Columbia Parks & Recreation Founda… - Form 990 Financial Data

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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

Legal Domicile

Principal Officer

R Lee Snelgrove

Phone

8037402373

Tax Period

2024-01-01 to 2024-12-31

Columbia Parks & Recreation Foundation is a small nonprofit in the Recreation & Sports sector that reported $344K in total revenue in fiscal year 2024. Revenue surged 88% from the prior year, signaling strong growth momentum. The organization ran a surplus of $63K, a strong 18% operating margin.

Mission

To promote and support parks and recreation activities in the Greater Columbia area and to act as a fiscal agent for others who wish to sponsor and support such programs and projects.

Program Service Accomplishments

Program 1

Expenses: $265,630 Revenue: $170,243

To promote and support parks and recreation activities in the Greater Columbia Area

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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 $174,095

Program Service Revenue $170,243

Investment Income $0

Other Revenue $107

TOTAL REVENUE $344,445

Expense Breakdown

Grants Paid $2,750

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $265,630

Other Expenses $278,867

TOTAL EXPENSES $281,617

Year-over-Year Comparison

	2024	2023	Change
Revenue	$344,445	$183,340	+0.9%
Expenses	$281,617	$176,021	+0.6%
Net Income	$62,828	$7,319	+7.6%

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

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
Sue Corky Erwin Harper	Director	1.00	Director	$0	$0	$0
Carl Blackstone	Director	1.00	Director	$0	$0	$0
Scott Burgess	Director	1.00	Director	$0	$0	$0
Samantha Scott	Director	1.00	Director	$0	$0	$0
Wesley Crosby	Director	1.00	Director	$0	$0	$0
Col Michael Dawson	Director	1.00	Director	$0	$0	$0
Bill Ellen	Director	1.00	Director	$0	$0	$0
Raychel Gramling	Director	1.00	Director	$0	$0	$0
Carey Rich	Director	1.00	Director	$0	$0	$0
Boyd Brown	Director	1.00	Director	$0	$0	$0
Will Schenk	Treasurer	1.00	Director	$0	$0	$0
Noah Moore	Director	1.00	Director	$0	$0	$0
Jeri Salmond	Secretary	2.00	Officer	$0	$0	$0
R Lee Snelgrove	Board Chair	2.00	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
2024	$344,445	$281,617	$186,502	$62,828

Columbia Parks & Recreation Foundation