Chattahoochee Technical College Foundation Inc

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2010. Amounts in USD.

13 people listed

Source: IRS Form 990. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.

To provide financial support to chattahoochee technical college and its students, faculty and staff.

Financial support to chattahoochee technical college and its students, faculty and staff.

Revenue model: Donor-supported. 96% of the money available for current operations came from contributions and gifts.
Distribution model: Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

Includes noncash contributions: Reported contributions include donated property or goods.

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 90.9%; rating input score 91; 17th percentile among comparable filings
Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Pass
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Missing
Foreign activity oversight: Limited
Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
Major donor itemization: Yes; rating input score 100
Related-party transparency: Limited

Independent voting board: 84.6%; rating input score 85; 29th percentile among comparable filings
Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail

Operating margin: -173.2%; rating input score 12; 12th percentile among comparable filings
Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
Liabilities to assets ratio: Limited
Officer compensation ratio: 89.9%; rating input score 4; 4th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 11 of 13 board members independent · 3 of 7 filing controls reported
Programs: 1 filed program accomplishment · $229K in reported program spending
Leadership: top reported pay $165K · 13 people listed · 2 of 6 pay-setting controls reported
Consistency: 18 of 19 current checks pass · 1 finding to review
Schedules: 11 filed schedules · includes major donors, grants, and executive pay
Money network: 4 filed money-flow records
Related organizations: 4 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.

Signals prioritize questions for review. They are not findings of misconduct.

Moderate — Accountability: Governance controls: 3 of 6 not reported.
High — Sustainability: Operating margin scored 12/100.
High — Sustainability: Total-asset coverage ratio scored 1/100.
Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
High — Sustainability: Officer compensation ratio scored 4/100.