Civic Intelligence

Columbia Club Inc

EIN 35-0239810 • 501(c)7 • Indianapolis, IN

View Organization Page

Profile

To provide social and recreational benefits to its members.

121 Monument CircleIndianapolis, IN 46204

www.columbia-club.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

83rd percentile

0.70x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

49th percentile

0.64x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Net Margin

66th percentile

9.2%

Higher net margin than 66% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

51st percentile

$120,606

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Asset Growth

57th percentile

3.4%

Faster asset growth than 57% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

86th percentile

20%

Faster revenue growth than 86% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$6,192,912

Up $204,513 (+3.4%) from 2023

Liabilities

Down

$4,307,852

Down $412,321 (-8.7%) from 2023

Net Assets

Up

$1,885,060

Up $616,834 (+49%) from 2023

Operations
Liabilities / Revenue49th percentileNet Margin66th percentile

Revenue

Up

$6,719,018

Up $1,105,398 (+20%) from 2023

Expenses

Down

$6,102,184

Down $324,358 (-5.0%) from 2023

Net Income

Up

$616,834

Up $1,429,756 (+176%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth57th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $6,593,252Liabilities 2011: $6,305,824Net Assets 2011: $287,4282011Assets 2012: $6,435,250Liabilities 2012: $5,842,994Net Assets 2012: $592,2562012Assets 2013: $6,103,060Liabilities 2013: $5,287,767Net Assets 2013: $815,2932013Assets 2014: $6,108,126Liabilities 2014: $5,128,029Net Assets 2014: $980,0972014Assets 2015: $5,044,960Liabilities 2015: $3,808,742Net Assets 2015: $1,236,2182015Assets 2016: $4,932,218Liabilities 2016: $4,126,943Net Assets 2016: $805,2752016Assets 2017: $4,830,445Liabilities 2017: $4,220,184Net Assets 2017: $610,2612017Assets 2018: $5,037,395Liabilities 2018: $3,812,504Net Assets 2018: $1,224,8912018Assets 2019: $5,937,850Liabilities 2019: $4,108,226Net Assets 2019: $1,829,6242019Assets 2020: $5,673,137Liabilities 2020: $4,216,652Net Assets 2020: $1,456,4852020Assets 2021: $7,094,673Liabilities 2021: $4,488,637Net Assets 2021: $2,606,0362021Assets 2022: $6,660,519Liabilities 2022: $4,579,371Net Assets 2022: $2,081,1482022Assets 2023: $5,988,399Liabilities 2023: $4,720,173Net Assets 2023: $1,268,2262023Assets 2024: $6,192,912Liabilities 2024: $4,307,852Net Assets 2024: $1,885,0602024

Highlighted filing

2024

Assets$6,192,912
Liabilities$4,307,852
Net Assets$1,885,060
Open 2024 Filing

Operations Trend

Revenue Growth86th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $6,451,5392011Expenses 2012: $6,812,6762012Revenue 2013: $6,871,192Expenses 2013: $6,779,688Net Income 2013: $91,5042013Revenue 2014: $6,565,909Expenses 2014: $6,478,485Net Income 2014: $87,4242014Revenue 2015: $6,708,898Expenses 2015: $6,452,777Net Income 2015: $256,1212015Revenue 2016: $6,384,258Expenses 2016: $6,815,201Net Income 2016: -$430,9432016Revenue 2017: $6,326,505Expenses 2017: $6,521,519Net Income 2017: -$195,0142017Revenue 2018: $6,694,842Expenses 2018: $6,080,212Net Income 2018: $614,6302018Revenue 2019: $6,918,861Expenses 2019: $6,314,128Net Income 2019: $604,7332019Revenue 2020: $4,018,382Expenses 2020: $4,391,521Net Income 2020: -$373,1392020Revenue 2021: $6,180,493Expenses 2021: $5,026,175Net Income 2021: $1,154,3182021Revenue 2022: $5,248,229Expenses 2022: $5,773,117Net Income 2022: -$524,8882022Revenue 2023: $5,613,620Expenses 2023: $6,426,542Net Income 2023: -$812,9222023Revenue 2024: $6,719,018Expenses 2024: $6,102,184Net Income 2024: $616,8342024

Highlighted filing

2024

Revenue$6,719,018
Expenses$6,102,184
Net Income$616,834
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$6,192,912
Liabilities
$4,307,852
Net assets
$1,885,060
Revenue
$6,719,018
Expenses
$6,102,184
Net income
$616,834
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.19$4.31$1.89$6.72$6.10$0.62
2023Detailed filing. Detailed filing data is available for this year.$5.99$4.72$1.27$5.61$6.43$0.81
2022Detailed filing. Detailed filing data is available for this year.$6.66$4.58$2.08$5.25$5.77$0.52
2021Detailed filing. Detailed filing data is available for this year.$7.09$4.49$2.61$6.18$5.03$1.15
2020Detailed filing. Detailed filing data is available for this year.$5.67$4.22$1.46$4.02$4.39$0.37
2019Detailed filing. Detailed filing data is available for this year.$5.94$4.11$1.83$6.92$6.31$0.60
2018Detailed filing. Detailed filing data is available for this year.$5.04$3.81$1.22$6.69$6.08$0.61
2017Detailed filing. Detailed filing data is available for this year.$4.83$4.22$0.61$6.33$6.52$0.20
2016Detailed filing. Detailed filing data is available for this year.$4.93$4.13$0.81$6.38$6.82$0.43
2015Detailed filing. Detailed filing data is available for this year.$5.04$3.81$1.24$6.71$6.45$0.26
2014Detailed filing. Detailed filing data is available for this year.$6.11$5.13$0.98$6.57$6.48$0.09
2013Detailed filing. Detailed filing data is available for this year.$6.10$5.29$0.82$6.87$6.78$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.44$5.84$0.59$6.81
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.59$6.31$0.29$6.45
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.0
Gross Receipts
$7,499,317
Mission and Program Overview

Mission

To provide social and recreational benefits to its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,346,794$3,987,823▼ $358,971
Cash and Non-Interest-Bearing Accounts$486,281$999,219▲ $512,938
Accounts Receivable$732,914$620,475▼ $112,439
Pledges and Grants Receivable$117,903$126,170▲ $8,267
Inventories for Sale or Use$115,806$86,015▼ $29,791
Prepaid Expenses and Deferred Charges$37,740$60,711▲ $22,971
Intangible Assets$48,268$3,538▼ $44,730
Total Assets$5,988,399$6,192,912▲ $204,513
Other Assets Total$102,693$308,961▲ $206,268
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,912,011$2,796,017▼ $115,994
Accounts Payable and Accrued Expenses$988,739$781,316▼ $207,423
Deferred Revenue$415,780$414,514▼ $1,266
Other Liabilities$403,643$316,005▼ $87,638
Total Liabilities$4,720,173$4,307,852▼ $412,321
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,150,323$1,758,890▲ $608,567
Net Assets With Donor Restrictions$117,903$126,170▲ $8,267
Total Net Assets Fund Balance$1,268,226$1,885,060▲ $616,834
Total Liabilities and Net Assets / Fund Balance$5,988,399$6,192,912▲ $204,513

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,406,620$7,576,055$9,982,675
Equipment$753,934$2,324,470$3,078,404
Land$827,269-$827,269
Compensation and Service Providers
Top Officer Pay51st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Molly RichardsonAssistant GmFT$115,965$4,641$120,606

Board Members and Trustees

NameTitle
Anne HathawayPresident
Abdul Hakim-shabazzDirector
Bill BarrettDirector
Bradley MossDirector
Chuck PenningtonDirector
Diane Gerber ThompsonDirector
John McgoffDirector
Mark RowlandsDirector
Shannon EnloeDirector
Simon RobinsonDirector
Tom RectorDirector
Richard HesterSecretary
Greg FullerTreasurer
Greg GoodeVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$3,076,123
Program Service Revenue
$1,303,171
Investment Income
$23,766
Other Revenue
$2,315,958
All Other Contributions
$44,025
Change in Net Assets
$616,834

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,719,018
Revenue Not Reported on Form 990
$780,299
Total Revenue per Audited Statements
$7,499,317
Total Revenue per Form 990
$6,719,018
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,423,171
Salaries, Compensation, and Employee Benefits$2,679,013
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$2,218,613
Occupancy---$860,571
All Other Expenses---$598,526
Depreciation Depletion---$414,489
Fees for Services Other---$342,570
Payroll Taxes---$261,892
Other Employee Benefits---$165,557
Insurance---$150,804
Office Expenses---$135,364
Other Expenses---$112,891
Interest---$110,220
Fees for Services Accounting---$45,985
Pension Plan Contributions---$32,951
Advertising---$13,128
Fees for Services Legal---$10,032
Conferences and Meetings---$475
Total Functional Expenses$0$0$0$6,102,184

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,882,483
Expenses per Audited Statements$6,102,184
Total Expenses per Form 990$6,102,184
Expenses Not Reported on Form 990$780,299
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Naming Rights Revenue$126,583
Line of Credit$100,000
Other Current Liabilities$85,884
Lease Liability$3,538
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The organization is made up of members.”

Form 990, Page 6, Part VI, Line 7A

“All board members are nominated by the general membership, nomination committee submits to the board for approval.”

Form 990, Page 6, Part VI, Line 11B

“The board of directors, general manager, and the cfo review the form 990 prior to filing with the internal revenue service.”

Form 990, Page 6, Part VI, Line 12C

“The general manager and cfo review the conflict of interest policy annually and any identified discrepancies are brought to the board's attention immediately.”

Form 990, Page 6, Part VI, Line 15A

“The general manager's compensation package is reviewed and approved by the board of directors through comparable data from other organizations in the area.”

Form 990, Page 6, Part VI, Line 15B

“The cfo's compensation package is reviewed and approved by the board of directors through comparable data from other organizations in the area.”

Form 990, Page 6, Part VI, Line 19

“The governing documents, conflict of interest policy, and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Columbia Club Inc
EIN
35-0239810
Phone
3177617510
Address
121 MONUMENT CIRCLE, INDIANAPOLIS, IN 46204

Signing Officer

Name
Molly Richardson
Title
Assistant Gm
Phone
3177617510
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Molly Richardson
Formed
1889
Legal Domicile
In
Voting Board Members
12
Independent Board Members
12
Employees
119
Volunteers
14

Preparer

Firm
L M Henderson & Company Llp
Address
450 E 96TH ST STE 200, INDIANAPOLIS, IN 46240-3797
Preparer
James J Cline
Phone
3175661000
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Expenses reclasified to cogs on 990, part viii, line 10b 780,299 expenses reclassified to cogs on 990, part viii, line 10b -780,299”

Financial Statement Notes

Schedule D, Page 3, Part X

“The club has been determined by the internal revenue service (irs) to be tax exempt under section 501(c)(7) of the internal revenue code. As a result, revenue earned from members of the club is non-taxable. Any revenue earned from non-member sales and rental activities is taxable as unrelated business income. The club earns unrelated business income from various non-member sales and rental activities. Management evaluates all tax positions taken or expected to be taken on its annual information returns, including the position that the club continues to qualify to be treated as a section 501(c)(7) organization for both federal and state purposes. For the years ended december 31, 2024 and december 31, 2023, management does not believe it has taken any tax positions that would not be sustained under examination. Therefore, no interest or penalties have been accrued or charged to expense as of december 31, 2024 and december 31, 2023, or the periods then ended. The annual information returns for the club are subject to examination by taxing authorities for a period of three years from the date they are filed.”

Schedule D, Page 4, Part XI, Line 2D

“Expenses reclasified to cogs on 990, part viii, line 10b 780,299”

Schedule D, Page 4, Part XII, Line 2D

“Expenses reclassified to cogs on 990, part viii, line 10b 780,299”

Raw XML AppendixShowing 400 of 505 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LINE OF CREDIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OTHER CURRENT LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3LEASE LIABILITY
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CLUB HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE (IRS) TO BE TAX EXEMPT UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE. AS A RESULT, REVENUE EARNED FROM MEMBERS OF THE CLUB IS NON-TAXABLE. ANY REVENUE EARNED FROM NON-MEMBER SALES AND RENTAL ACTIVITIES IS TAXABLE AS UNRELATED BUSINESS INCOME. THE CLUB EARNS UNRELATED BUSINESS INCOME FROM VARIOUS NON-MEMBER SALES AND RENTAL ACTIVITIES. MANAGEMENT EVALUATES ALL TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON ITS ANNUAL INFORMATION RETURNS, INCLUDING THE POSITION THAT THE CLUB CONTINUES TO QUALIFY TO BE TREATED AS A SECTION 501(C)(7) ORGANIZATION FOR BOTH FEDERAL AND STATE PURPOSES. FOR THE YEARS ENDED DECEMBER 31, 2024 AND DECEMBER 31, 2023, MANAGEMENT DOES NOT BELIEVE IT HAS TAKEN ANY TAX POSITIONS THAT WOULD NOT BE SUSTAINED UNDER EXAMINATION. THEREFORE, NO INTEREST OR PENALTIES HAVE BEEN ACCRUED OR CHARGED TO EXPENSE AS OF DECEMBER 31, 2024 AND DECEMBER 31, 2023, OR THE PERIODS THEN ENDED. THE ANNUAL INFORMATION RETURNS FOR THE CLUB ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE DATE THEY ARE FILED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1EXPENSES RECLASIFIED TO COGS ON 990, PART VIII, LINE 10B 780,299
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2EXPENSES RECLASSIFIED TO COGS ON 990, PART VIII, LINE 10B 780,299
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS MADE UP OF MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS ARE NOMINATED BY THE GENERAL MEMBERSHIP, NOMINATION COMMITTEE SUBMITS TO THE BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS, GENERAL MANAGER, AND THE CFO REVIEW THE FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GENERAL MANAGER AND CFO REVIEW THE CONFLICT OF INTEREST POLICY ANNUALLY AND ANY IDENTIFIED DISCREPANCIES ARE BROUGHT TO THE BOARD'S ATTENTION IMMEDIATELY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GENERAL MANAGER'S COMPENSATION PACKAGE IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS THROUGH COMPARABLE DATA FROM OTHER ORGANIZATIONS IN THE AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CFO'S COMPENSATION PACKAGE IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS THROUGH COMPARABLE DATA FROM OTHER ORGANIZATIONS IN THE AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7EXPENSES RECLASIFIED TO COGS ON 990, PART VIII, LINE 10B 780,299 EXPENSES RECLASSIFIED TO COGS ON 990, PART VIII, LINE 10B -780,299
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0THE COLUMBIA CLUB FOUNDATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1COLUMBIA CLUB HISTORIC PRESERVATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0351551735
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1453557579
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3

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