The Column Club Inc

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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

1951

Legal Domicile

Principal Officer

William Hamilton

Phone

7575703006

Tax Period

2021-01-01 to 2021-12-31

The Column Club Inc, founded in 1951, is a micro nonprofit in the Community Improvement sector that reported $100K in total revenue in fiscal year 2021. Revenue surged 130% from the prior year, signaling strong growth momentum. The organization ran a surplus of $27K, a strong 27% operating margin.

Mission

The mission of The Column Club is to maintain the fraternity house for Psi chapter of Phi Sigma Kappa, University of Va

Program Service Accomplishments

Program 1

Expenses: $70,501 Revenue: $31,050

Maintain rental building for student fraternity. expenses include real estate taxes, insurance, utilities, trash removal, repairs and maintenance

Program 2

Revenue: $68,634

Collect donations from fraternity alumni in order to support the upkeep and use-ability of the fraternity house

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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 (2021)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $0

Other Revenue $99,684

TOTAL REVENUE $99,684

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $70,501

Other Expenses $70,501

TOTAL EXPENSES $72,898

Year-over-Year Comparison

	2021	2020	Change
Revenue	$99,684	$43,325	+1.3%
Expenses	$72,898	$40,785	+0.8%
Net Income	$26,786	$2,540	+9.5%

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
William Hamilton	President	3	Officer	$0	$0	$0
Robert Light	Treasurer	1	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
2021	$99,684	$72,898	$39,482	$26,786