300 Main Incorporated: Nonprofit Profile, Financials & Form 990 (EIN 93-0839426)

Revenue by fiscal year
FY2021	$198K
FY2022	$210K
FY2023	$202K
FY2024	$216K
FY2025	$269K

Expenses by fiscal year
FY2021	$202K
FY2022	$168K
FY2023	$163K
FY2024	$178K
FY2025	$201K

Net assets by fiscal year
FY2021	−$52K
FY2022	−$10K
FY2023	$29K
FY2024	$67K
FY2025	$134K

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 1984.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

81 cents of each dollar spent went to programs.

81%

19%

Program services 81% · $162K Management & general 19% · $39K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

35 people listed on the 990.

Part VII, Section A · reportable compensation

Hartman Stuart J

President/CEO

$0Pt VII · Sec A

Amberg Robert R

Executive VP Gen Counsel

$0Pt VII · Sec A

Rossello Frank JR

CFO and VP of Finance

$0Pt VII · Sec A

Fard Bobby J

VP Acquis and Proj Dev

$0Pt VII · Sec A

Escandon Yuri Andrew

VP Housing Operations

$0Pt VII · Sec A

Gilchrist Kevin Darrell

VP Dev Fin & Asset Mgmt

$0Pt VII · Sec A

Battaglia Nada

VP Human Resources

$0Pt VII · Sec A

Titus Stephanie L

VP Philanthropy/Cso

$0Pt VII · Sec A

See 300 Main Incorporated executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

Family or business ties among officersPt VI · Ln 2No
Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides affordable housing for low-income elderly individuals.

Questions for 300 Main Incorporated

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1 program · $162K · in their own filed words · FY2024

01

300 Main, INC. Is a not-for-profit corporation formed in accordance with the not-for-profit statutes of the state of oregon. The corporation was formed for the purpose of operating a 26 unit community known as 300 Main located in estacada, oregon, which provides housing for low income elderly persons pursuant to section 202 of the…

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 93-0839426) · Dispute this line

$162Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$269K

Ln 12

Gifts and grantsLn 1h$171K

Fees for servicesLn 2g$94K

Investment incomeLn 3$3K

Money outPt IX

$201K

Ln 25

Programscol B$162K

Managementcol C$39K

Owns and owesPt X

$134K

net assets · Ln 32

Cash and savingsLn 1–2$13K

Total assetsLn 16$298K

LiabilitiesLn 26$164K

PeoplePt VI, VII

35

listed · VII A

PaidVII A0

Voting boardVI 1a7

IndependentVI 1b7

2In more detail

Revenue in detailPt VIII

Gifts and grantsLn 1h$171K

Government grantsLn 1e$171K

Fees for servicesLn 2g$94K

Investment incomeLn 3$3K

Other incomeLn 4–11$430

Total revenueLn 12$269K

Assets in detailPt X, end of year

CashLn 1$5K

SavingsLn 2$7K

Cash and savings togetherLn 1–2$13K

Accounts receivableLn 4$9K

Land, buildings, equipmentLn 10c$187K

InvestmentsLn 11–13$81K

Other assetsLn 15$9K

Total assetsLn 16$298K

LiabilitiesLn 26$164K

Net assetsLn 32$134K

OperationsPt I, VI

EmployeesI 50

VolunteersI 60

Fiscal year endsHeaderJanuary

Conflict-of-interest policyVI 12aYes

Whistleblower policyVI 13Yes

Records policyVI 14Yes

3Year over year

Balance sheet, start vs end of yearPt X · col A, B

Line	Start FY25	End FY25
Cash and savingsLn 1–2	$4K	$13K
InvestmentsLn 11–13	$68K	$81K
Land, buildings, equipmentLn 10c	$156K	$187K
Total assetsLn 16	$246K	$298K
LiabilitiesLn 26	$179K	$164K
Net assetsLn 32	$67K	$134K

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Management feesLn 11a	$19K		$19K
Legal feesLn 11b	$7K		$7K
Accounting feesLn 11c	$6K		$6K
Advertising and promotionLn 12	$319		$319
Office expensesLn 13	$17K	$17K
OccupancyLn 16	$70K	$70K
TravelLn 17	$6K		$6K
Depreciation, depletion and amortizationLn 22	$19K	$19K
InsuranceLn 23	$314	$314
Other expenses (24a–d)Ln 24	$56K	$56K	$149
Total functional expensesLn 25	$201K	$162K	$39K	$0

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2025 Latest ViewingFiled with the IRS Oct 2, 2025	$269K	$201K	$68K	$134K	990 PDF
FY2024Filed with the IRS Nov 11, 2024	$216K	$178K	$38K	$67K	990 PDF
FY2023Filed with the IRS Nov 20, 2023	$202K	$163K	$39K	$29K	990 PDF
FY2022Filed with the IRS Nov 7, 2022	$210K	$168K	$42K	−$10K	990 PDF
FY2021Filed with the IRS Nov 17, 2021	$198K	$202K	−$4K	−$52K	990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations

See the full FY2025 990

Part I · Summary $268,754 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $129,662$171,452

I-9 Program service revenuePrior year $83,928$94,273

I-10 Investment incomePrior year $1,750$2,599

I-11 Other revenuePrior year $581$430

I-12 Total revenuePrior year $215,921$268,754

I-13 Grants and similar amounts paidPrior year $0$0

I-14 Benefits paid to membersPrior year $0$0

I-15 Salaries and benefitsPrior year $0$0

I-16a Professional fundraising feesPrior year $0$0

I-17 Other expensesPrior year $178,063$201,150

I-18 Total expensesPrior year $178,063$201,150

I-19 Revenue less expensesPrior year $37,858$67,604

Part VI · Governance 7 of 7 board members independent, no flags

VI-1a Voting members of the governing body7

VI-1b Independent voting members7

VI-2 Family or business relationship among officers or directorsNo

VI-12a Written conflict of interest policyYes

VI-13 Written whistleblower policyYes

VI-14 Document retention and destruction policyYes

VI-15a Process for setting top official's payYes

Part VIII · Statement of revenue $268,754 across 6 lines filed

VIII-1e Government grants$171,452

VIII-1h Total contributions, gifts and grants$171,452

VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $94,273$94,273

VIII-3 Investment incomeExcluded from tax $2,599$2,599

VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $430$430

VIII-12 Total revenueRelated to mission $94,273 · Unrelated business $0 · Excluded from tax $3,029$268,754

Part IX · Statement of functional expenses $201,150 across 10 lines filed

IX-11a Management feesManagement $19,229$19,229

IX-11b Legal feesManagement $6,999$6,999

IX-11c Accounting feesManagement $6,500$6,500

IX-12 Advertising and promotionManagement $319$319

IX-13 Office expensesPrograms $16,991$16,991

IX-16 OccupancyPrograms $69,773$69,773

IX-17 TravelManagement $5,941$5,941

IX-22 Depreciation, depletion and amortizationPrograms $19,219$19,219

IX-23 InsurancePrograms $314$314

IX-24 Other expenses (24a–d)Programs $55,716 · Management $149$55,865

IX-25 Total functional expensesPrograms $162,013 · Management $39,137 · Fundraising $0$201,150

Part X · Balance sheet $298,423 assets, 15 lines filed

X-1 Cash, non-interest-bearingStart of year $198$5,131

X-2 Savings and temporary cash investmentsStart of year $3,734$7,385

X-4 Accounts receivableStart of year $7,690$8,722

X-10c Land, buildings and equipment, netStart of year $156,307$186,754

X-13 Program-related investmentsStart of year $68,407$80,993

X-15 Other assetsStart of year $9,231$9,438

X-16 Total assetsStart of year $245,567$298,423

X-17 Accounts payable and accrued expensesStart of year $37,694$76,038

X-19 Deferred revenueStart of year $147$482

X-23 Secured mortgages and notes payableStart of year $132,786$78,384

X-25 Other liabilitiesStart of year $8,217$9,192

X-26 Total liabilitiesStart of year $178,844$164,096

X-27 Net assets without donor restrictionsStart of year $66,723$134,327

X-32 Total net assets or fund balancesStart of year $66,723$134,327

X-33 Total liabilities and net assetsStart of year $245,567$298,423

Part XI · Reconciliation of net assets $134,327 net assets at year end

XI-1 Total revenue$268,754

XI-2 Total expenses$201,150

XI-3 Revenue less expenses$67,604

XI-4 Net assets at start of year$66,723

XI-9 Other changes in net assets$0

XI-10 Net assets at end of year$134,327

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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300 Main Incorporated

Before you give

Is it real?

Where the money goes

Who runs it and what they're paid

Questions the 990 asks

Programs and updates

Questions for 300 Main Incorporated

By the numbers

Filing history

Schedules filed Part IV

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