THE COLUMBIA FOUNDATION

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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

1996

Legal Domicile

Principal Officer

SUE GUZMAN

Phone

3019515000

Tax Period

2023-10-01 to 2024-09-30

THE COLUMBIA FOUNDATION, founded in 1996, is a micro nonprofit in the Education sector that reported $95K in total revenue in fiscal year 2023. Expenses of $151K exceeded revenue, resulting in a 59% operating deficit.

Mission

THE COLUMBIA FOUNDATION PROMOTES THE POWER OF COMMUNITY BY INVESTING IN LOCAL CHARITIES, SUPPORTING CLUB EMPLOYEES WITH EDUCATIONAL ASSISTANCE AND FINANCIAL HARDSHIP GRANTS AND PRESERVING COLUMBIA'S HISTORICAL LEGACY FOR FUTURE GENERATIONS.

Program Service Accomplishments

Program 1

Expenses: $65,000

COMMUNITY IMPACT FUND (CIF) A COLUMBIA FOUNDATION PROGRAM DESIGNED TO AWARD GRANTS TO LOCAL COMMUNITY NON-PROFITS OFFERING NEEDS-BASED SERVICES IN FOCUS AREAS CHOSEN WITH THE INPUT FROM COLUMBIA...

COMMUNITY IMPACT FUND (CIF) A COLUMBIA FOUNDATION PROGRAM DESIGNED TO AWARD GRANTS TO LOCAL COMMUNITY NON-PROFITS OFFERING NEEDS-BASED SERVICES IN FOCUS AREAS CHOSEN WITH THE INPUT FROM COLUMBIA COUNTRY CLUB MEMBERS. THE FOUNDATION ALSO ORGANIZED VOLUNTEER DONATION CAMPAIGNS TO SUPPORT ITS CIF GRANTEES.

Program 2

Expenses: $33,654

EMPLOYEE ASSISTANCE FUND (EAF) A COLUMBIA FOUNDATION PROGRAM DESIGNED TO PROVIDE EDUCATIONAL ASSISTANCE AND SUPPORTING CLUB EMPLOYEES FACING SEVERE FINANCIAL HARDSHIP, INCLUDING OVERWHELMING MEDICAL EXPENSES, HOME OR APARTMENT INSTABILITY, EDUCATIONAL EXPENSES, FOOD INSECURITY, LOSS OF UTILITIES OR OTHER CATASTROPHIC SITUATIONS.

Program 3

Expenses: $10,000

FIRST TEE HONORARY SCHOLARSHIP PROGRAM: A NEEDS-BASED HONORARY SCHOLARSHIP PROGRAM PROVIDES ACCESS TO CLUB FACILITIES, PROVIDING AN OPPORTUNITY FOR PARTICIPANTS TO BENEFIT FROM MENTORSHIP BY CLUB...

FIRST TEE HONORARY SCHOLARSHIP PROGRAM: A NEEDS-BASED HONORARY SCHOLARSHIP PROGRAM PROVIDES ACCESS TO CLUB FACILITIES, PROVIDING AN OPPORTUNITY FOR PARTICIPANTS TO BENEFIT FROM MENTORSHIP BY CLUB MEMBERS AND TO DEVELOP THEIR NETWORKING AND SOCIALIZING SKILLS.

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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 $52,134

Program Service Revenue $0

Investment Income $43,111

Other Revenue $0

TOTAL REVENUE $95,245

Expense Breakdown

Grants Paid $108,654

Salaries & Benefits $0

Fundraising Expenses $6,409

Program Expenses $108,654

Other Expenses $42,410

TOTAL EXPENSES $151,064

Year-over-Year Comparison

	2023	2022	Change
Revenue	$95,245	$91,423	+0.0%
Expenses	$151,064	$134,376	+0.1%
Net Income	$-55,819	$-42,953	+0.3%

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

N/A

Volunteers

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
FRANK CANTREL JR	PRESIDENT	20.00	Officer Director	$0	$0	$0
SUE GUZMAN	VICE PRESIDENT	12.00	Officer Director	$0	$0	$0
YOGINI PATEL	TREASURER	4.00	Officer Director	$0	$0	$0
JENNIFER VERMILLION	SECRETARY	3.00	Officer Director	$0	$0	$0
MARK BELLES	DIRECTOR	3.00	Director	$0	$0	$0
KATIE DROSSUS	DIRECTOR	1.00	Director	$0	$0	$0
TAMMI HOUTON	DIRECTOR	2.00	Director	$0	$0	$0
CATHERINE GALLAGHER	DIRECTOR	2.00	Director	$0	$0	$0
BETSY POTHIER	DIRECTOR	5.00	Director	$0	$0	$0
CATHERINE ZIMMERMAN	DIRECTOR	3.00	Director	$0	$0	$0
JEROME J KRAISINGER	DIRECTOR	2.00	Director	$0	$0	$0
SCOTT HUGUELY	DIRECTOR	1.00	Director	$0	$0	$0
MOLLY HUGO MCNAMARA	DIRECTOR	1.00	Director	$0	$0	$0
CAROLINE CUNNINGHAM	EX-OFFICIO	1.00	Director	$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	$95,245	$151,064	$944,151	$-55,819
2023	$91,423	$134,376	$791,196	$-42,953
2022	$32,861	$130,176	$745,759	$-97,315
2021	$276,366	$169,113	$984,582	$107,253
2020	$281,415	$228,136	$728,601	$53,279
2019	$75,140	$77,090	$714,590	$-1,950
2018	$98,437	$145,944	$734,257	$-47,507