SOUTH COLUMBIA FAMILY SCHOOL

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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

2004

Legal Domicile

Principal Officer

RONDALL BROWN

Tax Period

2023-07-01 to 2024-06-30

SOUTH COLUMBIA FAMILY SCHOOL, founded in 2004, is a small nonprofit in the Education sector that reported $605K in total revenue in fiscal year 2023. Revenue surged 25% from the prior year, signaling strong growth momentum.

Mission

OPERATION OF A PUBLIC CHARTER SCHOOL THAT SUPPORTS HOME-BASE THEIR CHILDRENS EDUCATION INSTRUCTION.

Program Service Accomplishments

Program 1

Expenses: $377,447

SOUTH COLUMBIA FAMILY SCHOOL (SCFS) IS PRESENTLY AT CAPACITY. SCFS ANNUALLY ACCEPTS STUDENTAPPLICATIONS WITH A WAITING LIST FOR SEVERAL GRADES FOR THE FALL TERM. SCFS CONTINUES TO HAVE...

SOUTH COLUMBIA FAMILY SCHOOL (SCFS) IS PRESENTLY AT CAPACITY. SCFS ANNUALLY ACCEPTS STUDENTAPPLICATIONS WITH A WAITING LIST FOR SEVERAL GRADES FOR THE FALL TERM. SCFS CONTINUES TO HAVE FEWDISCIPLINARY PROBLEMS WITH BOTH SUSPENSION AND EXPULSION BEING NON-EXISTENT. AS A PUBLIC SCHOOL,SCFS IS REQUIRED TO ALLOW STUDENTS TO ENTER THE SCHOOL ON AN IEP, EVEN IF IT IS IN THE AREA OFDISCIPLINE. SCFS PROVIDES ENRICHMENT FOR ALL STUDENTS AND THEIR FAMILIES. THE GOVERNING BOARDMEETS EVERY SECOND THURSDAY OF THE MONTH, AND OPEN TO THE COMMUNITY. ALL OF THE TEACHERS AND THEADMINISTRATOR AT THE SCHOOL ARE LICENSED UNDER THE OREGON TEACHER STANDARDS AND PRACTICESCOMMISSION. ALL TEACHERS CONTINUE TO MEET THE GUIDELINES FOR HIGHLY QUALIFIED UNDER FEDERALREQUIREMENTS, AND OUR SCHOOL OPERATES ACCORDING TO A CHARTER AGREEMENT WITH THE SCAPPOOSE SCHOOLDISTRICT.

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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 $605,231

Program Service Revenue $0

Investment Income $78

Other Revenue $0

TOTAL REVENUE $605,309

Expense Breakdown

Grants Paid $0

Salaries & Benefits $497,857

Fundraising Expenses $0

Program Expenses $377,447

Other Expenses $98,980

TOTAL EXPENSES $596,837

Year-over-Year Comparison

	2023	2022	Change
Revenue	$605,309	$485,386	+0.2%
Expenses	$596,837	$539,693	+0.1%
Net Income	$8,472	$-54,307	-1.2%

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

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

$84,291

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RONDALL BROWN	PRINCIPAL	22.00	Officer	$84,291	$0	$84,291
JILLIAN BAILEY	MEMBER	0.25	Director	$0	$0	$0
KRISI KENNEDY	NON-VOTING MEMBER	0.25	Director	$0	$0	$0
MELISSA RYDJESKI	MEMBER	0.25	Director	$0	$0	$0
JODIE WITHERS	PRESIDENT	0.25	Officer Director	$0	$0	$0
ERICA TOMARAS	TREASURER	0.25	Officer 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	$605,309	$596,837	$779,490	$8,472
2023	$485,386	$539,693	$819,026	$-54,307
2022	$577,266	$527,355	$910,436	$49,911
2021	$605,109	$560,823	$884,080	$44,286
2020	$464,217	$489,873	$735,366	$-25,656
2019	$431,391	$474,580	$741,689	$-43,189