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Lan Su Chinese Garden

EIN 93-1296840 · Portland, OR

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

LegitimacyPassesRegistration and standingFinancial healthWeak38 out of 100GovernanceGood85 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE MISSION OF LAN SU CHINESE GARDEN IS TO CULTIVATE AN OASIS OF TRANQUIL BEAUTY AND HARMONY TO INSPIRE, ENGAGE, AND EDUCATE OUR GLOBAL COMMUNITY IN THE APPRECIATION OF A RICHLY AUTHENTIC CHINESE CULTURE.

Income
$2.9 million
Spending
$3.4 million
Spent on programs
60%
Reserves
1.5 months of spending
Largest source of income
fees for its services, 56%
Employees
70
Volunteers
96
Highest pay
$164,704, executive dir.

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: 38 out of 100. Higher than 5% of charities in its peer group (environment, $1m to $10m).

  • Reserves

    10 of 35

    Spendable reserves would cover 1.5 months of spending.

  • Debt

    5 of 20

    It owes 58% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 18% of income.

  • Income trend

    15 of 15

    Income rose 21% on the year before.

  • Spending floor

    8 of 15

    60% of spending went to programs and raising each dollar of donations cost 33 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

Good: 85 out of 100. Higher than 31% of charities in its peer group (environment, $1m to $10m).

  • Independent board

    25 of 25

    13 of 13 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave 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

    0 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 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 (3)
  1. $758,533 spent. MEMBERSHIP & PROGRAMMING LAN SU GARDEN OFFERS CULTURAL PROGRAMS FOR OUR VISITORS AND MEMBERS. THESE PROGRAMS ARE FREE TO VISITORS AND MEMBERS WITH A FEW SPECIAL TICKETED EVENTS. LAN SU PARTNERS WITH LOCAL AND REGIONAL INDIVIDUALS AND ORGANIZATIONS THAT PROVIDE OVER 800 FREE PROGRAMS IN THE GARDEN EACH YEAR. LAN SU PRODUCES SEVERAL TICKETED EVENTS EACH YEAR. THESE EVENTS INCLUDE CULTURAL PERFORMANCES, SUMMER CONCERTS, AND EVENT RECEPTIONS.THE BENEFITS OF MEMBERSHIP PROVIDE UNLIMITED DAYTIME ADMISSION FOR 12 MONTHS, NUMEROUS PROGRAMMING ACTIVITIES THROUGHOUT THE YEAR, MONTHLY MORNING AND EVENING HOURS IN THE GARDEN FOR MEMBERS ONLY, DISCOUNTS AT THE TEAHOUSE AND GARDEN SHOP AND A SUBSCRIPTION TO OUR QUARTERLY NEWSLETTER. MEMBERS ALSO RECEIVE ADVANCED PRE-SALE ACCESS FOR TICKETED EVENTS.
  2. $709,330 spent. GARDEN OPERATIONS LAN SU IS PRIMARILY A VISITOR ATTRACTION/DESTINATION, SO THE PHYSICAL ASPECT OF THE GARDEN ITSELF IS PARAMOUNT TO OUR SUCCESS. KNOWN FOR OUR BEAUTIFUL ARCHITECTURE, CAREFULLY TENDED LANDSCAPES OF RARE AND CULTURALLY SIGNIFICANT PLANTS, AND OUR MISSION OF CULTURAL EDUCATION FOR ALL AGES, LAN SU REQUIRES THE DEDICATED RESOURCES OF BOTH STAFF AND BUDGET ALLOCATIONS TO MAINTAIN THE GARDEN AND STRUCTURES. ADDITIONALLY, TO PROVIDE THE MORE THAN 100,000 ANNUAL VISITORS WITH THE DEEP CULTURAL KNOWLEDGE THAT LAN SU EMBODIES, OUR 100 VOLUNTEERS ARE LED BY A VOLUNTEER DIRECTOR AND PROVIDE DAILY DOCENT LED TOURS AND WELCOME VISITORS AND MEMBERS ALIKE AT OUR FRONT ENTRANCE.
  3. $582,225 spent. RETAIL AND ADMISSIONS EXPENSES FOR THE RETAIL & ADMISSIONS DEPARTMENT ENCOMPASS WHOLESALE AND OPERATIONAL COSTS ASSOCIATED WITH RUNNING THE GARDEN SHOP AND ALL ADMISSIONS AND EVENT TICKETING FOR THE GARDEN DAILY. THESE EXPENSES INCLUDE STAFFING COSTS PLUS ALL THE NECESSARY EQUIPMENT AND SUPPLIES TO RUN TWO POS STATIONS AS WELL AS ONLINE AND MOBILE TICKETING PLATFORM COSTS. A BULK OF THE EXPENSES ARE ATTRIBUTED TO THE PURCHASE OF WHOLESALE MERCHANDISE FOR RETAIL SALE AND THE PAYMENT OF CONSIGNMENT FEES TO ARTISTS SELLING THROUGH OUR ROTATING EXHIBITION PROGRAM.

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 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 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 July 2000.

    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.