Sc Unit 17 Inc

Nonprofit profile at a glance

EIN
990433965
IRS 990 coverage
2023–2024
Forms available
Form 990 2024
Location
Livonia, MI, USA
Phone
2483537620
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Management & Technical Assistance

Reported finances

Revenue
$616,190
Expenses
$1,022,013
Assets
$8,823,084
Liabilities
$9,228,907

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)
  • DILLON BREEN (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 real property ownership, and to partner with other not-for-profits to develop educational opportunities for schoolcraft college students, turning over a portion of its income from such activities, less expenses, to schoolcraft college, a higher learning institution that will control the corporation. The real property may be owned by schoolcraft college or by the corporation.

Operating model

Revenue model
Earned-program. 79% of the money available for current operations came from fees and other program 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. 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: 80
  • Transparency & Controls: 71
  • Accountability: 68
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 72.2%; rating input score 72
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th 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: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 60%; rating input score 60; 12th 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: -65.9%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 8.63; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 1.05; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 22.8%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 200% per year; rating input score 100; 100th percentile among comparable filings
  • Revenue growth: 200% per year; rating input score 100; 100th percentile among comparable filings
  • Asset growth: 200% per year; rating input score 100; 100th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 72.2% of spending went to programs
  • Governance: 3 of 5 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $738K in reported program spending
  • Leadership: top reported pay $634K · 5 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 13 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 2/100.
  • 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: Liabilities to assets ratio scored 5/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.