ELK ROCK GARDEN FOUNDATION (EIN 931157192) - 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

STEPHANIE BROWN

Phone

5036353899

Tax Period

2024-01-01 to 2024-12-31

ELK ROCK GARDEN FOUNDATION, founded in 1994, is a micro nonprofit in the Environment sector that reported $78K in total revenue in fiscal year 2024. Revenue fell 98% from the prior year — a significant decline worth monitoring. Expenses of $214K exceeded revenue, resulting in a 173% operating deficit.

Mission

OUR MISSION IS TO PRESERVE, RESTORE AND ENHANCE THE ELK ROCK GARDEN PROPERTY, LOCATED AT 11800 S MILITARY LANE, PORTLAND, OREGON 97219, TO SERVE AS A NATIONALLY RECOGNIZED HISTORIC GARDEN AND CENTER FOR LEARNING, WHERE PARTNER NONPROFIT ORGANIZATIONS AND GARDENING ENTHUSIASTS OF ALL BACKGROUNDS CAN MEET AND COLLABORATE ON NATURE-BASED SOLUTIONS THAT IMPROVE THE HEALTH AND BEAUTY OF CITIES. WE BELIEVE IN THE VALUE OF GARDEN LANDSCAPES TO INSPIRE JOY, OFFER PEACEFUL ENJOYMENT, AND PROMOTE BIODIVERSITY AND CLIMATE-RESILIENCE.

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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 $51,888

Program Service Revenue $15,975

Investment Income $10,500

Other Revenue $0

TOTAL REVENUE $78,363

Expense Breakdown

Grants Paid $0

Salaries & Benefits $63,618

Fundraising Expenses $0

Program Expenses $125,920

Other Expenses $150,434

TOTAL EXPENSES $214,052

Year-over-Year Comparison

	2024	2023	Change
Revenue	$78,363	$4,287,319	-1.0%
Expenses	$214,052	$109,331	+1.0%
Net Income	$-135,689	$4,177,988	-1.0%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
THOMAS TRUSZKOWSKI	MEMBER	2.00	Director	$0	$0	$0
NANCY TRUSZKOWSKI	TREASURER	2.00	Officer Director	$0	$0	$0
PETER PLATT	PRESIDENT	4.00	Officer Director	$0	$0	$0
ART GRAVES	MEMBER	2.50	Director	$0	$0	$0
JOSH HINERFELD	SECRETARY	2.50	Officer Director	$0	$0	$0
JOSEPHINE LOWE	MEMBER	2.00	Director	$0	$0	$0
STEPHANIE BROWN	MEMBER	4.00	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	$78,363	$214,052	$5,151,289	$-135,689
2023	$4,287,319	$109,331	$5,433,746	$4,177,988
2018	$39,001	$49,930	$25,224	$-10,929

ELK ROCK GARDEN FOUNDATION