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Governance Register
US nonprofit · EIN 362167722 · Lansing, ILiSource and licenceOrganisation record IRS Exempt Organizations Business Master File (EIN 362167722) - NTEE activity code, address.Board and officers IRS Form 990 annual filings, Part VII (directors, trustees, officers, key employees), read year by year to observe tenure.Latest return IRS Form 990 series e-file data - 990 for the year to 30 June 2025: assets, liabilities, staff, website, telephone, pay.Finances by year IRS Form 990 e-file data - total revenue and total expenses by tax year.Renewal outlook Computed by Governance Register from the observed filing history and filed revenue (us-approach-v4-clean). Not a statement that the organisation is recruiting.Deductibility IRS Publication 78 data (code PC), downloaded 18 October 2026.Licence US Federal Government public domain.How we handle data

American School of Correspondence's network

3 peoplei3 people on this map.The large node is the subject of this page. Solid lines are what the register itself records (3). Form 990 filings give names without a person identifier; SEC insider filings carry a CIK.

The board

3 listediTime on the board is observed from the annual filings: the IRS files no appointment date, so the bar counts years from the first filing the person appears on - a lower bound, not a filed start date. Names are exactly as filed. The IRS publishes no person identifier, so this edition does not yet link a person across organisations.Tenure and departures are observed across annual filings. Observed tenure is a lower bound - a member may have joined before the first year on record. The organisation reported 3 voting members of its governing body on its latest Form 990 Part VI, which matches the board listed here.
NameRole as filedSinceOn the board
Gary MastertonTrustee2018
8 yrs
Jeffrey E COX (also filed as Jeff COX, Jeffrey COX)Executive Vice President2025
1 yr
Valerie J Riley (also filed as Valerie Riley)President2022
4 yrs
Under 5 years5 to 6 years6 years or more

Officers and senior leadership

3 listediNamed in Part VII as officers, key employees or highest-compensated staff - not board members, shown for completeness.
NameTitle as filedOn the filings
Carol Rogers CPACFOsince 2019
Jeffrey E COXExecutive Vice Presidentsince 2018
Valerie J RileyPresidentsince 2018

Pay and hours

year to 30 June 2025iFrom Part VII of the Form 990: compensation reported for each officer, director, trustee, key employee and highest-paid staff member, and the average hours a week they report. Most board members are unpaid; a blank means nothing was reported. Pay from related organisations is shown separately.
NameTitle as filedHours a weekPay from the organisationRelated organisationsOther
Valerie J RileyPresident37.5$99k$15k
Jeffrey E CoxExecutive Vice President37.5$89k$15k
Gary MastertonTrustee1$0

About

Legal name
American School of Correspondence
EIN
362167722
Address
2200 E 170th St, Lansing, IL, 60438-1002
State
Illinois
Mission
The american school, a not for profit distance learning institution utilizing the home study method, is dedicated to providing quality secondary instruction at a reasonable cost to those students who are seeking an alternative means of completing their high school education (as filed on the Form 990)
Activity (NTEE)
B600 Education
IRS classification
501(c)03 (tax-exempt under section 501(c)(3) where shown)
Classified purpose
Education
Size band
7 (IRS master file code)
Formed
1897
Principal officer
Valerie J Riley (as named on the Form 990)
IRS ruling date
1 August 1927
Status
Code 01 (unconditional exemption)
Form 990 filings on record
7, latest 2025
IRS Publication 78
PC (contributions deductible)

Most connected

Longest observed on the filings

≥8years on the filingsGary Masterton
≥4years on the filingsValerie J Riley
≥1years on the filingsJeffrey E COX

Latest return

year to 30 June 2025iFigures from the newest Form 990 or 990-EZ in the IRS e-file releases of 2025 and 2026, for the year ending 30 June 2025. US dollars, as filed.
Total assets
$5.8m
Total liabilities
$311k
Net assets or fund balances
$5.5m
Contributions and grants received
$0
Program service revenue
$2.2m
Grants and similar paid out
$4k
Employees
54
Volunteers
1

Filed finances

1 yeariTotals as filed on the IRS Form 990 (revenue and expenses), by tax year.
Tax yearTotal revenueTotal expensesSurplus or deficit
2024$2.6m$3.6mDeficit $1m

As filed on the IRS Form 990. US dollars.