Ccbc Foundation

Nonprofit profile at a glance

EIN
251652518
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Monaca, PA, USA
Phone
7244899100
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$342,845
Expenses
$200,847
Assets
$4,614,176
Liabilities
$58,584

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

Leadership & pay

16 people listed

Executive titles in this filing

  • DR ROGER DAVIS (PRESIDENT)
  • ANDREW WINNER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DR ROGER DAVIS (PRESIDENT): $297,345 total reported compensation
  • DENNIS ZEH (TREASURER): $130,473 total reported compensation
  • ANDREW WINNER (EXECUTIVE DIRECTOR): $130,229 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The ccbc foundation is a non-profit educational trust established to secure and serve as the steward for donated funds. These funds are used to support students through scholarships and other college activities deemed appropriate by the foundation. In all of its efforts, the foundation will support the mission, vision, values, and goals of the community college of beaver county.

What it reported doing in 2024

Provide scholarships to community college of beaver county students to enable continued instruction at a post-secondary level and enhance the college facilities and resources.

Operating model

Revenue model
Donor-supported. 61% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 99% of its reported program spending out as grants.

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 76
  • Accountability: 86
  • Sustainability: 75
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.5%; rating input score 66
  • Program expense ratio: 79.9%; rating input score 80
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 92.3%; rating input score 92; 25th 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: 41.4%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 22.97; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 64.5%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: -27.2% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -32.9% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -4.4% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 66.5% of revenue deployed · 79.9% of spending went to programs
  • Governance: 12 of 13 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $160K in reported program spending
  • Leadership: top reported pay $297K · 16 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 23 of 23 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • 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.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.