Columbia (The) Club Fourndation Inc

Nonprofit profile at a glance

EIN
351551735
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Indianapolis, IN, USA
Phone
3178451923
Rating
40
Verdict
MIXED
Rating confidence
Moderate
Sector
Historical Societies & Historic Preservation

Official website

Reported finances

Revenue
$104,909
Expenses
$24,087
Assets
$2,497,061
Liabilities
$-4,610

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

Leadership & pay

15 people listed

Executive titles in this filing

  • Darrell White (President)
  • Matt Snyder (Vice President)

People named in this filing

  • Darrell White (President)
  • Brit Killinger (Treasurer)
  • Cynthia Barker (Trustee)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See Schedule O

What it reported doing in 2024

Curator of art and atrifacts of the Columbia Club and its members. Curator of literary works of the Columbia Club and its members.

Operating model

Revenue model
Donor-supported. 84% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 13
  • Transparency & Controls: 83
  • Accountability: 6
  • Sustainability: 83
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 11.8%; rating input score 12
  • Program expense ratio: 17.6%; rating input score 18
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 77%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 103.67; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 0.6% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: 4.1% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 11.8% of revenue deployed · 17.6% of spending went to programs
  • Governance: 0 of 15 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $4K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 13 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • 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.

Key Signals

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

  • High — Financial Efficiency: Mission deployment rate scored 12/100.
  • High — Financial Efficiency: Program expense ratio scored 18/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.