350 Seattle

Nonprofit profile at a glance

EIN
464201865
IRS 990 coverage
2020–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-N 2014
Location
Seattle, WA, US
Phone
(206) 929-5950
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nonmonetary Support N.E.C.

Official website

Reported finances

Revenue
$2,892,979
Expenses
$2,405,699
Assets
$1,510,342
Liabilities
$56,372

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Shemona Moreno (Executive Director)
  • Eliza Pan (Vice President)
  • Peter Hasegawa (President)

Highest reported compensation

  • Caitlin DuBuis (Principal Organizer): $130,661 total reported compensation
  • Shemona Moreno (Executive Director): $99,320 total reported compensation
  • Eliza Pan (Vice President): $91,745 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

350 Seattle is a grassroots climate justice organization building a movement to confront the climate crisis in the Seattle area.

What it reported doing in 2024

Divestment and Corporate Accountability. See Schedule O.

Operating model

Revenue model
Donor-supported. 91% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 92
  • Accountability: 65
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.1%; rating input score 72
  • Program expense ratio: 86.7%; rating input score 87
  • Fundraising efficiency: $13.93 raised per $1 spent on fundraising; rating input score 48; 48th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 11th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 16.8%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 0.63; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 16.7%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 27.9% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 22.2% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 19.7% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • What they do: 13 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 72.1% of revenue deployed · 86.7% of spending went to programs
  • Governance: 4 of 6 board members independent · 5 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $2.1M in reported program spending
  • Leadership: top reported pay $131K · 8 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 48/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.