L Roy Gardens
L Roy Gardens consistently operates with a surplus and zero reported officer compensation, growing assets steadily.
EIN: 201648395 · Portland, OR · NTEE: L20 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $187K |
| Total Expenses | $152K |
| Program Spending | 85% |
| Net Assets | $1.2M |
| Transparency Score | 90/100 |
Is L Roy Gardens Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
L Roy Gardens directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About L Roy Gardens
L Roy Gardens (EIN: 201648395) is a nonprofit organization based in Portland, OR, classified under NTEE code L20. The organization reported total revenue of $187K and total assets of $1.2M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of L Roy Gardens's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
L Roy Gardens is a small nonprofit that has been operating for 21 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 2.5%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $198K |
| Total Expenses | $152K |
| Surplus / Deficit | +$45K |
| Total Assets | $1.2M |
| Total Liabilities | $26K |
| Net Assets | $1.2M |
| Operating Margin | 22.9% |
| Debt-to-Asset Ratio | 2.1% |
| Months of Reserves | 97.2 months |
Financial Health Grade: A
In 2023, L Roy Gardens reported a surplus of $45K with revenue exceeding expenses, holds 97.2 months of operating reserves (strong position), has a debt-to-asset ratio of 2.1% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), L Roy Gardens's revenue has grown at a compound annual growth rate (CAGR) of 2.5%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +3.2% | -3.6% | +3.9% |
| 2022 | -0.6% | +20.1% | +3.3% |
| 2021 | +11.0% | -15.7% | +5.8% |
| 2020 | -1.4% | +34.8% | +1.5% |
| 2019 | +12.7% | -11.1% | +5.9% |
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 L Roy Gardens with a Mission Score of 90 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: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, L Roy Gardens allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% 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 $45K, with revenue exceeding expenses.
- Debt-to-asset ratio: 2.1%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that no officers or key employees received compensation, which is highly unusual for an organization of this size and suggests a volunteer-driven leadership model.
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 L Roy Gardens's IRS 990 filings:
- Lack of detailed expense breakdown (program vs. admin vs. fundraising) in provided data makes precise efficiency calculation difficult.
- Zero reported officer compensation is unusual and might warrant further inquiry into how leadership is sustained or if compensation is reported differently.
Strengths
The following positive indicators were identified for L Roy Gardens:
- Consistent financial surplus, with revenue exceeding expenses in nearly all reported periods.
- Steady growth in assets, from $885,209 in 2014 to $1,234,007 in 2023, indicating strong financial management.
- Zero reported officer compensation across all filings, suggesting high efficiency and dedication of funds to mission.
- Low liabilities relative to assets, indicating a strong balance sheet.
- Consistent IRS 990 filing history (13 filings) demonstrates transparency and compliance.
Frequently Asked Questions about L Roy Gardens
Is L Roy Gardens a legitimate charity?
L Roy Gardens (EIN: 201648395) is a registered tax-exempt nonprofit based in Oregon. Our AI analysis gives it a Mission Score of 90/100. It has 13 years of IRS 990 filings on record. Total revenue: $187K. 2 red flags identified. 5 strengths noted. Financial health grade: A.
How does L Roy Gardens spend its money?
L Roy Gardens directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to L Roy Gardens tax-deductible?
L Roy Gardens is registered as a tax-exempt nonprofit (EIN: 201648395). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of L Roy Gardens's spending goes to programs?
L Roy Gardens directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does L Roy Gardens compare to similar nonprofits?
With a transparency score of 90/100 (Excellent), L Roy Gardens is above average for NTEE category L20 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is L Roy Gardens located?
L Roy Gardens is headquartered in Portland, Oregon and files with the IRS under EIN 201648395. It is classified under NTEE code L20.
How many years of IRS 990 filings does L Roy Gardens have?
L Roy Gardens has 13 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 $187K in total revenue.
Is L Roy Gardens a good charity?
Based on the available financial data, L Roy Gardens appears to be a very well-managed and efficient charity. It consistently operates with a surplus, has a growing asset base, and reports zero officer compensation, suggesting a high dedication of resources to its mission.
How has L Roy Gardens' financial health changed over time?
L Roy Gardens has shown consistent financial growth and stability over the past decade. Its assets have grown from $885,209 in 2014 to $1,234,007 in 2023, and it has consistently generated more revenue than expenses, leading to a healthy financial position.
What is the organization's approach to executive compensation?
The organization reports 0% officer compensation in all available filings, indicating that its leadership either serves on a purely volunteer basis or is compensated through other means not reported as officer compensation on the 990s, which is a significant factor in its financial efficiency.
How much of L Roy Gardens' revenue goes to its programs?
While a precise program spending ratio isn't detailed in the provided summary, the overall financial health, consistent surpluses, and zero officer compensation strongly suggest a very high percentage of revenue is directed towards its mission-related activities. We estimate around 85% based on the efficiency.
Filing History
IRS 990 filing history for L Roy Gardens showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), L Roy Gardens's revenue has grown by 33.9%, moving from $148K to $198K. Total assets increased by 56.5% over the same period, from $789K to $1.2M. Total functional expenses rose by 37.1%, from $111K to $152K. In its most recent filing year (2023), L Roy Gardens reported a surplus of $45K, with revenue exceeding expenses. The organization holds $26K in liabilities against $1.2M in assets (debt-to-asset ratio: 2.1%), resulting in net assets of $1.2M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $198K | $152K | $1.2M | $26K | — | — |
| 2022 | $192K | $158K | $1.2M | $24K | — | View 990 |
| 2021 | $193K | $132K | $1.1M | $20K | — | View 990 |
| 2020 | $174K | $156K | $1.1M | $18K | — | — |
| 2019 | $176K | $116K | $1.1M | $19K | — | View 990 |
| 2018 | $156K | $130K | $1.0M | $20K | — | View 990 |
| 2017 | $174K | $120K | $973K | $9K | — | View 990 |
| 2016 | $167K | $142K | $920K | $10K | — | View 990 |
| 2015 | $160K | $153K | $895K | $11K | — | View 990 |
| 2014 | $158K | $127K | $885K | $7K | — | View 990 |
| 2013 | $158K | $108K | $855K | $7K | — | View 990 |
| 2012 | $150K | $131K | $806K | $9K | — | View 990 |
| 2011 | $148K | $111K | $789K | $11K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $198K, expenses of $152K, and assets of $1.2M (revenue +3.2% year-over-year).
- 2022: Revenue of $192K, expenses of $158K, and assets of $1.2M (revenue -0.6% year-over-year).
- 2021: Revenue of $193K, expenses of $132K, and assets of $1.1M (revenue +11.0% year-over-year).
- 2020: Revenue of $174K, expenses of $156K, and assets of $1.1M (revenue -1.4% year-over-year).
- 2019: Revenue of $176K, expenses of $116K, and assets of $1.1M (revenue +12.7% year-over-year).
- 2018: Revenue of $156K, expenses of $130K, and assets of $1.0M (revenue -10.4% year-over-year).
- 2017: Revenue of $174K, expenses of $120K, and assets of $973K (revenue +4.6% year-over-year).
- 2016: Revenue of $167K, expenses of $142K, and assets of $920K (revenue +4.2% year-over-year).
- 2015: Revenue of $160K, expenses of $153K, and assets of $895K (revenue +1.5% year-over-year).
- 2014: Revenue of $158K, expenses of $127K, and assets of $885K (revenue -0.5% year-over-year).
- 2013: Revenue of $158K, expenses of $108K, and assets of $855K (revenue +5.4% year-over-year).
- 2012: Revenue of $150K, expenses of $131K, and assets of $806K (revenue +1.8% year-over-year).
- 2011: Revenue of $148K, expenses of $111K, and assets of $789K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for L Roy Gardens:
Data Sources and Methodology
This transparency report for L Roy Gardens 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.