Recreation & Sports (N32) IRS Verified DX Registered 990 on File

COLUMBIA PARKS AND RECREATION FOUNDATION

EIN: 57-1125304 · COLUMBIA, SC 29203-6411 · United States · FY 2025 Data

3 out of 5 52 / 100 Based on 2+ years of filings

Financial strength (30%) 66/100

Reliability (20%) 55/100

Effectiveness (25%) 85/100

Impact (25%) No data yet

Financial data: FY 2025 · Scored 9/13/2026

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CharityAI™ Score

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Mission Statement

The Columbia Parks and Recreation Foundation is a 501c3 corporation dedicated to enhancing the quality of life for Columbia residents and visitors by (1) promoting the City’s parks and recreation activities, (2) providing opportunities for partnerships with other community organizations to support the City’s parks and recreational activities, and (3) raising funds to support parks and programs offered by the City of Columbia.

Financial Overview — FY 2025

$199K

Total Revenue

$260K

Total Expenses

$125K

Net Assets

N/A

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 94.4%

Fundraising Efficiency N/A

Operating Reserve 5.78x

Liability-to-Asset N/A

Revenue Diversification 57.1%

Compared with Peers

FY 2025

Compared with 5,798 similar organizations (United States, Recreation & Sports, $100K–$1M in expenses), FY 2025.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Program expense ratio Program expenses / total expenses · higher is better	94.4%	95.2%	P10P90	Below median
Operating reserve Months of expenses covered by net assets · higher is better	5.8 mo	6.3 mo	P10P90	Below median
Revenue concentration Share of revenue from the largest source · lower is better	57.1%	89.4%	P10P90	Top quarter
Revenue growth Year over year revenue growth	-42.2%	6.1%	P10P90
Expense growth Year over year expense growth	-7.6%	7.6%	P10P90
Surplus margin Surplus as a share of revenue	-30.8%	2.8%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %	Staff
2025	$199K	$260K	$125K	94.4%	—
2024	$344K	$282K	$187K	94.3%	0
2023	$183K	$178K	$124K	81.1%	—
2022	$93K	$106K	$118K	77.6%	—
2021	$175K	$117K	N/A	—	1

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Organization Details

EIN: 57-1125304
State: SC
City: COLUMBIA
ZIP: 29203-6411
Classification: N32
Category: Recreation & Sports
Rating: 3★
Coverage: A
Last Updated: Aug 2026
Foundation Code: 15
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

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The coverage grade (A to D) says how much filing data the score rests on; NONE means there is not enough to rate.
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"Compared with peers" places the charity's key ratios against organizations of the same country, sector and size.

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