Halprin Landscape Conservancy

Nonprofit profile at a glance

EIN
204695171
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-EZ 2018
Location
Portland, OR, USA
Phone
5032227244
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Environmental Beautification and Aesthetics

Reported finances

Revenue
$590,564
Expenses
$666,533
Assets
$36,266
Liabilities
$30,787

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

Leadership & pay

13 people listed

Executive titles in this filing

  • SCOTT ANDREWS (President)

Highest reported compensation

  • KAREN WHITMAN (Executive Dir.): $168,000 total reported compensation

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

Overview

Mission

The Organization's primary purpose is to promote the Portland Open Space Sequence through the South Auditorium neighborhood of Portland which was designed by Lawrence Halprin and to support the renovation of the Keller Auditorium.

What it reported doing in 2024

The organization serves its mission to preserve, maintain and improve the open space sequence through the south auditorium neighborhood by establishing guidelines for restoration and maintenance consistent with halprin's design vision, securing funding sources for maintenance and capital improvements, coordinating on all levels with the city of portland and private stakeholders, educating the public about park sequence, facilitating programming and educational outreach, and being a resource for institutions and individuals interested in halprin's design legacy.

Operating model

Revenue model
Donor-supported. 100% 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 70
  • Accountability: 69
  • Sustainability: 10
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 95.9%; rating input score 96
  • Fundraising efficiency: $51.1 raised per $1 spent on fundraising; rating input score 78; 78th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -12.9%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 0.05; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 0.85; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 25.2%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 14.3% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 15.7% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: -1.2% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 95.9% of spending went to programs
  • Governance: 12 of 12 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $639K in reported program spending
  • Leadership: top reported pay $168K · 13 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $125K reported
  • Consistency: 18 of 18 current checks pass
  • Schedules: 4 filed schedules · includes major donors and executive pay
  • Filing history: 7 filing years from 2016 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.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.