Harpers Playground

Nonprofit profile at a glance

EIN
464451148
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Portland, OR, USA
Phone
5037305445
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Parks and Playgrounds

Reported finances

Revenue
$396,226
Expenses
$642,028
Assets
$353,479
Liabilities
$53,366

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

Leadership & pay

14 people listed

Highest reported compensation

  • G CODY QJ GOLDBERG (Executive Dir.): $116,325 total reported compensation
  • JUSTINE MONAHAN (COO): $111,283 total reported compensation

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

Overview

Mission

Harper's playground inspires vital communities by creating inviting playgrounds for people of all abilities.

What it reported doing in 2024

Harpers playground (the organization) is a nonprofit organization incorporated in the state of Oregon in 2009. The organization addresses the need for playgrounds that are designed for everybody. Far too often, playgrounds leave vital members of our communities on the sidelines, they are inaccessible to caregivers, and they lack nature. They dont spark the imagination; even kids who can access them become quickly bored. Most of all, they dont allow everyone to play together. Using a combination of individual, corporate and government funding, the organization provides services in the following areas: playground development we build inclusive playgrounds where everyone can play. Consulting to approve existing playgrounds we put our seal of approval onplaygrounds that succeed in being naturally inclusive. That means they are physically, socially, and emotionally inviting.

Operating model

Revenue model
Donor-supported. 95% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 13
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.9%; rating input score 93
  • Program expense ratio: 57.2%; rating input score 57
  • Fundraising efficiency: $2.16 raised per $1 spent on fundraising; rating input score 10; 10th 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: 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: -62%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 0.55; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 35.5%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 17.3% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 12.6% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 7% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 92.9% of revenue deployed · 57.2% of spending went to programs
  • Governance: 12 of 12 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $367K in reported program spending
  • Leadership: top reported pay $116K · 14 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 9 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.

  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • High — Financial Efficiency: Fundraising efficiency scored 10/100.
  • High — Sustainability: Operating margin scored 4/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.