End of Life Choices - Oregon

Nonprofit profile at a glance

EIN
813874094
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-EZ 2018
Location
Portland, OR, USA
Phone
5039221132
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Right to Die, Euthanasia

Reported finances

Revenue
$500,543
Expenses
$300,386
Assets
$490,571
Liabilities
$554

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

Leadership & pay

13 people listed

Highest reported compensation

  • ERIKA KOHL (CO-EXEC DIR): $80,286 total reported compensation
  • PATRICIA MOORE (Co-Exec Dir): $74,757 total reported compensation
  • KRISTIN BARBER (Executive Dir.): $12,408 total reported compensation

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

Overview

Mission

End of Life Choices Oregon (EOLCOR) supports terminally ill Oregonians by providing information, education, and direct volunteer support regarding theOregon Death with Dignity Act and other legal end-of-life options, while also engaging in community outreach and education in medical centers, hospices, colleges, and other organizations.

What it reported doing in 2024

The organization trained 32 new volunteers using a self-paced online volunteer training program with weekly online support and mentoring meetings. A voluntary stopping eating and drinking training was held with 6 participants. The organization continued with in-person volunteer services and utilized telehealth practices as needed. Staff fielded 1,908 email and phone inquiries and requests. Direct services were provided to 628 clients. Volunteers attended 213 planned deaths. Volunteers provided information and guidance to approximately 29 people considering or completing voluntary stopping eating and drinking. Outreach was provided to 60 organizations throughout Oregon, reaching approximately 1,574 physicians, medical students, social workers, nurses, hospice workers, and members of the public. Two fundraising events were hosted and two fundrasing appeals were made.

Operating model

Revenue model
Donor-supported. 97% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 30
  • Transparency & Controls: 86
  • Accountability: 90
  • Sustainability: 68
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 26.3%; rating input score 26
  • Program expense ratio: 40%; rating input score 40
  • Fundraising efficiency: $5.44 raised per $1 spent on fundraising; rating input score 20; 20th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th 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: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 40%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 1.63; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 79; 79th percentile among comparable filings
  • Officer compensation ratio: 55.7%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: -8.5% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: 15% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 12.3% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 26.3% of revenue deployed · 40% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $120K in reported program spending
  • Leadership: top reported pay $80K · 13 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Financial Efficiency: Mission deployment rate scored 26/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 40/100.
  • High — Financial Efficiency: Fundraising efficiency scored 20/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.