HARBISON COMMUNITY ASSOCIATION INC (EIN 510190966) - 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

1975

Legal Domicile

Principal Officer

YOLANDA MATHEWS

Phone

8037812214

Tax Period

2025-01-01 to 2025-12-31

HARBISON COMMUNITY ASSOCIATION INC, founded in 1975, is a community nonprofit that reported $3.6M in total revenue in fiscal year 2025. Revenue grew 13% year-over-year, indicating healthy expansion. Expenses of $3.2M left a modest 10% surplus.

Mission

MAINTENANCE OF COMMON AREAS AND RECREATIONAL FACILITIES FOR THE COMMON ENJOYMENT OF MEMBERS OF THE HARBISON COMMUNITY ASSOCIATION IN COLUMBIA SOUTH CAROLINA

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $3,435,912

Investment Income $119,876

Other Revenue $874

TOTAL REVENUE $3,556,662

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,358,481

Fundraising Expenses $0

Program Expenses $2,511,362

Other Expenses $1,826,795

TOTAL EXPENSES $3,185,276

Year-over-Year Comparison

	2025	2024	Change
Revenue	$3,556,662	$3,136,808	+0.1%
Expenses	$3,185,276	$3,071,425	+0.0%
Net Income	$371,386	$65,383	+4.7%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RALPH H BELL	PRESIDENT	5.00	Officer Director	$0	$0	$0
TERRY HELSLEY	VICE PRESIDENT	5.00	Officer Director	$0	$0	$0
STANLEY SEABROOK	TREASURER	5.00	Officer Director	$0	$0	$0
KATHERINE CARTER	SECRETARY	5.00	Officer Director	$0	$0	$0
RICHARD SCOGGINS	MEMBER	5.00	Director	$0	$0	$0
DARRELL CLARK	MEMBER	5.00	Director	$0	$0	$0
PATRICIA SMITH-JENKINS	MEMBER	5.00	Director	$0	$0	$0
MICHAEL ALLISON	MEMBER	5.00	Director	$0	$0	$0
MITCH WHITTING	MEMBER	5.00	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	$3,556,662	$3,185,276	$3,195,316	$371,386
2024	No data	No data	No data	No data
2023	$2,925,043	$3,075,577	$2,693,155	$-150,534
2022	$2,812,352	$2,864,665	$2,870,270	$-52,313
2021	$2,792,784	$2,556,862	$2,876,299	$235,922
2020	$2,645,340	$2,249,479	$2,626,492	$395,861
2019	$2,687,417	$2,787,892	$2,368,235	$-100,475
2018	$2,568,061	$2,512,388	$2,247,349	$55,673

HARBISON COMMUNITY ASSOCIATION INC