COLUMBIA COUNTRY CLUB

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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

1904

Legal Domicile

Principal Officer

CHRIS SPARROW

Phone

8037548100

Tax Period

2023-01-01 to 2023-12-31

COLUMBIA COUNTRY CLUB, founded in 1904, is a community nonprofit that reported $3.7M in total revenue in fiscal year 2023. Revenue surged 25% from the prior year, signaling strong growth momentum. Expenses of $3.2M left a modest 12% surplus.

Mission

TO OWN, OPERATE WITHOUT PROFIT, MANAGE AND MAINTAIN THE COUNTRY CLUB AND TO DO ALL THINGS NECESSARY OR INCIDENT THERETO FOR THE ENJOYMENT AND PLEASURE OF ITS MEMBERS.

Program Service Accomplishments

Program 1

Expenses: $1,391,774 Revenue: $880,589

THE GOLF COURSE OPERATIONS ARE FOR THE PLEASURE OF CLUB MEMBERS AND GUESTS.

Program 2

Expenses: $561,266 Revenue: $488,806

THE DINING ROOM OPERATIONS ARE FOR THE PLEASURE OF CLUB MEMBERS AND GUESTS.

Program 3

Expenses: $126,883 Revenue: $229,990

THE SNACK BAR AND BAR OPERATIONS ARE FOR THE PLEASURE OF CLUB MEMBERS AND GUESTS.

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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 $2,005,866

Program Service Revenue $1,677,753

Investment Income $2,789

Other Revenue $0

TOTAL REVENUE $3,686,408

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,302,004

Fundraising Expenses $0

Program Expenses $2,771,406

Other Expenses $1,933,676

TOTAL EXPENSES $3,235,680

Year-over-Year Comparison

	2023	2022	Change
Revenue	$3,686,408	$2,954,345	+0.2%
Expenses	$3,235,680	$2,941,041	+0.1%
Net Income	$450,728	$13,304	+32.9%

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

111

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
TRAVIS CASHION	BOARD MEMBER	N/A	Officer	$0	$0	$0
KEITH CHICHESTER	VICE PRESIDE	N/A	Officer	$0	$0	$0
RUSSELL COLEMAN	TREASURER	N/A	Officer	$0	$0	$0
JOSH GOETHE	BOARD MEMBER	N/A	Officer	$0	$0	$0
CHUCK HOWELL	BOARD MEMBER	N/A	Officer	$0	$0	$0
CHELSEY JACKSON	SECRETARY	N/A	Officer	$0	$0	$0
BRIAN LEE	BOARD MEMBER	N/A	Officer	$0	$0	$0
CARRIE RAMPEY	PRESIDENT	N/A	Officer	$0	$0	$0
CHRIS SPARROW	GENERAL MANA	N/A	Officer	$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
2023	$3,686,408	$3,235,680	$1,851,686	$450,728
2022	$2,954,345	$2,941,041	$1,554,071	$13,304
2022	$2,954,345	$2,941,041	$1,554,071	$13,304
2021	$2,843,036	$2,633,134	$1,091,932	$209,902
2020	$2,464,364	$2,312,739	$1,032,816	$151,625
2019	$2,502,884	$2,529,349	$1,118,722	$-26,465
2018	$2,530,053	$2,532,372	$1,250,511	$-2,319