COMMON SENSE FOR OREGON FOUNDATION (EIN 320271658) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2009

Legal Domicile

Phone

5034800523

Tax Period

2025-01-01 to 2025-12-31

COMMON SENSE FOR OREGON FOUNDATION, founded in 2009, is a small nonprofit in the Public & Societal Benefit sector that reported $447K in total revenue in fiscal year 2025. Revenue surged 470% from the prior year, signaling strong growth momentum. Expenses of $384K left a modest 14% surplus.

Mission

THE FOUNDATION OPERATES EXCLUSIVELY FOR CHARITABLE, SCIENTIFIC OR EDUCATION PURPOSES RELATED TO GOVERNMENT AFFAIRS INCLUDING THE MAKING OF DISTRIBUTIONS TO EXEMPT 501 (c)(3) ORGANIZATIONS FOR CHARITABLE, SCIENTIFIC OR EDUCATION PURPOSES.

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $446,586

Program Service Revenue $0

Investment Income $87

Other Revenue $0

TOTAL REVENUE $446,673

Expense Breakdown

Grants Paid $114,725

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $353,151

Other Expenses $269,532

TOTAL EXPENSES $384,257

Year-over-Year Comparison

	2025	2024	Change
Revenue	$446,673	$78,371	+4.7%
Expenses	$384,257	$196,489	+1.0%
Net Income	$62,416	$-118,118	-1.5%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Governance

Voting Members

Independent Members

N/A

Employees

N/A

Volunteers

N/A

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
LOWELL SMITH	Director	0.50	Director	$0	$0	$0
FRANK SALERNO	Director	5.00	Director	$0	$0	$0
KEVIN MANNIX	President	6.00	Director	$0	$0	$0
MICHELLE FLETCHALL	Director	0.50	Director	$0	$0	$0
MICHAEL SEWELL	Secretary	0.50	Director	$0	$0	$0
RON WELTER	Treasurer	0.50	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	$446,673	$384,257	No data	$62,416
2023	$492,385	$271,950	$513	$220,435
2022	$399,420	$463,203	$37,973	$-63,783

COMMON SENSE FOR OREGON FOUNDATION