accounts payable, accrued":1018163,"Grants payable":0,"Deferred, revenue":1298750,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":439032},"Fund balance":{"value":16322880,"Net assets without donor restriction":14989750,"Net assets with donor restriction":1333130,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8566372442238167,"percentile":0.7035514327374671},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0008555316645705709,"percentile":0.3974955361864919},"Liabilities to Assets Ratio":{"score":0.14445045750983093,"percentile":0.2876770020631464},"Operating Reserve Ratio":{"score":2.065821360197595,"percentile":0.6245107622701237},"Officer Compensation Ratio":{"score":0.03691009886127036,"percentile":0.8233837855736645},"Program Expense Growth":{"score":0.015964676724332317,"percentile":0.38759392665473297},"Revenue Growth":{"score":0.03992865151842037,"percentile":0.5619926475096526},"Asset Growth":{"score":0.12443927500500723,"percentile":0.7370480822310698},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6248841351660275,"percentile":0.6762070025436051}},"source_xml":"202343179349306339_public.xml"},{"Organization":{"value":null,"Person":["ROGER WHITAKER","WILLIAM J WILLIAMS JR","DONALD B MURPHY","DAVID WILSON","CHRISTINA BLACK","AVIS T BOHLEN","JAMES E CLAYTON","JONATHAN B CLAYTON","ANN FERREN","VALENTINE GEORGIEV","NELLIE GENCHEVA-GIPSON","THEODORA KONETSOVSKA","NEDKO KYUCHUKOV","TEODOR MILEV","ELISAVETA KOSTOVA OGATA","IVO DIMITROV PANTELEEV","EVGENIA PEEVA","SOL POLANSKY","GEORGE PROHASKY","ANDREW ROBARTS","JOEL STUDEBAKER","GARRISON WALTERS","RICHARD EWING","PAUL K JOHNSON","TED GROVER"],"Title":["CHAIRMAN","VICE CHAIRMAN","TREASURER","SECRETARY","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE (TO 1/6/16)","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","PRESIDENT (EFF 7/1)","PRESIDENT (TO 6/30)","ASST SECRETARY"],"Hours":[10.0,2.0,1.0,2.0,2.0,1.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0,40.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,81839,95695,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,72881,84224,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,8958,11471,0]},"Basic":{"value":null,"mission":"The primary purpose of the organization is to provide education for bulgarian youths.","year":2015,"name":"SOFIA AMERICAN SCHOOLS INC","phone":6094520990,"website":"WWW.ACS.BG","type":"990","affiliation":null,"foreign_countries":["Albania","Andorra","Austria","Belarus","Belgium","Bosnia and Herzegovina","Bulgaria","Croatia","Cyprus","Czechia","Denmark","Estonia","Faroe Islands","Finland","France","Germany","Gibraltar","Greece","Guernsey","Hungary","Iceland","Ireland","Isle of Man","Italy","Jersey","Kosovo","Latvia","Liechtenstein","Lithuania","Luxembourg","Malta","Moldova","Monaco","Montenegro","Netherlands","North Macedonia","Norway","Poland","Portugal","Romania","Russia","San Marino","Serbia","Slovakia","Slovenia","Spain","Svalbard and Jan Mayen","Sweden","Switzerland","Ukraine","United Kingdom","Vatican City","Åland Islands"],"principal_officer":"ROGER WHITAKER","year_formation":1926,"state_legal_domicile":"MA","total_volunteers":30,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"PO BOX 30, PRINCETON, NJ, 8542, USA","city":"PRINCETON","state":"NJ","country":"USA","zip_code":8542},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":22,"Number of independent voting members":22,"Number of employees total":32,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":32,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":6400666,"Contributions":{"value":841237,"Other contributions":692237,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":149000,"Related organizations":0},"Program revenue":{"value":5628460,"Total revenue":{"value":5628460,"TUITION & FEES":5485669,"AUXILIARY ACTIVITIES":100039,"OTHER SCHOOL REVENUES":42752},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":27164,"Investment income total":26523,"Net investment gain":641,"Income from invest bond proceeds":0},"Other revenues":{"value":-96195,"Other total":-96195,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":5959199,"Grant expense":{"value":747291,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":747291},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":3553310,"Current officers":177535,"Disqualified persons":0,"Other salaries and wages":2774910,"Pension plan contributions":35814,"Other employee benefits":185765,"Payroll taxes":379286},"Other expenses":{"value":1658598,"Management services":0,"Legal":31463,"Accounting":35281,"Lobbying services":0,"Investment management fees":2293,"Other services":66674,"Advertising":117404,"Office expenses":114738,"Information technology":26955,"Royalties":0,"Occupancy":369281,"Travel":94414,"Conferences and meetings":135459,"Interest":17531,"Payments to affiliates":0,"Depreciation and depletion":272878,"Insurance":18081,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":356146,"MISCELLANEOUS":149384,"AUXILIARY SERVICES":90533,"INSTRUCTION MATERIALS":66754,"CORPORATE TAX":49475},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":5698091,"Management And General Expenses":172929,"Fundraising Expenses":88179}},"Assets":{"value":8231367,"Non-interest bearing cash":17334,"Savings and temp cash investments":1747489,"Pledges and grants receivable":0,"Accounts receivable":95057,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":101560,"Land, building, equipment":4034284,"Investments publicly traded":2235643,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1640968,"Sum of Total Liabilities":0,"Accounts payable, accrued":519003,"Grants payable":0,"Deferred, revenue":877109,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":244856},"Fund balance":{"value":6590399,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":4688810,"Temporarily restricted net assets":1314020,"Permanently restricted net assets":587569},"Ratings":{"Program Expense Ratio":{"score":0.9561840441978863,"percentile":0.854338491778979},"Fundraising Efficiency":{"score":9.540105920910875,"percentile":0.3846506854378421},"Operating Margin":{"score":0.06897204134694733,"percentile":0.5652401553066748},"Liabilities to Assets Ratio":{"score":0.1993554655016597,"percentile":0.2514289623799434},"Operating Reserve Ratio":{"score":1.3812874851133516,"percentile":0.5152189891434543},"Officer Compensation Ratio":{"score":0.029791587762046542,"percentile":0.8608705929583057},"Program Expense Growth":{"score":0.00068065298175507,"percentile":0.32692431283263684},"Revenue Growth":{"score":-0.020354036553356065,"percentile":0.29531187051195584},"Asset Growth":{"score":0.05981209091004723,"percentile":0.5630673985589993},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6222161398247239,"percentile":0.6688513659853655}},"source_xml":"201613129349300226_public.xml"},{"Organization":{"value":null,"Person":["ROGER WHITAKER","WILLIAM J WILLIAMS JR","CHRISTINA BLACK","DAVID WILSON","AVIS T BOHLEN","JAMES E CLAYTON","JONATHAN B CLAYTON","ANN FERREN","VALENTIN GEORGIEV","NELLIE GENCHEVA-GIPSON","THEODORA KONETSOVSKA","NEDKO KYUCHUKOV","DONALD B MURPHY","IVO DIMITROV PANTELEEV","EVGENIA PEEVA","GEORGE PROHASKY","MARCIE RIES","ANDREW ROBARTS","JOEL STUDEBAKER","TRAYAN TRAYANOV","GARRISON WALTERS","RICHARD T EWING","TED GROVER"],"Title":["CHAIRMAN","VICE CHAIRMAN","TREASURER","SECRETARY","TRUSTEE","TRUSTEE (TO 10/17)","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE (TO 10/17)","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE (EFF 6/17)","TRUSTEE","PRESIDENT","ASST SECRETARY"],"Hours":[10.0,2.0,4.0,2.0,1.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,242230,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,160548,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,81682,0]},"Basic":{"value":null,"mission":"The primary purpose of the organization is to provide education for bulgarian youths.","year":2017,"name":"SOFIA AMERICAN SCHOOLS INC","phone":6094520990,"website":"WWW.ACS.BG","type":"990","affiliation":null,"foreign_countries":["Albania","Andorra","Austria","Belarus","Belgium","Bosnia and Herzegovina","Bulgaria","Croatia","Cyprus","Czechia","Denmark","Estonia","Faroe Islands","Finland","France","Germany","Gibraltar","Greece","Guernsey","Hungary","Iceland","Ireland","Isle of Man","Italy","Jersey","Kosovo","Latvia","Liechtenstein","Lithuania","Luxembourg","Malta","Moldova","Monaco","Montenegro","Netherlands","North Macedonia","Norway","Poland","Portugal","Romania","Russia","San Marino","Serbia","Slovakia","Slovenia","Spain","Svalbard and Jan Mayen","Sweden","Switzerland","Ukraine","United Kingdom","Vatican City","Åland Islands"],"principal_officer":"ROGER WHITAKER","year_formation":1926,"state_legal_domicile":"MA","total_volunteers":31,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"PO BOX 30, PRINCETON, NJ, 8542, USA","city":"PRINCETON","state":"NJ","country":"USA","zip_code":8542},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":19,"Number of independent voting members":19,"Number of employees total":30,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":30,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":10071746,"Contributions":{"value":3837152,"Other contributions":3358152,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":479000,"Related organizations":0},"Program revenue":{"value":6115317,"Total revenue":{"value":6115317,"TUITION & FEES":6098603,"OTHER SCHOOL REVENUES":16714},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":216495,"Investment income total":52030,"Net investment gain":164465,"Income from invest bond proceeds":0},"Other revenues":{"value":-97218,"Other total":-97218,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":6799218,"Grant expense":{"value":860083,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":860083},"Total professional fundraising expense":{"value":9387,"Fundraising professional":9387,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":4127551,"Current officers":242230,"Disqualified persons":0,"Other salaries and wages":3089311,"Pension plan contributions":27068,"Other employee benefits":261689,"Payroll taxes":507253},"Other expenses":{"value":1802197,"Management services":0,"Legal":36322,"Accounting":45435,"Lobbying services":0,"Investment management fees":873,"Other services":53639,"Advertising":120869,"Office expenses":96640,"Information technology":18975,"Royalties":0,"Occupancy":399116,"Travel":49747,"Conferences and meetings":132925,"Interest":14463,"Payments to affiliates":0,"Depreciation and depletion":341641,"Insurance":15939,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":475613,"MISCELLANEOUS":364037,"AUXILIARY SERVICES":43086,"INSTRUCTION MATERIALS":39251,"CORPORATE TAX":29239},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":6513442,"Management And General Expenses":174694,"Fundraising Expenses":111082}},"Assets":{"value":13154356,"Non-interest bearing cash":1953528,"Savings and temp cash investments":2724685,"Pledges and grants receivable":0,"Accounts receivable":218419,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":102889,"Land, building, equipment":6924035,"Investments publicly traded":1230800,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2078841,"Sum of Total Liabilities":0,"Accounts payable, accrued":773829,"Grants payable":0,"Deferred, revenue":1032186,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":272827},"Fund balance":{"value":11075515,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":10134803,"Temporarily restricted net assets":353143,"Permanently restricted net assets":587569},"Ratings":{"Program Expense Ratio":{"score":0.957969284114732,"percentile":0.8569135523994426},"Fundraising Efficiency":{"score":34.54341837561441,"percentile":0.7188970398340241},"Operating Margin":{"score":0.32492161736405983,"percentile":0.8497393043237595},"Liabilities to Assets Ratio":{"score":0.15803441840862448,"percentile":0.2777588642371029},"Operating Reserve Ratio":{"score":1.9346866066068187,"percentile":0.6073602857085694},"Officer Compensation Ratio":{"score":0.035626155831450027,"percentile":0.8300830212932842},"Program Expense Growth":{"score":0.023349114956854024,"percentile":0.41973228814713953},"Revenue Growth":{"score":0.09781947827440356,"percentile":0.7589272340867522},"Asset Growth":{"score":0.14479014656926914,"percentile":0.773727181049151},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7602466098518249,"percentile":0.9275263514814766}},"source_xml":"201843049349301169_public.xml"},{"Organization":{"value":null,"Person":["ROGER WHITAKER","WILLIAM J WILLIAMS JR","DONALD B MURPHY","JOHN H CLYMER ESQ","CHRISTINA BLACK","AVIS T BOHLEN","JAMES E CLAYTON","JONATHAN B CLAYTON","ANN FERREN","VALENTINE GEORGIEV","NELLIE GENCHEVA GIPSON","THEODORA KONETSOVSA","NEDKO KYUCHUKOV EFF 10-13","TEODOR MILEV","LISA KOSTOVA OGATA","IVO DIMITROV PANTELEEV","EVGENIA PEEVA","SOL POLANSKY","GEORGE PROHASKY","ANDREW ROBARTS","ROBERT STEWART","JOEL STUDEBAKER","GARRISON WALTERS EFF 10-13","TED GROVER","PAUL K JOHNSON"],"Title":["CHAIRMAN","VICE CHAIRMAN","TREASURER","SECRETARY","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","ASST SECRETARY","PRESIDENT"],"Hours":[5.0,2.0,1.0,1.0,2.0,1.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,151271],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,132486],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,18785]},"Basic":{"value":null,"mission":"The primary purpose of the organization is to provide education for bulgarian youths.","year":2013,"name":"SOFIA AMERICAN SCHOOLS INC","phone":6094520990,"website":"WWW.ACS.BG","type":"990","affiliation":null,"foreign_countries":["Albania","Andorra","Austria","Belarus","Belgium","Bosnia and Herzegovina","Bulgaria","Croatia","Cyprus","Czechia","Denmark","Estonia","Faroe Islands","Finland","France","Germany","Gibraltar","Greece","Guernsey","Hungary","Iceland","Ireland","Isle of Man","Italy","Jersey","Kosovo","Latvia","Liechtenstein","Lithuania","Luxembourg","Malta","Moldova","Monaco","Montenegro","Netherlands","North Macedonia","Norway","Poland","Portugal","Romania","Russia","San Marino","Serbia","Slovakia","Slovenia","Spain","Svalbard and Jan Mayen","Sweden","Switzerland","Ukraine","United Kingdom","Vatican City","Åland Islands"],"principal_officer":"ROGER WHITAKER","year_formation":1926,"state_legal_domicile":"MA","total_volunteers":23,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"PO BOX 30, PRINCETON, NJ, 8542, USA","city":"PRINCETON","state":"NJ","country":"USA","zip_code":8542},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":23,"Number of independent voting members":23,"Number of employees total":29,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":29,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":6670259,"Contributions":{"value":781907,"Other contributions":781907,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":5746463,"Total revenue":{"value":5746463,"TUITION & FEES":5619043,"AUXILIARY ACTIVITIES":105672,"OTHER SCHOOL REVENUES":21748},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":141889,"Investment income total":141889,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":5882962,"Grant expense":{"value":681850,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":681850},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":3521002,"Current officers":151271,"Disqualified persons":0,"Other salaries and wages":2941002,"Pension plan contributions":31212,"Other employee benefits":0,"Payroll taxes":397517},"Other expenses":{"value":1680110,"Management services":0,"Legal":5405,"Accounting":32212,"Lobbying services":0,"Investment management fees":2689,"Other services":45827,"Advertising":102912,"Office expenses":107732,"Information technology":1121,"Royalties":0,"Occupancy":464544,"Travel":98339,"Conferences and meetings":108133,"Interest":11465,"Payments to affiliates":0,"Depreciation and depletion":242616,"Insurance":5942,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":451173,"AUXILIARY SERVICES":130277,"INSTRUCTION MATERIALS":123763,"MISCELLANEOUS":122808,"CORPORATE TAX":74325},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":5690180,"Management And General Expenses":114280,"Fundraising Expenses":78502}},"Assets":{"value":7298891,"Non-interest bearing cash":33868,"Savings and temp cash investments":3065664,"Pledges and grants receivable":0,"Accounts receivable":70940,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":85229,"Land, building, equipment":2919777,"Investments publicly traded":1123413,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1661658,"Sum of Total Liabilities":0,"Accounts payable, accrued":713548,"Grants payable":0,"Deferred, revenue":948110,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":5637233,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":3612349,"Temporarily restricted net assets":1437315,"Permanently restricted net assets":587569},"Ratings":{"Program Expense Ratio":{"score":0.9672304529589006,"percentile":0.8702677773033762},"Fundraising Efficiency":{"score":9.960344959364093,"percentile":0.39803782076945304},"Operating Margin":{"score":0.11803094902311889,"percentile":0.652733141907184},"Liabilities to Assets Ratio":{"score":0.22765896901323776,"percentile":0.23580009602889387},"Operating Reserve Ratio":{"score":1.2406830096811776,"percentile":0.4849000426210512},"Officer Compensation Ratio":{"score":0.0257134076337736,"percentile":0.8825204012410949},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7207473657757889,"percentile":0.8807589338656658}},"source_xml":"201412839349300711_public.xml"},{"Organization":{"value":null,"Person":["EMILY SARGENT-BEASLEY","RICHARD EWING","CHRIS DELL","Avis Bohlen","BORISLAV STEFANOV","BORIS STATEV","FRANK BAUER","Joel Studebaker","Karen Collias","Katherine Georgiev","Marcie Ries","Nedko Kyuchukov","Nellie Gipson","Roger Whitaker","Sam Seymour","Tom Marshall","Trayan Trayanov","Valentin Georgiev","Theodora Konetsovska","WILLIAM WILLIAMS","Dave Wilson"],"Title":["President","Trustee","Trustee","Trustee","Trustee","Trustee","Trustee","Trustee","Treasurer","Trustee","Trustee","Trustee","Trustee","VICE CHAIR","Trustee","Trustee","Trustee","Chairman","Trustee","Secretary",""],"Hours":[40.0,0.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,10.0,1.0,1.0,1.0,1.0,10.0,1.0,1.0,1.0,10.0,1.0,2.0],"Total Compensation":[274855,40468,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[183449,30000,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[91406,10468,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary purpose of the organization is to provide education for bulgarian youths.","year":2023,"name":"SOFIA AMERICAN SCHOOLS INC","phone":2129447733,"website":"WWW.ACS.BG","type":"990","affiliation":null,"foreign_countries":["Albania","Andorra","Austria","Belarus","Belgium","Bosnia and Herzegovina","Bulgaria","Croatia","Cyprus","Czechia","Denmark","Estonia","Faroe Islands","Finland","France","Germany","Gibraltar","Greece","Guernsey","Hungary","Iceland","Ireland","Isle of Man","Italy","Jersey","Kosovo","Latvia","Liechtenstein","Lithuania","Luxembourg","Malta","Moldova","Monaco","Montenegro","Netherlands","North Macedonia","Norway","Poland","Portugal","Romania","Russia","San Marino","Serbia","Slovakia","Slovenia","Spain","Svalbard and Jan Mayen","Sweden","Switzerland","Ukraine","United Kingdom","Vatican City","Åland Islands"],"principal_officer":"Theodora Konetsovska","year_formation":1926,"state_legal_domicile":"MA","total_volunteers":22,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"12 MIDDLESEX RD POB 677039, CHESTNUT HILL, MA, 2467, USA","city":"CHESTNUT HILL","state":"MA","country":"USA","zip_code":2467},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":20,"Number of independent voting members":20,"Number of employees total":41,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":41,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":10537119,"Contributions":{"value":1333675,"Other contributions":997176,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":336499,"Related organizations":0},"Program revenue":{"value":9095029,"Total revenue":9095029,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":108415,"Investment income total":108931,"Net investment gain":-516,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":9941004,"Grant expense":{"value":1355033,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":1355033},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":6157803,"Current officers":183449,"Disqualified persons":0,"Other salaries and wages":5015922,"Pension plan contributions":43158,"Other employee benefits":348850,"Payroll taxes":566424},"Other expenses":{"value":2428168,"Management services":0,"Legal":30215,"Accounting":124422,"Lobbying services":0,"Investment management fees":0,"Other services":157011,"Advertising":46475,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":731776,"Travel":95593,"Conferences and meetings":25785,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":647681,"Insurance":29759,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":476608,"OFFICE AND MISCELLANEOUS EXP":220484,"CELEBRATIONS & EVENTS":109438,"INSTRUCTION MATERIALS":100040,"FOREIGN EXCHS & BANK FEES":46646},"All other expenses":62843},"Functional Expenses":{"value":null,"Program Service Expenses":8910951,"Management And General Expenses":1030053,"Fundraising Expenses":0}},"Assets":{"value":19687568,"Non-interest bearing cash":2717712,"Savings and temp cash investments":2065599,"Pledges and grants receivable":0,"Accounts receivable":42071,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":208911,"Land, building, equipment":12809568,"Investments publicly traded":1843707,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2487671,"Sum of Total Liabilities":0,"Accounts payable, accrued":422896,"Grants payable":0,"Deferred, revenue":1598034,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":466741},"Fund balance":{"value":17199897,"Net assets without donor restriction":15696096,"Net assets with donor restriction":1503801,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8963834035274505,"percentile":0.7647774967172307},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.056572863986826004,"percentile":0.5394008860167947},"Liabilities to Assets Ratio":{"score":0.12635745562885167,"percentile":0.30186953180178716},"Operating Reserve Ratio":{"score":1.980440607407461,"percentile":0.6135139652148361},"Officer Compensation Ratio":{"score":0.031719431960795914,"percentile":0.8507951221632519},"Program Expense Growth":{"score":0.036527991379762495,"percentile":0.4770857094381239},"Revenue Growth":{"score":0.04012916617056572,"percentile":0.5629142984967738},"Asset Growth":{"score":0.1050219408691308,"percentile":0.6951556663667736},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6749407590518358,"percentile":0.8000015198835769}},"source_xml":"202433189349304103_public.xml"},{"Organization":{"value":null,"Person":["ROGER WHITAKER","WILLIAM J WILLIAMS JR","DAVID WILSON","CHRISTINA BLACK","AVIS BOHLEN","JONATHAN CLAYTON","ANN FERREN","VALENTIN GEORGIEV","NELLIE GENCHEVA-GIPSON","THEODORA KONETSOVSKA","NEDKO KYUCHUKOV","EVGENIA PEEVA","JOEL STUDEBAKER","TRAYAN TRAYANOV","IVELINA BORISOVA","KAREN COLLIAS","GEORGE PROHASKY","MARCIE RIES","SAMUEL SEYMOUR","BORISLAV STEFANOV","IVO PANTELEEV","RICHARD EWING","TED GROVER"],"Title":["CHAIRMAN/TRUSTEE","VICE CHAIRMAN","SECRETARY","TREASURER","TRUSTEE","TRUSTEE/CHAIRMAN","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","PRESIDENT","ASST SECRETARY"],"Hours":[10.0,2.0,2.0,4.0,1.0,10.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,270380,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,190048,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,80332,0]},"Basic":{"value":null,"mission":"The primary purpose of the organization is to provide education for bulgarian youths.","year":2018,"name":"SOFIA AMERICAN SCHOOLS INC","phone":6094522209,"website":"WWW.ACS.BG","type":"990","affiliation":null,"foreign_countries":["Albania","Andorra","Austria","Belarus","Belgium","Bosnia and Herzegovina","Bulgaria","Croatia","Cyprus","Czechia","Denmark","Estonia","Faroe Islands","Finland","France","Germany","Gibraltar","Greece","Greenland","Guernsey","Hungary","Iceland","Ireland","Isle of Man","Italy","Jersey","Kosovo","Latvia","Liechtenstein","Lithuania","Luxembourg","Malta","Moldova","Monaco","Montenegro","Netherlands","North Macedonia","Norway","Poland","Portugal","Romania","Russia","San Marino","Serbia","Slovakia","Slovenia","Spain","Svalbard and Jan Mayen","Sweden","Switzerland","Ukraine","United Kingdom","Vatican City","Åland Islands"],"principal_officer":"JONATHAN CLAYTON","year_formation":1926,"state_legal_domicile":"MA","total_volunteers":21,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"PO BOX 30, PRINCETON, NJ, 8542, USA","city":"PRINCETON","state":"NJ","country":"USA","zip_code":8542},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":21,"Number of independent voting members":21,"Number of employees total":30,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":30,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":13437989,"Contributions":{"value":6640345,"Other contributions":5828763,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":811582,"Related organizations":0},"Program revenue":{"value":6679613,"Total revenue":{"value":6679613,"TUITION & FEES":6642539,"OTHER SCHOOL REVENUE":37074},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":68772,"Investment income total":67862,"Net investment gain":910,"Income from invest bond proceeds":0},"Other revenues":{"value":49259,"Other total":49259,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":7771405,"Grant expense":{"value":891100,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":891100},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":4489353,"Current officers":270380,"Disqualified persons":0,"Other salaries and wages":3653015,"Pension plan contributions":31231,"Other employee benefits":145222,"Payroll taxes":389505},"Other expenses":{"value":2390952,"Management services":0,"Legal":42538,"Accounting":88934,"Lobbying services":0,"Investment management fees":0,"Other services":55261,"Advertising":50223,"Office expenses":225473,"Information technology":0,"Royalties":0,"Occupancy":559375,"Travel":69195,"Conferences and meetings":121610,"Interest":16126,"Payments to affiliates":0,"Depreciation and depletion":674486,"Insurance":6841,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":456195,"MISCELLANEOUS":276829,"CELEBRATIONS AND EVENTS":85835,"AUXILLIARY SERVICES":54516,"FOREIGN TAXES":39015},"All other expenses":24695},"Functional Expenses":{"value":null,"Program Service Expenses":4798598,"Management And General Expenses":2972807,"Fundraising Expenses":0}},"Assets":{"value":19035433,"Non-interest bearing cash":1841727,"Savings and temp cash investments":2426301,"Pledges and grants receivable":141411,"Accounts receivable":59298,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":117710,"Land, building, equipment":13402716,"Investments publicly traded":1046270,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2366283,"Sum of Total Liabilities":0,"Accounts payable, accrued":971870,"Grants payable":0,"Deferred, revenue":1105906,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":288507},"Fund balance":{"value":16669150,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":15782676,"Temporarily restricted net assets":298905,"Permanently restricted net assets":587569},"Ratings":{"Program Expense Ratio":{"score":0.6174685272482904,"percentile":0.5009356899454617},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.4216839290462286,"percentile":0.8932612057972409},"Liabilities to Assets Ratio":{"score":0.12430938660549513,"percentile":0.3035610987934117},"Operating Reserve Ratio":{"score":2.4494197638650927,"percentile":0.6665469612645579},"Officer Compensation Ratio":{"score":0.03479164964379028,"percentile":0.8344878041871566},"Program Expense Growth":{"score":-0.014718805735355747,"percentile":0.2741852834744786},"Revenue Growth":{"score":0.15073317641028405,"percentile":0.8492434314869237},"Asset Growth":{"score":0.19982771682463463,"percentile":0.8465804481125662},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6740818542268627,"percentile":0.7981236637273584}},"source_xml":"201933189349302543_public.xml"},{"Organization":{"value":null,"Person":["ROGER WHITAKER","WILLIAM J WILLIAMS JR","DAVID WILSON","CHRISTINA BLACK","AVIS BOHLEN","JONATHAN CLAYTON","ANN FERREN","VALENTIN GEORGIEV","NELLIE GENCHEVA-GIPSON","THEODORA KONETSOVSKA","NEDKO KYUCHUKOV","EVGENIA PEEVA","JOEL STUDEBAKER","TRAYAN TRAYANOV","IVELINA BORISOVA","KAREN COLLIAS","GEORGE PROHASKY","MARCIE RIES","SAMUEL SEYMOUR","BORISLAV STEFANOV","IVO PANTELEEV","TOM MARSHALL","RICHARD EWING","TED GROVER"],"Title":["TRUSTEE","VICE CHAIRMAN","SECRETARY","TREASURER","TRUSTEE","CHAIRMAN","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","PRESIDENT","ASST SECRETARY"],"Hours":[1.0,2.0,2.0,4.0,1.0,10.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,252507,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,173047,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,79460,0]},"Basic":{"value":null,"mission":"The primary purpose of the organization is to provide education for bulgarian youths.","year":2019,"name":"SOFIA AMERICAN SCHOOLS INC","phone":6094522209,"website":"WWW.ACS.BG","type":"990","affiliation":null,"foreign_countries":["Albania","Andorra","Austria","Belarus","Belgium","Bosnia and Herzegovina","Bulgaria","Croatia","Cyprus","Czechia","Denmark","Estonia","Faroe Islands","Finland","France","Germany","Gibraltar","Greece","Greenland","Guernsey","Hungary","Iceland","Ireland","Isle of Man","Italy","Jersey","Kosovo","Latvia","Liechtenstein","Lithuania","Luxembourg","Malta","Moldova","Monaco","Montenegro","Netherlands","North Macedonia","Norway","Poland","Portugal","Romania","Russia","San Marino","Serbia","Slovakia","Slovenia","Spain","Svalbard and Jan Mayen","Sweden","Switzerland","Ukraine","United Kingdom","Vatican City","Åland Islands"],"principal_officer":"JONATHAN CLAYTON","year_formation":1926,"state_legal_domicile":"MA","total_volunteers":22,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"PO BOX 30, PRINCETON, NJ, 8542, USA","city":"PRINCETON","state":"NJ","country":"USA","zip_code":8542},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":22,"Number of independent voting members":22,"Number of employees total":27,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":27,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":7480694,"Contributions":{"value":500732,"Other contributions":500577,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":155,"Related organizations":0},"Program revenue":{"value":6924943,"Total revenue":{"value":6924943,"TUITION & FEES":6865988,"OTHER SCHOOL REVENUE":58955},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":72087,"Investment income total":72651,"Net investment gain":-564,"Income from invest bond proceeds":0},"Other revenues":{"value":-17068,"Other total":-17068,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":7908451,"Grant expense":{"value":895281,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":895281},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":4825079,"Current officers":252507,"Disqualified persons":0,"Other salaries and wages":3978648,"Pension plan contributions":32780,"Other employee benefits":168511,"Payroll taxes":392633},"Other expenses":{"value":2188091,"Management services":0,"Legal":28079,"Accounting":99611,"Lobbying services":0,"Investment management fees":0,"Other services":16431,"Advertising":36724,"Office expenses":146709,"Information technology":0,"Royalties":0,"Occupancy":564532,"Travel":55865,"Conferences and meetings":146790,"Interest":19438,"Payments to affiliates":0,"Depreciation and depletion":778306,"Insurance":9320,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":268670,"MISCELLANEOUS":97165,"CELEBRATIONS AND EVENTS":93245,"AUXILLIARY SERVICES":57077,"INSTRUCTIONAL MATERIALS":21183},"All other expenses":17616},"Functional Expenses":{"value":null,"Program Service Expenses":5094183,"Management And General Expenses":2814268,"Fundraising Expenses":0}},"Assets":{"value":18923068,"Non-interest bearing cash":2034021,"Savings and temp cash investments":2620535,"Pledges and grants receivable":0,"Accounts receivable":74061,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":139901,"Land, building, equipment":12759285,"Investments publicly traded":1295265,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2458009,"Sum of Total Liabilities":0,"Accounts payable, accrued":966457,"Grants payable":0,"Deferred, revenue":1155525,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":336027},"Fund balance":{"value":16465059,"Net assets without donor restriction":15395691,"Net assets with donor restriction":1069368,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6441442198984352,"percentile":0.5101874602241144},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.05718145936727261,"percentile":0.27462994828070064},"Liabilities to Assets Ratio":{"score":0.12989484580407362,"percentile":0.2990023892513188},"Operating Reserve Ratio":{"score":2.392765410065764,"percentile":0.6610126915345377},"Officer Compensation Ratio":{"score":0.031928755707027835,"percentile":0.8496967346781295},"Program Expense Growth":{"score":-0.021871468248282438,"percentile":0.2551188902151755},"Revenue Growth":{"score":0.08336399600396163,"percentile":0.7221317462570527},"Asset Growth":{"score":0.18506855739029643,"percentile":0.8301616534808108},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5595013404793264,"percentile":0.4855012106072675}},"source_xml":"202002949349300245_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["THEODORA KONETSOVSKA","SAM SEYMOUR","KATHERINE GEORGIEV","DAVID WILSON","AVIS BOHLEN","WILLIAM WILLIAMS","BORIS STATEV","BORISLAV STEFANOV","CHRISTOPHER DELL","FRANK BAUER","JOEL STUDEBAKER","KAREN COLLIAS","MARCIE RIES","DIMITER HRISTOV","NEDKO KYUCHUKOV","NELLIE GIPSON","ROGER WHITAKER","THOMAS MARSHALL","TRAYAN TRAYANOV","VALENTIN GEORGIEV","VESSELIN ARNAUDOV","EMILY SARGENT BEASLEY"],"Title":["CHAIR","VICE CHAIR","TREASURER","SECRETARY","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","PRESIDENT"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,206734],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,185196],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,21538]},"Basic":{"value":null,"mission":"The primary purpose of the organization is to provide education for bulgarian youths.","year":2024,"name":"SOFIA AMERICAN SCHOOLS INC","phone":2129447733,"website":"HTTPS://WWW.ACS.BG/","type":"990","affiliation":null,"foreign_countries":["Albania","Andorra","Austria","Belarus","Belgium","Bosnia and Herzegovina","Bulgaria","Croatia","Cyprus","Czechia","Denmark","Estonia","Faroe Islands","Finland","France","Germany","Gibraltar","Greece","Guernsey","Hungary","Iceland","Ireland","Isle of Man","Italy","Jersey","Kosovo","Latvia","Liechtenstein","Lithuania","Luxembourg","Malta","Moldova","Monaco","Montenegro","Netherlands","North Macedonia","Norway","Poland","Portugal","Romania","Russia","San Marino","Serbia","Slovakia","Slovenia","Spain","Svalbard and Jan Mayen","Sweden","Switzerland","Ukraine","United Kingdom","Vatican City","Åland Islands"],"principal_officer":"EMILY SARGENT BEASLEY","year_formation":1926,"state_legal_domicile":"MA","total_volunteers":21,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"12 MIDDLESEX ROAD PO BOX 67039, CHESTNUT HILL, MA, 2467, USA","city":"CHESTNUT HILL","state":"MA","country":"USA","zip_code":2467},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":22,"Number of independent voting members":21,"Number of employees total":37,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":37,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":11209011,"Contributions":{"value":637153,"Other contributions":637153,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":10454478,"Total revenue":10454478,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":117380,"Investment income total":117380,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":11845185,"Grant expense":{"value":1608924,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":1608924},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":6938729,"Current officers":299705,"Disqualified persons":0,"Other salaries and wages":5334697,"Pension plan contributions":0,"Other employee benefits":31394,"Payroll taxes":1272933},"Other expenses":{"value":3297532,"Management services":0,"Legal":38288,"Accounting":141264,"Lobbying services":0,"Investment management fees":0,"Other services":165692,"Advertising":79715,"Office expenses":45460,"Information technology":0,"Royalties":0,"Occupancy":786837,"Travel":0,"Conferences and meetings":191617,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":918323,"Insurance":21253,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":783856,"FOREIGN EXCHANGE LOSS,":495717,"PROFESSIONAL MATERIALS":149102,"TAXES":72240,"MISCELLANEOUS":66797},"All other expenses":125227},"Functional Expenses":{"value":null,"Program Service Expenses":10101906,"Management And General Expenses":1743279,"Fundraising Expenses":0}},"Assets":{"value":19937904,"Non-interest bearing cash":3003231,"Savings and temp cash investments":968824,"Pledges and grants receivable":0,"Accounts receivable":66925,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":323542,"Land, building, equipment":12210577,"Investments publicly traded":3364805,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":3065781,"Sum of Total Liabilities":0,"Accounts payable, accrued":2034850,"Grants payable":0,"Deferred, revenue":616868,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":414063},"Fund balance":{"value":16872123,"Net assets without donor restriction":15153605,"Net assets with donor restriction":1718518,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8528280478523552,"percentile":0.6978609636438337},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.05675558708970845,"percentile":0.2752442130410406},"Liabilities to Assets Ratio":{"score":0.15376646411779293,"percentile":0.2807888544211801},"Operating Reserve Ratio":{"score":1.6832074805079025,"percentile":0.5701504306868335},"Officer Compensation Ratio":{"score":0.01745299883454754,"percentile":0.9253428614825447},"Program Expense Growth":{"score":0.050676943630330734,"percentile":0.5338890026658075},"Revenue Growth":{"score":0.04118305718355744,"percentile":0.5677202100535549},"Asset Growth":{"score":0.09107012671016285,"percentile":0.6600079005794226},"Independent Voting Board Pct":{"score":0.9545454545454546,"percentile":0.26971641501731436},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5613922681641008,"percentile":0.4911475780955179}},"source_xml":"202523179349304252_public.xml"},"sector":"International, Foreign Affairs","donation_categories":[],"zakat_policy":null},"error":null}