Southern Association of Colleges and Schools Commission on Colleges Inc
Nonprofit profile at a glance
- EIN
- 320261810
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024, Form 990-N 2008
- Location
- Decatur, GA, USA
- Phone
- 4046794500
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Educational Services and Schools - Other
Reported finances
- Revenue
- $14,809,649
- Expenses
- $14,690,893
- Assets
- $24,181,029
- Liabilities
- $9,637,616
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
33 people listed
Executive titles in this filing
- DR BELLE S WHEELAN (PRESIDENT)
- MS PATRICIA L DONAT (SR. VICE PRESIDENT)
- MS NURIA CUEVAS (VICE PRESIDENT)
- MS CRYSTAL BAIRD (VICE PRESIDENT)
- MS DENISE Y YOUNG (VICE PRESIDENT)
- MR JOHN MELTON (VICE PRESIDENT)
Highest reported compensation
- DR BELLE S WHEELAN (PRESIDENT): $690,097 total reported compensation
- MS SANDRA J GORDON (CHIEF OF STAFF): $357,263 total reported compensation
- MS LISA ROBINSON (VP - FINANCE/ADMIN SERVICES): $299,074 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 southern association of colleges and schools commission on colleges is the regional body for the accreditation of degree-granting higher education institutions in the southern states. The commission's mission is the enhancement of educational quality throughout the region and it strives to improve the effectiveness of institutions by ensuring that institutions meet standards established by the higher education community that address the needs of society and students. It serves as the common denominator of shared values and practices among the diverse institutions in Alabama, Florida, Georgia, Kentucky, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas, Virginia, latin america and other international sites approved by the commission on colleges that award associate, baccalaureate, master's, or doctoral degrees. The commission also accepts applications from other international institutions of higher education.
What it reported doing in 2024
The commission provides access to industry information, consultation and cost saving programs. The commission provides annual meetings and summer institutes designed for enhancing participants understanding of the commission principles, preparing for quality assessments and learning effective strategies for improving assessments.the commission provides accreditation of degree-granting institutions in Alabama, Florida, Georgia, Kentucky, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas, Virginia, and latin america.
Operating model
- Revenue model
- Other-operating. 97% of the money available for current operations came from other operating 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 67
- Transparency & Controls: 71
- Accountability: 100
- Sustainability: 38
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 75.6%; rating input score 76
- Program expense ratio: 74.6%; rating input score 75
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd 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: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- 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; 66th 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: 0.8%; rating input score 37; 37th percentile among comparable filings
- Total-asset coverage ratio: 1.65; rating input score 55; 55th percentile among comparable filings
- Liabilities to assets ratio: 0.4; rating input score 37; 37th percentile among comparable filings
- Officer compensation ratio: 31.7%; rating input score 1; 1st percentile among comparable filings
Growth
- Program expense growth: 0.4% per year; rating input score 100; 12th percentile among comparable filings
- Revenue growth: 2.3% per year; rating input score 100; 20th percentile among comparable filings
- Asset growth: 4.2% per year; rating input score 100; 30th percentile among comparable filings
Details
- Where the money goes: 75.6% of revenue deployed · 74.6% of spending went to programs
- Governance: 77 of 77 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $11M in reported program spending
- Leadership: top reported pay $690K · 33 people listed · 2 of 6 pay-setting controls reported
- Consistency: 31 of 31 current checks pass
- Schedules: 5 filed schedules · includes executive pay
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 20 filed money-flow records
- Related organizations: 3 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.
- Moderate — Sustainability: Operating margin scored 37/100.
- Review — Sustainability: Total-asset coverage ratio scored 55/100.
- High — Sustainability: Officer compensation ratio scored 1/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 37/100.