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Participatory Budgeting Oregon

EIN 84-4584551 · Portland, OR

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong93 out of 100GovernanceFair66 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

Participatory budgeting PB is a democratic process in which community members decide how to spend part of a public budget. It gives people real power over real money.

Income
$345,037
Spending
$148,808
Spent on programs
67%
Reserves
8.8 months of spending
Largest source of income
donations and private grants, 99%
Employees
12
Highest pay
$240, board member

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 93 out of 100.

  • Reserves

    28 of 35

    Spendable reserves would cover 8.8 months of spending.

  • Debt

    20 of 20

    It owes 1% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 57% of income.

  • Income trend

    15 of 15

    Income rose 107% on the year before.

  • Spending floor

    15 of 15

    67% of spending went to programs and raising each dollar of donations cost 5 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 66 out of 100.

  • Independent board

    25 of 25

    3 of 5 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $46,571 spent. Education Leadership development Participatory Budgeting PB Oregon trains students, municipal staff, elected officials, and the general public about pubic budgeting and participatory budgeting in particular in order to build community and government knowledge and capacity to implement transformative participatory budgeting. PB Oregon specifically builds leadership among youth and students to lead in participatory budgeting implementation and advocacy.
  2. $39,302 spent. Advocacy and Lobbying PB Oregon advocates for governments to launch and implement participatory budgeting or support the launch and implementation by other governments. This includes educating elected officials about PB, providing information to public officials to support PB implementation, PB policy development, and direct and grassroots lobbying. The latter can include co-leading initiative petitions and ballot measures.
  3. $13,266 spent. Technical Consulting Participatory Budgeting Oregon advises and assists local governments to design, implement, and evaluate participatory budgeting processes and participatory budgeting education.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since November 2021.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.