American Association of Teachers of French Inc

Nonprofit profile at a glance

EIN
381718689
IRS 990 coverage
2009–2022
Forms available
Form 990 2022, Form 990-T 2022
Location
Lakewood, CO, USA
Phone
8153100490
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$852,628
Expenses
$1,070,230
Assets
$4,974,740
Liabilities
$26,491

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

14 people listed

Highest reported compensation

  • MEGAN DIERCKS (Executive Dir.): $60,490 total reported compensation
  • LISA NARUG (NFC DIRECTOR): $29,046 total reported compensation
  • EDWARD OUSSELIN (EDITOR IN CHIEF): $18,285 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

As a professional association we seek to address the concerns of our members which include promoting improvement of french at all levels.

What it reported doing in 2022

As a professional association we seek to address the concerns of our members which include: promoting advancement of french education through scholarships and improvement of teaching techniques through conferences, seminars, journals and tapes to its approximately 10,000 members.

Operating model

Revenue model
Earned-program. 90% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 98% 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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 88
  • Accountability: 87
  • Sustainability: 42
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.1%; rating input score 59
  • Program expense ratio: 43.8%; rating input score 44
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 21st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 85.7%; rating input score 86; 20th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -25.5%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 4.65; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 10.2%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: -11.4% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -3.1% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 7.4% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 59.1% of revenue deployed · 43.8% of spending went to programs
  • Governance: 12 of 14 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $468K in reported program spending
  • Leadership: top reported pay $60K · 14 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 14 filing years from 2009 to 2022
  • Contacts: How to reach this organization
  • Money network: 4 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 59/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 44/100.
  • High — Sustainability: Operating margin scored 8/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.