Ohio Foreign Language Association

Nonprofit profile at a glance

EIN
310913469
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Toledo, OH, USA
Phone
4192050705
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Education N.E.C.

Reported finances

Revenue
$292,941
Expenses
$218,359
Assets
$160,020
Liabilities
$0

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

Leadership & pay

19 people listed

Executive titles in this filing

  • MEGAN BRADY (PRESIDENT)
  • DEBBIE VARGA (PRESIDENT-ELECT)
  • KALEIGH BAKER (PAST PRESIDENT)

People named in this filing

  • MEGAN BRADY (PRESIDENT)
  • DEBBIE VARGA (PRESIDENT-ELECT)
  • KALEIGH BAKER (PAST PRESIDENT)

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

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

Overview

Mission

Ofla mission statement: every Ohio student will be proficient in a second language, which is essential to a world-class education.ofla vision: the Ohio foreign language association is committed to articulated, standards-based world language and culture study beginning in the primary grades, so that every learner, from early childhood through adult, acquires a high level of language proficiency and intercultural competence.ofla strategic plan: - establish clear expectations for classroom and life-long world language learners.- build the capacity of world language educators to prepare pre-k-20 learners to demonstrate their language proficiency and intercultural competence.- build support for world language education among parents, policy leaders, the business community and opinion leaders in the media.- advocate to attract, support and retain highly qualified world language educators.

What it reported doing in 2024

A camp is held annually where campers may choose from a variety of world laguages for a week of language and cultural fun. Ohio teachers of these languages, assisted by pre-service university students and high school 3rd and 4th year language students, lead the camp. Activities for the week include language, ethnic cooking, dancing, singing, sports, arts and crafts, campfires, and swimming.

Operating model

Revenue model
Earned-program. 87% 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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 90
  • Accountability: 76
  • Sustainability: 64
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.4%; rating input score 63
  • Program expense ratio: 85%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 25.5%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 0.73; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 0.2% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: -5.8% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 63.4% of revenue deployed · 85% of spending went to programs
  • Governance: 17 of 17 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $186K in reported program spending
  • Leadership: top reported pay $0 · 19 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 2 filed schedules
  • 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.