COLUMBIA ARMS INC (EIN 222891851) - 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

1987

Legal Domicile

Principal Officer

JAMES A GABRIELE JR

Phone

2016598894

Tax Period

2024-01-01 to 2024-12-31

COLUMBIA ARMS INC, founded in 1987, is a small nonprofit in the Unknown sector that reported $109K in total revenue in fiscal year 2024. Revenue surged 389% from the prior year, signaling strong growth momentum. Expenses of $259K exceeded revenue, resulting in a 136% operating deficit.

Mission

TO LIQUIDATE THE ASSETS(LESS EXPENSES) TO OTHER 501 (3)C NON PROFIT ORGANIZATION

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $109,494

Other Revenue $0

TOTAL REVENUE $109,494

Expense Breakdown

Grants Paid $164,750

Salaries & Benefits $74,481

Fundraising Expenses $0

Program Expenses $258,899

Other Expenses $19,668

TOTAL EXPENSES $258,899

Year-over-Year Comparison

	2024	2023	Change
Revenue	$109,494	$22,400	+3.9%
Expenses	$258,899	$260,494	0.0%
Net Income	$-149,405	$-238,094	-0.4%

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

$66,600

Total Directors

$375

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PHIL CERRIA	DIRECTOR	1.00	Director	$0	$0	$0
RUSSELL MURRAY	DIRECTOR	1.00	Director	$0	$0	$0
ROSALIND GRANT	DIRECTOR	1.00	Director	$0	$0	$0
DAWN MURRAY	SECRETARY	1.00	Director	$375	$0	$375
RICHARD VAUGHN	DIRECTOR	1.00	Director	$0	$0	$0
JAMES A GABRIELE JR	CHAIRMAN	1.00	Officer	$66,600	$0	$66,600
JOHN BARBO	TREASURER	1.00	Officer	$0	$0	$0
JAMES GABRIELE	DIRECTOR	30.00	Key Emp	$0	$0	$0

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
2024	$109,494	$258,899	$1,980,555	$-149,405
2023	$22,400	$260,494	$2,104,621	$-238,094
2022	$143,365	$262,650	$2,195,269	$-119,285
2021	$88,910	$232,899	$2,734,363	$-143,989
2020	$81,207	$218,749	$2,711,587	$-137,542
2019	$160,818	$195,548	$2,667,924	$-34,730
2018	$72,902	$181,627	$2,501,859	$-108,725

COLUMBIA ARMS INC