Harpers Playground EIN 46-4451148 Form 990 (PDF) Claim this org

Harpers Playground

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Builds inclusive playgrounds, creating welcoming spaces for everyone. For fiscal year 2024 it reported $396K in revenue, $642K in expenses, and $300K in net assets.Pt I

Founded
2010
Type
Public charity (501(c)(3)) · Recreation & Sports
Location
Portland, OR
Filings
5 on file (2020–2024)
Revenue
$396KFY2024
Expenses
$642K
Net assets
$300K
People
14
Filings
5
Updates
0
More identity details & actions ⌄
EIN  46-4451148 Public charity (501(c)(3)) Portland, OR Founded 2010
Form 990 (PDF)
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Size
$100K–1M
What they do
Builds inclusive playgrounds, creating welcoming spaces for everyone.
Leadership
G Cody Qj Goldberg · Executive Dir. · $116K
Money in and out
$396K revenue, $642K expenses
Bottom line
57% program efficiency
Where the money goes · FY2024
Total revenue
$396K
Pt VIII · Ln 12
Total expenses
$642K
Pt IX · Ln 25
Net assets
$300K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$246K
Where spending went · Part IX cols B–D
Program services $0.57 Management & general $0.16 Fundraising $0.27
Program efficiency
57%
of spending reaches programs▼ -14% vs prior filing year
Operating runway
5.0mo
months of highly liquid reserves at operating expense rate▼ -12% vs prior filing year
Surplus margin
-62%
revenue over expenses, this year▼ -1110% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$396K
FY2024▼ -69%
Expenses
$642K
FY2024▼ -46%
Total assets
$353K
FY2024▼ -40%
Total liabilities
$53K
FY2024▲ +13%
Total revenue
$396K
Pt VIII · Ln 12
Total expenses
$642K
Pt IX · Ln 25
Net assets
$300K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$246K
Total assetsPt X · Ln 16$353K
Program-expense ratioPt IX · col B57%
Voting members of governing bodyPt I · Ln 312
Independent voting membersPt I · Ln 412

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CHarpers Playground
EINHdr · item D46-4451148
Principal addressHdr · item CPortland, OR
WebsiteHdr · item Jnone reported
Year of formationHdr · item L2010
State of legal domicileHdr · item MOR
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFRecreation & Sports (N32)
Ruling yearIRS BMFMar 2015

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a12
Independent voting membersPt VI · Ln 1b12
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Dir.
$116,325Pt VII · Sec A
$104,283Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

G Cody Qj Goldberg’s $116K as Executive Dir. is at the 95th percentile of top reported officer pay among 1018 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
G Cody Qj Goldberg$116,325$114,923$105,910$91,784$97,090
Justine Monahan$104,283$112,061
Cody Goldberg$102,126

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Mission & Programs · Part III

Where the work happens

1 program service account for $367K of program spending, described in the organization's own filed words · FY2024.
01

Harpers playground (the organization) is a nonprofit organization incorporated in the state of oregon in 2009. The organization addresses the need for playgrounds that are designed for everybody. Far too often, playgrounds leave vital members of our communities on the sidelines, they are inaccessible to caregivers, and they lack nature.

$367Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$379K · 96%
Program service revenue$16K · 4%
Investment income$6K · 2%
Contributions & grants96%$379K
Program service revenue4%$16K
Investment income2%$6K
Total revenueLn 12$396K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.57 Management & general $0.16 Fundraising $0.27
Program services57%$367K
Management & general16%$100K
Fundraising27%$175K
Total functional expensesLn 25$642K

Balance Sheet

Part X · end of year
CashLn 1$264K
Total assetsLn 16$353K
Total liabilitiesLn 26$53K
Total net assetsLn 32$300K
Months of cash on handcomputed4.9

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $264K · Operating expenses (Pt IX) $642K · Less non-cash grants $10K · Cash operating expenses/yr $632K
5.0 months
Where the money goes
Program services
Program services $367K · Total expenses $642K
57%
Management & General
Management & general $100K · Total expenses $642K
16%
Fundraising
Fundraising $175K · Total expenses $642K
27%
Cost to raise $1
Fundraising expense (3-yr avg) $219K · Solicited contributions (3-yr avg) $1.3M
$0.17 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $379K · Total revenue $396K
96%
Government reliance
Government grants — · Total revenue $396K
Earned-income share
Program service revenue $16K · Total revenue $396K
4%
Investment reliance
Investment income $6K · Total revenue $396K
+2%
Program self-sufficiency
Program service revenue $16K · Total expenses $642K
2%
Growth & trend
Revenue growth (YoY)
This year $396K · Prior year $1.3M
-69%
Revenue CAGR
FY2019 $583K · FY2024 $396K
-7%
Net-asset trend (YoY)
End of year $300K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $396K · Expenses $642K
-62%
Liabilities-to-Assets
Total liabilities — · Total assets $353K
Net-asset ratio
Net assets $300K · Total assets $353K
85%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $353K
0%
People & payroll
Highest Reported Total Compensation
Individual G Cody Qj Goldberg · Reported title Executive Dir. · Highest reported compensation $116K · Total expenses $642K
18%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $426K · Total expenses $642K
66%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 57%
Overhead ratio 16%
Fundraising cost ratio 46%
Revenue growth -69%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$10K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024$1.3M revenue · ⤓ 990 PDF
FY2023$2.2M revenue · ⤓ 990 PDF
FY2022$1.1M revenue · ⤓ 990 PDF
FY2021$838K revenue · ⤓ 990 PDF
FY2020$583K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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