Civic Intelligence

Lower Columbia Estuary Partnership

EIN 93-1249298 • 501(c)3 • Portland, OR

View Organization Page

Profile

To preserve and enhance the water quality of the lower columbia river estuary to support its biological and human communities.

400 NE 11th AvePortland, OR 97232

www.estuarypartnership.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

76th percentile

0.44x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

69th percentile

0.36x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

27th percentile

-4.4%

Higher net margin than 27% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

20th percentile

-4.0%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

6th percentile

-42%

Faster revenue growth than 6% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$7,554,487

Up $1,126,411 (+18%) from 2024

Liabilities

Up

$3,984,930

Up $1,258,333 (+46%) from 2024

Net Assets

Down

$3,569,557

Down $131,922 (-3.6%) from 2024

Operations
Liabilities / Revenue69th percentileNet Margin27th percentile

Revenue

Up

$12,260,782

Up $5,194,271 (+74%) from 2024

Expenses

Up

$12,504,119

Up $5,189,125 (+71%) from 2024

Net Income

Up

-$243,337

Up $5,146 (+2.1%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth20th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $2,344,969Liabilities 2010: $721,448Net Assets 2010: $1,623,5212010Assets 2011: $2,316,975Liabilities 2011: $431,923Net Assets 2011: $1,885,0522011Assets 2012: $2,530,874Liabilities 2012: $487,952Net Assets 2012: $2,042,9222012Assets 2013: $2,979,621Liabilities 2013: $464,642Net Assets 2013: $2,514,9792013Assets 2014: $3,055,444Liabilities 2014: $375,878Net Assets 2014: $2,679,5662014Assets 2015: $3,398,103Liabilities 2015: $574,561Net Assets 2015: $2,823,5422015Assets 2016: $3,679,626Liabilities 2016: $646,397Net Assets 2016: $3,033,2292016Assets 2017: $3,682,954Liabilities 2017: $380,883Net Assets 2017: $3,302,0712017Assets 2018: $4,298,759Liabilities 2018: $826,548Net Assets 2018: $3,472,2112018Assets 2019: $4,697,827Liabilities 2019: $981,083Net Assets 2019: $3,716,7442019Assets 2020: $5,629,836Liabilities 2020: $1,899,658Net Assets 2020: $3,730,1782020Assets 2021: $6,936,242Liabilities 2021: $2,783,699Net Assets 2021: $4,152,5432021Assets 2022: $6,854,633Liabilities 2022: $2,867,916Net Assets 2022: $3,986,7172022Assets 2023: $6,580,356Liabilities 2023: $2,889,424Net Assets 2023: $3,690,9322023Assets 2024: $6,428,076Liabilities 2024: $2,726,597Net Assets 2024: $3,701,4792024Assets 2025: $7,554,487Liabilities 2025: $3,984,930Net Assets 2025: $3,569,5572025

Highlighted filing

2025

Assets$7,554,487
Liabilities$3,984,930
Net Assets$3,569,557
Open 2025 Filing

Operations Trend

Revenue Growth6th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $4,149,0172010Expenses 2011: $4,043,1282011Revenue 2012: $4,608,674Expenses 2012: $4,450,804Net Income 2012: $157,8702012Expenses 2013: $3,455,3942013Revenue 2014: $5,073,640Expenses 2014: $4,909,053Net Income 2014: $164,5872014Revenue 2015: $4,250,675Expenses 2015: $4,106,699Net Income 2015: $143,9762015Revenue 2016: $6,848,935Expenses 2016: $6,639,248Net Income 2016: $209,6872016Revenue 2017: $4,011,534Expenses 2017: $3,769,192Net Income 2017: $242,3422017Revenue 2018: $5,470,835Expenses 2018: $5,321,097Net Income 2018: $149,7382018Revenue 2019: $4,033,261Expenses 2019: $3,880,906Net Income 2019: $152,3552019Revenue 2020: $5,546,172Expenses 2020: $5,586,351Net Income 2020: -$40,1792020Revenue 2021: $17,056,887Expenses 2021: $16,732,186Net Income 2021: $324,7012021Revenue 2022: $13,854,063Expenses 2022: $13,928,382Net Income 2022: -$74,3192022Revenue 2023: $7,996,174Expenses 2023: $8,346,175Net Income 2023: -$350,0012023Revenue 2024: $7,066,511Expenses 2024: $7,314,994Net Income 2024: -$248,4832024Revenue 2025: $12,260,782Expenses 2025: $12,504,119Net Income 2025: -$243,3372025

Highlighted filing

2025

Revenue$12,260,782
Expenses$12,504,119
Net Income-$243,337
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,554,487
Liabilities
$3,984,930
Net assets
$3,569,557
Revenue
$12,260,782
Expenses
$12,504,119
Net income
-$243,337
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.55$3.98$3.57$12.3$12.5$0.24
2024Detailed filing. Detailed filing data is available for this year.$6.43$2.73$3.70$7.07$7.31$0.25
2023Detailed filing. Detailed filing data is available for this year.$6.58$2.89$3.69$8.00$8.35$0.35
2022Detailed filing. Detailed filing data is available for this year.$6.85$2.87$3.99$13.9$13.9$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.94$2.78$4.15$17.1$16.7$0.32
2020Detailed filing. Detailed filing data is available for this year.$5.63$1.90$3.73$5.55$5.59$0.04
2019Detailed filing. Detailed filing data is available for this year.$4.70$0.98$3.72$4.03$3.88$0.15
2018Detailed filing. Detailed filing data is available for this year.$4.30$0.83$3.47$5.47$5.32$0.15
2017Detailed filing. Detailed filing data is available for this year.$3.68$0.38$3.30$4.01$3.77$0.24
2016Detailed filing. Detailed filing data is available for this year.$3.68$0.65$3.03$6.85$6.64$0.21
2015Detailed filing. Detailed filing data is available for this year.$3.40$0.57$2.82$4.25$4.11$0.14
2014Detailed filing. Detailed filing data is available for this year.$3.06$0.38$2.68$5.07$4.91$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.98$0.46$2.51$3.46
2012Summary only. Only limited summary data is available for this year.$2.53$0.49$2.04$4.61$4.45$0.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.32$0.43$1.89$4.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$0.72$1.62$4.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 23, 2026
Return Version
2024v5.2
Gross Receipts
$12,283,627
Mission and Program Overview

Mission

To preserve and enhance the water quality of the lower columbia river estuary to support its biological and human communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$2,442,688$3,242,099▲ $799,411
Savings and Temporary Cash Investments$1,037,600$1,525,579▲ $487,979
Investments in Publicly Traded Securities$1,344,746$1,381,160▲ $36,414
Land, Buildings, and Equipment, Net$256,144$190,240▼ $65,904
Cash and Non-Interest-Bearing Accounts-$44,712-
Prepaid Expenses and Deferred Charges$40,772$29,245▼ $11,527
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$6,428,076$7,554,487▲ $1,126,411
Other Assets Total$1,306,126$1,141,452▼ $164,674
Liabilities
Accounts Payable and Accrued Expenses$1,105,308$2,707,975▲ $1,602,667
Other Liabilities$1,399,171$1,240,567▼ $158,604
Deferred Revenue$222,118$36,388▼ $185,730
Total Liabilities$2,726,597$3,984,930▲ $1,258,333
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,481,798$3,354,585▼ $127,213
Net Assets With Donor Restrictions$219,681$214,972▼ $4,709
Total Net Assets Fund Balance$3,701,479$3,569,557▼ $131,922
Total Liabilities and Net Assets / Fund Balance$6,428,076$7,554,487▲ $1,126,411

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$190,240$220,033$410,273
Other Assets Org$1,141,452--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elaine PlacidoExecutive DirectorFT$181,847$20,808$202,655
Christian HathawayCommunity Prog DirectorFT$134,542$21,598$156,140
Catherine CorbettChief ScientistFT$130,934$18,221$149,155
Paul KolpRestor Prog LeadFT$121,076$24,284$145,360
Chris CollinsRestor Prog LeadFT$115,784$16,706$132,490
Valerie PufahlDirector Education ProgFT$106,682$15,796$122,478

Board Members and Trustees

NameTitle
Rian SalleeChair
Matt JonesImm Past Chair
John NettoVice Chair
Amy BoydDirector
Barbara BergquistDirector
Chad BrownDirector
Chanda LittlesDirector
Courtney ShaffDirector
Irma LagomarsinoDirector
Jane BacchieriDirector
Margaret MagruderDirector
Mark BiermanDirector
Mary Lou SosciaDirector
Matt HardingDirector
Rosemary FurfeyDirector
Shauna Hanisch-kirkbrideDirector
Susan HolveckDirector
Trang LamDirector
Yvonne ValletteDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Tapani INCContract Services1705 SE 9th Ave, Battle Ground, WA 98604$4,399,975
Hfi ConsultantsContract Services15805 NE Caples Rd Suite A, Brush Prairie, WA 98606$456,546
OhsuContract Services3181 SW SAM JACKSON PARK ROAD, Portland, OR 97239$429,257
Wolf Water ResourcesContract Services1001 SE WATER AVENUE 180, Portland, OR 97214$394,860
Trout Mountain ForestryContract Services1800 NW UPSHUR STREET, Portland, OR 97209$275,334
Revenue and Support

Revenue Composition

Contributions and Grants
$12,276,177
Program Service Revenue
$0
Investment Income
$7,450
Other Revenue
$-22,845
All Other Contributions
$982,986
Change in Net Assets
$-243,337

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,260,782
Revenue Not Reported on Form 990
$134,260
Total Revenue per Audited Statements
$12,395,042
Total Revenue per Form 990
$12,260,782
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,327,333
Salaries, Compensation, and Employee Benefits$3,176,786
Total Fundraising Expense$101,058
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,855,150$369,571$48,316$2,273,037
Occupancy$245,931$10,355$2,589$258,875
Other Employee Benefits$210,774$41,989$5,490$258,253
Payroll Taxes$181,169$36,091$4,718$221,978
Pension Plan Contributions$180,258$35,910$4,695$220,863
Current Officers, Directors, Trustees, and Key Employees$165,398$32,949$4,308$202,655
Fees for Services Other$56,052$84,141$22,840$163,033
Insurance$70,368$12,353-$82,721
Travel$68,519-$201$68,720
Depreciation Depletion$65,904--$65,904
Information Technology$53,367$2,176$544$56,087
Other Expenses$21,573$21,799$2,418$21,573
Conferences and Meetings$11,517$7,343$2,300$21,160
All Other Expenses$4,243$3,990$283$8,516
Office Expenses$371$4,161-$4,532
Total Functional Expenses$11,731,177$671,884$101,058$12,504,119

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$12,526,964
Total Expenses per Audited Statements$12,526,964
Total Expenses per Form 990$12,504,119
Expenses Not Reported on Financial Statements$-22,845
Other Expense Adjustments$-22,845
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$22,845
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Dinner and Auction$66,613-$22,845-
Total Events$66,613-$22,845$-22,845
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$1,240,567
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“A draft of the form 990 was reviewed by the board prior to submission.”

Form 990, Part VI, Section B, Line 12C

“Board reviews potential conflict of interest issues on an annual basis.”

Form 990, Part VI, Section B, Line 15B

“Salary review was conducted by the board. Affected individuals recused themselves and a motion for compensation was offered.”

Form 990, Part VI, Section C, Line 19

“Reasonable requests for financial statements and governing documents are furnished upon request at the offices of lcep.”

Filing and Contact Details

Filer

Filer Name
Lower Columbia Estuary Partnership
EIN
93-1249298
Phone
5032261565
Address
400 NE 11th Ave, Portland, OR 97232

Signing Officer

Name
Elaine Placido
Title
Executive Director
Signed
2026-02-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elaine Placido
Formed
2001
Legal Domicile
Or
Voting Board Members
19
Independent Board Members
19
Employees
36
Volunteers
4,400

Preparer

Firm
Kern & Thompson LLC
Address
1800 SW FIRST AVE STE 410, PORTLAND, OR 97201
Preparer
Katie L Sheffield CPA
Phone
5032223338
Supplemental Narrative

Financial Statement Notes

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Special event expenses $22845”

Raw XML AppendixShowing 400 of 679 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0TO PRESERVE AND ENHANCE THE WATER QUALITY OF THE LOWER COLUMBIA RIVER ESTUARY TO SUPPORT ITS BIOLOGICAL AND HUMAN COMMUNITIES.
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