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Elk Rock Garden Foundation

EIN 93-1157192 · Portland, OR

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

LegitimacyPassesRegistration and standingFinancial healthWeak24 out of 100GovernanceFair50 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

OUR MISSION IS TO CONSERVE, 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.

Income
$78,363
Spending
$214,052
Spent on programs
59%
Reserves
-21.9 months of spending
Largest source of income
donations and private grants, 66%
Employees
2
Volunteers
7

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 24 out of 100. Higher than 3% of charities in its peer group (environment, under $250k).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    16 of 20

    It owes 20% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 173% of income.

  • Income trend

    0 of 15

    Income fell 98% on the year before.

  • Spending floor

    8 of 15

    59% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 50 out of 100. Higher than 19% of charities in its peer group (environment, under $250k).

  • Independent board

    25 of 25

    6 of 6 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no 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.

  • No reported misuse

    10 of 10

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

Source: Form 990 for the year ending December 31, 2024, 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 (2)
  1. $76,530 spent. THE ELK ROCK GARDEN FOUNDATION'S GARDEN PROGRAM PRESERVES AND ENHANCES OUR NATIONALLY RECOGNIZED, HISTORIC GARDEN AND ALLOWS IT TO REMAIN FREE AND OPEN TO THE PUBLIC. IT ALSO FOSTERS COLLABORATION WITH GARDENING ENTHUSIASTS AND OTHER GARDEN-FOCUSED NONPROFITS TO DEVELOP NATURE-BASED SOLUTIONS TO INSPIRE GARDENERS AND PROMOTE BIODIVERSITY AND CLIMATE-RESILIENCE.
  2. $49,390 spent. THE MANOR HOUSE HOUSES THE ELK ROCK GARDEN FOUNDATION AND RENTS OFFICE SPACES TO OTHER GARDEN-RELATED NONPROFIT ORGANIZATIONS TO ACCOMMODATE THEIR OPERATIONS/HEADQUARTERS. ADDITIONALLY, OTHER PARTNER NONPROFITS NOT LOCATED HERE CAN RENT THE CONFERENCE ROOM AND CHAPEL FOR BOARD MEETINGS, RETREATS, LECTURES, AND OTHER PROGRAMMING. FOR 2024, THE MAIN TENANT WAS HARDY PLANT SOCIETY OF OREGON.

Source: Form 990 for the year ending December 31, 2024, 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 November 6, 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 December 2024.

    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 December 1994.

    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 November 4, 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.