Columbia River Pensioners Memorial Assoc

Nonprofit profile at a glance

EIN
936032231
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Portland, OR, USA
Phone
5032249310
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$108,534
Expenses
$152,012
Assets
$1,043,117
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • John Miken (President)
  • Dawn DesBrisay (Vice President)

Highest reported compensation

  • John Miken (President): $600 total reported compensation
  • Bruce Holte (Secretary-Treas): $300 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Banding together ILWU-PMA retirees

What it reported doing in 2025

Banding together all men & women in the Columbia River area who are receiving a pension from the ILWU-PMA Pension Fund and who have retired from the longshore industry, for the purpose of owning and operating educational, cultural, and recreational facilities.

Operating model

Revenue model
Other-operating. 88% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 96% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 40
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 92.1%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 87.5%; rating input score 88; 26th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -40.1%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 6.86; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0.6%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 7.2% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 0.4% per year; rating input score 100; 22nd percentile among comparable filings
  • Asset growth: -0.4% per year; rating input score 0; 21st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 92.1% of spending went to programs
  • Governance: 14 of 16 board members independent · 4 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $140K in reported program spending
  • Leadership: top reported pay $600 · 16 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 14 filing years from 2010 to 2025
  • 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 — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.