LOWER COLUMBIA COLLEGE FOUNDATION (EIN 910975957) - 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

1976

Legal Domicile

Principal Officer

JIM HENDRICKSON

Phone

3604422130

Tax Period

2024-07-01 to 2025-06-30

LOWER COLUMBIA COLLEGE FOUNDATION, founded in 1976, is a community nonprofit in the Education sector that reported $4.3M in total revenue in fiscal year 2024. Revenue fell 65% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $1.9M, a strong 44% operating margin.

Mission

LOWER COLUMBIA COLLEGE FOUNDATION'S MISSION IS TO PROVIDE FINANCIAL SUPPORT WHERE PUBLIC FUNDS ARE NOT SUFFICIENT, AND TO GATHER PUBLIC SUPPORT FOR THE ENHANCEMENT OF EDUCATIONAL OPPORTUNITIES AT LOWER COLUMBIA COLLEGE.

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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 $2,836,464

Program Service Revenue $0

Investment Income $1,403,745

Other Revenue $28,655

TOTAL REVENUE $4,268,864

Expense Breakdown

Grants Paid $844,887

Salaries & Benefits $476,576

Fundraising Expenses $129,051

Program Expenses $1,866,942

Other Expenses $1,080,483

TOTAL EXPENSES $2,401,946

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,268,864	$12,059,592	-0.6%
Expenses	$2,401,946	$2,229,562	+0.1%
Net Income	$1,866,918	$9,830,030	-0.8%

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

$497,957

Total Directors

$497,957

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DR MATT SEIMEARS	LCC PRESIDENT	2.00	Officer Director	$0	$41,489	$301,649
KENDRA SPRAGUE	EXECUTIVE DIRECTOR	16.00	Officer Director	$0	$30,073	$196,308
RICK ARKELL	DIRECTOR	0.62	Director	$0	$0	$0
JOANNA ASPLUND	DIRECTOR	0.36	Director	$0	$0	$0
LIZ CATTIN	TRUSTEE LIASON	0.14	Director	$0	$0	$0
MIKE CLAXTON	DIRECTOR	0.32	Director	$0	$0	$0
STEPHEN FULLER	BOARD CHAIR	0.51	Officer Director	$0	$0	$0
EMILY GARDNER	DIRECTOR	0.00	Director	$0	$0	$0
JIM HENDRICKSON	SECRETARY FINANCE CHAIR	0.22	Officer Director	$0	$0	$0
MARGARET HICKEY	DIRECTOR	0.02	Director	$0	$0	$0
MARY HOWE	DIRECTOR	0.29	Director	$0	$0	$0
MICHELLE TREKAS	BOARD VICE CHAIR	0.59	Officer Director	$0	$0	$0
DIXIE KOLDITZ	DIRECTOR	0.38	Director	$0	$0	$0
JOHN MELINK	DIRECTOR	0.22	Director	$0	$0	$0
CHRIS SEARING	DIRECTOR	0.22	Director	$0	$0	$0
ROSEMARY SIIPOLA	DIRECTOR	0.51	Director	$0	$0	$0
ANDY HAMILTON	DIRECTOR	0.41	Director	$0	$0	$0
CHARISE BRENES	DIRECTOR	0.26	Director	$0	$0	$0
CAM WILSON	DIRECTOR	0.02	Director	$0	$0	$0
JIMMIE STANLEY	DIRECTOR	0.00	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	$4,268,864	$2,401,946	$38,124,322	$1,866,918
2024	$12,059,592	$2,229,562	$33,899,505	$9,830,030
2023	$3,282,808	$1,763,407	$25,422,146	$1,519,401
2022	$3,040,190	$1,445,855	$22,467,892	$1,594,335
2021	$2,493,383	$1,266,636	$24,789,266	$1,226,747
2020	$2,759,212	$1,386,181	$19,841,112	$1,373,031
2019	$3,660,687	$1,477,066	$18,350,275	$2,183,621

LOWER COLUMBIA COLLEGE FOUNDATION