Columbia Humane Society

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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

1986

Legal Domicile

Principal Officer

LISA BEGGIO

Phone

5033974353

Tax Period

2025-01-01 to 2025-12-31

Columbia Humane Society, founded in 1986, is a small nonprofit in the Animal-Related sector that reported $254K in total revenue in fiscal year 2025. Revenue surged 21% from the prior year, signaling strong growth momentum. Expenses of $285K exceeded revenue, resulting in a 12% operating deficit.

Mission

TO ASSIST THE COMMUNITY IN THE SUCCESSFUL REHOMING (AND TRAINING) OF ADOPTABLE ANIMALS.

Program Service Accomplishments

Program 1

Expenses: $258,212

COLUMBIA HUMANE SOCIETY (CHS) IS A NO-KILL ANIMAL SHELTER LOCATED IN ST. HELENS, COLUMBIA COUNTY, OREGON. CHS WAS ESTABLISHED IN 1985 TO HELP DISPLACED AND NEGLECTED ANIMALS FIND NEW HOMES IN...

COLUMBIA HUMANE SOCIETY (CHS) IS A NO-KILL ANIMAL SHELTER LOCATED IN ST. HELENS, COLUMBIA COUNTY, OREGON. CHS WAS ESTABLISHED IN 1985 TO HELP DISPLACED AND NEGLECTED ANIMALS FIND NEW HOMES IN COLUMBIA COUNTY. CHS PROMOTES AWARENESS FOR THE NEED TO SPAY & NEUTER TO HUMANELY CONTROL ANIMAL POPULATIONS. IN 2025, CHS BEGAN AN EDUCATION CAMPAIGN TO RAISE AWARENESS OF COMMUNITY CATS AND ASSISTED WITH GETTING THEM ALTERED.DURING 2025 CHS TOOK IN 300 CATS AND 30 DOGS. CHS VACCINATED, ALTERED, AND REHOMED ALL OF THESE ANIMALS.ADDITIONALLY, CHS PROVIDED TRAINING ASSISTANCE TO MORE THAN 50 COMMUNITY MEMBERS. WE ALSO HELPED SPAY AND NEUTER APPROXIMATELY 50 PETS FOR COMMUNITY MEMBERS.

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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 $197,856

Program Service Revenue $54,971

Investment Income $111

Other Revenue $1,280

TOTAL REVENUE $254,218

Expense Breakdown

Grants Paid $0

Salaries & Benefits $135,294

Fundraising Expenses $9,017

Program Expenses $258,212

Other Expenses $149,967

TOTAL EXPENSES $285,261

Year-over-Year Comparison

	2025	2024	Change
Revenue	$254,218	$209,289	+0.2%
Expenses	$285,261	$261,557	+0.1%
Net Income	$-31,043	$-52,268	-0.4%

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

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

$79,393

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LISA BEGGIO	Executive Dir.	40.00	Officer	$70,000	$9,393	$79,393
SANDRA WIGGS	President	1.00	Officer Director	$0	$0	$0
JONNA VERCELLINI CPA	Treasurer	1.00	Officer Director	$0	$0	$0
DAVID JOHANSON	Secretary	1.00	Officer Director	$0	$0	$0
RANDY SANDERS	Director	1.00	Director	$0	$0	$0
BROOKE LOVE	Director	1.00	Director	$0	$0	$0
GLORIA PRASKA	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	$254,218	$285,261	$212,580	$-31,043
2024	No data	No data	No data	No data
2023	$265,243	$232,704	$291,282	$32,539
2022	$179,433	$198,959	$270,427	$-19,526
2021	$136,509	$194,130	$282,163	$-57,621
2020	$192,268	$185,783	$337,136	$6,485
2019	$322,485	$167,038	$352,378	$155,447
2018	$157,958	$179,170	$204,840	$-21,212