State University of New York Athletic Conference

Nonprofit profile at a glance

EIN
272576092
IRS 990 coverage
2010–2013
Forms available
Form 990 2013
Location
Cortland, NY, USA
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Amateur Sports Competitions

Reported finances

Revenue
$342,469
Expenses
$339,286
Assets
$435,498
Liabilities
$70,754

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

12 people listed

Highest reported compensation

  • Thomas DiCamillo (Commissioner): $33,846 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The SUNYAC ConferenceIs committed to the National Collegiate Athletic Association Division III philosophy.Is committed to developing exemplary student-athletes who strive for success in the classroom and in the competitive arena, as well as in all aspect of life.Is committed to maintaining competitive excellence in all sports programs at the conference, regional, and national level.Is committed to providing student-athletes with the opportunity to learn and develop values which foster self-discipline, teamwork, sportsmanship, leadership skills, and fair play in an equitable and diverse environment.

What it reported doing in 2013

State university of New York athletic conference is the athletic conference for 11 member four-year state university of New York colleges. The conference supports twenty athletic championships.

Operating model

Revenue model
Earned-program. 82% 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. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 93
  • Accountability: 95
  • Sustainability: 44
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.5%; rating input score 81
  • Program expense ratio: 82.2%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd 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; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: 0.9%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 1.28; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 10%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -1.3% per year; rating input score 0; 34th percentile among comparable filings
  • Asset growth: 20.2% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 81.5% of revenue deployed · 82.2% of spending went to programs
  • Governance: 11 of 11 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $279K in reported program spending
  • Leadership: top reported pay $34K · 12 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2010 to 2013
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.