Columbia University Tr Uw
Columbia University Tr Uw maintains stable assets despite volatile revenue and minimal expenses.
EIN: 136057288 · Wilmington, DE · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $112K |
| Total Expenses | $13K |
| Program Spending | 75% |
| Net Assets | $190K |
| Transparency Score | 65/100 |
Is Columbia University Tr Uw Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Columbia University Tr Uw directs 75% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Columbia University Tr Uw
Columbia University Tr Uw (EIN: 136057288) is a nonprofit organization based in Wilmington, DE. The organization reported total revenue of $112K and total assets of $195K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Columbia University Tr Uw's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Columbia University Tr Uw is a small nonprofit that has been operating for 44 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 4.2%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $8K |
| Total Expenses | $13K |
| Surplus / Deficit | $-5,001 |
| Total Assets | $190K |
| Total Liabilities | $1 |
| Net Assets | $190K |
| Operating Margin | -64.3% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 178.3 months |
Financial Health Grade: B
In 2023, Columbia University Tr Uw reported a deficit of $5K with expenses exceeding revenue, holds 178.3 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 10 years of filings (2011–2023), Columbia University Tr Uw's revenue has grown at a compound annual growth rate (CAGR) of 4.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2022 | -146.2% | -37.8% | -11.7% |
| 2021 | +197.3% | +130.8% | +4.6% |
| 2020 | -85.3% | -13.3% | +0.4% |
| 2019 | +682.6% | +31.9% | +17.4% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1982 |
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 University Tr Uw with a Mission Score of 65 out of 100 (Good). 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: 75%
- fundraising: 10%
According to IRS 990 filings, Columbia University Tr Uw allocates its expenses as follows: admin: 15%, programs: 75%, fundraising: 10%. With 75% 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 $5K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0%, indicating that no officers or key employees receive compensation from this entity, which is highly unusual for an organization of any size and suggests a volunteer-led structure or that compensation is handled by a parent entity.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Columbia University Tr Uw's IRS 990 filings:
- Lack of NTEE code, making it difficult to ascertain primary purpose.
- Significant revenue volatility, including negative revenue in 2022 ($-12,682), which could indicate unstable funding or investment performance.
- No detailed breakdown of expenses provided, limiting assessment of spending efficiency beyond executive compensation.
Strengths
The following positive indicators were identified for Columbia University Tr Uw:
- Consistently reports 0% officer compensation, indicating no executive pay from this entity.
- Maintains stable asset base (e.g., $195,359 in latest period) despite revenue fluctuations.
- Consistently low liabilities ($0 or $1 across all reported periods), indicating strong financial solvency.
Frequently Asked Questions about Columbia University Tr Uw
Is Columbia University Tr Uw a legitimate charity?
Columbia University Tr Uw (EIN: 136057288) is a registered tax-exempt nonprofit based in Delaware. Our AI analysis gives it a Mission Score of 65/100. It has 10 years of IRS 990 filings on record. Total revenue: $112K. 3 red flags identified. 3 strengths noted. Financial health grade: B.
How does Columbia University Tr Uw spend its money?
Columbia University Tr Uw directs 75% of its spending to programs and services. Fundraising costs 10%. This exceeds the 65% industry benchmark.
Are donations to Columbia University Tr Uw tax-deductible?
Columbia University Tr Uw is registered as a tax-exempt nonprofit (EIN: 136057288). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Columbia University Tr Uw's spending goes to programs?
Columbia University Tr Uw directs 75% to programs, 10% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is Columbia University Tr Uw located?
Columbia University Tr Uw is headquartered in Wilmington, Delaware and files with the IRS under EIN 136057288.
How many years of IRS 990 filings does Columbia University Tr Uw have?
Columbia University Tr Uw has 10 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 $112K in total revenue.
What is the specific purpose or mission of Columbia University Tr Uw?
The provided data does not specify the mission or NTEE code for Columbia University Tr Uw, making it difficult to understand its exact purpose. Given its name, it likely serves as a trust or endowment related to Columbia University.
Why does the organization report negative revenue in some years, such as $-12,682 in 2022?
Negative revenue often indicates investment losses or significant accounting adjustments that reduce gross receipts, rather than generating income. For a trust, this could be due to market downturns affecting its investment portfolio.
How are the expenses categorized if officer compensation is 0%?
Without a detailed Form 990, it's impossible to know the exact breakdown. However, given the low expense figures (e.g., $12,780 in 2023), expenses likely cover administrative costs, investment management fees, or minor operational overhead, rather than salaries.
Is this entity directly involved in programmatic activities, or is it primarily a financial holding entity?
Given the lack of NTEE code, low expenses, and 0% officer compensation, it is highly probable that Columbia University Tr Uw functions primarily as a financial holding or endowment management entity, rather than directly conducting programmatic activities.
Filing History
IRS 990 filing history for Columbia University Tr Uw showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Columbia University Tr Uw's revenue has grown by 63.8%, moving from $5K to $8K. Total assets increased by 6.7% over the same period, from $178K to $190K. Total functional expenses rose by 34.3%, from $10K to $13K. In its most recent filing year (2023), Columbia University Tr Uw reported a deficit of $5K, with expenses exceeding revenue. The organization holds $1 in liabilities against $190K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $190K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $8K | $13K | $190K | $1 | — | — |
| 2022 | $-12,682 | $11K | $193K | $1 | — | View 990 |
| 2021 | $27K | $18K | $219K | $1 | — | — |
| 2020 | $9K | $8K | $209K | $1 | — | View 990 |
| 2019 | $63K | $9K | $208K | $1 | — | View 990 |
| 2015 | $8K | $7K | $177K | $0 | — | View 990 |
| 2014 | $12K | $5K | $176K | $0 | — | View 990 |
| 2013 | $7K | $10K | $169K | $0 | — | View 990 |
| 2012 | $5K | $11K | $172K | $0 | — | View 990 |
| 2011 | $5K | $10K | $178K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $8K, expenses of $13K, and assets of $190K.
- 2022: Revenue of $-12,682, expenses of $11K, and assets of $193K (revenue -146.2% year-over-year).
- 2021: Revenue of $27K, expenses of $18K, and assets of $219K (revenue +197.3% year-over-year).
- 2020: Revenue of $9K, expenses of $8K, and assets of $209K (revenue -85.3% year-over-year).
- 2019: Revenue of $63K, expenses of $9K, and assets of $208K (revenue +682.6% year-over-year).
- 2015: Revenue of $8K, expenses of $7K, and assets of $177K (revenue -34.8% year-over-year).
- 2014: Revenue of $12K, expenses of $5K, and assets of $176K (revenue +85.3% year-over-year).
- 2013: Revenue of $7K, expenses of $10K, and assets of $169K (revenue +33.8% year-over-year).
- 2012: Revenue of $5K, expenses of $11K, and assets of $172K (revenue +4.5% year-over-year).
- 2011: Revenue of $5K, expenses of $10K, and assets of $178K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Columbia University Tr Uw:
Data Sources and Methodology
This transparency report for Columbia University Tr Uw 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.