Friends of Outdoor School

Nonprofit profile at a glance

EIN
274657069
IRS 990 coverage
2015–2024
Forms available
Form 990 2024, Form 990-N 2011
Location
Portland, OR, USA
Phone
9713038914
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Nonmonetary Support N.E.C.

Official website

Reported finances

Revenue
$414,617
Expenses
$532,874
Assets
$1,396,859
Liabilities
$116,721

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

Leadership & pay

11 people listed

Executive titles in this filing

  • KIM SILVA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KIM SILVA (EXECUTIVE DIRECTOR): $95,332 total reported compensation

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

Overview

Mission

Friends of outdoor school connects, supports, and advocates for all of Oregon's diverse students to learn at inclusive and accessible outdoor school programs that contribute to educational development, inspire youth, promote personal growth, and embrace justice.

What it reported doing in 2024

Program and place network - as outdoor school programming expands across the state, significant challenges must be addressed to ensure adequate capacity, high quality, and full inclusion. This network of outdoor school sites and providers makes it easier to marshal resources, advance program quality, expand outdoor school to all Oregon students, and provide support for sharing success stories. During the 2024-2025 fiscal year, this network managed by fods:* gathered stories from programs and sites about their needs to provide a safe and immersive learning environment for students.continued on schedule o. * connected programs and sites to one another so that they can grow a strong, cohesive, and influential network dedicated to excellent education and youth development.* hosted meetings and conferences for outdoor school staff members across the state to learn, share, and collaborate. * promoted efforts and made connections with key partners to reduce barriers to participation in ods for students.* supported work nationally to expand outdoor school for all.* provided expertise to support programs and build the capacity of the Oregon ods system; and* helped ods programs and sites troubleshoot problems. Community network - through the outdoor school community network we harness the hopes, dreams, and stories of stakeholders around Oregon to advocate about and for outdoor school. These stakeholders are former students; family members; former and current outdoor school educators; teachers; champions of outdoor education; and anyone interested in outdoor school. Their perspectives are critical in telling the story of outdoor school and helping frame and realize the vision that outdoor school is a place where every child can belong. Through communications, outreach, and community events we continue to gather and amplify the voices of the community so that decision-makers understand the powerful impact and promise of outdoor school for oregonians. During the 2024-2025 fiscal year, this network managed by fods:* gathered to celebrate and share in the joy of ods.* generated media coverage about ods and the people who care about it;* linked community organizations and businesses to their local ods programs and sites and encouraged community members to financially support their local ods programs and sites; and* collected and promoted stories from the community about their ods experience.Oregon state university extension service outdoor school program - fods provided a variety of expertise and support for the osu extension service outdoor school program including:* supported osu extension outdoor school in sharing information with decision-makers about the outcomes and impact of statewide outdoor school funding, and the continued importance of those funds.* collaborated on professional development for school districts and their ods partners in implementing high quality, engaging, and responsive educational programming.* collaborated on research and evaluation showing the amazing positive outcomes students experience from ods while shining a light on where we can (and must) improve to realize the fully inclusive and equitable ods we work toward each day.* partnered to expand access for high school students to benefit from participating in ods and developing leadership and career skills.* provided expertise and perspective on a variety of policy decisions.* connected the outdoor school community with the key contacts at osu extension.* communicated program data to decision-makers and shared constituency and stakeholders.* managed stipends for low-income committee participants; and* cohosted conferences and virtual gatherings to support ods programs and sites.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 98% 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: 90
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 30
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 91.3%; rating input score 91
  • Fundraising efficiency: $10.56 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings

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: 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -28.5%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 2.62; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 17.9%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 1.1% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: -5% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 9.4% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 91.3% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $486K in reported program spending
  • Leadership: top reported pay $95K · 11 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 7 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • High — Sustainability: Operating margin scored 10/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.