Basic Rights Oregon

Nonprofit profile at a glance

EIN
931108531
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Portland, OR, USA
Phone
5032226151
Rating
57
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$377,166
Expenses
$237,805
Assets
$167,229
Liabilities
$54,716

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

  • KYNDALL MASON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KYNDALL MASON (EXECUTIVE DIRECTOR): $150,979 total reported compensation
  • MCKEE TODD ADDAMS (DEPUTY DIRECTOR THROUGH 06/2024): $70,183 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Basic rights Oregon will ensure that all lesbian, gay, bisexual, and transgender oregonians experience equality by building a broad and inclusive politically powerful movement, shifting public opinion, and achieving policy victories.

What it reported doing in 2024

Transgender justice work: basic rights is a leader within the lgbtq equality movement, taking a laboratory approach to creating change, and sharing best practices with partner organizations across the country, so that our work contributes to the national movement for equality. In 2019 we passed the statewide suicide prevention & postvention bill, "adis act", in honor of a transgender teen that died by suicide. In 2021 we passed a ban on the lgbtq+ panic defense, so that no member of our community that encounters violence based on their identity can be held responsible for what happened to them. The orgnization continues to monitor the impilmentation of these bills as well as particpating in the foster homes of healing coalition to create more affirming and safe fosterhome envirnments for lgbtq+ youth.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 90% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

MIXED - Most voting board members are independent and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 44
  • Transparency & Controls: 60
  • Accountability: 95
  • Sustainability: 52
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 39.3%; rating input score 39
  • Program expense ratio: 62.4%; rating input score 62
  • Fundraising efficiency: $3.77 raised per $1 spent on fundraising; rating input score 17; 17th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 26th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 35.7%; rating input score 36; 40th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 36.9%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 0.7; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 93%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: -9% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: -0.2% per year; rating input score 0; 23rd percentile among comparable filings
  • Asset growth: -9.3% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 39.3% of revenue deployed · 62.4% of spending went to programs
  • Governance: 9 of 9 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $148K in reported program spending
  • Leadership: top reported pay $151K · 21 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 33 of 34 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 39/100.
  • Moderate — Transparency & Controls: Grant itemization coverage scored 36/100.
  • High — Financial Efficiency: Fundraising efficiency scored 17/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.