CITY OF PORTLAND PROFESSIONAL WORK… - Form 990 Financial Data

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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

2023

Legal Domicile

Principal Officer

Kari Koch

Phone

6029800048

Tax Period

2025-01-01 to 2025-12-31

CITY OF PORTLAND PROFESSIONAL WORKERS UNION, founded in 2023, is a small nonprofit in the Employment sector that reported $267K in total revenue in fiscal year 2025. The organization ran a surplus of $116K, a strong 44% operating margin.

Mission

Collective bargaining and contract enforcement

Program Service Accomplishments

Program 1

Expenses: $48,170 Revenue: $0

Bargaining - Bargaining committee commenced active negotiations with the City of Portland in March 2024 and continues to bargain for the unit's first contract.

Program 2

Expenses: $32,993

Organizing - Has continued to make outreach to members to increase percentage of card signed members. Has also sponsored solidarity events and outreach events to members and the local community.

Program 3

Expenses: $41,628

Stewarding - Stewarding team has been recruiting members to build out capacity while current stewards have begun to work with members to address issues with management.

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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 (2025)

Revenue Breakdown

Contributions & Grants $267,340

Program Service Revenue $0

Investment Income $31

Other Revenue $0

TOTAL REVENUE $267,371

Expense Breakdown

Grants Paid $0

Salaries & Benefits $10,200

Fundraising Expenses $0

Program Expenses $151,051

Other Expenses $140,851

TOTAL EXPENSES $151,051

Year-over-Year Comparison

	2025	2024	Change
Revenue	$267,371	$267,371	N/A
Expenses	$151,051	$151,051	N/A
Net Income	$116,320	$116,320	N/A

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

N/A

Employees

N/A

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

$5,400

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Kari Koch	President	10	Officer	$600	$0	$600
Meg Wren	Vice President	10	Officer	$600	$0	$600
Riley Berger	Secretary	10	Officer	$600	$0	$600
Chris Gustafson	Treasurer	10	Officer	$600	$0	$600
Kevin Block	Chief Steward	10	Officer	$600	$0	$600
Jed Arkley	Chief Organizer	10	Officer	$600	$0	$600
Stacy Brewster	Board Member At Large	10	Officer	$600	$0	$600
Myrna Ortiz	Board Member At Large	10	Officer	$600	$0	$600
Kimberly Campbell-Groen	Board Member At Large	10	Officer	$600	$0	$600

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	$267,371	$151,051	$188,386	$116,320

CITY OF PORTLAND PROFESSIONAL WORKERS UNION