The American School Foundation

Legal name: The American School Foundation Ac

Nonprofit profile at a glance

EIN
986001403
IRS 990 coverage
2020–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Ciudad De México, KY, México
Phone
(5255)5227-4900
Rating
64
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Single Organization Support

Official website

Reported finances

Revenue
$73,357,620
Expenses
$52,976,125
Assets
$198,402,423
Liabilities
$17,103,042

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

Leadership & pay

16 people listed

Executive titles in this filing

  • OCONNOR KOLIA JOHN BORIS FINGAL (EXECUTIVE DIRECTOR)
  • ERNESTO G GARFIAS (PRESIDENT)

Highest reported compensation

  • OCONNOR KOLIA JOHN BORIS FINGAL (EXECUTIVE DIRECTOR): $515,703 total reported compensation
  • PENELA Q ELISA DEL CARMEN (DIRECTOR OF HUMAN CAPITAL): $236,112 total reported compensation
  • FIGUEROA A HOMERO (DIRECTOR OF FINANCE): $183,351 total reported compensation

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

Overview

Mission

To educate global citizens for a changing world.

What it reported doing in 2024

The american school foundation, a.c. Operates as an independent not-for profit school in mexico city for children in grades k through 12, the school is incorporated to the mexican ministry of education and the national autonomous university of mexico. The school is acredited by sais and kognia.

Operating model

Revenue model
Other-operating. 80% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 88% 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 64
  • Accountability: 69
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.5%; rating input score 57
  • Program expense ratio: 66.1%; rating input score 66
  • Fundraising efficiency: $1.07 raised per $1 spent on fundraising; rating input score 3; 3rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th 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: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 77th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 77th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 27.8%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 3.75; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 84; 84th percentile among comparable filings
  • Officer compensation ratio: 2.6%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: 9.7% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 13.8% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 12.5% per year; rating input score 100; 80th percentile among comparable filings

Details

  • What they do: 6 programs and campaigns described on the official site · 3 operating locations identified
  • Where the money goes: 57.5% of revenue deployed · 66.1% of spending went to programs
  • Governance: 15 of 15 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $35M in reported program spending
  • Leadership: top reported pay $516K · 16 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $23.7M reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 9 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 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.

  • Review — Financial Efficiency: Mission deployment rate scored 57/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 3/100.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.