Barstow College Foundation

Nonprofit profile at a glance

EIN
953736589
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Barstow, CA, USA
Phone
7602522411
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Undergraduate College (4-year)

Official website

Reported finances

Revenue
$914,818
Expenses
$327,611
Assets
$2,083,487
Liabilities
$4,127

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

Leadership & pay

18 people listed

Executive titles in this filing

  • Alberto Gallegos-Cordero (President)
  • Elbert Muncy III (Vice President)

Highest reported compensation

  • Melanie Burnau (Director): $43,438 total reported compensation
  • Melanie Burnau (Executive Dir.): $24,607 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 assist college students attending Barstow community college.

Operating model

Revenue model
Donor-supported. 84% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 94% of its reported program spending out as grants.

The verdict

SUPPORTED - 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: 15
  • Transparency & Controls: 94
  • Accountability: 84
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 13.5%; rating input score 14
  • Program expense ratio: 20.5%; rating input score 21
  • 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: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 64.2%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 6.36; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 78; 78th percentile among comparable filings
  • Officer compensation ratio: 20.8%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 2.6% per year; rating input score 100; 29th percentile among comparable filings
  • Revenue growth: 19.6% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 8.7% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 13.5% of revenue deployed · 20.5% of spending went to programs
  • Governance: 14 of 14 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $67K in reported program spending
  • Leadership: top reported pay $43K · 18 people listed
  • Highest-paid contractors: 1 contractor listed · $107K reported
  • Consistency: 21 of 21 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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 — Financial Efficiency: Mission deployment rate scored 14/100.
  • High — Financial Efficiency: Program expense ratio scored 21/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 14/100.