CENTRAL OHIO BUSINESS ACCELERATOR

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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

2016

Legal Domicile

Principal Officer

ARI SCHOTTENSTEIN

Phone

6145859239

Tax Period

2025-01-01 to 2025-12-31

Mission

THE ORGANIZATION WILL ASSIST ENTREPRENEURS AND SMALL BUSINESS OWNERS BY PROVIDING (A) MENTORING AND COACHING, (B) CLASSES/CURRICULUMS, (C) PROGRAM RELATED BUSINESS FUNCTION SUPPORT AND (D) AN ENTREPRENEURIAL COMMUNITY, WHERE ENTREPRENEURS CAN ENGAGE IN THE FREE EXCHANGE OF IDEAS, TECHNOLOGY, AND BUSINESS PRACTICES.

Program Service Accomplishments

Program 1

Expenses: $1,539

FUNDS PAID TO LOCAL BUSINESS ORGANIZATIONS TO ASSITS IN STIMULATION OF JOBS AND EXPANSION IN THE CENTRAL OHIO REGION

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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 $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $0

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $1,539

Other Expenses $1,539

TOTAL EXPENSES $1,539

Year-over-Year Comparison

	2025	2024	Change
Revenue	N/A	$2,500	-1.0%
Expenses	$1,539	$1,545	0.0%
Net Income	N/A	$955	N/A

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
ARI SCHOTTENSTEIN	PRESIDENT	1.00	Officer Director	$0	$0	$0
JULIE MASSER	SECRETARY	1.00	Officer Director	$0	$0	$0
AMY NELSON	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
2025	No data	$1,539	$88,043	No data
2024	$2,500	$1,545	$89,582	$955
2023	No data	$1,460	$88,627	No data
2022	No data	$395	$90,087	No data
2020	No data	$1,650	$92,167	No data
2019	No data	$2,928	$93,817	No data
2018	$2,421	$27,711	$96,745	$-25,290