2025-04-08T10:23:35-05:00 2024-06-30 521711839 COUNCILOR BUCHANAN & MITCHELL PC 7910 WOODMONT AVE STE 500 BETHESDA MD 20814 990 2023-07-01 132780784 AMERICAN COUNCIL ON THE TEACHING OF FOREIGN LANGUAGES AMER 7038942900 1001 N FAIRFAX STREET 200 ALEXANDRIA VA 22314 LARRY PASKA EXECUTIVE DIRECTOR 7038942900 2025-04-02 1 1 MARK C THOMAS P00362982 3019860600 2025-04-04 2023 2025-03-06 01:10:19Z LARRY PASKA 1001 N FAIRFAX STREET 200 ALEXANDRIA VA 22314 14006693 0 X WWW.ACTFL.ORG X 1974 NY TO PROVIDE VISION, LEADERSHIP, AND SUPPORT FOR QUALITY TEACHING AND LEARNING OF LANGUAGES. 14 14 45 14 55271 0 379324 43629 10727606 11000945 789872 527821 2238850 2434298 14135652 14006693 311752 500 0 0 4671947 4989306 0 0 0 9385076 9520311 14368775 14510117 -233123 -503424 23072535 24134888 3125074 3125528 19947461 21009360 X TO PROVIDE VISION, LEADERSHIP, AND SUPPORT FOR QUALITY TEACHING AND LEARNING OF LANGUAGES. 0 0 4942360 0 6745578 CONTRACTS: THE ORGANIZATION HAS VARIOUS CONTRACTS FOR SERVICES WITH THE FEDERAL GOVERNMENT, BUT THE LARGEST CONTRACT IS WITH THE DEFENSE LANGUAGE INSTITUTE (DLI), AN ARM OF THE U.S. DEPARTMENT OF DEFENSE. UNDER THE DLI CONTRACT, THE ORGANIZATION IS RESPONSIBLE FOR THE DESIGN, DEVELOPMENT, AND ADMINISTRATION OF LANGUAGE TESTING AND THE ORGANIZATION PROVIDES SERVICES TO DLI, SUCH AS TRAINING PROFESSIONAL FOREIGN LANGUAGE EDUCATORS, WHO SUPPLEMENT THE EFFORTS OF DLI EMPLOYEES. 3579506 500 3454814 PROFESSIONAL DEVELOPMENT SERVICES: PROFESSIONAL DEVELOPMENT AND EDUCATION PROGRAMS PROVIDE GUIDANCE TO THE ORGANIZATION'S MEMBERS REGARDING THE TEACHING AND LEARNING OF LANGUAGES. FOR EXAMPLE, THE ORGANIZATION PROVIDES GUIDANCE FOR DEVELOPING STANDARDS, INSTRUCTION, AND CURRICULUM, AND DEVELOPS PUBLICATIONS AND PERFORMANCE ASSESSMENTS THROUGH WORKSHOPS, WEBINARS, AND OTHER LEARNING MODULES. IN ADDITION, THE ORGANIZATION SPONSORS PROFICIENCY-BASED WORKSHOPS HELD ANNUALLY AROUND THE COUNTRY. LANGUAGE PROFESSIONALS PARTICIPATING IN THE WORKSHOPS MAY PURSUE CERTIFICATION AND RECEIVE A PROFESSIONAL CREDENTIAL. 1652224 0 174738 OUTREACH AND ADVOCACY: THE ORGANIZATION ISSUES PRESS RELEASES AND MAKES OTHER INFORMATION AVAILABLE TO THE PUBLIC THROUGH ITS WEBSITE AND PUBLICATIONS TO EDUCATE THE PUBLIC AND POLICYMAKERS ABOUT THE NEED FOR LANGUAGE EDUCATION. 1340384 0 774741 RESEARCH AND ASSESSMENTS: THE ORGANIZATION HAS BEEN ENGAGED IN LANGUAGE TEST DEVELOPMENT MATCHED TO THE ORGANIZATION'S INTERNATIONALLY RECOGNIZED PROFICIENCY GUIDELINES. THE ORGANIZATION'S ASSESSMENT OF PERFORMANCE TOWARD PROFICIENCY IN LANGUAGES (AAPPL) IS THE MOST RECENT ASSESSMENT. 1340384 0 774741 11514474 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 401 0 1 45 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 0 0 NY VA X X JENNIFER CLEMENTS 7038942900 1001 N FAIRFAX STREET 200 ALEXANDRIA VA 22314 AKASH PATEL PRESIDENT 1.00 X X 0 0 0 L J RANDOLPH JR PRESIDENT ELECT 1.00 X X 0 0 0 VICTORIA RUSSELL PAST PRESIDENT 1.00 X X 0 0 0 PAM BENTON TREASURER 1.00 X X 0 0 0 MICHELE BACK MEMBER 1.00 X 0 0 0 ADRIENNE BRANDENBURG MEMBER 1.00 X 0 0 0 JEENNA CANCHE MEMBER 1.00 X 0 0 0 CYNTHIA CHALUPA MEMBER 1.00 X 0 0 0 KRISHAUNA HINES-GAITHER MEMBER 1.00 X 0 0 0 BRANDON LOCKE MEMBER 1.00 X 0 0 0 CATHERINE OUSSELIN MEMBER 1.00 X 0 0 0 KATE PAESANI MEMBER 1.00 X 0 0 0 AMANDA RAMIREZ MEMBER 1.00 X 0 0 0 KATHY SHELTON MEMBER 1.00 X 0 0 0 HOWARD R BERMAN EXECUTIVE DIRECTOR 35.00 X 375321 0 47104 MACKENZIE F ARBOGUST DIRECTOR, FINANCE & OPERATIONS 35.00 X 175729 0 41194 MARTHA ABBOTT INTERIM EXECUTIVE DIRECTOR 35.00 1.00 X 65909 0 920 MARGARET MALONE DIRECTOR, ASSESSMENT & RESEARCH 35.00 X 205979 0 0 JOSEPH O VALLINA DIRECTOR, MEMBERSHIP & MARKETING 35.00 X 167531 0 63116 JULIA RICHARDSON DIRECTOR, CONVENTION & EVENTS 35.00 X 158875 0 28875 CELIA C ZAMORA DIRECTOR, PROF LEARNING & CERT 35.00 X 154799 0 16199 KATHERIN HALL DIRECTOR, LANGUAGE CONNECTS FND 35.00 X 159137 0 37002 1463280 0 234410 12 0 1 0 LANGUAGE TESTING INTERNATIONAL 445 HAMILTON AVE STE 1104 WHITE PLAINS NY 10601 TESTING SERVICES 3447631 FREEMAN AUDIO VISUAL 14221 DALLAS PKWY DALLAS TX 75254 AV SERVICES 1312557 SAPLING PICTURES 5238 RICHARDSON DR FAIRFAX VA 22032 AAPPL VIDEO PRODUCTION 247903 DELCOR TECHNOLOGY SOLUTIONS 8380 COLESVILLE RD 550 SILVER SPRING MD 20910 IT SUPPORT 219637 MCCORMICK PLACE SMG 301 E CERMAK RD CHICAGO IL 60616 CONVENTION SERVICES 187251 9 43624 5 43629 CONTRACTS 611430 6745578 6745578 CONVENTION 611430 2534161 2508453 25708 WORKSHOPS AND CERTIFICATIONS 611430 742164 742164 MEMBERSHIP DUES 900099 603256 603256 PUBLICATIONS 513120 204301 174738 29563 171485 171485 11000945 527821 527821 2230101 2230101 MISCELLANEOUS 900099 201100 201100 INCOME FROM SUBSIDIARY 900099 3097 3097 204197 14006693 11149871 55271 2757922 X 500 500 763469 487835 275634 3418328 2260682 1157646 21124 3742 17382 462770 310534 152236 323615 212437 111178 35247 18315 16932 51953 26995 24958 112115 112115 5492651 5077257 415394 57263 54053 3210 330045 147661 182384 72337 32363 39974 170225 76158 94067 552024 544089 7935 2111395 1993041 118354 323 145 178 288646 129139 159507 55705 24922 30783 DUES & SUBSCRIPTIONS 97592 50710 46882 BANK FEES 88423 59594 28829 MISC OTHER EXPENSES 4367 4302 65 14510117 11514474 2995643 0 915932 1456121 1890176 2153119 386072 369404 4574321 2400734 2395354 2173587 16564708 16385284 116542 119639 803751 1477734 23072535 24134888 914470 962016 1108495 1087466 991985 942614 110124 133432 3125074 3125528 X 19855444 20921439 92017 87921 19947461 21009360 23072535 24134888 -503424 1565323 0 X X 0 1 X 1 0 X 121072 1013863 119518 379324 43629 1677406 9030542 7364580 8435268 10855657 11149871 46835918 9151614 8378443 8554786 11234981 11193500 48513324 0 0 0 48513324 1914671 2036860 2375173 2600417 2757922 11685043 1914671 2036860 2375173 2600417 2757922 11685043 85210 37718 40635 21880 55271 240714 11151495 10453021 10970594 13857278 14006693 60439081 0.80270 0.80800 0.19330 0.18710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 0 0 0 0 0 1 33000 33000 0 PART II-B, LINE 1: ACTFL PAID MEMBERSHIP DUES TO JOINT NATIONAL COMMITTEE FOR LANGUAGES (JNCL) IN THE AMOUNT OF $33,000. 85126 533 3129 82530 89490 420 4784 85126 89798 -308 89490 88828 970 89798 87741 1087 88828 0.02080 0.97920 0 0 520355 520355 3185269 1687969 1497300 543199 509512 33687 325498 203253 122245 2173587 EMPLOYEE RETENTION CREDIT RECEIVABLE 359745 FINANCE RIGHT-OF-USE ASSET 15439 DUE FROM LANGUAGE CONNECTS FOUNDATION 1102550 1477734 DUE TO SUBSIDIARY 117935 FINANCE LEASE LIABILITY 15497 133432 X 15459901 1565323 1565323 13894578 112115 112115 14006693 14398002 0 14398002 112115 112115 14510117 PART V, LINE 4: THE INTENDED USE OF ACTFL'S ENDOWMENT FUND IS FOR TEACHING AWARDS AND SCHOLARSHIPS TO TEACHERS. PART X, LINE 2: ACTFL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW AND IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE. ACTFL IS SUBJECT TO INCOME TAX ON ITS UNRELATED BUSINESS INCOME SUCH AS ADVERTISING IN THE CONVENTION PROGRAM OR THE PERIODICAL MAGAZINE. AT JULY 1, 2021, ACTFL HAD NET OPERATING LOSS CARRYFORWARDS RESULTING FROM ITS UNRELATED BUSINESS ACTIVITIES APPROXIMATING $251,000, WHICH ARE AVAILABLE TO BE APPLIED AGAINST FUTURE YEARS' TAXABLE INCOME. . ACTFL BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR INCOME TAX POSITIONS TAKEN. THEREFORE, MANAGEMENT HAS NOT IDENTIFIED ANY UNCERTAIN INCOME TAX POSITIONS. ACTFL'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, IS SUBJECT TO EXAMINATION BY THE TAXING AUTHORITIES GENERALLY FOR THREE YEARS AFTER FILING. X X X X 0 0 0 0 0 0 0 0 0 HOWARD R BERMAN EXECUTIVE DIRECTOR 321985 0 53336 0 0 0 22500 0 24604 0 422425 0 0 0 JOSEPH O VALLINA DIRECTOR, MEMBERSHIP & MARKETING 166531 0 1000 0 0 0 28850 0 34266 0 230647 0 0 0 MACKENZIE F ARBOGUST DIRECTOR, FINANCE & OPERATIONS 174729 0 1000 0 0 0 22496 0 18698 0 216923 0 0 0 MARGARET MALONE DIRECTOR, ASSESSMENT & RESEARCH 204479 0 1500 0 0 0 0 0 0 0 205979 0 0 0 KATHERIN HALL DIRECTOR, LANGUAGE CONNECTS FND 153187 0 5950 0 0 0 4240 0 32762 0 196139 0 0 0 JULIA RICHARDSON DIRECTOR, CONVENTION & EVENTS 157375 0 1500 0 0 0 8770 0 20105 0 187750 0 0 0 CELIA C ZAMORA DIRECTOR, PROF LEARNING & CERT 153799 0 1000 0 0 0 7787 0 8412 0 170998 0 0 0 PART I, LINE 3 COMPENSATION COMMITTEE: THE EXECUTIVE COMMITTEE SERVES AS THE COMPENSATION COMMITTEE TO ESTABLISH THE COMPENSATION OF THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION A, LINE 6 ACTFL IS A MEMBERSHIP ORGANIZATION OF TEACHERS. MEMBERS INCLUDE INDIVIDUALS AS WELL AS ORGANIZATIONS. FORM 990, PART VI, SECTION A, LINE 7A EACH INDIVIDUAL MEMBER HAS ONE VOTE. ORGANIZATIONAL MEMBERS HAVE ONE INDIVIDUAL MEMBER DESIGNATED AS VOTING ON THEIR BEHALF IN THE CASE OF THE ASSEMBLY OF DELEGATE (AOD). FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR REVIEWED THE FORM 990 WITH THE COUNCIL'S DIRECTOR OF FINANCE PRIOR TO SIGNING AND FILING WITH THE IRS. THE FORM 990 AS REVIEWED BY THE FINANCE COMMITTEE AND TREASURER BEFORE SUBMISSION. THE FINAL FORM 990 WAS SHARED WITH THE FULL BOARD ONCE FILED. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS COMPLETE A DISCLOSURE FORM ANNUALLY. THE FORMS ARE REVIEWED BY THE EXECUTIVE DIRECTOR AND PRESIDENT. IF ANYONE IS FOUND TO HAVE A CONFLICT, THEY ARE ASKED TO RECUSE THEMSELVES FROM ANY DECISION REGARDING A COMPANY WITH WHICH THEY HAVE A RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION OF THE EXECUTIVE DIRECTOR INVOLVES AN ANNUAL REVIEW. FORM 990, PART VI, SECTION C, LINE 19 THE CONFLICT OF INTEREST STATEMENT, FINANCIAL STATEMENTS, AND BYLAWS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G NORMING/CALIBRATION: PROGRAM SERVICE EXPENSES 137,092. MANAGEMENT AND GENERAL EXPENSES 1,999. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 139,091. IT SERVICE CONSULTING: PROGRAM SERVICE EXPENSES 142,845. MANAGEMENT AND GENERAL EXPENSES 132,063. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 274,908. ITEM/PROJECT REVIEW & DEVELOPMENT: PROGRAM SERVICE EXPENSES 437,261. MANAGEMENT AND GENERAL EXPENSES 6,377. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 443,638. OUTSIDE PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 356,572. MANAGEMENT AND GENERAL EXPENSES 5,200. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 361,772. OTHER CONTRACT SERVICES / CONSULTING: PROGRAM SERVICE EXPENSES 579,280. MANAGEMENT AND GENERAL EXPENSES 219,816. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 799,096. LTI TESTING: PROGRAM SERVICE EXPENSES 3,424,207. MANAGEMENT AND GENERAL EXPENSES 49,939. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,474,146. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. LANGUAGE CONNECTS FOUNDATION 1001 NORTH FAIRFAX STREET SUITE 200 ALEXANDRIA VA 22314 883775364 PROFESSIONAL DEVELOPMENT FOR EDUCATORS, SCHOLARSHIPS, RESEARCH AND EDUCATION VA 501(C)(3) LINE 10 0 ACTFL PROFESSIONAL SERVICES LLC 1001 NORTH FAIRFAX STREET 200 ALEXANDRIA VA 22314 821252660 PROFESSIONAL SERVICE VA N/A C 3097 119639 1.00000 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0