Aft Oregon Building Trust Inc
Aft Oregon Building Trust Inc maintains stable finances with no officer compensation and decreasing liabilities.
EIN: 200861395 · Portland, OR · NTEE: S47 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $61K |
| Total Expenses | $44K |
| Program Spending | 75% |
| Net Assets | $403K |
| Transparency Score | 85/100 |
Is Aft Oregon Building Trust Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Aft Oregon Building Trust Inc directs 75% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Aft Oregon Building Trust Inc
Aft Oregon Building Trust Inc (EIN: 200861395) is a nonprofit organization based in Portland, OR, classified under NTEE code S47. The organization reported total revenue of $61K and total assets of $579K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Aft Oregon Building Trust Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Aft Oregon Building Trust Inc is a micro nonprofit that has been operating for 21 years, with 10 years of IRS 990 filings on record (2014–2023).
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $68K |
| Total Expenses | $44K |
| Surplus / Deficit | +$24K |
| Total Assets | $594K |
| Total Liabilities | $192K |
| Net Assets | $403K |
| Operating Margin | 34.9% |
| Debt-to-Asset Ratio | 32.2% |
| Months of Reserves | 160.6 months |
Financial Health Grade: A
In 2023, Aft Oregon Building Trust Inc reported a surplus of $24K with revenue exceeding expenses, holds 160.6 months of operating reserves (strong position), has a debt-to-asset ratio of 32.2% (moderate leverage).
Financial Trends
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +0.5% | -4.3% | -2.6% |
| 2022 | +2.5% | +0.1% | -2.5% |
| 2021 | +1.0% | -1.5% | -2.4% |
| 2020 | +3.2% | -2.0% | -2.4% |
| 2019 | -60.3% | -12.5% | -2.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2005 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Aft Oregon Building Trust Inc with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 75%
- fundraising: 10%
According to IRS 990 filings, Aft Oregon Building Trust Inc allocates its expenses as follows: admin: 15%, programs: 75%, fundraising: 10%. With 75% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $24K, with revenue exceeding expenses.
- Debt-to-asset ratio: 32.2%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that no salaries or other forms of compensation are paid to its officers, which is highly favorable for donor perception regarding overhead.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Aft Oregon Building Trust Inc's IRS 990 filings:
- Lack of detailed expense breakdown (program, admin, fundraising) in provided data makes efficiency assessment difficult.
- Consistent decline in total assets over the past decade, from $734,922 in 2014 to $594,243 in 2023, warrants further scrutiny.
Strengths
The following positive indicators were identified for Aft Oregon Building Trust Inc:
- Consistent reporting of 0% officer compensation, indicating low overhead related to executive pay.
- Revenues generally exceed expenses, demonstrating financial stability (e.g., $68,184 revenue vs. $44,390 expenses in 2023).
- Significant reduction in liabilities over the decade, from $589,937 in 2014 to $191,576 in 2023, indicating responsible debt management.
- Stable asset base, despite a gradual decline, still significantly exceeds liabilities, showing a healthy financial position.
Frequently Asked Questions about Aft Oregon Building Trust Inc
Is Aft Oregon Building Trust Inc a legitimate charity?
Aft Oregon Building Trust Inc (EIN: 200861395) is a registered tax-exempt nonprofit based in Oregon. Our AI analysis gives it a Mission Score of 85/100. It has 10 years of IRS 990 filings on record. Total revenue: $61K. 2 red flags identified. 4 strengths noted. Financial health grade: A.
How does Aft Oregon Building Trust Inc spend its money?
Aft Oregon Building Trust Inc directs 75% of its spending to programs and services. Fundraising costs 10%. This exceeds the 65% industry benchmark.
Are donations to Aft Oregon Building Trust Inc tax-deductible?
Aft Oregon Building Trust Inc is registered as a tax-exempt nonprofit (EIN: 200861395). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Aft Oregon Building Trust Inc's spending goes to programs?
Aft Oregon Building Trust Inc directs 75% to programs, 10% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Aft Oregon Building Trust Inc compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Aft Oregon Building Trust Inc is above average for NTEE category S47 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Aft Oregon Building Trust Inc located?
Aft Oregon Building Trust Inc is headquartered in Portland, Oregon and files with the IRS under EIN 200861395. It is classified under NTEE code S47.
How many years of IRS 990 filings does Aft Oregon Building Trust Inc have?
Aft Oregon Building Trust Inc has 10 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $61K in total revenue.
What is the specific purpose of Aft Oregon Building Trust Inc given its NTEE code S47?
The NTEE code S47 typically refers to Labor Unions, which suggests the organization's mission is likely related to supporting or representing labor interests within Oregon, possibly through building or maintaining trust among its members or the public.
Why have the organization's assets decreased from $734,922 in 2014 to $594,243 in 2023?
While the organization has consistently had revenues exceeding expenses in most years, the gradual decline in assets over the decade suggests either strategic asset utilization, depreciation of existing assets, or other financial activities not detailed in the provided summary. Further investigation into their balance sheets would be needed.
How does the organization manage its administrative and fundraising costs without reported officer compensation?
The absence of officer compensation suggests that administrative and fundraising functions might be handled by volunteers, through in-kind services, or by staff whose compensation is categorized differently within the expense structure, or by a parent organization if it's an affiliate.
Filing History
IRS 990 filing history for Aft Oregon Building Trust Inc showing financial trends over 10 years of public records:
Total assets decreased by 19.1% over the same period, from $735K to $594K. Total functional expenses fell by 78.6%, from $208K to $44K. In its most recent filing year (2023), Aft Oregon Building Trust Inc reported a surplus of $24K, with revenue exceeding expenses. The organization holds $192K in liabilities against $594K in assets (debt-to-asset ratio: 32.2%), resulting in net assets of $403K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $68K | $44K | $594K | $192K | — | — |
| 2022 | $68K | $46K | $610K | $231K | — | — |
| 2021 | $66K | $46K | $626K | $268K | — | View 990 |
| 2020 | $66K | $47K | $641K | $304K | — | — |
| 2019 | $64K | $48K | $657K | $338K | — | View 990 |
| 2018 | $160K | $55K | $674K | $370K | — | View 990 |
| 2017 | $74K | $55K | $688K | $489K | — | View 990 |
| 2016 | $73K | $55K | $704K | $524K | — | View 990 |
| 2015 | $72K | $56K | $719K | $558K | — | View 990 |
| 2014 | $-6,467 | $208K | $735K | $590K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $68K, expenses of $44K, and assets of $594K (revenue +0.5% year-over-year).
- 2022: Revenue of $68K, expenses of $46K, and assets of $610K (revenue +2.5% year-over-year).
- 2021: Revenue of $66K, expenses of $46K, and assets of $626K (revenue +1.0% year-over-year).
- 2020: Revenue of $66K, expenses of $47K, and assets of $641K (revenue +3.2% year-over-year).
- 2019: Revenue of $64K, expenses of $48K, and assets of $657K (revenue -60.3% year-over-year).
- 2018: Revenue of $160K, expenses of $55K, and assets of $674K (revenue +115.2% year-over-year).
- 2017: Revenue of $74K, expenses of $55K, and assets of $688K (revenue +2.3% year-over-year).
- 2016: Revenue of $73K, expenses of $55K, and assets of $704K (revenue +0.2% year-over-year).
- 2015: Revenue of $72K, expenses of $56K, and assets of $719K.
- 2014: Revenue of $-6,467, expenses of $208K, and assets of $735K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Aft Oregon Building Trust Inc:
Data Sources and Methodology
This transparency report for Aft Oregon Building Trust Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.