Associated Students College of Marin

Nonprofit profile at a glance

EIN
943107932
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Kentfield, CA, USA
Phone
4158832211
Rating
50
Verdict
MIXED
Rating confidence
Moderate
Sector
Student Services, Organizations of Students

Reported finances

Revenue
$104,856
Expenses
$62,429
Assets
$642,789
Liabilities
$133,917

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Arthur Hu (President)
  • Alvaro Rodriguez (Vice President)

People named in this filing

  • Arthur Hu (President)
  • Alvaro Rodriguez (Vice President)
  • Emily Cardwell (Student Trustee)

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 Associated Students of College of Marin (ASCOM) are committed to representing students to the college, to the community, and to the legislative bodies. They intend to serve as role models while protecting and advancing the rights and interests of students. Striving to encourage education, leadership, and participation in democratic processes. All of this is accomplished while simultaneously providing information and activities that positively influence campus life, while welcoming diversity and encouraging scholastic success.

What it reported doing in 2024

This funding line is for Department programs and efforts that support learning and success. Examples include Common Read program, support for Drama Department productions, Learning Community Programs, among other efforts to provide opportunities for the community. Providing information and activities that positively influence campus life, while welcoming diversity and encouraging scholastic success.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 10
  • Transparency & Controls: 81
  • Accountability: 76
  • Sustainability: 78
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 9.4%; rating input score 9
  • Program expense ratio: 15.7%; rating input score 16
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th 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: 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: Fail
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 40.5%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 10.3; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -28.2% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: 8.6% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 5.6% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 9.4% of revenue deployed · 15.7% of spending went to programs
  • Governance: 13 of 11 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $10K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Mission deployment rate scored 9/100.
  • High — Financial Efficiency: Program expense ratio scored 16/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.