Sc Unit 16 Inc

Nonprofit profile at a glance

EIN
933736822
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Livonia, MI, USA
Phone
2483537620
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Soccer

Reported finances

Revenue
$136,915
Expenses
$231,498
Assets
$3,314,714
Liabilities
$943,680

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

Leadership & pay

5 people listed

Executive titles in this filing

  • GLENN CERNY (DIRECTOR & PRESIDENT)
  • TERRY GILLIGAN (DIRECTOR & VICE PRESIDENT)

Highest reported compensation

  • GLENN CERNY (DIRECTOR & PRESIDENT): $633,982 total reported compensation
  • JON LAMB (DIRECTOR & TREASURER): $284,462 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 support schoolcraft college, its students, and educational community as a whole.

What it reported doing in 2024

To be a supporting organization for schoolcraft college, located in livonia, Michigan, focusing on the collection of income from providing recreation facilities for schoolcraft and youth sports.

Operating model

Revenue model
Earned-program. 64% 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 64
  • Accountability: 68
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.6%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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: 60%; rating input score 60; 17th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: -69.1%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 14.32; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 100.7%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 150% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 7.9% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 55.6% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.6% of spending went to programs
  • Governance: 3 of 5 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $217K in reported program spending
  • Leadership: top reported pay $634K · 5 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 11 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.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 3/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.