Willamette Light Brigade FY2021 filing

Tax-deductible

Portland, OR501(c)(3)Community DevelopmentEIN 93-1061954

Enriching the city with art and light with an annual festival and year around bridge lighting.

501(c)(3) charity; gifts are tax-deductible.
44¢ of each $1 spent went to programs.
$45K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $73K a year · 15% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
44%
of spending
Concern: 44% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$45K
to officers and key staff · 42% of spending
Concern: pay to officers and key staff is 42% of spending; over 30%.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 9.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $130K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$10K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$146K
Spent
$107K
To programs
44%
Net assets
$114K
By yearFY2021–FY2025
Revenue
$146K
FY2021
Revenue by fiscal year
FY2021$146K
FY2022$325K
FY2023$404K
FY2024$662K
FY2025$900K
Expenses
$107K
FY2021
Expenses by fiscal year
FY2021$107K
FY2022$280K
FY2023$381K
FY2024$557K
FY2025$747K
Net assets
$114K
FY2021
Net assets by fiscal year
FY2021$114K
FY2022$160K
FY2023$183K
FY2024$288K
FY2025$440K

From the FY2021 Form 990 (year ending June 2021) · see the original

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Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Filed FY2025 (typical filing lag)
Legal name (IRS)Hdr · item CWillamette Light Brigade
EINHdr · item D93-1061954
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFMay 2000
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CPortland, OR
NTEE classificationIRS BMFCommunity Development (S22)
WebsiteHdr · item Jwww.lightthebridges.org

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.44 Management & general $0.29 Fundraising $0.27
Program services44%$47K
Management & general29%$31K
Fundraising27%$29K
Total functional expensesLn 25$107K

Financial health

Is it on solid ground?

Program efficiency
44%
of spending reaches programs
Operating runway
11.6mo
months of highly liquid reserves at operating expense rate
Surplus margin
+26%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2021 · Form 990
Total assets
$125K
FY2021
Total assets by fiscal year
FY2021$125K
FY2022$176K
FY2023$196K
FY2024$305K
FY2025$506K
Total liabilities
$10K
FY2021
Total liabilities by fiscal year
FY2021$10K
FY2022$16K
FY2023$13K
FY2024$18K
FY2025$66K
Revenue less expensesPt I · Ln 19$39K
Total assetsPt X · Ln 16$125K
Program-expense ratioPt IX · col B44%
Voting members of governing bodyPt I · Ln 39
Independent voting membersPt I · Ln 49

Balance Sheet

Part X · end of year
CashLn 1$89K
Total assetsLn 16$125K
Total liabilitiesLn 26$10K
Total net assetsLn 32$114K
Months of cash on handcomputed9.9

Statement of Revenue

Part VIII
Contributions & grants$133K · 91%
Other revenue$10K · 7%
Program service revenue$3K · 2%
Contributions & grants91%$133K
Other revenue7%$10K
Program service revenue2%$3K
— government grantsLn 1e$29K
Total revenueLn 12$146K

Financial Metrics

Form 990 · FY2021 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $89K · Operating expenses (Pt IX) $107K · Less non-cash grants $15K · Cash operating expenses/yr $92K
11.6 months
Where the money goes
Program services
Program services $47K · Total expenses $107K
44%
Management & General
Management & general $31K · Total expenses $107K
29%
Fundraising
Fundraising $29K · Total expenses $107K
27%
Cost to raise $1
Fundraising expense $29K · Solicited contributions $104K
$0.28 to raise $1
Where the money comes from
Contribution dependence
Contributions & grants $133K · Total revenue $146K
91%
Government reliance
Government grants $29K · Total revenue $146K
20%
Earned-income share
Program service revenue $3K · Total revenue $146K
2%
Investment reliance
Investment income $0 · Total revenue $146K
0%
Program self-sufficiency
Program service revenue $3K · Total expenses $107K
3%
Growth & trend
Revenue growth (YoY)
This year $146K · Prior year —
No prior year on file
Net-asset trend (YoY)
End of year $114K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $146K · Expenses $107K
+26%
Liabilities-to-Assets
Total liabilities — · Total assets $125K
—
Net-asset ratio
Net assets $114K · Total assets $125K
92%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $125K
0%
People & payroll
Highest Reported Total Compensation
Individual Alisha Sullivan · Reported title Executive Dir. · Highest reported compensation $45K · Total expenses $107K
42%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $55K · Total expenses $107K
51%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 44%——
Overhead ratio 29%——
Fundraising cost ratio 22%——
Investment management fee ratio 0%——
Legal fee ratio 0%——
Accounting fee ratio 9%——
Fundraising fee ratio 0%——

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.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Dir.
$45,000Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Board Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Past Chair
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Alisha Sullivan’s $82K as Executive Dir. is at the 58th percentile of top reported officer pay among 1709 $100K–1M community development 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Alisha Sullivan$81,969$72,040$66,005$57,005$45,000

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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Governance & Policies

Part VI
  • 9Voting board membersPt VI · Ln 1a
  • 9Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aYes
  • Whistleblower policyPt VI · Ln 13No
  • Document retention policyPt VI · Ln 14No
  • Top official’s pay independently reviewedPt VI · Ln 15aYes
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

Illuminates the city with art and light through an annual festival and year-round bridge lighting.

Provided by the organization

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Mission & Programs · Part III

Where the work happens

2 program services account for $47K of program spending, described in the organization's own filed words · FY2020.
01

Light Festival Program

Conducting the annual portland winter light festival.

$38Kprogram expense
02

Bridge Lighting Program

Lighting the public willamette river bridges in portland.

$9Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Travel PortlandFY2024$50K
Total grants receivedfrom 5 funders$130K
See all 5 funders →

Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2025 Latest $900K$747K+36% 990 PDF
FY2024 $662K$557K+64% 990 PDF
FY2023 $404K$381K+24% 990 PDF
FY2022 $325K$280K+123% 990 PDF
FY2021 Viewing $146K$107K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Full filing: Form 990 for FY2021

Every line we hold from the return, cited to its Part and line.
Part IX · Statement of functional expenses $107,465 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $18,000 · Management $13,500 · Fundraising $13,500$45,000
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $3,600 · Management $2,700 · Fundraising $2,700$9,000
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $365 · Management $273 · Fundraising $273$911
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $9,141$9,141
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $10,700 · Management $2,000 · Fundraising $12,001$24,701
IX-12 Advertising and promotionPrograms $1,293$1,293
IX-13 Office expensesManagement $322 · Fundraising $90$412
IX-14 Information technologyPrograms $3,390 · Management $478 · Fundraising $676$4,544
IX-15 Royalties$0
IX-16 OccupancyPrograms $2,906$2,906
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $579$579
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $250$250
IX-23 InsurancePrograms $3,526 · Management $1,527$5,053
IX-24 Other expenses (24a–d)Programs $1,540 · Management $1,188$2,728
IX-24e All other expensesPrograms $746 · Fundraising $201$947
IX-25 Total functional expensesPrograms $46,895 · Management $31,129 · Fundraising $29,441$107,465

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2021IRS
Classification, formation year, addressIRS Business Master File
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