Modern Language Association Of America
Modern Language Association maintains stable operations with zero reported officer compensation, but recent asset and liability shifts warrant closer examination.
EIN: 135253530 · New York, NY · NTEE: A700 · Updated: 2026-03-28
Is Modern Language Association Of America Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Modern Language Association Of America directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Modern Language Association Of America
Modern Language Association Of America (EIN: 135253530) is a nonprofit organization based in New York, NY, classified under NTEE code A700. The organization reported total revenue of $35.1M and total assets of $40.8M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Modern Language Association Of America's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Modern Language Association Of America with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Modern Language Association Of America allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Executive Compensation Analysis
The Modern Language Association consistently reports 0% officer compensation across all available filings, which is highly unusual for an organization of its size with annual revenues exceeding $15 million. This either indicates that executive compensation is not reported under this specific line item, or that the organization operates with an entirely volunteer executive leadership, which would be a significant strength in terms of resource allocation.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Modern Language Association Of America's IRS 990 filings:
- Unusually low or zero reported officer compensation, requiring further investigation into how executive pay is structured and reported.
- Significant and sudden increase in both assets and liabilities in the latest filing period (202308) without clear explanation in the provided data.
Strengths
The following positive indicators were identified for Modern Language Association Of America:
- Consistent operational stability with revenues generally covering expenses over a decade.
- Apparent commitment to mission with revenues largely being expended annually rather than accumulating excessive reserves.
- Strong financial transparency regarding officer compensation, assuming the 0% figure is accurate and not a reporting anomaly.
Frequently Asked Questions about Modern Language Association Of America
Is Modern Language Association Of America a legitimate charity?
Based on AI analysis of IRS 990 filings, Modern Language Association Of America (EIN: 135253530) some concerns. Mission Score: 85/100. 2 red flags identified, 3 strengths noted.
How does Modern Language Association Of America spend its money?
Modern Language Association Of America directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Modern Language Association Of America tax-deductible?
Modern Language Association Of America is registered as a tax-exempt nonprofit (EIN: 135253530). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Why is officer compensation consistently reported as 0%?
The consistent reporting of 0% for officer compensation across all filings is highly unusual for an organization of MLA's size and revenue. This could mean that executive compensation is reported under a different category, or that the organization's leadership is entirely volunteer-based, which would be a significant positive for efficiency.
What caused the significant increase in assets and liabilities in the 202308 period?
Assets jumped from $23,074,737 in 202208 to $38,860,827 in 202308, and liabilities from $3,466,834 to $16,853,927 in the same period. Understanding the nature of these substantial changes, such as major investments, acquisitions, or new debt, is crucial for assessing financial stability.
How does the MLA ensure its program spending is effective given its consistent operational budget?
With revenues and expenses consistently around $15-17 million, the MLA appears to be effectively deploying its resources. Further analysis of program outcomes and impact reports would be needed to fully assess the effectiveness of this spending.
Filing History
IRS 990 filing history for Modern Language Association Of America showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Modern Language Association Of America's revenue has grown by 8.2%, moving from $15.7M to $17.0M. Total assets increased by 101.3% over the same period, from $19.3M to $38.9M. Total functional expenses rose by 5.1%, from $15.1M to $15.9M. In its most recent filing year (2023), Modern Language Association Of America reported a surplus of $1.1M, with revenue exceeding expenses. The organization holds $16.9M in liabilities against $38.9M in assets (debt-to-asset ratio: 43.4%), resulting in net assets of $22.0M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2023 | $17.0M | $15.9M | $38.9M | $16.9M | — | View 990 |
| 2022 | $18.0M | $16.0M | $23.1M | $3.5M | — | View 990 |
| 2021 | $16.2M | $16.0M | $26.7M | $3.5M | — | View 990 |
| 2020 | $14.6M | $16.2M | $25.9M | $5.3M | — | — |
| 2019 | $16.2M | $16.8M | $24.8M | $3.8M | — | View 990 |
| 2018 | $17.3M | $16.9M | $25.4M | $4.0M | — | View 990 |
| 2017 | $16.2M | $16.7M | $25.5M | $3.6M | — | View 990 |
| 2016 | $15.6M | $16.7M | $25.4M | $3.3M | — | View 990 |
| 2015 | $18.1M | $15.7M | $25.3M | $2.5M | — | View 990 |
| 2014 | $16.2M | $15.2M | $23.5M | $2.1M | — | View 990 |
| 2013 | $16.1M | $15.1M | $22.0M | $2.3M | — | View 990 |
| 2012 | $15.8M | $14.5M | $20.5M | $2.3M | — | View 990 |
| 2011 | $15.7M | $15.1M | $19.3M | $2.6M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $17.0M, expenses of $15.9M, and assets of $38.9M (revenue -5.4% year-over-year).
- 2022: Revenue of $18.0M, expenses of $16.0M, and assets of $23.1M (revenue +10.9% year-over-year).
- 2021: Revenue of $16.2M, expenses of $16.0M, and assets of $26.7M (revenue +11.2% year-over-year).
- 2020: Revenue of $14.6M, expenses of $16.2M, and assets of $25.9M (revenue -10.1% year-over-year).
- 2019: Revenue of $16.2M, expenses of $16.8M, and assets of $24.8M (revenue -6.1% year-over-year).
- 2018: Revenue of $17.3M, expenses of $16.9M, and assets of $25.4M (revenue +6.6% year-over-year).
- 2017: Revenue of $16.2M, expenses of $16.7M, and assets of $25.5M (revenue +3.5% year-over-year).
- 2016: Revenue of $15.6M, expenses of $16.7M, and assets of $25.4M (revenue -13.3% year-over-year).
- 2015: Revenue of $18.1M, expenses of $15.7M, and assets of $25.3M (revenue +11.7% year-over-year).
- 2014: Revenue of $16.2M, expenses of $15.2M, and assets of $23.5M (revenue +0.1% year-over-year).
- 2013: Revenue of $16.1M, expenses of $15.1M, and assets of $22.0M (revenue +2.3% year-over-year).
- 2012: Revenue of $15.8M, expenses of $14.5M, and assets of $20.5M (revenue +0.4% year-over-year).
- 2011: Revenue of $15.7M, expenses of $15.1M, and assets of $19.3M.
Data Sources and Methodology
This transparency report for Modern Language Association Of America is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.