Bronx Community College Association Inc
Nonprofit profile at a glance
- EIN
- 237327307
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Bronx, NY, USA
- Phone
- 7182895785
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Community or Junior Colleges
Reported finances
- Revenue
- $3,193,590
- Expenses
- $2,285,032
- Assets
- $6,408,487
- Liabilities
- $288,993
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Highest reported compensation
- MANNY LOPEZ (CHAIRPERSON): $228,764 total reported compensation
- DAVID TAYLOR (TREASURER): $208,417 total reported compensation
- DANIEL LAZARUS (DIRECTOR): $189,003 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 develop and cultivate educational, social, cultural, recreational, and child care activities among students of bronx community college.
What it reported doing in 2024
See schedule othe association operates an educational facility committed to developmentally appropriate early care and education as well as integrated family services. We educate, advocate, and provide support and expertise that empowers and enriches students, parents, children, our college community, and the early childhood community.the bcc early childhood center is a full service facility, serving children 2 to 12 years of age, that provides a learning environment in which traditional and contemporary styles of teaching are carefully integrated. Every child is provided with experiences that promote success and self-esteem, which is essential to the physical, social, emotional, and cognitive development of young children. Our curriculum is based on the developmentally appropriate guidelines of the national association for the education of young children.
Operating model
- Revenue model
- Grant-funded. 77% of the money available for current operations came from government grants.
- Distribution model
- Direct operator. The filing allocates 97% 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 71
- Accountability: 80
- Sustainability: 72
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 70.4%; rating input score 70
- Program expense ratio: 97.6%; rating input score 98
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 75%; rating input score 75; 13th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Limited
- 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: 28.4%; rating input score 83; 83rd percentile among comparable filings
- Total-asset coverage ratio: 2.8; rating input score 72; 72nd percentile among comparable filings
- Liabilities to assets ratio: 0.05; rating input score 72; 72nd percentile among comparable filings
- Officer compensation ratio: 9.3%; rating input score 32; 32nd percentile among comparable filings
Growth
- Program expense growth: 2.7% per year; rating input score 100; 26th percentile among comparable filings
- Revenue growth: 2.6% per year; rating input score 100; 24th percentile among comparable filings
- Asset growth: 8.7% per year; rating input score 100; 53rd percentile among comparable filings
Details
- Where the money goes: 70.4% of revenue deployed · 97.6% of spending went to programs
- Governance: 9 of 12 board members independent · 7 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $2.2M in reported program spending
- Leadership: top reported pay $229K · 12 people listed · 0 of 6 pay-setting controls reported
- Consistency: 33 of 33 current checks pass
- Schedules: 7 filed schedules · includes major donors, grants, and executive pay
- Filing history: 15 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 5 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.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- Moderate — Sustainability: Officer compensation ratio scored 32/100.