Alliance Francaise De Los Angeles

Nonprofit profile at a glance

EIN
953994820
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Los Angeles, CA, USA
Phone
3106520306
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Cultural, Ethnic Awareness

Official website

Reported finances

Revenue
$729,780
Expenses
$789,242
Assets
$192,076
Liabilities
$6,196

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

Leadership & pay

13 people listed

Executive titles in this filing

  • JASMINE RAFATI FOWLER (EXECUTIVE DIRECTOR)
  • CYNTHIA HADJAR (PRESIDENT)
  • JAN KERN (VICE PRESIDENT (UNTIL NOVEMBER 2024))

Highest reported compensation

  • JASMINE RAFATI FOWLER (EXECUTIVE DIRECTOR): $77,077 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 specific purpose of this corporation is to promote education and instruction in the french language, literature and other french cultural spheres, to promote exchanges between southern California and france at the educational and cultural levels, to enable the general public to broaden its understanding of the forgoing, and to engage in and promote all activities furthering this purpose.

What it reported doing in 2024

Examinationsthe alliance francaise of los angeles is a passation center for the delf certifications. The delf (diplome d'etudes en langue francaise) and the dalf (diplome approfondi en langue francaise) are official diplomas awarded by the french ministry of education to assess and to certify foreign candidates' proficiency in french. These diplomas are valid for life and provide the candidate with a quality french-level certification, useful to carry out specific personal, academic or professional projects. Delf-dalf test is the same worldwide. It is composed of 6 independent diplomas corresponding to the common european framework of reference for languages: delf a1, delf a2, delf b1, delf b2, dalf c1 et dalf c2. The delf b2 affords access to all french universities and to an ever-growing number of european and francophone universities, eliminating the need for pre- admission french language tests. We also conduct the test de connaissance du francais (tcf). The tcf is the french language test awarded by the french ministry of education. The tcf examination assesses a person's level of french language for general purposes. It is intended for people who are not native french speakers and who, for professional, personal, or academic reasons, wish to have their competency in french assessed and certified simply, reliably and quickly. 5 different types of tcf:- tcf irn- intgration, rsidence et nationalit franaise- tcf q for quebec- tcf tp for the general public- tcf dap for students | replaced by tcf - tp+writing- tcf canada for immigration and citizenshipwe do testing at alliance francaise de los angeles for delf a1, delf a2, delf b1, delf b2. We also do irn and tcf. Total number of students tested at alliance francaise for 2024 are: - tcf: 64 students- delf: 48 studentstotal: 112

Operating model

Revenue model
Earned-program. 92% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 23
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.4%; rating input score 97
  • Program expense ratio: 90%; rating input score 90
  • Fundraising efficiency: $11.2 raised per $1 spent on fundraising; rating input score 42; 42nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90.9%; rating input score 91; 23rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -8.1%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 0.24; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 9.8%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: -0% per year; rating input score 0; 18th percentile among comparable filings
  • Revenue growth: 0.7% per year; rating input score 100; 18th percentile among comparable filings
  • Asset growth: 4.1% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 97.4% of revenue deployed · 90% of spending went to programs
  • Governance: 10 of 11 board members independent · 5 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $711K in reported program spending
  • Leadership: top reported pay $77K · 13 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 42/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 19/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.