Dowling College
Nonprofit profile at a glance
- EIN
- 112157078
- IRS 990 coverage
- 2009–2020
- Forms available
- Form 990 2020
- Location
- Massapequa, NY, USA
- Phone
- 2126580301
- Rating
- 66
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- University or Technological Institute
Reported finances
- Revenue
- $218,126
- Expenses
- $745,715
- Assets
- $1,396,343
- Liabilities
- $262,021
Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.
Leadership & pay
1 person listed
People named in this filing
- ROBERT S ROSENFELD (PLAN ADMINISTRATOR)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
See schedule o
What it reported doing in 2020
During fiscal year ended june 30, 2021, the craig, fitzsimmons & michaels accounting scholarship fund was transferred to st. Joseph's college of New York to establish a permanent scholarship endowment to support undergraduate accounting majors. St. Joseph's college stated that they will maintain the funds as part of its endowment and will make annual disbursements in accordance with their endowment management policies and the guidance set forth by New York state. The scholarship balance transferred was $24,429.54.during fiscal year ended june 30, 2021, pursuant to approval from the office of the New York state attorney general, charities bureau, dowling college transferred 13 scholarships, totaling $558,412.13 in endowment balances to suffolk community college foundation, inc., a not-for-profit corporation formed by suffolk county community college ("sccc") dedicated to advancing the mission of sccc, with the hope that the majority of funds, those in excess of $15,700.00, be used by suffolk's stay on long island initiative ("solii") and in a manner most closely aligned with the donors' intentions. Dowling proposed that those funds below $15,700.00, be pooled to establish an endowed scholarship fund for sccc students to be held by the suffolk foundation to be known as the "idle hour solii student hardship fund".
Operating model
- Revenue model
- Other-operating. 99% of the money available for current operations came from other operating revenue.
- Distribution model
- Grant intermediary. The nonprofit sent 100% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 82
- Transparency & Controls: 93
- Accountability: 18
- Sustainability: 27
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 78.2%; rating input score 78
- 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: 100%; rating input score 100; 79th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: Limited
- 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
Sustainability
- Operating margin: -241.9%; rating input score 1; 1st percentile among comparable filings
- Total-asset coverage ratio: 1.87; rating input score 51; 51st percentile among comparable filings
- Liabilities to assets ratio: 0.19; rating input score 27; 27th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings
Growth
- Program expense growth: -48.1% per year; rating input score 0; 3rd percentile among comparable filings
- Revenue growth: -25.5% per year; rating input score 0; 4th percentile among comparable filings
- Asset growth: -17.3% per year; rating input score 0; 4th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 78.2% of spending went to programs
- Governance: 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $583K in reported program spending
- Leadership: top reported pay $0 · 1 people listed
- Consistency: 17 of 17 current checks pass
- Schedules: 5 filed schedules · includes grants
- Filing history: 12 filing years from 2009 to 2020
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 2 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- High — Sustainability: Operating margin scored 1/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Total-asset coverage ratio scored 51/100.
- High — Sustainability: Liabilities to assets ratio scored 27/100.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.