Northeast Alabama Community College Foundation

Nonprofit profile at a glance

EIN
300209772
IRS 990 coverage
2014–2025
Forms available
Form 990 2025, Form 990-N 2008
Location
Rainsville, AL, USA
Phone
2562286001
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$333,645
Expenses
$110,151
Assets
$3,067,199
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • DANNY ASHLEY (FIRST VICE PRESIDENT)
  • DUS ROGERS (SECOND VICE PRESIDENT)

People named in this filing

  • LYNN BREWER (BOARD MEMBER)
  • FELICIA MITCHELL (BOARD MEMBER)
  • JOANN STOREY (BOARD MEMBER)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The primary mission of the foundation is to (1) raise additional funds to be used for the benefit of northeast Alabama community college and its students, (2) permit a more formal way to contribute to the college, and (3) engage the community more in the support of the mission of the college.

What it reported doing in 2025

The mission of northeast Alabama community college athletics is to equip our students with the knowledge and integrity to succeed in all aspects of their lives, including academics, athletics, and beyond.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 93% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 41
  • Transparency & Controls: 94
  • Accountability: 76
  • Sustainability: 90
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 28.8%; rating input score 29
  • Program expense ratio: 75.6%; rating input score 76
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 89.5%; rating input score 89; 27th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 67%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 27.85; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 6% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 23.7% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 20.8% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 28.8% of revenue deployed · 75.6% of spending went to programs
  • Governance: 17 of 19 board members independent · 4 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $83K in reported program spending
  • Leadership: top reported pay $0 · 19 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 29/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.