Columbia Opportunity Resource
Columbia Opportunity Resource maintains stable finances with volunteer leadership and fluctuating annual surpluses/deficits.
EIN: 203414821 · Columbia, SC · NTEE: S20 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $117K |
| Total Expenses | $137K |
| Program Spending | 80% |
| CEO/Top Officer Pay | $31,804 |
| Net Assets | $84K |
| Transparency Score | 85/100 |
Is Columbia Opportunity Resource Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Columbia Opportunity Resource directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Columbia Opportunity Resource
Columbia Opportunity Resource (EIN: 203414821) is a nonprofit organization based in Columbia, SC, classified under NTEE code S20. The organization reported total revenue of $117K and total assets of $47K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Columbia Opportunity Resource's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Columbia Opportunity Resource is a small nonprofit that has been operating for 19 years, with 14 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 2.4%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $128K |
| Total Expenses | $137K |
| Surplus / Deficit | $-8,774 |
| Total Assets | $84K |
| Net Assets | $84K |
| Operating Margin | -6.9% |
| Months of Reserves | 7.3 months |
Financial Health Grade: B
In 2023, Columbia Opportunity Resource reported a deficit of $9K with expenses exceeding revenue, holds 7.3 months of operating reserves (strong position).
Financial Trends
Over 14 years of filings (2011–2023), Columbia Opportunity Resource's revenue has grown at a compound annual growth rate (CAGR) of 2.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -13.5% | +33.1% | -23.7% |
| 2022 | +364.6% | +180.0% | +142.7% |
| 2021 | -23.5% | -18.4% | -21.5% |
| 2020 | -2.4% | +8.3% | +17.7% |
| 2019 | +22.5% | -6.7% | -16.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2100 |
| IRS Ruling Date | 2007 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Columbia Opportunity Resource with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Columbia Opportunity Resource allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $9K, with expenses exceeding revenue.
Executive Compensation Analysis
Executive compensation is consistently reported at 0% across all available filings, indicating that the organization's leadership is entirely volunteer-based, which is highly commendable for an organization of its size with revenues ranging from $31,804 to $147,760.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Columbia Opportunity Resource's IRS 990 filings:
- Operating deficit in the latest filing (202306: Expenses $136,566 > Revenue $127,792)
Strengths
The following positive indicators were identified for Columbia Opportunity Resource:
- Consistent 0% officer compensation across all filings
- Generally low liabilities, indicating good financial health
- Strong asset base relative to annual expenses in many periods (e.g., $109,658 assets vs. $102,596 expenses in 202206)
- Long and consistent IRS 990 filing history, demonstrating transparency
Frequently Asked Questions about Columbia Opportunity Resource
Is Columbia Opportunity Resource a legitimate charity?
Columbia Opportunity Resource (EIN: 203414821) is a registered tax-exempt nonprofit based in South Carolina. Our AI analysis gives it a Mission Score of 85/100. It has 14 years of IRS 990 filings on record. Total revenue: $117K. 1 red flag identified. 4 strengths noted. Financial health grade: B.
How does Columbia Opportunity Resource spend its money?
Columbia Opportunity Resource directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Columbia Opportunity Resource tax-deductible?
Columbia Opportunity Resource is registered as a tax-exempt nonprofit (EIN: 203414821). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Columbia Opportunity Resource CEO make?
Columbia Opportunity Resource's highest-compensated officer earns $31,804 annually. The organization reported $117K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Columbia Opportunity Resource's spending goes to programs?
Columbia Opportunity Resource directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Columbia Opportunity Resource compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Columbia Opportunity Resource is above average for NTEE category S20 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Columbia Opportunity Resource located?
Columbia Opportunity Resource is headquartered in Columbia, South Carolina and files with the IRS under EIN 203414821. It is classified under NTEE code S20.
How many years of IRS 990 filings does Columbia Opportunity Resource have?
Columbia Opportunity Resource has 14 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $117K in total revenue.
Is Columbia Opportunity Resource financially stable?
Yes, COR appears financially stable. While the 202306 period showed a slight deficit ($127,792 revenue vs. $136,566 expenses), the organization has a history of generating surpluses (e.g., $147,760 revenue vs. $102,596 expenses in 202206) and maintains a healthy asset base ($83,626 in 202306) with minimal liabilities.
How does COR manage executive compensation?
Columbia Opportunity Resource manages executive compensation exceptionally well, reporting 0% officer compensation in all available filings. This indicates a volunteer-led executive team, which maximizes resources available for the organization's mission.
What is the trend in COR's revenue and expenses?
COR's revenue and expenses have shown some variability. Revenue peaked at $147,760 in 202206, while expenses were highest at $136,566 in 202306. There was a notable dip in both revenue and expenses in 202006 and 202106, suggesting potential impacts from external factors, followed by a recovery.
Filing History
IRS 990 filing history for Columbia Opportunity Resource showing financial trends over 14 years of public records:
Over 14 years of IRS 990 filings (2011–2023), Columbia Opportunity Resource's revenue has grown by 33.1%, moving from $96K to $128K. Total assets increased by 246.4% over the same period, from $24K to $84K. Total functional expenses rose by 70%, from $80K to $137K. In its most recent filing year (2023), Columbia Opportunity Resource reported a deficit of $9K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $128K | $137K | $84K | $0 | — | View 990 |
| 2022 | $148K | $103K | $110K | $6K | — | View 990 |
| 2021 | $32K | $37K | $45K | $2K | — | — |
| 2020 | $42K | $45K | $58K | $0 | — | View 990 |
| 2019 | $43K | $41K | $49K | $0 | — | View 990 |
| 2018 | $35K | $44K | $59K | $7K | — | View 990 |
| 2017 | $55K | $52K | $65K | $1K | — | View 990 |
| 2016 | $81K | $102K | $61K | $0 | — | — |
| 2016 | $81K | $102K | $61K | $0 | — | View 990 |
| 2015 | $115K | $56K | $86K | $4K | — | View 990 |
| 2014 | $97K | $108K | $37K | $14K | — | View 990 |
| 2013 | $113K | $109K | $38K | $4K | — | View 990 |
| 2012 | $127K | $119K | $31K | $2K | — | View 990 |
| 2011 | $96K | $80K | $24K | $163 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $128K, expenses of $137K, and assets of $84K (revenue -13.5% year-over-year).
- 2022: Revenue of $148K, expenses of $103K, and assets of $110K (revenue +364.6% year-over-year).
- 2021: Revenue of $32K, expenses of $37K, and assets of $45K (revenue -23.5% year-over-year).
- 2020: Revenue of $42K, expenses of $45K, and assets of $58K (revenue -2.4% year-over-year).
- 2019: Revenue of $43K, expenses of $41K, and assets of $49K (revenue +22.5% year-over-year).
- 2018: Revenue of $35K, expenses of $44K, and assets of $59K (revenue -36.5% year-over-year).
- 2017: Revenue of $55K, expenses of $52K, and assets of $65K (revenue -32.4% year-over-year).
- 2016: Revenue of $81K, expenses of $102K, and assets of $61K (revenue +0.0% year-over-year).
- 2016: Revenue of $81K, expenses of $102K, and assets of $61K (revenue -29.4% year-over-year).
- 2015: Revenue of $115K, expenses of $56K, and assets of $86K (revenue +18.2% year-over-year).
- 2014: Revenue of $97K, expenses of $108K, and assets of $37K (revenue -13.7% year-over-year).
- 2013: Revenue of $113K, expenses of $109K, and assets of $38K (revenue -11.5% year-over-year).
- 2012: Revenue of $127K, expenses of $119K, and assets of $31K (revenue +32.8% year-over-year).
- 2011: Revenue of $96K, expenses of $80K, and assets of $24K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Columbia Opportunity Resource:
Data Sources and Methodology
This transparency report for Columbia Opportunity Resource is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.