Amherst Central Alumni Foundation Inc

Nonprofit profile at a glance

EIN
222544684
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2017
Location
Amherst, NY, USA
Phone
7163628259
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$46,142
Expenses
$80,925
Assets
$1,312,850
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • SAMANTHA SWEENEY GENERAL (PRESIDENT)
  • ROBERT WAGNER (VICE PRESIDENT)

People named in this filing

  • SAMANTHA SWEENEY GENERAL (PRESIDENT)
  • ROBERT WAGNER (VICE PRESIDENT)
  • JESSICA MUENTER (TREASURER)

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

Admminister and review funds to distribute to students and teachers to enhance educational efforts of schools. Activities include annual golf outings, alumni outreach, award grants to teachers and students.

What it reported doing in 2024

Administer gifts, memorials and bequests in recognition of past or present students, staff, faculty, administration, board members, or friends of amherst central schools paid out as awards to students and faculty.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 58% for direct work, and 42% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 55
  • Accountability: 82
  • Sustainability: 48
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 73.1%; rating input score 73
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 84.6%; rating input score 85; 5th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 21st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -75.4%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 16.22; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 14.8% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: -1.4% per year; rating input score 0; 55th percentile among comparable filings
  • Asset growth: 13.2% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 73.1% of spending went to programs
  • Governance: 24 of 24 board members independent · 4 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $59K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 20 of 22 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 6 filing years from 2019 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.

  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 24/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.