Columbia Foundation (EIN 541031403) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1976

Legal Domicile

Principal Officer

Richard Stephenson

Phone

7035368044

Tax Period

2024-01-01 to 2024-12-31

COLUMBIA FOUNDATION, founded in 1976, is a micro nonprofit in the Religion sector that reported $11K in total revenue in fiscal year 2018. Revenue fell 49% from the prior year — a significant decline worth monitoring. Expenses of $46K exceeded revenue, resulting in a 315% operating deficit.

Mission

To provide assistance to those in social need.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $25,509

Program Service Revenue $0

Investment Income $17,405

Other Revenue $0

TOTAL REVENUE $42,914

Expense Breakdown

Grants Paid $63,878

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $63,878

Other Expenses $6,654

TOTAL EXPENSES $70,532

Year-over-Year Comparison

	2024	2023	Change
Revenue	$42,914	$15,974	+1.7%
Expenses	$70,532	$63,068	+0.1%
Net Income	$-27,618	$-47,094	-0.4%

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

N/A

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
Richard Stephenson	President	2.00	Officer Director	$0	$0	$0
Greg James	Vice President	1.00	Officer Director	$0	$0	$0
Lawrence Peacock	Treasurer	3.00	Officer Director	$0	$0	$0
Jean Eubanks	Secretary	1.00	Officer Director	$0	$0	$0
Sammie Barr	Director	1.00	Director	$0	$0	$0
Ashley Davis	Director	1.00	Director	$0	$0	$0
Clarence Dukes	Director	1.00	Director	$0	$0	$0
Scott Flanders	Director	1.00	Director	$0	$0	$0
John Guidi	Director	1.00	Director	$0	$0	$0
John Kubichek	Director	1.00	Director	$0	$0	$0
Anne Tomas	Director	1.00	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
2024	$42,914	$70,532	$1,721,968	$-27,618
2023	$15,974	$63,068	$1,696,668	$-47,094
2022	$107,905	$78,744	$1,584,203	$29,161
2021	$63,302	$38,218	$1,756,237	$25,084
2020	$14,150	$58,680	$1,570,281	$-44,530
2019	$8,572	$47,005	$1,569,906	$-38,433
2018	$11,146	$46,201	$1,444,592	$-35,055

Columbia Foundation