Columbia Bartending Agency Incorporated

Nonprofit profile at a glance

EIN
810911852
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
New York, NY, USA
Phone
2128549607
Rating confidence
Limited
Sector
Adult, Continuing Education

Reported finances

Revenue
$218,310
Expenses
$205,452
Assets
$86,018
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • RICHARD WITTEN (PRESIDENT, CHAIR OF THE BOARD)
  • CHARLOTTE DAVIS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CHARLOTTE DAVIS (EXECUTIVE DIRECTOR): $7,120 total reported compensation
  • ERIN GOLDENBERG (SCHOOL MANAGER): $6,170 total reported compensation
  • DIEGO ANTONIO PLAZA HOMISTON (FINANCE DIRECTOR): $2,912 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Columbia bartending agency's mixology classes provide more than 500 students every year with hands-on training of applicable mixology knowledge and skills. Students enroll in 10-hours worth of class sessions geared to prepare them for work involving the safe and legal service of alcoholic beverages.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
Direct operator. The filing allocates 100% 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 verdict

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

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 90
  • Accountability: 72
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 95.9%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.9%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 0.42; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 9%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 1.9% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: 7% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 20.7% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 95.9% of spending went to programs
  • Governance: 13 of 13 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $197K in reported program spending
  • Leadership: top reported pay $7K · 13 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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.

Key Signals

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

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • Review — Sustainability: Operating margin scored 52/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.