Greater Columbia Obedience Club Inc

Nonprofit profile at a glance

EIN
570807819
IRS 990-EZ coverage
2025–2025
Forms available
Form 990-EZ 2025
Location
Columbia, SC, USA
Phone
8033190725
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$116,544
Expenses
$101,713
Assets
$116,670
Liabilities
$2,921

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Tim Setterlund (President)
  • Nell Jenkins (Vice President)

People named in this filing

  • Rusty Miller (Treasurer)
  • Tim Setterlund (President)
  • Nell Jenkins (Vice President)

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

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

Overview

Mission

The Greater Columbia Obedience Club, Inc. (GCOC) promotes the sport of dog obedience. GCOC is an all-volunteer organization made of up local dog sport enthusiasts. The Club is sanctioned by the American Kennel Club (AKC) to hold obedience, rally, agility trials and coursing test in the area. We hold several trials and tests each year. Part of our mission includes public education about training and competition dog sports. We subscribe to the theory that a trained dog is a happy dog. The Club encourages and promotes positive reinforcement and reward-based training methods. All activities are conducted within the Columbia, SC community by our members and volunteers from the community. Activitiesare funded from organization membership fees, donations, and event admission for various shows, seminars and other activities.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 82
  • Sustainability: 58
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.5%; rating input score 83
  • Program expense ratio: 95.6%; rating input score 96

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 12.7%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 1.15; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 83.5% of revenue deployed · 95.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $97K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 1 filed schedules
  • Contacts: How to reach this organization
  • 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 — Sustainability: Liabilities to assets ratio scored 31/100.