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Passes our checks

Old Church Society Inc

EIN 93-6044352 · Portland, OR

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

LegitimacyPassesRegistration and standingFinancial healthFair63 out of 100GovernanceGood75 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO PRODUCE, PRESENT AND SUPPORT PROGRAMS THAT REFLECT AND ENHANCE THE CULTURAL LIFE OF THE COMMUNITY, AND TO PRESERVE AND CELEBRATE THE BUILDING'S HISTORIC ARCHITECTURE.

Income
$704,211
Spending
$879,773
Spent on programs
71%
Reserves
4 months of spending
Largest source of income
other income, 44%
Employees
19
Volunteers
10

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

Fair: 63 out of 100.

  • Reserves

    20 of 35

    Spendable reserves would cover 4.0 months of spending.

  • Debt

    20 of 20

    It owes 10% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 25% of income.

  • Income trend

    15 of 15

    Income rose 2% on the year before.

  • Spending floor

    8 of 15

    71% of spending went to programs and raising each dollar of donations cost 43 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: 75 out of 100.

  • Independent board

    25 of 25

    9 of 9 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

    10 of 10

    Gave the board a copy of this return before filing it.

  • 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 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 (1)
  1. $621,579 spent. THE OLD CHURCH CONCERT HALL (TOC) IS A NON-RELIGIOUS, NONPROFIT ORGANIZATION WITH A DUAL MISSION: TO PRODUCE, PRESENT AND SUPPORT PROGRAMS THAT REFLECT AND ENHANCE THE CULTURAL LIFE OF THE COMMUNITY, AND TO PRESERVE AND CELEBRATE THE BUILDING'S HISTORIC ARCHITECTURE. TOC'S PROGRAMMING MAKES THE MOST OF THIS UNIQUELY INTIMATE PERFORMANCE SPACE, OFFERING DIVERSE, INCLUSIVE, AND INSPIRING ARTISTIC EXPERIENCES. OUR TOC PRESENTS SERIES FEATURES A MIX OF MUSICAL PERFORMANCES, INCLUDING RARE OPPORTUNITIES TO SEE GROUNDBREAKING NATIONAL AND INTERNATIONAL ARTISTS IN AN INTIMATE SETTING. WE ALSO PRODUCE AND HOST FREE OUTDOOR CONCERTS AND BI-MONTHLY LUNCHTIME CONCERTS, AS WELL AS COMMUNITY CONVERSATIONS AND SOCIAL JUSTICE EVENTS THROUGH THE WE CAN LISTEN SERIES. THE FREE LUNCHTIME CONCERT SERIES PARTICULARLY BENEFITS LOW-INCOME COMMUNITY MEMBERS, SENIORS, PEOPLE WITH DISABILITIES, AND OTHER VULNERABLE POPULATIONS. IN 2024, WE PRESENTED 67 OF OUR OWN MUSIC AND CULTURAL EVENTS, OF WHICH 24 WERE FREE TO THE PUBLIC AND DISTRIBUTED DIGITALLY VIA LIVESTREAM AND CABLE BROADCAST TO OVER 200,000 HOUSEHOLDS IN THE PORTLAND METRO AREA. WE ALSO HOSTED A WIDE VARIETY OF PERFORMING ARTS NONPROFITS, LOCAL ARTISTS, PROMOTERS, AND COMMUNITY GROUPS FOR AN ADDITIONAL 143 EVENTS. OVER THE COURSE OF THE YEAR, 51,455 ADULTS AND 515 CHILDREN ATTENDED OUR PROGRAMS, AND 195 PERFORMERS WERE GIVEN THE OPPORTUNITY TO APPEAR ON OUR STAGE. THE OLD CHURCH CONCERT HALL (TOC) IS A NON-RELIGIOUS, NONPROFIT ORGANIZATION WITH A DUAL MISSION: TO PRODUCE, PRESENT AND SUPPORT PROGRAMS THAT REFLECT AND ENHANCE THE CULTURAL LIFE OF THE COMMUNITY, AND TO PRESERVE AND CELEBRATE THE BUILDING'S HISTORIC ARCHITECTURE. TOC'S PROGRAMMING MAKES THE MOST OF THIS UNIQUELY INTIMATE PERFORMANCE SPACE, OFFERING DIVERSE, INCLUSIVE, AND INSPIRING ARTISTIC EXPERIENCES. OUR TOC PRESENTS SERIES FEATURES A MIX OF MUSICAL PERFORMANCES, INCLUDING RARE OPPORTUNITIES TO SEE GROUNDBREAKING NATIONAL AND INTERNATIONAL ARTISTS IN AN INTIMATE SETTING. WE ALSO PRODUCE AND HOST FREE OUTDOOR CONCERTS AND BI-MONTHLY LUNCHTIME CONCERTS, AS WELL AS COMMUNITY CONVERSATIONS AND SOCIAL JUSTICE EVENTS THROUGH THE WE CAN LISTEN SERIES. THE FREE LUNCHTIME CONCERT SERIES PARTICULARLY BENEFITS LOW-INCOME COMMUNITY MEMBERS, SENIORS, PEOPLE WITH DISABILITIES, AND OTHER VULNERABLE POPULATIONS. IN 2024, WE PRESENTED 67 OF OUR OWN MUSIC AND CULTURAL EVENTS, OF WHICH 24 WERE FREE TO THE PUBLIC AND DISTRIBUTED DIGITALLY VIA LIVESTREAM AND CABLE BROADCAST TO OVER 200,000 HOUSEHOLDS IN THE PORTLAND METRO AREA. WE ALSO HOSTED A WIDE VARIETY OF PERFORMING ARTS NONPROFITS, LOCAL ARTISTS, PROMOTERS, AND COMMUNITY GROUPS FOR AN ADDITIONAL 143 EVENTS. OVER THE COURSE OF THE YEAR, 51,455 ADULTS AND 515 CHILDREN ATTENDED OUR PROGRAMS, AND 195 PERFORMERS WERE GIVEN THE OPPORTUNITY TO APPEAR ON OUR STAGE.

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 September 7, 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 September 30, 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 September 10, 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 September 7, 2026.

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

    Recognized by the IRS since April 1968.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 7, 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.