FACULTY STUDENT ASSOCIATION OF JEFFERSON COMMUNITY COLLEGE (EIN 160911332) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1969

Legal Domicile

Principal Officer

SIDNEY POND

Phone

3157862353

Tax Period

2023-07-01 to 2024-06-30

FACULTY STUDENT ASSOCIATION OF JEFFERSON COMMUNITY COLLEGE, founded in 1969, is a community nonprofit in the Education sector that reported $2.9M in total revenue in fiscal year 2023. Revenue grew 18% year-over-year, indicating healthy expansion. Expenses of $3.4M exceeded revenue, resulting in a 18% operating deficit.

Mission

THE PURPOSE OF THE ORGANIZATION IS TO PROMOTE, SUPPLEMENT, AND CULTIVATE EDUCATIONAL, SOCIAL, CULTURAL, AND RECREATIONAL RELATIONS AMONG THE STUDENTS, FACULTY, STAFF, ALUMNI, AND COMMUNITY OF JEFFERSON COMMUNITY COLLEGE. THE ORGANIZATION WILL ENGAGE EXCLUSIVELY IN ACTIVITIES ANCILLARY TO AND IN FURTHERANCE OF THE EDUCATIONAL ACTIVITIES OF JEFFERSON COMMUNITY COLLEGE AND TO AID THE STUDENTS, FACULTY, STAFF, ALUMNI, AND COMMUNITY OF SUCH COLLEGE BY ASSISTING THEM IN EVERY WAY POSSIBLE IN THEIR STUDY, WORK, LIVING AND EXTRACURRICULAR ACTIVITIES. THE ORGANIZATION IS THE SOLE OWNER OF JEFFERSON FSA AUXILIARY, LLC WHICH HAS BEEN FORMED TO OWN AND OPERATE DORMS ON CAMPUS FOR THE BENEFIT OF JCC STUDENTS. DORMS WERE PLACED IN SERVICE IN AUGUST 2014.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $161,176

Program Service Revenue $2,270,708

Investment Income $458,000

Other Revenue $0

TOTAL REVENUE $2,889,884

Expense Breakdown

Grants Paid $0

Salaries & Benefits $698,817

Fundraising Expenses $0

Program Expenses $2,767,206

Other Expenses $2,720,966

TOTAL EXPENSES $3,419,783

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,889,884	$2,449,049	+0.2%
Expenses	$3,419,783	$3,720,886	-0.1%
Net Income	$-529,899	$-1,271,837	-0.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$239,913

Total Directors

$903,288

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JERRY STACY	TRUSTEE	1.00	Director	$0	$0	$0
HEATHER MAKUCH	PRESIDENT	1.00	Officer Director	$0	$0	$0
KORINE INGERSON	SECRETARY	1.00	Officer Director	$0	$9,022	$58,049
APRIL PARRIS	TRUSTEE	1.00	Director	$0	$22,000	$71,883
DAMON DRAUGHT	TRUSTEE	1.00	Director	$0	$0	$0
CHELSEA MARRA	TRUSTEE	1.00	Director	$0	$29,565	$79,740
JERILYN FAIRMAN	TRUSTEE	1.00	Director	$0	$37,624	$142,475
NICHOLAS THORNTHWAITE	VICE PRESIDENT	1.00	Officer Director	$0	$10,091	$64,575
DAN DUPEE	TRUSTEE	1.00	Director	$0	$43,418	$231,873
DWIGHT AUSTIN	TRUSTEE	1.00	Director	$0	$9,128	$59,606
JOHN KETCHAM	STUDENT REPRESENTATIVE	1.00	Director	$0	$0	$0
THOMAS LIND	STUDENT REPRESENTATIVE	1.00	Director	$0	$0	$0
DAWN BARTLETT	TRUSTEE	1.00	Director	$0	$20,896	$89,371
ALYANA LYNCH	STUDENT REPRESENTATIVE	1.00	Director	$0	$0	$0
ADRIAN RATHBUN	STUDENT REPRESENTATIVE	1.00	Director	$0	$0	$0
SAMANTHA SHOCKLEY	STUDENT REPRESENTATIVE	1.00	Director	$0	$0	$0
JANE ROUNDS	TRUSTEE	1.00	Director	$0	$31,732	$105,716
SIDNEY POND	VP OF ADMINISTRATION AND FINANCE	1.00	Officer	$0	$37,128	$117,289

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$2,889,884	$3,419,783	$17,731,989	$-529,899
2023	$2,449,049	$3,720,886	$20,314,288	$-1,271,837
2022	$2,449,914	$2,595,748	$19,958,868	$-145,834
2021	$3,763,985	$3,393,435	$20,792,556	$370,550
2020	$2,789,279	$3,532,493	$20,195,988	$-743,214
2019	$3,454,319	$3,701,847	$21,119,758	$-247,528
2018	$3,731,372	$3,359,326	$21,709,672	$372,046

FACULTY STUDENT ASSOCIATION OF JEFFERSON COMMUNITY COLLEGE