Dutchess Community College Association

Nonprofit profile at a glance

EIN
141438943
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Poughkeepsie, NY, USA
Phone
8454318000
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community or Junior Colleges

Reported finances

Revenue
$6,183,986
Expenses
$5,734,987
Assets
$27,088,008
Liabilities
$19,250,864

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

Leadership & pay

14 people listed

Executive titles in this filing

  • MARJORIE SMITH (VICE PRESIDENT)
  • SCOTT SCHNACKENBERG (PRESIDENT)

Highest reported compensation

  • PETER JORDAN (DIRECTOR): $278,609 total reported compensation
  • SCOTT SCHNACKENBERG (PRESIDENT): $228,126 total reported compensation
  • SUSAN ROGERS (SECRETARY): $223,682 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 educational, social, cultural, and recreational relations among students, faculty, and staff of dutchess community college. The association is dedicated to providing necessary auxiliary services to ensure student learning experiences are complete.

What it reported doing in 2024

Dutchess community college association, inc. Was organized to supplement and conduct activities and services for the students, community, alumni, faculty, and staff of dutchess community college ("dcc"). The association operates a student residence hall and a day care center located on the campus of dcc, oversees the outsourced operations of the bookstore and cafeteria, and also has responsibility for the administration of the student activity and athletic funds.

Operating model

Revenue model
Earned-program. 94% 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. A relatively small share of voting board members are independent and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 70
  • Accountability: 64
  • Sustainability: 61
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89%; rating input score 89
  • Program expense ratio: 96%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 47.1%; rating input score 47; 8th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 7.3%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 4.72; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: 0.71; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 2.8%; rating input score 71; 71st percentile among comparable filings

Growth

  • Program expense growth: -1% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: 1.6% per year; rating input score 100; 18th percentile among comparable filings
  • Asset growth: 1.6% per year; rating input score 100; 18th percentile among comparable filings

Details

  • Where the money goes: 89% of revenue deployed · 96% of spending went to programs
  • Governance: 8 of 17 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $5.5M in reported program spending
  • Leadership: top reported pay $279K · 14 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Accountability: Independent voting board scored 47/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 57/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.