350PDX

Nonprofit profile at a glance

EIN
464120269
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-N 2014
Location
Portland, OR, USA
Phone
5032811485
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Alliance/Advocacy Organizations

Official website

Reported finances

Revenue
$485,290
Expenses
$589,259
Assets
$192,391
Liabilities
$1,929

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

Leadership & pay

7 people listed

Highest reported compensation

  • JESSICA VAUGHAN (DIRECTOR): $4,745 total reported compensation
  • EVERT VERMEER (DIRECTOR): $432 total reported compensation

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

Overview

Mission

Building a diverse grassroots movement to address the causes of climate disruption through justice-based solutions by inspiring, training and mobilizing people to act.

What it reported doing in 2024

In 2024, 350pdx advanced climate justice through elections, legislation, and community action. Local elections: during portland's governance restructure, we co-hosted educational tours on shade equity, the critical energy infrastructure (cei) hub, portland harbor, the portland clean energy fund, and freeway expansion. District-based forums drew hundreds of voters, and 59 candidates provided statements for the climate justice voter guide. Ten newly elected city council members and the mayor-elect expressed support for strong climate justice policies. State legislation: the 350pdx-initiated divest Oregon coalition secured passage of the coal act, making Oregon the third state to divest public funds from coal. Campaign highlights: state forests: the Oregon board of forestry adopted a 70-year habitat conservation plan, protecting half of western state forests for threatened species. Urban shade equity: portland committed $65 million for tree maintenance and $40 million for planting, with an emphasis on low-canopy neighborhoods. We also helped pass permanent protections for large trees. Stopping false solutions: advocacy stalled the proposed drax biomass export plant in Washington by raising awareness of the harms of industrial forest biomass. Stopping zenith energy: our organizing elevated zenith's oil trains as a key election issue and led the Oregon department of environmental quality to pause zenith's permit process for further review. Justice in the cei hub: we hosted seven "rumble on the river" forums to educate the public about risks from fossil fuel storage along the willamette river. Utility justice: in partnership with people's action and 350 deschutes, we launched a campaign for democratized utilities and organized opposition to the gtn xpress pipeline expansion. Arts and community engagement: the 350pdx arts team established a climate justice workshop, producing banners, puppets, and visuals for campaigns and demonstrations. We also revived climate odyssey, a program supporting activist resilience and leadership. Community power: we organized monthly action nights, created public art and media, facilitated forums with city officials, led tours of the cei hub and portland harbor, and marched in community events with our large-scale climate justice puppets. Conclusion: in 2024, 350pdx achieved significant victories in elections, state policy, forest protection, and urban equity, while strengthening grassroots organizing and building community resilience for long-term climate justice."

Operating model

Revenue model
Donor-supported. 99% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 85
  • Accountability: 90
  • Sustainability: 21
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.2%; rating input score 97
  • Program expense ratio: 80%; rating input score 80
  • Fundraising efficiency: $8.2 raised per $1 spent on fundraising; rating input score 34; 34th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: -21.4%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 0.33; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 0.9%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 14.8% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 9.2% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 3.8% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 97.2% of revenue deployed · 80% of spending went to programs
  • Governance: 4 of 4 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $471K in reported program spending
  • Leadership: top reported pay $5K · 7 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 34/100.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.