COLUMBIA COLLEGE

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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

1851

Legal Domicile

Phone

5738758700

Tax Period

2024-07-01 to 2025-06-30

COLUMBIA COLLEGE, founded in 1851, is a mid-sized nonprofit in the Education sector that reported $69.1M in total revenue in fiscal year 2024. Revenue decreased 7% compared to the prior year. Expenses of $84.4M exceeded revenue, resulting in a 22% operating deficit.

Mission

COLUMBIA COLLEGE IMPROVES LIVES BY PROVIDING QUALITY EDUCATION TO BOTH TRADITIONAL AND NONTRADITIONAL STUDENTS, HELPING THEM ACHIEVE THEIR TRUE POTENTIAL.

Program Service Accomplishments

Program 1

Expenses: $78,453,422 Revenue: $58,186,313

THE COLLEGE PROVIDED UNDERGRADUATE AND GRADUATE COURSE WORK TO 8,139 STUDENTS DURING THE YEAR THROUGH ONLINE AND IN-SEAT CLASSES OFFERED AT THE MAIN CAMPUS LOCATED IN COLUMBIA, MISSOURI AND THROUGH...

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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 $3,446,528

Program Service Revenue $58,186,313

Investment Income $7,464,175

Other Revenue $13,428

TOTAL REVENUE $69,110,444

Expense Breakdown

Grants Paid $12,301,097

Salaries & Benefits $44,698,932

Fundraising Expenses $1,012,470

Program Expenses $78,453,422

Other Expenses $27,417,406

TOTAL EXPENSES $84,417,435

Year-over-Year Comparison

	2024	2023	Change
Revenue	$69,110,444	$74,105,097	-0.1%
Expenses	$84,417,435	$90,276,495	-0.1%
Net Income	$-15,306,991	$-16,171,398	-0.1%

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

1538

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

$995,108

Total Directors

$204,983

Key Employees

$758,106

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ANITA TIMMONS	BOARD VICE CHAIR	8.0	Officer Director	$0	$0	$0
GENIE ROGERS	SECRETARY	8.0	Officer Director	$0	$0	$0
HELEN COE SIMONS	BOARD CHAIR	8.0	Officer Director	$0	$0	$0
JOSHUA MUDER	TREASURER	8.0	Officer Director	$0	$0	$0
ALAN JAMES	TRUSTEE/PROFESSOR	45.0	Director	$68,737	$20,664	$89,401
BILL LEEPER	TRUSTEE	2.0	Director	$0	$0	$0
BILL SEIBERT	TRUSTEE	2.0	Director	$0	$0	$0
DR MICHAEL KATEMAN	TRUSTEE	2.0	Director	$0	$0	$0
GREG JOHNSTON	TRUSTEE	2.0	Director	$0	$0	$0
GRETCHEN HENDRICKSON	TRUSTEE/PROFESSOR	45.0	Director	$88,132	$27,450	$115,582
JOLENE SCHULZ	TRUSTEE	2.0	Director	$0	$0	$0
JUNE HACKWORTH	TRUSTEE	2.0	Director	$0	$0	$0
LYNNE STUVER BAKER	TRUSTEE	2.0	Director	$0	$0	$0
MARY BECK	TRUSTEE	2.0	Director	$0	$0	$0
MATT WILLIAMS	TRUSTEE	2.0	Director	$0	$0	$0
MIKE RANDERSON	TRUSTEE	2.0	Director	$0	$0	$0
RICHARD HARDING	TRUSTEE	2.0	Director	$0	$0	$0
ROBERT WALKER	TRUSTEE	2.0	Director	$0	$0	$0
WILLIAM JOHNSTON	TRUSTEE	2.0	Director	$0	$0	$0
ALLEN SCHELP	INTERIM CHIEF FINANCIAL OFFICER FROM 01/21/25, CHIEF FINANCIAL OFFICER FROM 06/02/25	45.0	Officer	$112,742	$26,988	$139,730
BRUCE BOYER	CHIEF FINANCIAL OFFICER THROUGH 01/21/2025	45.0	Officer	$167,522	$44,013	$211,535
DAVID RUSSELL	PRESIDENT	45.0	Officer	$385,944	$945	$386,889
SANDRA HAMAR	PROVOST AND SENIOR VICE PRESIDENT ACADEMIC AFFAIRS	45.0	Officer	$222,801	$34,153	$256,954
CLIFF JARVIS	VICE PRESIDENT PLANT AND FACILITIES THROUGH 01/22/25	45.0	Key Emp	$160,784	$35,480	$196,264
JAMES ARNOLD	VICE PRESIDENT OF EMM & ATHLETICS	45.0	Key Emp	$153,241	$29,051	$182,292
REGAN UBINAS	GENERAL COUNSEL	45.0	Key Emp	$162,206	$13,232	$175,438
SUZANNE ROTHWELL	VICE PRESIDENT ADVANCEMENT	45.0	Key Emp	$157,701	$46,411	$204,112
GARY STANOWSKI	CHIEF INFORMATION OFFICER THROUGH 08/02/24	45.0	Highest	$145,626	$27,412	$173,038
JONATHON MOBERLY	DEAN FOR THE SCHOOL OF BUSINESS	45.0	Highest	$182,950	$5,911	$188,861
KRISTINA CLEVENGER	DEAN OF THE SCHOOL OF PUBLIC SERVICE	45.0	Highest	$165,600	$32,190	$197,790
PATTY FISCHER	VP OF OPERATIONS & CHIEF HUMAN RESOURCES OFFICER	45.0	Highest	$134,184	$32,190	$166,374
ROBERT BOONE	CHIEF OF STAFF	45.0	Highest	$136,246	$3,450	$139,696

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	$69,110,444	$84,417,435	$233,857,759	$-15,306,991
2024	No data	No data	No data	No data
2023	$71,973,293	$91,254,247	$256,130,800	$-19,280,954
2022	$84,570,180	$98,527,751	$267,475,036	$-13,957,571
2021	$94,677,495	$86,883,476	$294,222,533	$7,794,019
2020	$90,701,665	$101,576,266	$253,355,155	$-10,874,601
2019	$101,964,306	$110,293,759	$270,221,158	$-8,329,453
2018	$109,445,396	$105,040,042	$268,108,054	$4,405,354