Scrap Creative Reuse

Nonprofit profile at a glance

EIN
931270807
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Portland, OR, USA
Phone
9716788847
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Recycling Programs

Reported finances

Revenue
$1,481,895
Expenses
$1,545,985
Assets
$2,615,269
Liabilities
$2,058,920

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

Leadership & pay

11 people listed

Executive titles in this filing

  • KIMBERLY MARUSKA (NATIONAL EXECUTIVE DIRECTOR)

Highest reported compensation

  • KIMBERLY MARUSKA (NATIONAL EXECUTIVE DIRECTOR): $72,831 total reported compensation

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

Overview

Mission

See schedule o

What it reported doing in 2024

Education programs: scrap's education programs provide a unique opportunity for youth (pre-k through 12) and adults to learn the fundamentals of creative reuse and resourcefulness. Students engage in rich, hands-on programming that emphasizes sustainable behavior change. In fy25, these programs served 8,234 youth and 3,176 adults.through creativity and art techniques, participants transform reclaimed materialssourced from home or scrap storesinto sustainable projects. A variety of program options are offered for teachers, students, and families, including camp scrap, scrap at school, scouting outings, teacher trainings, and private workshops. Collectively, these programs reached hundreds of families last fiscal year.

Operating model

Revenue model
Earned-program. 91% 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

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.2%; rating input score 89
  • Program expense ratio: 86.8%; rating input score 87
  • Fundraising efficiency: $30.61 raised per $1 spent on fundraising; rating input score 69; 69th 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: 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.3%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 1.69; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.79; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 4.7%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: 6.3% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 8% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 26.7% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 89.2% of revenue deployed · 86.8% of spending went to programs
  • Governance: 6 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.3M in reported program spending
  • Leadership: top reported pay $73K · 11 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Operating margin scored 25/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.