Dharma Rain

Legal name: Northwest Zen Sangha

Nonprofit profile at a glance

EIN
936095067
IRS 990 coverage
2013–2014
Official website data refreshed
Jun 2026
Forms available
Form 990 2014
Location
Portland, OR, USA
Phone
5032394846
Rating
56
Verdict
MIXED
Rating confidence
Moderate
Affiliation
Buddhism

Official website

Reported finances

Revenue
$760,154
Expenses
$200,315
Assets
$5,044,797
Liabilities
$2,513,936

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • Andrea Gyokuko Carlson (President, Co-Abbot)

Highest reported compensation

  • Andrea Gyokuko Carlson (President, Co-Abbot): $21,594 total reported compensation
  • Kelly Klooster-McCombs (Corporate Treasurer): $17,189 total reported compensation
  • Jyoshin Clay (Board Member): $5,760 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide for the Transmission of the teachings and practice of Soto Zen Buddhism. To be a sanctuary of Buddha, Dharma and Sangha in such a way as to cultivate compassion, love, wisdom and understanding within the members. To preserve the Transmission lineage. To promote lay practice first, but also provide for priest training. To provide the facilities and support the priests necessary for these ends, and to meet the religious needs of the members, their families and the community at large. To provide the traditional religious services, counseling and instruction of a Soto Zen Temple, and to provide additional facilities such as retreat centers, affiliate temples, etc. as deemed necessary by the membership to fulfill these purposes.

What it reported doing in 2014

Children's Programs Dharma Garden: Dharma School - During the school year from Sept-May, twice a month children's classes are held during Sunday service. Through stories and songs, art projects and games, discussions and ritual, children in our Dharma School are offered opportunities to deepen their understanding of themselves, the teachings of Buddhism and the practice of the Dharma in their daily lives. Dharma Camp - Mandala on the Mountain is a week long summer camp, for kids aged nine through eighteen who are interested in Buddhism. Dharma Rain Zen Center has been running these camps since 1994. Campers come from a variety of traditions and have different levels of familiarity with Buddhism. The mountain retreat encourages mindfulness while exploring nature and enjoying traditional summer camp activities. Dharma Camp has grown to include campers from across the United States. This year we hosted 57 kids with a staff of 27 volunteers. Pre-School Program: Frog Song Montessori Pre-School will begin classes in early Sept 2015. Ten students age 3-5 years old are enrolled in the half day program.

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 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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 70
  • Accountability: 59
  • Sustainability: 78
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 19.5%; rating input score 20
  • Program expense ratio: 74.1%; rating input score 74
  • Fundraising efficiency: $83.35 raised per $1 spent on fundraising; rating input score 87; 87th 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: 70%; rating input score 70; 13th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 73.6%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 25.18; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0.5; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 22.2%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: -5.8% per year; rating input score 0; 23rd percentile among comparable filings
  • Revenue growth: -28% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 37.7% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • What they do: Mission, programs, and operating context captured from the official website.
  • Where the money goes: 19.5% of revenue deployed · 74.1% of spending went to programs
  • Governance: 7 of 10 board members independent · 4 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $148K in reported program spending
  • Leadership: top reported pay $22K · 10 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 2 filing years from 2013 to 2014
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 20/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.