Western College Alumnae Association Inc

Nonprofit profile at a glance

EIN
237401551
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Oxford, OH, USA
Phone
5135292694
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$97,152
Expenses
$282,004
Assets
$0
Liabilities
$0

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

Leadership & pay

21 people listed

Executive titles in this filing

  • ANN WALTON (PRESIDENT)

Highest reported compensation

  • DEBORAH BAKER (DIRECTOR): $77,339 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Educational and program support, including scholarships for miami university students. Historical preservation of the cultural programs and buildings of western college.

What it reported doing in 2024

The western college alumane association maintians goodwill between graduates, preserves the heritage of western college, and supports miami university, which assumed the assets and liabilities of western college in 1974. The association maintains a database of graduates and holds festivities for alumnae to refresh memories of college days. The association raises scholarship funds for miami university students. The association preserves and helps support the buildings, grounds and records of western college.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 67% for direct work, and 33% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 93
  • Accountability: 84
  • Sustainability: 7
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 91.4%; rating input score 91
  • Fundraising efficiency: $9.05 raised per $1 spent on fundraising; rating input score 51; 51st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -190.3%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 21.8% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: -6.3% per year; rating input score 0; 40th percentile among comparable filings
  • Asset growth: -44.1% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 91.4% of spending went to programs
  • Governance: 20 of 20 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $258K in reported program spending
  • Leadership: top reported pay $77K · 21 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Sustainability: Operating margin scored 13/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 51/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Growth: Asset growth scored 0/100.