The Columbia Partnership Inc

Nonprofit profile at a glance

EIN
203053569
IRS 990 coverage
2010–2018
Forms available
Form 990 2018
Location
Columbia, SC, USA
Phone
8036220923
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Support N.E.C.
Affiliation
Christianity

Reported finances

Revenue
$2,113
Expenses
$7,758
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • GEORGE W BULLARD (PRESIDENT)

People named in this filing

  • GEORGE W BULLARD (PRESIDENT)
  • SCOTT VAUGHAN (VICE-PRESIDE)
  • WILLIS GREGORY III (SECRETARY)

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 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Focus: primarily serving congregations, denominations, educational institutions, leadership development programs, and parachurch organizations, the organization also seeks to connect with individuals, businesses, and other organizations seeking a christ-centered spiritual focus. Services: the organization provides coaching, consulting, presenting of seminars/learning experiences, futute planning, publications, networking and brokering of knowledge and services.

What it reported doing in 2018

Assisted congregations, denominations, educational institutions, leadership development programs, and parachurch organizations in developing growth strategies and planning for future developmental changes.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 81
  • Accountability: 50
  • Sustainability: 12
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 58%; rating input score 58
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 11th 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: 75%; rating input score 75; 22nd 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: -267.2%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -58.6% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -20.6% per year; rating input score 0; 22nd percentile among comparable filings
  • Asset growth: -17.3% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 58% of spending went to programs
  • Governance: 3 of 4 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $4K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 12 of 12 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 8 filing years from 2010 to 2018
  • Contacts: How to reach this organization
  • 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 — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.