COLUMBIA LEARNING CENTER (EIN 931165080) - 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

1996

Legal Domicile

Principal Officer

MARION CHRISTENSEN

Phone

5033971139

Tax Period

2025-01-01 to 2025-12-31

COLUMBIA LEARNING CENTER, founded in 1996, is a small nonprofit in the Education sector that reported $300K in total revenue in fiscal year 2025. Revenue surged 83% from the prior year, signaling strong growth momentum. The organization ran a surplus of $217K, a strong 73% operating margin.

Mission

SCHOLARSHIPS, COMMUNITY LIBRARY

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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 $48,850

Program Service Revenue $0

Investment Income $250,778

Other Revenue $0

TOTAL REVENUE $299,628

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $81,296

Other Expenses $82,152

TOTAL EXPENSES $82,152

Year-over-Year Comparison

	2025	2024	Change
Revenue	$299,628	$163,537	+0.8%
Expenses	$82,152	$78,314	+0.0%
Net Income	$217,476	$85,223	+1.6%

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
SUZANNE BISHOP	DIRECTOR	2.00	Director	$0	$0	$0
MARION CHRISTENSEN	PRESIDENT	2.00	Officer Director	$0	$0	$0
MARK GUNDERSON	DIRECTOR	2.00	Director	$0	$0	$0
SCOTT HOWARD	VICE PRESIDE	2.00	Director	$0	$0	$0
CHRIS IVERSON	DIRECTOR	2.00	Director	$0	$0	$0
LUANNE KREUTZER	SECRETARY	2.00	Director	$0	$0	$0
DAVID WASYLENKO	TREASURER	2.00	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	$299,628	$82,152	$2,519,544	$217,476
2024	No data	No data	No data	No data
2023	$537,996	$121,326	$2,216,845	$416,670
2022	$34,263	$215,311	$1,800,175	$-181,048
2021	$368,821	$57,307	$1,981,223	$311,514
2020	$102,448	$69,468	$1,670,109	$32,980
2018	$9,817	$56,670	$1,358,908	$-46,853

COLUMBIA LEARNING CENTER