Particapatory Budgeting Oregon (EIN 844584551) - 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

2018

Legal Domicile

Principal Officer

James Labbe

Phone

5034757052

Tax Period

2024-07-01 to 2025-06-30

Particapatory Budgeting Oregon, founded in 2018, is a small nonprofit that reported $345K in total revenue in fiscal year 2024. Revenue surged 107% from the prior year, signaling strong growth momentum. The organization ran a surplus of $196K, a strong 57% operating margin.

Mission

Working for participatory and just public budgeting for all Oregonians

🔒

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 (2024)

Revenue Breakdown

Contributions & Grants $341,986

Program Service Revenue $200

Investment Income $2,076

Other Revenue $775

TOTAL REVENUE $345,037

Expense Breakdown

Grants Paid $0

Salaries & Benefits $117,565

Fundraising Expenses $18,320

Program Expenses $99,139

Other Expenses $31,243

TOTAL EXPENSES $148,808

Year-over-Year Comparison

	2024	2023	Change
Revenue	$345,037	$166,578	+1.1%
Expenses	$148,808	$952,519	-0.8%
Net Income	$196,229	$-785,941	-1.2%

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

Employees

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

$240

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Karol Wai	Board Member	001.00	Director	$240	$0	$240
Jim Labbe	President	003.00	Officer Director	$0	$0	$0
Eddy Morales	Secretary	001.00	Officer Director	$0	$0	$0
Gayle Palmer	Treasurer	001.00	Officer Director	$0	$0	$0
Lisbeth Marquez-Delgado	Board Member	001.00	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	$345,037	$148,808	$121,461	$196,229
2024	$166,578	$952,519	$54,054	$-785,941
2023	$965,090	$483,539	$701,489	$481,551
2022	$294,888	$166,551	$220,029	$128,337

Particapatory Budgeting Oregon