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Passes our checks

Living Tongues Institute for Endangered Languages

EIN 41-2183857 · Salem, OR

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong90 out of 100GovernanceWeak39 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

PROMOTION OF LIVING LINGUISTIC DIVERSITY GLOBALLY THROUGH THE DOCUMENTATION, MAINTENANCE, PRESERVATION, AND REVITALIZATION OF ENDANGERED LANGUAGES AND THE CREATION OF INDIGENOUS LANGUAGE PEDAGOGICAL MATERIALS.

Income
$252,733
Spending
$231,262
Spent on programs
82%
Reserves
18.6 months of spending
Largest source of income
donations and private grants, 98%
Employees
0
Volunteers
5
Highest pay
$19,000, president

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 90 out of 100. Higher than 75% of charities in its peer group (arts and culture, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 18.6 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 8% of income.

  • Income trend

    5 of 15

    Income fell 12% on the year before.

  • Spending floor

    15 of 15

    82% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 39 out of 100. Higher than 8% of charities in its peer group (arts and culture, $250k to $1m).

  • Independent board

    18 of 25

    3 of 4 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (5)
  1. $61,878 spent. MULTI-MEDIA DIGITAL LEXICOGRAPHY PROJECT THAT PROVIDES A FREE TO USE STATE OF THE ART TOOL FOR CITIZEN LINGUISTS TO DEVELOP MATERIALS IN THEIR OWN LANGUAGES. INTERFACE IS IN 14 LANGUAGES WITH MORE TO COME. FUNDED ENTIRELY BY DONATIONS.
  2. $54,399 spent. NATIONAL SCIENCE FOUNDATION AWARD/LINGUISTICS GRANT BCS 2041248 IS CALLED "WORDS, PHRASES, AND SENTENCES AT THE INTERFACE OF PHONOLOGY AND SYNTAX". PROJECT DETAILS PHONOLOGICAL, MORPHOLOGICAL AND SYNTACTIC CHARACTERISTICS DISTINGUISHING AND/OR UNITING WORDS, PHRASES, AND SENTENCES OF SEVEN RELATED LANGUAGES. PROJECT DELIVERABLES INCLUDE PUBLISHED STUDIES OF THE DETAILS OF THESE FOR EACH LANGUAGE.
  3. $44,000 spent. DOCUMENTATION AND ANALYSIS OF SEVEN MUNDA LANGUAGES AND DEVELOPMENT OF THE MUNDA VIRTUAL ARCHIVE. NATIONAL ENDOWMENT FOR THE HUMANITIES/DLI-DEL GRANT PD 281083-21. PROJECT DELIVERABLES INCLUDE PUBLISHED STUDIES OF THE DETAILS OF THESE FOR EACH LANGUAGE AND A COMPARATIVE SEARCHABLE WEB-BASED DATABASE AND WEBSITE THAT PERMITS USERS TO ACCESS TEXT, AUDIO AND VIDEO DATA ABOUT ALL OF THESE LANGUAGES AND THE COMMUNITIES THAT USE THEM.
  4. $30,029 spent. OTHER PROGRAM SERVICES ---------------------- 1) PARAGUAY PROGRAM: A DOCUMENTATION OF ORALLY TRANSMITTED INFORMATION ABOUT BIRDS AND THE ENVIRONMENT OF THE YSHIR (CHAMACOCO) TRIBE OF NORHTERN PARAGUAY. 2) KI-AFRIKA PROGRAM: A DOCUMENTATION OF ONOMATAOPEIA, INTERJECTIONS, AND CONATIVE ANIMAL CALLS ACROSS MULTIPLE LANGUAGES IN SUB-SAHARAN AFRICA. 3) CAMEROON PROGRAM: DOCUMENTATION OF THE BABANKI (KEJOM) LANGUAGE AND CREATION OF CHILDREN'S READING MATERIALS.
  5. OTHER PROGRAM SERVICES ---------------------- 1) PARAGUAY PROGRAM: A DOCUMENTATION OF ORALLY TRANSMITTED INFORMATION ABOUT BIRDS AND THE ENVIRONMENT OF THE YSHIR (CHAMACOCO) TRIBE OF NORHTERN PARAGUAY. 2) KI-AFRIKA PROGRAM: A DOCUMENTATION OF ONOMATAOPEIA, INTERJECTIONS, AND CONATIVE ANIMAL CALLS ACROSS MULTIPLE LANGUAGES IN SUB-SAHARAN AFRICA. 3) CAMEROON PROGRAM: DOCUMENTATION OF THE BABANKI (KEJOM) LANGUAGE AND CREATION OF CHILDREN'S READING MATERIALS.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since October 2006.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.