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Columbia Fraternal Association

Not tax-deductible

Columbia, PA501(c)(7)Since 1962Mutual / membership EIN 23-0485820Revenue $312K in FY2025

On file with the IRS200 North 3rd Street, 17512-0000 · Columbia, PATax-exempt since Jul 1962

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Social club activities

501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
90¢ of each $1 spent went to programs.
$9K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $19K a year · 7% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$9K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Plus $196K in investments, Pt X · Ln 11–13
Looks good: 3.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$312K
+19% vs prior year
Spent
$259K
To programs
90%
Net assets
$288K
By yearFY2020–FY2025
Revenue
$312K
FY2025▲ +19%
Tap a bar for its year
Revenue by fiscal year
FY2020$148K
FY2021$328K
FY2022$284K
FY2023$280K
FY2024$262K
FY2025$312K
Expenses
$259K
FY2025▼ -2%
Tap a bar for its year
Expenses by fiscal year
FY2020$160K
FY2021$248K
FY2022$282K
FY2023$286K
FY2024$263K
FY2025$259K
Net assets
$288K
FY2025▲ +26%
Tap a bar for its year
Net assets by fiscal year
FY2020$174K
FY2021$257K
FY2022$236K
FY2023$229K
FY2024$229K
FY2025$288K

From the FY2025 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1962.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $232K Management & general 6% · $16K Fundraising 4% · $11K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990; $9K paid to officers and key staff.

Part VII, Section A · reportable compensation
$7,280Pt VII · Sec A
Don Luttman
Secretary
$1,820Pt VII · Sec A
$0Pt VII · Sec A
Don Ernst
Trustee
$0Pt VII · Sec A
Wayne a Yohe JR
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Michael Gambler$7,280$7,280$7,420$7,280$5,040$4,620
Michael P Murphy————$3,360—
Patrick Murphy—————$2,240
Don Luttman$1,820$1,820$1,855$1,820——
Robert F Resch—————$819

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Columbia Fraternal Association is a member-serving organization based in Columbia, PA, formed in 1962.

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Provided by the organization

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1 program · $232K · in their own filed words · FY2025
01

To provide social and recreational activities for the benefit of the association members. Activities include providing sales of food and beverages, sponsorship of various sporting events, field trips, and various other social activities.

$232Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$312K
Ln 12
Fees for servicesLn 2g$234K
Other incomeLn 4–11$65K
Investment incomeLn 3$13K
Money outPt IX
$259K
Ln 25
Programscol B$232K
Managementcol C$16K
Fundraisingcol D$11K
Owns and owesPt X
$288K
net assets · Ln 32
Cash and savingsLn 1–2$81K
Total assetsLn 16$288K
LiabilitiesLn 26$0
PeoplePt VI, VII
7
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$234K
Investment incomeLn 3$13K
Other incomeLn 4–11$65K
Gains on assetsLn 7$8K
Total revenueLn 12$312K
Assets in detailPt X, end of year
CashLn 1$71K
SavingsLn 2$10K
Cash and savings togetherLn 1–2$81K
InvestmentsLn 11–13$196K
Land, buildings, equipmentLn 10c$11K
Total assetsLn 16$288K
LiabilitiesLn 26$0
Net assetsLn 32$288K
OperationsPt I, VI
EmployeesI 55
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$39K$81K
InvestmentsLn 11–13$177K$196K
Land, buildings, equipmentLn 10c$13K$11K
Total assetsLn 16$229K$288K
LiabilitiesLn 26$0$0
Net assetsLn 32$229K$288K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$9K$9K
Other salaries and wagesLn 7$50K$40K$10K
Payroll taxesLn 10$5K$3K$827$879
Accounting feesLn 11c$3K$3K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$420$420
OccupancyLn 16$48K$48K
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$132K$129K$3K
All other expensesLn 24e$2K$1K$456
Total functional expensesLn 25$259K$232K$16K$11K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $312K$259K$53K$288K 990 PDF
FY2024 $262K$263K−$1K$229K 990 PDF
FY2023 $280K$286K−$5K$229K 990 PDF
FY2022 $284K$282K$2K$236K 990 PDF
FY2021 $328K$248K$80K$257K 990 PDF
FY2020 $148K$160K−$11K$174K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $311,999 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $214,462$233,758
I-10 Investment incomePrior year $12,424$13,454
I-11 Other revenuePrior year $35,454$64,787
I-12 Total revenuePrior year $262,340$311,999
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $63,973$63,773
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $199,434$195,609
I-18 Total expensesPrior year $263,407$259,382
I-19 Revenue less expensesPrior year −$1,067$52,617
Part VI · Governance 7 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $311,999 across 5 lines filed
Lines not itemized here account for $60,783 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $233,758$233,758
VIII-3 Investment incomeUnrelated business $5,684$5,684
VIII-7 Net gain or loss on sales of assetsUnrelated business $7,770$7,770
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $4,004$4,004
VIII-12 Total revenueRelated to mission $233,758 · Unrelated business $13,454 · Excluded from tax $64,787$311,999
Part IX · Statement of functional expenses $259,382 across 11 lines filed
IX-5 Pay of current officers, directors and key staffManagement $9,100$9,100
IX-7 Other salaries and wagesPrograms $39,603 · Fundraising $9,901$49,504
IX-10 Payroll taxesPrograms $3,463 · Management $827 · Fundraising $879$5,169
IX-11c Accounting feesManagement $2,794$2,794
IX-12 Advertising and promotionPrograms $1,483$1,483
IX-13 Office expensesManagement $420$420
IX-16 OccupancyPrograms $47,593$47,593
IX-22 Depreciation, depletion and amortizationPrograms $2,294$2,294
IX-23 InsurancePrograms $7,134$7,134
IX-24 Other expenses (24a–d)Programs $129,471 · Management $2,803$132,274
IX-24e All other expensesPrograms $1,161 · Management $456$1,617
IX-25 Total functional expensesPrograms $232,202 · Management $16,400 · Fundraising $10,780$259,382
Part X · Balance sheet $288,200 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $28,385$70,515
X-2 Savings and temporary cash investmentsStart of year $10,261$10,431
X-10c Land, buildings and equipment, netStart of year $13,412$11,118
X-11 Publicly traded securitiesStart of year $177,188$196,136
X-16 Total assetsStart of year $229,246$288,200
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $229,246$288,200
X-32 Total net assets or fund balancesStart of year $229,246$288,200
X-33 Total liabilities and net assetsStart of year $229,246$288,200
Part XI · Reconciliation of net assets $288,200 net assets at year end
XI-1 Total revenue$311,999
XI-2 Total expenses$259,382
XI-3 Revenue less expenses$52,617
XI-4 Net assets at start of year$229,246
XI-5 Net unrealized gains (losses) on investments$6,337
XI-10 Net assets at end of year$288,200

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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