Association of Community College Trustees
Nonprofit profile at a glance
- EIN
- 526120210
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Washington, DC, USA
- Phone
- 2027756495
- Rating
- 70
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $10,536,231
- Expenses
- $10,189,166
- Assets
- $13,999,157
- Liabilities
- $5,688,699
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
41 people listed
Executive titles in this filing
- Jee Hang Lee (President & CEO)
- Karen P Lomax (Executive Coordinator to Board & CEO)
- David M Conner (Associate Vice President for Strategic Communications)
Highest reported compensation
- Jee Hang Lee (President & CEO): $528,623 total reported compensation
- Robin H Helms (VP for Membership & Educational Services): $251,267 total reported compensation
- JULIE S GOLDER (VP for Search Services): $228,329 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To foster greater understanding of and appreciation for community college boards; to support boards in their efforts to develop public policies focusing on meeting community needs; to help build board governance leadership and advocacy capacity through in-service education.
What it reported doing in 2024
Conducted educational, governance, and workforce development program activities for boards and trustees in the community college sector, including curriculum development, skills-based and leadership education, workforce and apprenticeship initiatives, and related staffing and oversight. Activities furthere the organizations mission to promote exemplary governance, student success and access to high-quality, affordable education and training and were supported in part by donor-advised and other grant funding.
Operating model
- Revenue model
- Earned-program. 74% of the money available for current operations came from fees and other program revenue.
- 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
SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 62
- Transparency & Controls: 60
- Accountability: 100
- Sustainability: 41
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 67.9%; rating input score 68
- Program expense ratio: 72.6%; rating input score 73
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- 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; 66th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 3.3%; rating input score 48; 48th percentile among comparable filings
- Total-asset coverage ratio: 1.37; rating input score 48; 48th percentile among comparable filings
- Liabilities to assets ratio: 0.41; rating input score 36; 36th percentile among comparable filings
- Officer compensation ratio: 22%; rating input score 3; 3rd percentile among comparable filings
Growth
- Program expense growth: 2.9% per year; rating input score 100; 25th percentile among comparable filings
- Revenue growth: 3.4% per year; rating input score 100; 29th percentile among comparable filings
- Asset growth: 4.9% per year; rating input score 100; 35th percentile among comparable filings
Details
- Where the money goes: 67.9% of revenue deployed · 72.6% of spending went to programs
- Governance: 27 of 27 board members independent · 9 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $7.4M in reported program spending
- Leadership: top reported pay $529K · 41 people listed · 0 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $2M reported
- Consistency: 32 of 32 current checks pass
- Schedules: 5 filed schedules · includes executive pay
- Filing history: 12 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 11 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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: Pay-setting controls scored 0/100.
- Moderate — Sustainability: Operating margin scored 48/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
- High — Sustainability: Officer compensation ratio scored 3/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 36/100.