OREGON COLLEGE OF ART AND CRAFT

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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

1907

Legal Domicile

Phone

5034758203

Tax Period

2021-07-01 to 2022-03-28

OREGON COLLEGE OF ART AND CRAFT, founded in 1907, is a micro nonprofit that reported $81 in total revenue in fiscal year 2021. Revenue fell 71% from the prior year — a significant decline worth monitoring. Expenses of $299K exceeded revenue, resulting in a 368430% operating deficit.

Mission

OREGON COLLEGE OF ART AND CRAFT WAS DEDICATED TO CRAFT AS THE CREATIVE MATERIAL PRACTICE AT THE CORE OF ART AND DESIGN.

Program Service Accomplishments

Program 1

THE BOARD OF TRUSTEES (THE BOARD) APPROVED A RESOLUTION ON FEBRUARY 1, 2019 TO TERMINATE ALL DEGREE PROGRAMS AT THE END OF THE ACADEMIC TERM ENDING MAY 13, 2019. THE BOARD EXPLORED NUMEROUS OPTIONS FOR CONTINUING OPERATIONS, ULTIMATELY DETERMINING THAT CLOSURE WAS THE ONLY RESPONSIBLE OPTION.

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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 (2021)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $81

Other Revenue $0

TOTAL REVENUE $81

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $298,509

TOTAL EXPENSES $298,509

Year-over-Year Comparison

	2021	2020	Change
Revenue	$81	$275	-0.7%
Expenses	$298,509	$75,537	+3.0%
Net Income	$-298,428	$-75,262	+3.0%

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

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
TOM DAVIS	SECRETARY	1.00	Officer Director	$0	$0	$0
JACOB WINKLER	TRUSTEE	1.00	Director	$0	$0	$0
RICHARD PRICE	FORMER SECRETARY	1.00	Officer Director	$0	$0	$0
KRISTIN VALENTE	CHAIR	1.00	Officer 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
2022	$81	$298,509	No data	$-298,428
2021	$275	$75,537	$457,919	$-75,262
2020	$4,937	$139,497	$1,082,712	$-134,560
2019	$3,714,373	$6,776,906	$4,216,719	$-3,062,533