Southeast Community College

Nonprofit profile at a glance

EIN
470549567
IRS 990 coverage
2010–2011
Forms available
Form 990 2011
Location
Lincoln, NE, USA
Phone
4027618389
Rating confidence
Limited

Reported finances

Revenue
$40,516
Expenses
$32,692
Assets
$119,005
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

12 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of southeast community college faculty association is: 1. To unify and strengthen the teaching profession at southeast community college. 2. To promote the adoption of ethical practices, personnel policies, and standards of preparation and participation for faculty members. 3. To promote equity and diversity both within the association and within the college. 4. To negotiate with the board of governors of southeast community college or their designee for salaries, retirement, tenure, professional and sick leave, and other terms and conditions of employment for full-time faculty members. 5. To enable faculty members to speak with a common voice on matters pertaining to their profession and to present their individual and common interest before such other bodies as may influence the teaching profession. 6. To facilitate communication and dissemination of information to college faculty. 7. To promote cooperation and goodwill among faculties of all campuses. 8. To hold property

What it reported doing in 2011

Other association expenses, included gifts, memorials, and goodwill donations to members and former members

Operating model

Revenue model
Earned-program. 95% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 100
  • Accountability: 64
  • Sustainability: 65
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 65th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 19.3%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 3.64; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -0.7% per year; rating input score 0; 58th percentile among comparable filings
  • Asset growth: 6.8% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 12 of 12 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $3K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 12 of 12 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 2 filing years from 2010 to 2011
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.