Auxiliary Services Corporation of Erie Community College

Nonprofit profile at a glance

EIN
161058358
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Orchard Park, NY, USA
Phone
7168511260
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Student Services, Organizations of Students

Official website

Reported finances

Revenue
$1,015,504
Expenses
$1,214,498
Assets
$1,704,593
Liabilities
$393,757

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Christopher Pulinski (President)
  • Kristin Gross (Vice President)
  • Terry Kadwell (Executive Director)

Highest reported compensation

  • Paul Danieu (Board Member): $146,402 total reported compensation
  • Christopher Pulinski (President): $118,882 total reported compensation
  • Kristin Gross (Vice President): $109,286 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 promote and cultivate education and social relations through the operation of bookstores, on-campus dining services, vending facilities, childcare and student centers for the convenience of the students, faculty and staff of SUNY Erie Community College.

What it reported doing in 2024

Childcare: To provide an on campus childcare facility for students, faculty and staff for their convenience at a reasonable price.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 the filed numbers largely add up. A relatively small share of voting board members are independent and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 92
  • Accountability: 52
  • Sustainability: 29
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.1%; rating input score 99
  • Program expense ratio: 66.4%; rating input score 66
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 33.3%; rating input score 33; 10th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -19.6%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 1.4; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 7.9%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: -8.9% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -5.2% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -3.1% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 99.1% of revenue deployed · 66.4% of spending went to programs
  • Governance: 3 of 9 board members independent · 7 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $807K in reported program spending
  • Leadership: top reported pay $146K · 11 people listed
  • Consistency: 44 of 44 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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: Independent voting board scored 33/100.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.