Old Church Society Inc

Nonprofit profile at a glance

EIN
936044352
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Portland, OR, USA
Phone
5032222031
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$704,211
Expenses
$879,773
Assets
$1,886,330
Liabilities
$184,769

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

Leadership & pay

9 people listed

Executive titles in this filing

  • RANDALL H STEED (PRESIDENT, B)

People named in this filing

  • NICOLE ANGLIN (BOARD MEMBER)
  • BRANDI HERRERA (BOARD MEMBER)
  • KATHARINE LAWRENCE (SECRETARY, B)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To produce, present and support programs that reflect and enhance the cultural life of the community, and to preserve and celebrate the building's historic architecture.

What it reported doing in 2024

The old church concert hall (toc) is a non-religious, nonprofit organization with a dual mission: to produce, present and support programs that reflect and enhance the cultural life of the community, and to preserve and celebrate the building's historic architecture. Toc's programming makes the most of this uniquely intimate performance space, offering diverse, inclusive, and inspiring artistic experiences. Our toc presents series features a mix of musical performances, including rare opportunities to see groundbreaking national and international artists in an intimate setting. We also produce and host free outdoor concerts and bi-monthly lunchtime concerts, as well as community conversations and social justice events through the we can listen series. The free lunchtime concert series particularly benefits low-income community members, seniors, people with disabilities, and other vulnerable populations. In 2024, we presented 67 of our own music and cultural events, of which 24 were free to the public and distributed digitally via livestream and cable broadcast to over 200,000 households in the portland metro area. We also hosted a wide variety of performing arts nonprofits, local artists, promoters, and community groups for an additional 143 events. Over the course of the year, 51,455 adults and 515 children attended our programs, and 195 performers were given the opportunity to appear on our stage.

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.

The verdict

STRONG - 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 38
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 70.7%; rating input score 71
  • Fundraising efficiency: $2.34 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 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: -24.9%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 2.14; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 9.1% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 9.4% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: -1.3% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 70.7% of spending went to programs
  • Governance: 9 of 9 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $622K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Accountability: Governance controls: 3 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.