THE PORTLAND GARDEN CLUB FOUNDATION (EIN 931149996) - 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

1994

Legal Domicile

Principal Officer

MADIE RICHENSTEIN

Phone

5032222845

Tax Period

2024-06-01 to 2025-05-31

THE PORTLAND GARDEN CLUB FOUNDATION, founded in 1994, is a small nonprofit in the Environment sector that reported $109K in total revenue in fiscal year 2024. Revenue fell 68% from the prior year — a significant decline worth monitoring. Expenses of $173K exceeded revenue, resulting in a 58% operating deficit.

Mission

SUPPORT THE PORTLAND GARDEN CLUB AND CONSERVATION/EDUCATION FOR THE QUALITY OF THE ENVIRONMENT.

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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 $3,524

Program Service Revenue $0

Investment Income $102,145

Other Revenue $3,493

TOTAL REVENUE $109,162

Expense Breakdown

Grants Paid $125,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $127,666

Other Expenses $47,705

TOTAL EXPENSES $172,705

Year-over-Year Comparison

	2024	2023	Change
Revenue	$109,162	$344,112	-0.7%
Expenses	$172,705	$167,655	+0.0%
Net Income	$-63,543	$176,457	-1.4%

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

324

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
MADIE RICHENSTEIN	PRESIDENT	1.00	Officer Director	$0	$0	$0
SHERYL MCDONALD	PRESIDENT EL	1.00	Officer Director	$0	$0	$0
SHARON DOWSETT	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
MOLLY CLAREY	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
ANN CULHANE	RECORDING SE	1.00	Officer Director	$0	$0	$0
JANET KEENEY	CORRESPONDIN	1.00	Officer Director	$0	$0	$0
KAREN SELDEN	TREASURER	1.00	Officer Director	$0	$0	$0
PAMELA HUMMELT	ASST TREASUR	1.00	Officer Director	$0	$0	$0
LINDA MORROW	COUNSELOR/NO	1.00	Director	$0	$0	$0
ANN CARTER	COUNSELOR	1.00	Director	$0	$0	$0
LIZA LILLEY	AWARDS/JUDGI	1.00	Director	$0	$0	$0
NANCY BOLTON	COMMUNICATIO	1.00	Director	$0	$0	$0
ANNE GRAM	COMMUNITY OU	1.00	Director	$0	$0	$0
THERESA LOVETT	COMMUNITY OU	1.00	Director	$0	$0	$0
CYNTHIA GRANT	CONSERVATION	1.00	Director	$0	$0	$0
ANDREA WARD	CONSERVATION	1.00	Director	$0	$0	$0
REBECCA TEASDALE	FLORAL DESIG	1.00	Director	$0	$0	$0
STACIE WHITE	THE GARDNERS	1.00	Director	$0	$0	$0
MARY RUBLE	THE GARDENER	1.00	Director	$0	$0	$0
TARA MARDIKES	GARDEN HISTO	1.00	Director	$0	$0	$0
LISA HALL	GARDEN HISTO	1.00	Director	$0	$0	$0
MARILYN LAUFENBERG	HISTORIAN	1.00	Director	$0	$0	$0
CATHY VORHIES	HISTORIAN	1.00	Director	$0	$0	$0
SUSAN DENMAN	GARDEN	1.00	Director	$0	$0	$0
MICHELLE DUCHARME	GARDEN	1.00	Director	$0	$0	$0
MELINDA FREED	HORT. GROUP	1.00	Director	$0	$0	$0
ROBIN COSTIC	HORTICULTURE	1.00	Director	$0	$0	$0
LAURA HUDSON	HORTICULTURE	1.00	Director	$0	$0	$0
LINDA HERING	HOUSE	1.00	Director	$0	$0	$0
ELOISE CARSON	JUDGING	1.00	Director	$0	$0	$0
NELL FENDER	LIBRARY	1.00	Director	$0	$0	$0
TERRY PUTNAM	MEMBERSHIP	1.00	Director	$0	$0	$0
SHARON NUGENT	OFFICE	1.00	Director	$0	$0	$0
BARBARA GELTOSKY	PHOTOGRAPHY	1.00	Director	$0	$0	$0
CANDY HARVEY-SMITH	PROGRAM	1.00	Director	$0	$0	$0
SHELLEY DUTTON	PROVISIONALS	1.00	Director	$0	$0	$0
GENI DIRECTOR	PROVISIONALS	1.00	Director	$0	$0	$0
MICHELE CUNDARI	VISITING GAR	1.00	Director	$0	$0	$0
LACY HAGLER	VISITING GAR	1.00	Director	$0	$0	$0
SHANNON THOMAS	WEBMASTER	1.00	Director	$0	$0	$0
MARIAN DAVIS	WEBMASTER	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
2025	$109,162	$172,705	$4,584,873	$-63,543
2024	$344,112	$167,655	$4,313,692	$176,457
2023	$10,701	$140,188	$3,630,994	$-129,487
2022	$221,487	$242,644	$3,691,143	$-21,157
2021	$259,459	$124,496	$4,098,657	$134,963
2020	$311,286	$66,833	$3,422,509	$244,453
2019	$191,201	$360,257	$3,228,493	$-169,056
2018	$295,313	$76,546	$3,489,191	$218,767

THE PORTLAND GARDEN CLUB FOUNDATION