COLUMBIA RECREATION ASSOCIATION INC

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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

1939

Legal Domicile

Principal Officer

Lewis Sidwell

Phone

7408492466

Tax Period

2024-01-01 to 2024-12-31

COLUMBIA RECREATION ASSOCIATION INC, founded in 1939, is a small nonprofit that reported $348K in total revenue in fiscal year 2024.

Mission

To provide recreation activities (swimming, fishing, boating, camping, and entertainment) for 1,582 members in Southeast Ohio.

Program Service Accomplishments

Program 1

Expenses: $315,606 Revenue: $149,575

To provide recreation activities (swimming, fishing, boating, camping, and entertainment) for 1,582 members in Southeast Ohio.

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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 $198,925

Program Service Revenue $149,575

Investment Income $0

Other Revenue $0

TOTAL REVENUE $348,500

Expense Breakdown

Grants Paid $0

Salaries & Benefits $160,630

Fundraising Expenses $0

Program Expenses $315,606

Other Expenses $182,466

TOTAL EXPENSES $343,096

Year-over-Year Comparison

	2024	2023	Change
Revenue	$348,500	$331,498	+0.1%
Expenses	$343,096	$370,252	-0.1%
Net Income	$5,404	$-38,754	-1.1%

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

$5,440

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Rusty Stires	President	1.00	Officer Director	$0	$0	$0
Stephen Pletcher	Vice-President	1.00	Officer Director	$0	$0	$0
Darlene Baker	Secretary	1.00	Officer	$0	$0	$0
Kevin Samson	Caretaker	30.00	Highest	$22,050	$0	$22,050
Lewis Sidwell	Treasurer	5.00	Officer	$5,440	$0	$5,440
Don Yarger	Trustee	0.00	Director	$0	$0	$0
Lisa Lyon	Trustee	0.00	Director	$0	$0	$0
Stephanie Pletcher	Trustee	0.00	Director	$0	$0	$0
Laurel Johnson	Trustee	0.00	Director	$0	$0	$0
Caydon Sowers	Trustee	0.00	Director	$0	$0	$0
Chad Milner	Trustee	0.00	Director	$0	$0	$0
Keely Lofton	Treasurer	0.00	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
2025	No data	No data	No data	No data
2024	$348,500	$343,096	$129,169	$5,404
2023	$331,498	$370,252	$123,765	$-38,754
2022	$352,791	$317,760	$162,519	$35,031
2021	$339,119	$249,876	$127,488	$89,243