WILLAMETTE FALLS TRUST

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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

2015

Legal Domicile

Principal Officer

KATHERINE BROWN

Phone

5037440790

Tax Period

2024-01-01 to 2024-12-31

WILLAMETTE FALLS TRUST, founded in 2015, is a community nonprofit in the Environment sector that reported $1.3M in total revenue in fiscal year 2024. Revenue fell 74% from the prior year — a significant decline worth monitoring. Expenses of $1.7M exceeded revenue, resulting in a 27% operating deficit.

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.

Program Service Accomplishments

Program 1

Expenses: $985,867 Revenue: $0

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'...

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.

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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 $1,210,056

Program Service Revenue $0

Investment Income $100,263

Other Revenue $0

TOTAL REVENUE $1,310,319

Expense Breakdown

Grants Paid $55,500

Salaries & Benefits $616,301

Fundraising Expenses $409,247

Program Expenses $985,867

Other Expenses $852,293

TOTAL EXPENSES $1,668,815

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,310,319	$5,071,051	-0.7%
Expenses	$1,668,815	$1,585,047	+0.1%
Net Income	$-358,496	$3,486,004	-1.1%

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

$127,365

Total Directors

$99,682

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ANDREW MASON	PRESIDENT EMERITUS	10.00	Director	$91,021	$8,661	$99,682
ROBERT KENTTA	DIRECTOR	1.00	Director	$0	$0	$0
BILL DOLAN	TREASURER	2.00	Officer Director	$0	$0	$0
ALICE NORRIS	CHAIR EMERITUS	2.00	Officer Director	$0	$0	$0
MARIANNE ALLISON	VICE CHAIR	2.00	Officer Director	$0	$0	$0
AARON BARBER-STRONG	SECRETARY	2.00	Officer Director	$0	$0	$0
ANNETTE KENDALL	DIRECTOR	1.00	Director	$0	$0	$0
TOBY PATRICK	DIRECTOR	1.00	Director	$0	$0	$0
DELVIS HEATH	DIRECTOR	1.00	Director	$0	$0	$0
CHRISTINE LEWIS	DIRECTOR	1.00	Director	$0	$0	$0
JULIE VIGELAND	DIRECTOR	1.00	Director	$0	$0	$0
PAM KNOWLES	DIRECTOR	1.00	Director	$0	$0	$0
DAVIS WASHINES	CHAIR	2.00	Officer Director	$0	$0	$0
JODI BAILEY	DIRECTOR	1.00	Director	$0	$0	$0
JAMES MANION	DIRECTOR	1.00	Director	$0	$0	$0
MARY BAUMGARDNER	DIRECTOR	1.00	Director	$0	$0	$0
ZEKE SMITH	DIRECTOR	1.00	Director	$0	$0	$0
KATHERINE BROWN	PRESIDENT	40.00	Officer	$125,390	$1,975	$127,365
JUSTIN PABALATE	DIRECTOR OF OPERATIONS & FINANCE	40.00	Highest	$110,848	$9,193	$120,041
LESLIE MASON	VICE PRESIDENT OF DEVELOPMENT AND COMMUNICATIONS	40.00	Highest	$102,934	$9,139	$112,073

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
2024	$1,310,319	$1,668,815	$12,470,771	$-358,496
2023	$5,071,051	$1,585,047	$12,793,593	$3,486,004
2022	$605,485	$1,715,558	$9,335,968	$-1,110,073
2021	$5,790,257	$1,485,425	$10,412,398	$4,304,832
2020	$557,691	$1,067,077	$6,051,940	$-509,386
2018	$225,421	$259,271	$5,067,329	$-33,850