Nonprofit · EIN 93-1157192
ELK ROCK GARDEN FOUNDATION
Tax-exempt · PORTLAND, OR 97219
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $78,363 | $214,052 | -$135,689 | $5,151,289 | $1,053,232 | $4,098,057 |
| December 31, 2023 | 990 | $4,287,319 | $109,331 | $4,177,988 | $5,433,746 | $1,200,000 | $4,233,746 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $51,888
- Program service revenue
- $15,975
- Investment income
- $10,500
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $56,199
- Salaries, compensation and benefits (total)
- $63,618
- Professional fundraising fees
- $0
- Legal fees
- $2,357
- Accounting fees
- $2,988
- Occupancy
- $41,882
- Depreciation
- $22,994
- Program services (functional)
- $125,920
- Management and general (functional)
- $88,132
Balance sheet and other
- Total assets, start of year
- $5,433,746
- Total assets, end of year
- $5,151,289
- Total liabilities, end of year
- $1,053,232
- Net assets, end of year
- $4,098,057
- Land, buildings and equipment
- $4,477,275
- Net assets without donor restrictions
- $4,086,875
- Net assets with donor restrictions
- $11,182
- Gross receipts
- $78,363
- Employees
- 2
- Volunteers
- 7
- Year formed
- 1994
- State of legal domicile
- OR
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| THOMAS TRUSZKOWSKI | MEMBER Trustee or director | 2 | $0 |
| NANCY TRUSZKOWSKI | TREASURER Trustee or director, Officer | 2 | $0 |
| PETER PLATT | PRESIDENT Trustee or director, Officer | 4 | $0 |
| ART GRAVES | MEMBER Trustee or director | 2.5 | $0 |
| JOSH HINERFELD | SECRETARY Trustee or director, Officer | 2.5 | $0 |
| JOSEPHINE LOWE | MEMBER Trustee or director | 2 | $0 |
| STEPHANIE BROWN | MEMBER Trustee or director | 4 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RACHEL MILTON | MEMBER Trustee or director | 4 | $21,365 | $21,365 |
| THOMAS TRUSZKOWSKI | SECRETARY Trustee or director, Officer | 4 | $0 | $0 |
| NANCY TRUSZKOWSKI | TREASURER Trustee or director, Officer | 6 | $0 | $0 |
| PETER PLATT | PRESIDENT Trustee or director, Officer | 10 | $0 | $0 |
| STEPHANIE BROWN | MEMBER Trustee or director | 8 | $0 | $0 |
| ART GRAVES | MEMBER Trustee or director | 6 | $0 | $0 |
| JOSH HINERFELD | MEMBER Trustee or director | 8 | $0 | $0 |
| JOSEPHINE LOWE | MEMBER Trustee or director | 4 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 11800 S MILITARY LN, PORTLAND, OR 97219-8436
- In care of
- % CRAIG E IVERSON
- Principal officer (990 for 2024)
- STEPHANIE BROWN, 11800 S MILITARY LANE, PORTLAND, OR 97219
- Signed the 990
- STEPHANIE BROWN, EXECUTIVE DIRECTOR
- Phone
- (503) 635-3899
- Website
- WWW.ELKROCKGARDEN.ORG
- Return prepared by
- TALBOT KORVOLA & WARWICK LLP
Mission
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.
Program accomplishments
- 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.Expenses $76,530
- 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.Expenses $49,390 · revenue $15,975
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 93-1157192
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1994
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C410)
- Assets (IRS master file)
- $5,151,289
- Income (IRS master file)
- $78,363
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $78,363 | $214,052 | $5,151,289 | XML |
| 990 | December 2023 | $4,287,319 | $109,331 | $5,433,746 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 93-1157192).
Questions about ELK ROCK GARDEN FOUNDATION
- What is the EIN of ELK ROCK GARDEN FOUNDATION?
- The employer identification number (EIN) of ELK ROCK GARDEN FOUNDATION is 93-1157192.
- Is ELK ROCK GARDEN FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
- Are donations to ELK ROCK GARDEN FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ELK ROCK GARDEN FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ELK ROCK GARDEN FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ELK ROCK GARDEN FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of ELK ROCK GARDEN FOUNDATION?
- The 990 for the year ended December 31, 2024 names STEPHANIE BROWN.
- Who are the officers and directors of ELK ROCK GARDEN FOUNDATION?
- The 990 for the year ended December 31, 2024 lists 7 people; 0 received compensation from the organization.
- How much revenue does ELK ROCK GARDEN FOUNDATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $78,363, expenses of $214,052 and total assets of $5,151,289 at year end.
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