Clarion Students' Association

Nonprofit profile at a glance

EIN
256010517
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Clarion, PA, USA
Phone
8143932423
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Higher Education Institutions

Reported finances

Revenue
$1,281,644
Expenses
$1,381,993
Assets
$5,214,184
Liabilities
$1,100,050

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

Leadership & pay

18 people listed

Executive titles in this filing

  • RACHAEL COURSON (SENATE VICE PRESIDENT-AS OF 12/1/24)
  • GAGE GRAY (SENATE PRESIDENT-AS OF 7/1/24)

Highest reported compensation

  • BUPE KAI WATSON (CSA BOARD CHAIR-THROUGH 5/4/25): $2,934 total reported compensation
  • ZACHARY TROESE (AT LARGE STUDENT): $2,270 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 support the education programs on behalf of the students.

What it reported doing in 2024

The fee supported program provides activities for students in the areas of education, cultural, social and recreation to provide, promote and support the total educational process of the student body, which benefits approximately 4,300 students.

Operating model

Revenue model
Earned-program. 82% of the money available for current operations came from fees and other program revenue.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 90
  • Accountability: 100
  • Sustainability: 44
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 90.3%; rating input score 90
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -7.8%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 3.77; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 0.4%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -3.8% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -4.3% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 1.3% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 90.3% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $3K · 18 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 20/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.