Columbia Academy Foundation

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

12 people listed

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Support Columbia Academy, Inc. via a gift shop/campus store on the Columbia Academy campus.

Operate a small gift shop on the Columbia Academy campus.

Revenue model: No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model: Direct operator. The filing allocates 93% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail

Operating margin: 45.2%; rating input score 85; 85th percentile among comparable filings
Total-asset coverage ratio: 6.53; rating input score 57; 57th percentile among comparable filings
Liabilities to assets ratio: 0.02; rating input score 20; 20th percentile among comparable filings
Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Program expense growth: Limited
Revenue growth: -5.1% per year; rating input score 0; 41st percentile among comparable filings
Asset growth: 25% per year; rating input score 100; 92nd percentile among comparable filings

Where the money goes: 100% of spending went to programs
Governance: 12 of 12 board members independent · 5 of 7 filing controls reported
Programs: 1 filed program accomplishment · $23K in reported program spending
Leadership: top reported pay $0 · 12 people listed
Consistency: 39 of 39 current checks pass
Schedules: 2 filed schedules
Contacts: How to reach this organization
Money network: 2 filed money-flow records
Related organizations: Filed and resolved organization relationships.
Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
People: Everyone the filings name, and which of them the filings identify by more than a name.

Signals prioritize questions for review. They are not findings of misconduct.

High — Growth: Revenue growth scored 0/100.
Review — Accountability: Governance controls: Independent financial-statement audit not reported.
Review — Sustainability: Total-asset coverage ratio scored 57/100.
High — Sustainability: Liabilities to assets ratio scored 20/100.
Review — Sustainability: Officer compensation ratio scored 58/100.