Portland Farmers Market (EIN 931085791) - 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

1992

Legal Domicile

Principal Officer

KATHRYN KOLKER

Phone

5032410032

Tax Period

2023-01-01 to 2023-12-31

Portland Farmers Market, founded in 1992, is a community nonprofit in the Community Improvement sector that reported $1.4M in total revenue in fiscal year 2023. Revenue surged 41% from the prior year, signaling strong growth momentum.

Mission

TO OPERATE VIBRANT FARMERS MARKETS THAT CONTRIBUTE TO THE SUCCESS OF LOCAL FOOD GROWERS AND PRODUCERS, STRENGTHEN OUR FOOD ECONOMY AND SERVE AS COMMUNITY GATHERING PLACES.

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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 (2023)

Revenue Breakdown

Contributions & Grants $246,776

Program Service Revenue $716,373

Investment Income $3,066

Other Revenue $398,656

TOTAL REVENUE $1,364,871

Expense Breakdown

Grants Paid $0

Salaries & Benefits $915,065

Fundraising Expenses $0

Other Expenses $482,918

TOTAL EXPENSES $1,397,983

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,364,871	$969,337	+0.4%
Expenses	$1,397,983	$1,033,338	+0.4%
Net Income	$-33,112	$-64,001	-0.5%

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

$81,314

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KATHRYN KOLKER	Executive Dir.	37.00	Officer	$74,647	$6,667	$81,314
KIRSTEN SALADOW	President	1.00	Officer Director	$0	$0	$0
NIKKI GUERRERO	Vice President	1.00	Officer Director	$0	$0	$0
DAN RODGERS	Treasurer	1.00	Officer Director	$0	$0	$0
GABRIELA MARTINEZ-MORENO	Director	1.00	Director	$0	$0	$0
ALLI CONDRA	Director	1.00	Director	$0	$0	$0
MICHELLE KONAR	Director	1.00	Director	$0	$0	$0
CHRIS HERTEL	Director	1.00	Director	$0	$0	$0
JOCELYN SANCHEZ	Director	1.00	Director	$0	$0	$0
HANNAH KULLBERG	Director	1.00	Director	$0	$0	$0
JEN BAE	Director	1.00	Director	$0	$0	$0
JENNIFER NOLFI	Director	1.00	Director	$0	$0	$0
MATTHEW BROWN	Director	1.00	Director	$0	$0	$0
CHRIS ROEHM	Director	1.00	Director	$0	$0	$0
MICHAEL JONAS	Director	1.00	Director	$0	$0	$0
RICHARD SCHWARTZ	Director	1.00	Director	$0	$0	$0
FRANCIS KUNGU	Director	1.00	Director	$0	$0	$0
SCOTT DOLICH	Director	1.00	Director	$0	$0	$0
WAMBUI MACHUA	Director	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
2024	No data	No data	No data	No data
2023	$1,364,871	$1,397,983	$618,431	$-33,112
2022	$969,337	$1,033,338	$643,579	$-64,001
2021	$928,222	$762,074	$708,985	$166,148
2020	$694,422	$838,227	$526,594	$-143,805
2019	$987,529	$888,178	$685,193	$99,351
2018	$898,496	$803,786	$588,515	$94,710

Portland Farmers Market