Willamette Falls Trust
Nonprofit profile at a glance
- EIN
- 474968611
- IRS 990 coverage
- 2017–2024
- Forms available
- Form 990 2024, Form 990-N 2016
- Location
- Oregon City, OR, USA
- Phone
- 5037440790
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Natural Resources Conservation and Protection
Reported finances
- Revenue
- $1,310,319
- Expenses
- $1,668,815
- Assets
- $12,470,771
- Liabilities
- $133,292
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
20 people listed
Executive titles in this filing
- ANDREW MASON (PRESIDENT EMERITUS)
- KATHERINE BROWN (PRESIDENT)
- LESLIE MASON (VICE PRESIDENT OF DEVELOPMENT AND COMMUNICATIONS)
Highest reported compensation
- KATHERINE BROWN (PRESIDENT): $127,365 total reported compensation
- JUSTIN PABALATE (DIRECTOR OF OPERATIONS & FINANCE): $120,041 total reported compensation
- LESLIE MASON (VICE PRESIDENT OF DEVELOPMENT AND COMMUNICATIONS): $112,073 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Willamette falls trust's mission is to champion and sustain an exceptional willamette falls experience that offers year-round connection to the grandeur of the falls, historic and cultural interpretation, healthy habitat, public open spaces, and elevates tribal voices and interests in the falls and its waterway.
What it reported doing in 2024
Successfully engaged additional partners, including the locks authority, the heritage area, the city of west linn, and portland general electric to develop a willamette falls vision for the falls' west side. Secured an additional funding for capital project work at willamette falls. Advanced design recommendations through indigenous community engagement, using them to develop a concept vision for moore's island on the west side of willamette falls.
Operating model
- Revenue model
- Donor-supported. 85% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 94% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 63
- Transparency & Controls: 94
- Accountability: 90
- Sustainability: 38
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 77.1%; rating input score 77
- Program expense ratio: 59.1%; rating input score 59
- Fundraising efficiency: $2.96 raised per $1 spent on fundraising; rating input score 9; 9th 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: 99.1%; rating input score 99; 48th percentile among comparable filings
- 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: -27.4%; rating input score 7; 7th percentile among comparable filings
- Total-asset coverage ratio: 7.47; rating input score 89; 89th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 68; 68th percentile among comparable filings
- Officer compensation ratio: 27.5%; rating input score 8; 8th percentile among comparable filings
Growth
- Program expense growth: 25.1% per year; rating input score 100; 87th percentile among comparable filings
- Revenue growth: -1.8% per year; rating input score 0; 9th percentile among comparable filings
- Asset growth: 14% per year; rating input score 100; 70th percentile among comparable filings
Details
- Where the money goes: 77.1% of revenue deployed · 59.1% of spending went to programs
- Governance: 13 of 13 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $986K in reported program spending
- Leadership: top reported pay $127K · 20 people listed
- Highest-paid contractors: 2 contractors listed · $333K reported
- Consistency: 32 of 32 current checks pass
- Schedules: 6 filed schedules · includes major donors and grants
- Filing history: 7 filing years from 2017 to 2024
- Contacts: How to reach this organization
- Money network: 5 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Financial Efficiency: Program expense ratio scored 59/100.
- High — Financial Efficiency: Fundraising efficiency scored 9/100.
- High — Sustainability: Operating margin scored 7/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Officer compensation ratio scored 8/100.