West Shore Community College Foundation

Nonprofit profile at a glance

EIN
237128810
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Scottville, MI, USA
Phone
2318456211
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community or Junior Colleges

Official website

Reported finances

Revenue
$246,667
Expenses
$453,483
Assets
$12,810,090
Liabilities
$100,379

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Scott Ward (WSCC President)
  • Crystal Young (Executive Director of Public Relations)
  • Dan Lamore (President)
  • William Roach (Vice President)

Highest reported compensation

  • Scott Ward (WSCC President): $220,836 total reported compensation
  • Crystal Young (Executive Director of Public Relations): $110,392 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 WSCC Foundation was established in 1971 to promote, establish, maintain, & operate educational activities for West Shore Community College, its students, & the many communities the College serves. Foundation Goals: Provide financial assistance for students, support educational and cultural program development, and encourage academic & professional development.

What it reported doing in 2024

The Foundation distributed $15,000 to the West Shore Community College Student Resources Center. These funds provide emergency aid, to students that apply, in the form of gas cards, gift cards, or actual emergency bill paying to assist in continued course attendance. This is to help ensure student success.

Operating model

Revenue model
Donor-supported. 75% of the money available for current operations came from contributions and gifts.
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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 65
  • Accountability: 79
  • Sustainability: 35
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 80.1%; rating input score 80
  • Fundraising efficiency: $20.93 raised per $1 spent on fundraising; rating input score 59; 59th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -83.8%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 28.25; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 8.6% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: -3.4% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: 7% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 80.1% of spending went to programs
  • Governance: 10 of 10 board members independent · 4 of 8 filing controls reported
  • Programs: 5 filed program accomplishments · $363K in reported program spending
  • Leadership: top reported pay $221K · 11 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 43 of 43 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 59/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.