LOWER COLUMBIA SCHOOL GARDENS (EIN 464549009) - Form 990 Financial Analysis & Trantor Score

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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

2012

Legal Domicile

Principal Officer

PATRICIA REISTROFFER

Phone

3604316725

Tax Period

2024-01-01 to 2024-12-31

LOWER COLUMBIA SCHOOL GARDENS, founded in 2012, is a small nonprofit in the Environment sector that reported $427K in total revenue in fiscal year 2024. Revenue fell 24% from the prior year — a significant decline worth monitoring. Expenses of $504K exceeded revenue, resulting in a 18% operating deficit.

Mission

TO PROVIDE HANDS-ON LEARNING ABOUT REAL FOOD IN SCHOOL GARDENS ACROSS COWLITZ COUNTY

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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 $433,952

Program Service Revenue $0

Investment Income $246

Other Revenue $-7,566

TOTAL REVENUE $426,632

Expense Breakdown

Grants Paid $0

Salaries & Benefits $425,495

Fundraising Expenses $9,483

Program Expenses $484,561

Other Expenses $78,032

TOTAL EXPENSES $503,527

Year-over-Year Comparison

	2024	2023	Change
Revenue	$426,632	$561,957	-0.2%
Expenses	$503,527	$556,434	-0.1%
Net Income	$-76,895	$5,523	-14.9%

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

290

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
PATRICIA REISTROFFER	PRESIDENT	1.00	Officer Director	$0	$0	$0
MIRAM SWARTOUT	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
DANELLE TRIMBLE	TREASURER	1.00	Officer Director	$0	$0	$0
BETH FELLOWS	SECRETARY	1.00	Officer Director	$0	$0	$0
CHUCK BERQUIST	BOARD MEMBER	1.00	Director	$0	$0	$0
DR PO-SHEN CHANG	BOARD MEMBER	1.00	Director	$0	$0	$0
MICHAEL DODSON	BOARD MEMBER	1.00	Director	$0	$0	$0
NAGWA POMERINKE	BOARD MEMBER	1.00	Director	$0	$0	$0
GUNNAR GUTTORMSEN	BOARD MEMBER	1.00	Director	$0	$0	$0
SARA SANCHEZ	BOARD MEMBER	1.00	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	No data	No data	No data	No data
2024	$426,632	$503,527	$112,701	$-76,895
2023	$561,957	$556,434	$190,189	$5,523
2022	$412,227	$457,143	$180,216	$-44,916
2021	$414,415	$425,867	$227,074	$-11,452
2020	$380,491	$328,423	$238,940	$52,068
2019	$390,237	$321,424	$139,263	$68,813
2018	$271,727	$272,516	$69,531	$-789

LOWER COLUMBIA SCHOOL GARDENS