Alabama Community College Conferenceinc

Nonprofit profile at a glance

EIN
464464959
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-N 2013
Location
Montgomery, AL, USA
Phone
3342934546
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Public, Society Benefit N.E.C.

Official website

Reported finances

Revenue
$995,244
Expenses
$943,372
Assets
$353,939
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

24 people listed

People named in this filing

  • DR CYNTHIA ANTHONY (DIRECTOR)
  • DR LINDA YOUNG (DIRECTOR)
  • DR JAMES MITCHELL (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the accc is to promote the education and development of college students, especially community college students, through intercollegiate athletic competition. All members shall share the common commitment to high standards and the principle that competitive athletic activities are an important part of education.

What it reported doing in 2024

The conference:(a) assists its members in implementing and expanding athletic programs for intercollegiate athletic competition;(b) promotes harmony and cooperation among its members;(c) promotes conference-sanctioned athletic programs to the general public;(d) establish, interpret, and maintain rules and regulation for member athletic programs which are sanctioned by the conference;(e) respect the individuality of each member institution;(f) provide a framework for regular season and post-season play for member athletic programs as, from time to time, set forth for the applicable program in rules and regulation promulgated by the conference.

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 80
  • Accountability: 76
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.6%; rating input score 95
  • Program expense ratio: 99.8%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 4th 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.2%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 0.38; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 27% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 15.6% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 10.4% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 94.6% of revenue deployed · 99.8% of spending went to programs
  • Governance: 24 of 24 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $941K in reported program spending
  • Leadership: top reported pay $0 · 24 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • Review — Sustainability: Operating margin scored 51/100.