COLUMBIA SAILING SCHOOL (EIN 473706487) - 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

2015

Legal Domicile

Principal Officer

MARC LAGUARDIA

Phone

3129383625

Tax Period

2024-01-01 to 2024-12-31

COLUMBIA SAILING SCHOOL, founded in 2015, is a community nonprofit in the Recreation & Sports sector that reported $1.0M in total revenue in fiscal year 2024.

Mission

PROMOTE THE SAFE, RESPONSIBLE, AND ENJOYABLE OPERATION OF SAILBOATS AND OTHER WATERCRAFT FOR PEOPLE OF ALL AGES, GENDERS, AND ETHNIC BACKGROUNDS.

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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 $51,109

Program Service Revenue $934,331

Investment Income $10,407

Other Revenue $17,884

TOTAL REVENUE $1,013,731

Expense Breakdown

Grants Paid $0

Salaries & Benefits $563,140

Fundraising Expenses $0

Program Expenses $1,006,136

Other Expenses $508,265

TOTAL EXPENSES $1,071,405

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,013,731	$1,021,146	0.0%
Expenses	$1,071,405	$986,524	+0.1%
Net Income	$-57,674	$34,622	-2.7%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARC LAGUARDIA	COMMODORE	3.00	Officer Director	$0	$0	$0
HUNTER RATLIFF	VICE COMMODORE	1.00	Officer Director	$0	$0	$0
STEPHEN PRATT	SECRETARY	1.00	Officer Director	$0	$0	$0
JOHN LARSON	TREASURER	1.00	Officer Director	$0	$0	$0
BRIAN CROUCH	DIRECTOR	1.00	Director	$0	$0	$0
ERIK ZAMUDIO	DIRECTOR	1.00	Director	$0	$0	$0
GRETCHEN HORN	DIRECTOR	1.00	Director	$0	$0	$0
JOEY HARRIS	DIRECTOR	1.00	Director	$0	$0	$0
LAURIE MONTPLAISIR	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL KORBEL	DIRECTOR	1.00	Director	$0	$0	$0
ROBERT WILLIS	DIRECTOR	1.00	Director	$0	$0	$0
KURT THOMSEN	SAILING MASTER	70.00	Highest	$108,893	$0	$108,893

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	$1,013,731	$1,071,405	$446,324	$-57,674
2023	$1,021,146	$986,524	$535,922	$34,622
2022	$947,002	$912,747	$425,238	$34,255
2021	$865,948	$723,413	$383,483	$142,535
2020	$583,104	$620,372	$273,275	$-37,268
2019	$735,528	$739,006	$241,136	$-3,478
2018	$607,946	$597,987	$242,961	$9,959

COLUMBIA SAILING SCHOOL