Better Eugene-springfield Transportation

Nonprofit profile at a glance

EIN
421661720
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-N 2015
Location
Eugene, OR, USA
Phone
5413435201
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development Programs

Official website

Reported finances

Revenue
$184,104
Expenses
$177,165
Assets
$1,623,769
Liabilities
$4,199

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Rob Zako (Executive Director)
  • Marianne Nolte (President)
  • Mike Eyster (Vice-President)

Highest reported compensation

  • Rob Zako (Executive Director): $59,400 total reported compensation

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

Overview

Mission

The mission of BEST is to build a successful community by bringing people together to promote transportation options, safe streets, and walkable neighborhoods. BEST pursues this mission by conducting research, engaging the public, convening community leaders, helping forge consensus, and advocating in the public interest.

What it reported doing in 2024

Safe Streets: In 2015 and 2016, Lane County had more traffic fatalities than any other county in Oregon. BEST is promoting coordinated government efforts to save lives and reduce life-changing injuries for everyone in Lane County. Although BEST does not provide direct services, our efforts benefit roughly 300,000 people. Transportation Options: BEST is promoting bus rapid transit, bike share, and other transportation options in the Eugene-Springfield area. Although BEST does not provide direct services, our efforts benefit roughly 200,000 people. Walkable Neighborhoods: BEST is working collaboratively with partners to increase housing affordability, diversity and supply in Lane County, in particular, in areas well served by transportation options. Although BEST does not provide direct services, our efforts benefit roughly 300,000 people.

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 100% 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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 92
  • Accountability: 83
  • Sustainability: 56
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.3%; rating input score 84
  • Program expense ratio: 87.6%; rating input score 88
  • Fundraising efficiency: $10.44 raised per $1 spent on fundraising; rating input score 40; 40th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 88.9%; rating input score 89; 24th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.8%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 9.17; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 30.2%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 15.1% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: -111.1% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: 0.1% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: 84.3% of revenue deployed · 87.6% of spending went to programs
  • Governance: 8 of 9 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $155K in reported program spending
  • Leadership: top reported pay $59K · 11 people listed
  • Consistency: 42 of 42 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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: Fundraising efficiency scored 40/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.