The Northeast Conference on the Teaching of Foreign Languages

Nonprofit profile at a glance

EIN
131972962
IRS 990 coverage
2010–2021
Forms available
Form 990 2021
Location
Philadelphia, PA, USA
Phone
8563051197
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$215,288
Expenses
$257,849
Assets
$141,419
Liabilities
$2,900

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • JOHN CARLINO (FORMER EXECUTIVE DIRECTOR)
  • CHRISTOPHER GWIN (INTERIM EXECUTIVE DIRECTOR)

Highest reported compensation

  • JOHN CARLINO (FORMER EXECUTIVE DIRECTOR): $28,923 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the Northeast Conference on the Teaching of Foreign Languages is to support language educators through professional learning opportunities, leadership, advocacy and outreach. The vision is to build culturally diverse, multilingual, and socially-engaging global communities.

What it reported doing in 2021

Conference sponsor with workshops and speakers benefiting more than 1,000 foreign language teachers. The Organization publishes a review which serves its members.

Operating model

Revenue model
Other-operating. 93% of the money available for current operations came from other operating 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 20
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 95.6%; rating input score 96
  • Fundraising efficiency: Limited

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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -19.8%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 0.55; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 11.2%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 1.7% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: -3.9% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: 7.3% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 95.6% of spending went to programs
  • Governance: 23 of 23 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $246K in reported program spending
  • Leadership: top reported pay $29K · 16 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2010 to 2021
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Operating margin scored 11/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.