Oregon Farmers Markets Association

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2006

Legal Domicile

Principal Officer

ROSE WILLIAMS-GUEVARA

Phone

5032174010

Tax Period

2024-10-01 to 2025-09-30

Oregon Farmers Markets Association, founded in 2006, is a small nonprofit in the Food, Agriculture & Nutrition sector that reported $141K in total revenue in fiscal year 2024. Revenue fell 95% from the prior year — a significant decline worth monitoring. Expenses of $1.2M exceeded revenue, resulting in a 745% operating deficit.

Mission

SUPPORT LOCAL AGRICULTURE AND HEALTHY COMMUNITIES BY STRENGTHENING AND PROMOTING OREGON'S FARMERS MARKETS.

Program Service Accomplishments

Program 1

Expenses: $1,100,201

SUPPORT LOCAL AGRICULTURE AND HEALTHY COMMUNITIES BY STRENGTHENING AND PROMOTING OREGON'S FARMERS MARKETS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $104,729

Program Service Revenue $0

Investment Income $35,839

Other Revenue $0

TOTAL REVENUE $140,568

Expense Breakdown

Grants Paid $914,405

Salaries & Benefits $113,530

Fundraising Expenses $4,467

Program Expenses $1,100,201

Other Expenses $160,208

TOTAL EXPENSES $1,188,143

Year-over-Year Comparison

	2024	2023	Change
Revenue	$140,568	$2,791,355	-0.9%
Expenses	$1,188,143	$1,369,638	-0.1%
Net Income	$-1,047,575	$1,421,717	-1.7%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RACHAEL WARD	Co-President	10.00	Officer Director	$0	$0	$0
ANNA CURTIN	Co-President	10.00	Officer Director	$0	$0	$0
ROSE WILLIAMS-GUEVARA	Co-President	10.00	Officer Director	$0	$0	$0
MICHELLE TOWNSEND	Co-President	10.00	Officer Director	$0	$0	$0
DARCIE SPAR	Vice President	10.00	Officer Director	$0	$0	$0
ALICE MORRISON	Secretary	10.00	Officer Director	$0	$0	$0
ANN PISTACHI-PECK	Secretary	10.00	Officer Director	$0	$0	$0
LEE PERRY	Treasurer	10.00	Officer Director	$0	$0	$0
ELDEN MAXWELL	Co-Treasurer	10.00	Officer Director	$0	$0	$0
HEATHER GERMAINE	Co-Treasurer	10.00	Officer Director	$0	$0	$0
MEG WILLIAMS	Director	2.00	Director	$0	$0	$0
ALEXIS MOLINARI	Director	2.00	Director	$0	$0	$0
ELIZABETH KISCH	Director	2.00	Director	$0	$0	$0
MALLORY WATSON	Director	2.00	Director	$0	$0	$0
MEGAN ZIMMER	Director	2.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$140,568	$1,188,143	$558,521	$-1,047,575
2024	$2,791,355	$1,369,638	$1,768,062	$1,421,717
2023	$271,581	$267,688	$94,326	$3,893
2022	$226,337	$214,169	$86,283	$12,168
2021	$100,230	$141,785	$59,545	$-41,555
2020	$143,263	$148,012	$225,399	$-4,749
2019	$37,766	$130,911	$220,049	$-93,145
2018	$333,594	$57,954	$307,161	$275,640