Portland Rotary Charitable Trust (EIN 936031284) - Form 990 Financial Analysis & Trantor Score

🔒

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

1949

Legal Domicile

Principal Officer

KATHERINE KENNEDY

Phone

5032281542

Tax Period

2023-07-01 to 2024-06-30

Portland Rotary Charitable Trust, founded in 1949, is a small nonprofit in the Community Improvement sector that reported $376K in total revenue in fiscal year 2023. Revenue surged 26% from the prior year, signaling strong growth momentum. Expenses of $332K left a modest 12% surplus.

Mission

THE PORTLAND ROTARY CHARITABLE TRUST IS THE ENTITY BY WHICH THE ROTARY CLUB OF PORTLAND CARRIES OUT ITS PHILANTHROPIC ACTIVITIES IN BOTH THE LOCAL AND WORLD COMMUNITIES SERVICING PRIMARILY THE NEEDS OF YOUTH.

🔒

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 (2023)

Revenue Breakdown

Contributions & Grants $181,850

Program Service Revenue $0

Investment Income $169,440

Other Revenue $24,374

TOTAL REVENUE $375,664

Expense Breakdown

Grants Paid $226,133

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $226,133

Other Expenses $105,869

TOTAL EXPENSES $332,002

Year-over-Year Comparison

	2023	2022	Change
Revenue	$375,664	$297,214	+0.3%
Expenses	$332,002	$366,461	-0.1%
Net Income	$43,662	$-69,247	-1.6%

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

N/A

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
MIKE LESTER	President	1.00	Officer Director	$0	$0	$0
BRIAN DAZEY	Past President	1.00	Officer Director	$0	$0	$0
CURTIS SHIREY	CLUB LIAISON	1.00	Officer Director	$0	$0	$0
KATHERINE KENNEDY	Trustee	1.00	Director	$0	$0	$0
BRIAN THOMAS	Trustee	1.00	Director	$0	$0	$0
BARB FISHER	Trustee	1.00	Director	$0	$0	$0
RICH FERGUSON	Trustee	1.00	Director	$0	$0	$0
MIKE ARTHUR	Trustee	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	No data	No data	No data	No data
2024	$375,664	$332,002	$4,559,803	$43,662
2023	$297,214	$366,461	$4,328,386	$-69,247
2022	$235,975	$327,165	$4,171,645	$-91,190
2021	$378,455	$423,820	$4,907,730	$-45,365
2021	$378,455	$423,820	$4,907,730	$-45,365
2020	$338,338	$686,537	$4,125,819	$-348,199
2019	$704,096	$341,265	$4,540,504	$362,831
2018	$468,330	$310,323	$4,113,491	$158,007

Portland Rotary Charitable Trust