American Overseas School of Rome

Nonprofit profile at a glance

EIN
516018405
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Rome, IT
Phone
3906334381
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Primary, Elementary Schools

Reported finances

Revenue
$16,851,226
Expenses
$16,755,452
Assets
$27,251,666
Liabilities
$21,035,397

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

15 people listed

Highest reported compensation

  • Kristen DiMatteo (Head of School): $198,258 total reported compensation
  • Jerome Duggan (Elemantary School Principal): $79,862 total reported compensation
  • Joanne Mallary (Secondary School Principal): $79,852 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The American Overseas School of Rome is an independent institution catering to the needs of the english-speaking community offering curricula that prepare students for admission to American

What it reported doing in 2024

American Overseas School of Rome teaching methods and curricula are designed to prepare students to meet the entrance requirements of US colleges and universities special education and ESL programs are offered. Special attention is given to the multinational character of the school and to the cultural opportunities offered by the host country.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 38
  • Accountability: 95
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.3%; rating input score 92
  • Program expense ratio: 92.8%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 8th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.6%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 1.63; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.77; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 2.1%; rating input score 75; 75th percentile among comparable filings

Growth

  • Program expense growth: 1.6% per year; rating input score 100; 17th percentile among comparable filings
  • Revenue growth: 1.4% per year; rating input score 100; 14th percentile among comparable filings
  • Asset growth: 5.8% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 92.3% of revenue deployed · 92.8% of spending went to programs
  • Governance: 12 of 12 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $15.6M in reported program spending
  • Leadership: top reported pay $198K · 15 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 22 of 22 current checks pass
  • Schedules: 6 filed schedules · includes foreign activity and executive pay
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.