Arts Council of Lake Oswego

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1999

Legal Domicile

Phone

5032721214

Tax Period

2024-07-01 to 2025-06-30

Arts Council of Lake Oswego, founded in 1999, is a small nonprofit in the Arts, Culture & Humanities sector that reported $356K in total revenue in fiscal year 2024.

Mission

The Arts Council of Lake Oswego (ACLO) makes it possible to experience the power of art, everyday. ACLO facilitates the placement and preservation of public art in Lake Oswego, provides access to art exhibits for residents and visitors and advances lifelong learning.

Program Service Accomplishments

Program 1

Expenses: $46,254 Revenue: $1,250

Gallery Without Walls: On behalf of the City of Lake Oswego, managed outdoor sculptures on the street; installed and deinstalled sculptures on loan from artists; held public vote for favorite...

Gallery Without Walls: On behalf of the City of Lake Oswego, managed outdoor sculptures on the street; installed and deinstalled sculptures on loan from artists; held public vote for favorite sculpture to purchase for the City's permanent collection; held celebration and docent LED tours of the 23 public sculptures in the rotating gallery without walls; oversight, management and maintenance of the City of Lake Oswego permanent public art collection.

Program 2

Expenses: $18,000

Public Art Acquisition: Annually the Arts Council acquires one new art sculpture for the City of Lake Oswego via the popular "People's Choice" activity. Members of the community vote for one of the sculptures on exhibit throughout the community to add to the City's permanent collection.

Program 3

Expenses: $9,648

The ACLO makes it possible to experience the power of art, everyday. ACLO facilitates the placement and preservation of public art in Lake Oswego, provides access to art exhibits for residents and...

The ACLO makes it possible to experience the power of art, everyday. ACLO facilitates the placement and preservation of public art in Lake Oswego, provides access to art exhibits for residents and visitors and advances lifelong learning.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $80,501

Program Service Revenue $218,523

Investment Income $16,866

Other Revenue $39,695

TOTAL REVENUE $355,585

Expense Breakdown

Grants Paid $0

Salaries & Benefits $270,023

Fundraising Expenses $1,709

Program Expenses $73,902

Other Expenses $112,094

TOTAL EXPENSES $382,117

Year-over-Year Comparison

	2024	2023	Change
Revenue	$355,585	$371,294	0.0%
Expenses	$382,117	$383,874	0.0%
Net Income	$-26,532	$-12,580	+1.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

125

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
Melissa Messner	Past President	8.00	Director	$0	$0	$0
Beverly Aldinger	Director	5.00	Director	$0	$0	$0
Matthew Boghard	Director	5.00	Director	$0	$0	$0
Bonnie Cartwright	Director	5.00	Director	$0	$0	$0
Aaron Fishman	Director	5.00	Director	$0	$0	$0
Patrick Gutierrez	Director	5.00	Director	$0	$0	$0
Carey Haladay	Director	5.00	Director	$0	$0	$0
Amy Kjesbo Lincoln	Director	5.00	Director	$0	$0	$0
Lynne Naughton	Director	5.00	Director	$0	$0	$0
Nan Robertson	Director	5.00	Director	$0	$0	$0
Samantha Springer	President	10.00	Officer	$0	$0	$0
Elizabeth Sattelberger	Vice President	8.00	Officer	$0	$0	$0
Jim Frank	Secretary	8.00	Officer	$0	$0	$0
Lawrence Kitchen	Treasurer	8.00	Officer	$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	$355,585	$382,117	$348,256	$-26,532
2024	$371,294	$383,874	$375,283	$-12,580
2023	$305,970	$339,373	$387,995	$-33,403
2022	$426,042	$309,727	$422,669	$116,315
2021	$411,878	$378,827	$377,401	$33,051
2020	$425,301	$316,612	$310,422	$108,689
2019	$321,340	$260,123	$168,910	$61,217