Oregon Center for the Photographic Arts

Nonprofit profile at a glance

EIN
510185021
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Portland, OR, USA
Phone
5032250210
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$258,040
Expenses
$425,078
Assets
$1,704,314
Liabilities
$17,662

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

Leadership & pay

9 people listed

Executive titles in this filing

  • KRISTIN SOLOMON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KRISTIN SOLOMON (EXECUTIVE DIRECTOR): $69,082 total reported compensation

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

Overview

Mission

To provide the general public with exhibitions, resources, and public programs about the history and practice of photography

What it reported doing in 2024

Dialogue and publications: to extend both the exhibition content and the reach wide audiences. Each exhibiting artist is offered the opportunity to give a presentation about their work during their exhibition. These talks are free and are attended on average by 33-40 people (when in-person) and nearly 200 are available on our you tube channel. Artists may also deliver artist talks on zoom, available to farther-reaching audiences. Our goals is support a hybrid approach to our programs where possible. Other in-gallery programs include: portfolio walks, artist book presentations, short artist presentations, panel discussion. Other types of virtual or digital programs include: gallery tours, panel discussions, interviews, zoom workshops. This period allowed us to focus on programs that we didn't otherwise have time to offer. We hosted 10 engaging artist talks or panel discussions in the gallery and another 8 lively artist talks on zoom. For combined in-gallery and virtual (live) programs, we had 1800 attendees.

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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 32
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 73.3%; rating input score 73
  • Fundraising efficiency: $3.57 raised per $1 spent on fundraising; rating input score 16; 16th 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: Pass
    • 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: -64.7%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 4.01; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 16.3%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 5.8% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 3.9% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: -0.8% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 73.3% of spending went to programs
  • Governance: 7 of 7 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $311K in reported program spending
  • Leadership: top reported pay $69K · 9 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Fundraising efficiency scored 16/100.
  • High — Sustainability: Operating margin scored 4/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.