Faculty Student Association of Jefferson Community College
Nonprofit profile at a glance
- EIN
- 160911332
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Watertown, NY, USA
- Phone
- 3157862401
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Community or Junior Colleges
Reported finances
- Revenue
- $2,850,644
- Expenses
- $2,757,017
- Assets
- $16,510,293
- Liabilities
- $17,733,963
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
16 people listed
Executive titles in this filing
- HEATHER MAKUCH (PRESIDENT)
- NICHOLAS THORNTHWAITE (VICE PRESIDENT)
Highest reported compensation
- DAN DUPEE (TRUSTEE): $244,555 total reported compensation
- JERILYN FAIRMAN (TRUSTEE): $183,408 total reported compensation
- SIDNEY POND (VP OF ADMINISTRATION AND FINANCE): $147,557 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The purpose of the organization is to promote, supplement, and cultivate educational, social, cultural, and recreational relations among the students, faculty, staff, alumni, and community of jefferson community college. The organization will engage exclusively in activities ancillary to and in furtherance of the educational activities of jefferson community college and to aid the students, faculty, staff, alumni, and community of such college by assisting them in every way possible in their study, work, living and extracurricular activities. The organization is the sole owner of jefferson fsa auxiliary, llc which has been formed to own and operate dorms on campus for the benefit of jcc students. Dorms were placed in service in august 2014.
What it reported doing in 2024
Operation of cleaning services for various college facilities for the benefit of students, faculty, staff, alumni, and community of jefferson community college.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- 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. Program spending has declined or grown slowly and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 78
- Transparency & Controls: 74
- Accountability: 100
- Sustainability: 50
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 87.2%; rating input score 87
- Program expense ratio: 90.1%; rating input score 90
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- 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: 100%; rating input score 100; 63rd 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: 3.3%; rating input score 45; 45th percentile among comparable filings
- Total-asset coverage ratio: 5.99; rating input score 86; 86th percentile among comparable filings
- Liabilities to assets ratio: 1.07; rating input score 4; 4th percentile among comparable filings
- Officer compensation ratio: 10.1%; rating input score 30; 30th percentile among comparable filings
Growth
- Program expense growth: -1% per year; rating input score 0; 11th percentile among comparable filings
- Revenue growth: 4.2% per year; rating input score 100; 35th percentile among comparable filings
- Asset growth: 6.3% per year; rating input score 100; 42nd percentile among comparable filings
Details
- Where the money goes: 87.2% of revenue deployed · 90.1% of spending went to programs
- Governance: 12 of 12 board members independent · 9 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $2.5M in reported program spending
- Leadership: top reported pay $245K · 16 people listed · 2 of 6 pay-setting controls reported
- Consistency: 27 of 27 current checks pass
- Schedules: 7 filed schedules · includes major donors and executive pay
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 45/100.
- High — Sustainability: Liabilities to assets ratio scored 4/100.
- Moderate — Sustainability: Officer compensation ratio scored 30/100.