INTERNATIONAL LANGUAGE INSTITUTE OF MA INC: Form 990, tax year 2024
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- Organization
- INTERNATIONAL LANGUAGE INSTITUTE OF MA INC (EIN 22-2553803)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-02-19
- IRS object ID
- 202620509349300507
- Schema version
- 2024v5.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-02-19T07:26:17-06:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 134260189 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOISSELLE MORTON & WOLKOWICZ LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 48 BAY ROAD PO BOX 374 | AddressLine1Txt |
| City | HADLEY | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01035 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 222553803 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL LANGUAGE INSTITUTE | BusinessNameLine1Txt |
| Business Name Line2 | OF MASSACHUSETTS INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INTE | BusinessNameControlTxt |
| Phone | 4135867569 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 17-25 NEW SOUTH STREET 101 | AddressLine1Txt |
| City | NORTHAMPTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01060 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CAROLINE GEAR | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 4135867569 | PhoneNum |
| Signature | 2026-01-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOSEPH P WOLKOWICZ CPA | PreparerPersonNm |
| PTIN | P00734754 | PTIN |
| Phone | 4135870099 | PhoneNum |
| Preparation | 2026-01-16 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CAROLINE GEAR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 17-25 NEW SOUTH STREET 101 | AddressLine1Txt |
| City | NORTHAMPTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01060 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,569,349 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | ILI.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1984 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | PROMOTES INTERCULTURAL UNDERSTANDING THROUGH ENGLISH, WORLD LANGUAGE, AND TEACHER TRAINING. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 36 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $650,467 | PYContributionsGrantsAmt |
| CY Contributions Grants | $775,820 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $730,670 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $774,441 | CYProgramServiceRevenueAmt |
| PY Investment Income | $170 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,253 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,074 | PYOtherRevenueAmt |
| CY Other Revenue | $86 | CYOtherRevenueAmt |
| PY Total Revenue | $1,382,381 | PYTotalRevenueAmt |
| CY Total Revenue | $1,553,600 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $954,436 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,038,922 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $47,277 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $481,422 | PYOtherExpensesAmt |
| CY Other Expenses | $453,764 | CYOtherExpensesAmt |
| PY Total Expenses | $1,435,858 | PYTotalExpensesAmt |
| CY Total Expenses | $1,492,686 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$53,477 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $60,914 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $883,453 | TotalAssetsBOYAmt |
| Total Assets EOY | $831,928 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,018,679 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $906,832 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$135,226 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$74,904 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROMOTE INTERCULTURAL UNDERSTANDING AND DIVERSE COMMUNITIES THROUGH HIGH-QUALITY LANGUAGE INSTRUCTION AND TEACHER TRAINING. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,160,246 | ExpenseAmt |
| Revenue | $774,441 | RevenueAmt |
| Desc | WE PUT OUR MISSION INTO ACTION THROUGH FREE ENGLISH CLASSES FOR IMMIGRANTS AND REFUGEES, MULTIPLE FEE-BASED OFFERINGS SUCH AS THE INTENSIVE ENGLISH PROGRAM FOR INTERNATIONAL STUDENTS, WORKPLACE LANGUAGE TRAINING FOR EMPLOYEES AT REGIONAL BUSINESSES, A GRADUATE-LEVEL TESOL COURSE, AND WORLD LANGUAGE CLASSES AND TUTORIALS FOR LOCAL RESIDENTS. | Desc |
| Total Program Service Expenses | $1,160,246 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 17 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 36 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CAROLINE GEAR | PersonNm |
| Phone | 4135867569 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 17-25 NEW SOUTH STREET | AddressLine1Txt |
| City | NORTHAMPTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01060 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| CAROLINE GEAR | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $86,615 | $0 | $0 | |
| SONYA RUMPF | ||||||
| PRESIDENT | 2.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| BOB PURA | ||||||
| TREASURER | 1.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| REBECCA LORIMER LEONARD | ||||||
| CLERK | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ALYSSA CAN LI | ||||||
| DIRECTOR "PAST" | 0.50 | $0 | $0 | $0 | Yes (X) | |
| MICHAEL COHEN | ||||||
| DIRECTOR | 1.50 | $0 | $0 | $0 | Yes (X) | |
| JEFF FREEMAN | ||||||
| DIRECTOR | 0.25 | $0 | $0 | $0 | Yes (X) | |
| CORY GREENBERG | ||||||
| DIRECTOR | 1.25 | $0 | $0 | $0 | Yes (X) | |
| JENNI GREENHOUSE | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| KRIS HOLLOWAY | ||||||
| DIRECTOR | 1.50 | $0 | $0 | $0 | Yes (X) | |
| LA WANZA LETT-BREWINGTON | ||||||
| DIRECTOR "PAST" | 0.75 | $0 | $0 | $0 | Yes (X) | |
| AMELIA MOSLEY | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| ARDESHIR PEZESHK | ||||||
| DIRECTOR | 1.25 | $0 | $0 | $0 | Yes (X) | |
| DORA TSENG | ||||||
| DIRECTOR "PAST" | 0.50 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $86,615 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $3,784 | FederatedCampaignsAmt |
| Government Grants | $384,028 | GovernmentGrantsAmt |
| All Other Contributions | $388,008 | AllOtherContributionsAmt |
| Total Contributions | $775,820 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION & FEES | 611600 | $657,268 | $657,268 |
| WORKPLACE PROGRAMS | 611600 | $117,173 | $117,173 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $774,441 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,610 | TotalRevenueColumnAmt |
| Exclusion | $3,610 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $15,392 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $15,749 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$357 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$357 | TotalRevenueColumnAmt |
| Exclusion | -$357 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $86 | TotalRevenueColumnAmt |
| Exclusion | $86 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $86 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,553,600 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $774,441 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,339 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,456 | TotalAmt |
| Program Services | $39,718 | ProgramServicesAmt |
| Management And General | $32,710 | ManagementAndGeneralAmt |
| Fundraising | $21,028 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $810,808 | TotalAmt |
| Program Services | $771,713 | ProgramServicesAmt |
| Management And General | $30,318 | ManagementAndGeneralAmt |
| Fundraising | $8,777 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,073 | TotalAmt |
| Program Services | $44,396 | ProgramServicesAmt |
| Management And General | $2,666 | ManagementAndGeneralAmt |
| Fundraising | $1,011 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,585 | TotalAmt |
| Program Services | $77,696 | ProgramServicesAmt |
| Management And General | $6,035 | ManagementAndGeneralAmt |
| Fundraising | $2,854 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,749 | TotalAmt |
| Management And General | $66,749 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,500 | TotalAmt |
| Program Services | $5,500 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,585 | TotalAmt |
| Program Services | $6,640 | ProgramServicesAmt |
| Management And General | $29,546 | ManagementAndGeneralAmt |
| Fundraising | $8,399 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,671 | TotalAmt |
| Program Services | $4,839 | ProgramServicesAmt |
| Management And General | $29,061 | ManagementAndGeneralAmt |
| Fundraising | $771 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,642 | TotalAmt |
| Program Services | $92,085 | ProgramServicesAmt |
| Management And General | $8,371 | ManagementAndGeneralAmt |
| Fundraising | $4,186 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,617 | TotalAmt |
| Program Services | $1,888 | ProgramServicesAmt |
| Management And General | $729 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,340 | TotalAmt |
| Program Services | $3,740 | ProgramServicesAmt |
| Management And General | $600 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,501 | TotalAmt |
| Management And General | $11,501 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,946 | TotalAmt |
| Program Services | $31,946 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,613 | TotalAmt |
| Management And General | $14,613 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| LICENSES AND FEES | $40,446 | $20,610 | $19,773 | $63 |
| HOST FAMILY EXPENSES | $37,095 | $37,095 | ||
| REPAIRS AND MAINTENANCE | $28,175 | $28,175 | ||
| STUDENT ACTIVITIES | $18,079 | $17,938 | $141 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,805 | TotalAmt |
| Program Services | $4,442 | ProgramServicesAmt |
| Management And General | $4,175 | ManagementAndGeneralAmt |
| Fundraising | $188 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,492,686 | TotalAmt |
| Program Services | $1,160,246 | ProgramServicesAmt |
| Management And General | $285,163 | ManagementAndGeneralAmt |
| Fundraising | $47,277 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,555 | BOYAmt |
| EOY | $64,845 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,991 | BOYAmt |
| EOY | $98,532 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,731 | BOYAmt |
| EOY | $35,341 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,436 | BOYAmt |
| EOY | $7,025 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $299,790 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $115,611 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $216,125 | BOYAmt |
| EOY | $184,179 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $538,615 | BOYAmt |
| EOY | $442,006 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $883,453 | BOYAmt |
| EOY | $831,928 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $112,073 | BOYAmt |
| EOY | $72,837 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,348 | BOYAmt |
| EOY | $64,255 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $261,987 | BOYAmt |
| EOY | $254,177 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,400 | BOYAmt |
| EOY | $4,600 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $580,871 | BOYAmt |
| EOY | $510,963 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,018,679 | BOYAmt |
| EOY | $906,832 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$135,226 | BOYAmt |
| EOY | -$74,904 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$135,226 | BOYAmt |
| EOY | -$74,904 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $883,453 | BOYAmt |
| EOY | $831,928 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $60,914 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$592 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $216,613 | OtherCostOrOtherBasisAmt |
| Depreciation | $51,322 | DepreciationAmt |
| Book Value | $165,291 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,877 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,822 | DepreciationAmt |
| Book Value | $1,055 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $80,300 | OtherCostOrOtherBasisAmt |
| Depreciation | $62,467 | DepreciationAmt |
| Book Value | $17,833 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $184,179 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RIGHT-OF-USE ASSET | Desc |
| Book Value | $442,006 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $442,006 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE LIABILITY | Desc |
| Amt | $510,963 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $510,963 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,553,008 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | -$592 | OtherRevenueAmt |
| Revenue Not Reported | -$592 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,553,600 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,553,600 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,492,686 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,492,686 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,492,686 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE INSTITUTE IS REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. THE INSTITUTE IS ALSO SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE INSTITUTE'S EXEMPT PURPOSES. MANAGEMENT HAS DETERMINED THAT THE INSTITUTE IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | LOSS ON FOREIGN EXCHANGE -592. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | ILI PUBLISHES ITS NONDISCRIMINATORY POLICY ON ITS WEBSITE. |
| SCHEDULE E, PART I, LINE 6 | ILI RECEIVES FUNDS FROM THE MA DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION TO PROVIDE ENGLISH AS A SECOND LANGUAGE (ESL) INSTRUCTION TO ADULTS. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | A DRAFT OF THE FORM 990 IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE OF THE BOARD AND MADE AVAILABLE TO THE ENTIRE BOARD BEFORE IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | ILI REQUIRES THAT ALL DIRECTORS AND KEY INDIVIDUALS MUST REVIEW AND SIGN OFF ON THE ORGANIZATION'S CONFLICT OF INTEREST POLICY ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE EXECUTIVE DIRECTOR'S SALARY ON AN ANNUAL BASIS. |
| FORM 990, PART VI, SECTION C, LINE 19 | ILI MAKES ALL ITS GOVERNING DOCUMENTS, INCLUDING THE CONFLICT OF INTEREST POLICY & FINANCIAL STATEMENTS, AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST BY AN INTERESTED PARTY. |
| FORM 990, PART XI, LINE 9: | LOSS ON FOREIGN EXCHANGE -592. |
| FORM 990, PART XII, LINE 2C | THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF AN INDEPENDENT AUDITOR. THESE PROCESSES HAVE NOT CHANGED DURING THE REPORTING YEAR. |
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