Columbia-greene Community College Association Inc

Nonprofit profile at a glance

EIN
510243890
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Hudson, NY, USA
Phone
5188284181
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Student Services, Organizations of Students

Reported finances

Revenue
$428,794
Expenses
$466,814
Assets
$610,101
Liabilities
$12,083

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

Leadership & pay

19 people listed

Executive titles in this filing

  • ANDREW LEDOUX (PRESIDENT)
  • CAITLIN TWOMEY (VICE PRESIDENT)

Highest reported compensation

  • CARLEE DRUMMER (DIRECTOR): $182,175 total reported compensation
  • BERNE BENDEL (DIRECTOR): $145,731 total reported compensation
  • AMANDA BISHOP (DIRECTOR): $137,754 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 control various activities of the college such as promoting educational, athletic, and social activities and services provided to the students. Controlling the bookstore, food services, and daycare center, which provide services to both the students as well as staff, and dealing with remaining activities or services of the student body (alumni).

What it reported doing in 2024

Bookstore: the bookstore enables students to get the materials necessary to fulfill their educational needs. Full and part-time employees run the bookstore and the costs of running the bookstore for the students and faculty are covered by the sales of bookstore supplies.

Operating model

Revenue model
Earned-program. 80% 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

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 a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 65
  • Accountability: 60
  • Sustainability: 30
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.9%; rating input score 97
  • Program expense ratio: 89%; rating input score 89
  • 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 30.8%; rating input score 31; 15th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: -8.9%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 1.31; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -5.1% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -3.4% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: -3.2% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 96.9% of revenue deployed · 89% of spending went to programs
  • Governance: 4 of 13 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $416K in reported program spending
  • Leadership: top reported pay $182K · 19 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.
  • Moderate — Accountability: Independent voting board scored 31/100.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.