North American Institute for Living Latin Studies

Nonprofit profile at a glance

EIN
954601583
IRS 990-EZ coverage
2014–2024
Forms available
Form 990-EZ 2024, Form 990-N 2021
Location
Sebastopol, CA, USA
Phone
7079535316
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose

Official website

Reported finances

Revenue
$83,421
Expenses
$66,905
Assets
$197,271

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

Leadership & pay

9 people listed

Executive titles in this filing

  • T SMITH (President)
  • I MOREHOUSE (Vice President)

People named in this filing

  • T SMITH (President)
  • I MOREHOUSE (Vice President)
  • E BARRY (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Education - to propagate communicative approaches to latin language acquisition

What it reported doing in 2024

We also held three bidua (latin-only weekends held in different parts of the country): one in Colorado springs, co (23 attendees); one in wallingford, pa (15 attendees); and one in charles town,

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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 the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 82
  • Sustainability: 63
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75%; rating input score 75
  • Program expense ratio: 93.5%; rating input score 94

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 19.8%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 2.95; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -6% per year; rating input score 0; 33rd percentile among comparable filings
  • Revenue growth: -4.9% per year; rating input score 0; 34th percentile among comparable filings
  • Asset growth: 13.3% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 75% of revenue deployed · 93.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $63K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.