Laurelhurst Neighborhood Association
Nonprofit profile at a glance
- EIN
- 930962250
- IRS 990 coverage
- 2020–2025
- Forms available
- Form 990 2025, Form 990-N 2019
- Location
- Portland, OR, USA
- Phone
- 5037891498
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Community, Neighborhood Development
Reported finances
- Revenue
- $241,543
- Expenses
- $215,783
- Assets
- $2,080,138
- Liabilities
- $141
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- KAYLEEN KUSTERER (PRESIDENT)
- ABIGAIL SMOCK (VICE PRESIDENT)
People named in this filing
- KAYLEEN KUSTERER (PRESIDENT)
- ABIGAIL SMOCK (VICE PRESIDENT)
- CHRIS BREWSTER (SECRETARY)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
See statement othis city of portland recognized neighborhood organization was formed to represent the interest of its residents and to foster improvements within its boundaries to make the neighborhood more livable safer and diverse; to preserve its open spaces and maintain its cultural values and places. In 2020 the organization assumed ownership of the laurelhurst club a historic building which now serves as a community center and is partially rented for public and private events.
What it reported doing in 2025
The laurelhurst neighborhood association (lna) preserves, maintains, and operates the laurelhurst club, a 110 year-old community building using the facility for community public and private events. It enhances the historic district designation of the laurelhurst neighborhood by offering century plaques for homes that are 100 years or older. It also coordinates volunteer-managed community events and uses net proceeds and donations to pay for maintenance and repair of public assets in the laurelhurst neighborhood.
Operating model
- Revenue model
- Earned-program. 95% of the money available for current operations came from fees and other program revenue.
- 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 revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 92
- Accountability: 76
- Sustainability: 68
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 82.8%; rating input score 83
- Program expense ratio: 92%; 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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 10.7%; rating input score 58; 58th percentile among comparable filings
- Total-asset coverage ratio: 9.64; rating input score 89; 89th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 53; 53rd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 16.5% per year; rating input score 100; 79th percentile among comparable filings
- Revenue growth: -60.9% per year; rating input score 0; 1st percentile among comparable filings
- Asset growth: -0.3% per year; rating input score 0; 21st percentile among comparable filings
Details
- Where the money goes: 82.8% of revenue deployed · 92% of spending went to programs
- Governance: 10 of 10 board members independent · 3 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $199K in reported program spending
- Leadership: top reported pay $0 · 13 people listed
- Highest-paid contractors: 1 contractor listed · $115K reported
- Consistency: 22 of 22 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 5 filing years from 2020 to 2025
- Contacts: How to reach this organization
- 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: 3 of 6 not reported.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Operating margin scored 58/100.
- Review — Sustainability: Liabilities to assets ratio scored 53/100.