Citizens Utility Board

Nonprofit profile at a glance

EIN
930921617
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-EZ 2013
Location
Portland, OR, USA
Phone
5032271984
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,328,994
Expenses
$1,268,055
Assets
$841,273
Liabilities
$136,501

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

Leadership & pay

12 people listed

Executive titles in this filing

  • ROBERT JENKS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ROBERT JENKS (EXECUTIVE DIRECTOR): $159,462 total reported compensation
  • JENNIFER HILL-HART (POLICY & PROGRAM DIRECTOR): $112,665 total reported compensation

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

Overview

Mission

As directed by Oregon voters in 1984, the Oregon citizens' utility board (cub) represents the interests of Oregon's residential utility customers before administrative, judicial, and legislative bodies. Cub works at the intersection of utility policy and regulation to develop innovative solutions, empower consumers, and engage stakeholders around utility issues that affect oregonians.

What it reported doing in 2024

Cub estimates it saved customers more than $650 million in 2024. Cub participated in numerous proceedings before regulators, challenging utilities on the true cost of data centers on residential customers and laying the groundwork for data centers to pay their fair share. Additionally, cub pressured utilities and regulators to improve on wildfire planning, and tighten the requirements on companies to center customers in the process. In the summer, we helped secure emergency protections against shut offs for residents enrolled in bill discount programs with portland general electric and pacific power. Support was also given to four consumer protection bills that were passed and signed by the governor. Most notably sb 1530, a bill intended to secure over $20 million for several residential energy efficiency and heat pump programs.

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
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

SUPPORTED - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 84
  • Accountability: 90
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.1%; rating input score 75
  • Program expense ratio: 78.6%; rating input score 79
  • Fundraising efficiency: $7.69 raised per $1 spent on fundraising; rating input score 29; 29th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • 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: 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.6%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0.66; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 21.5%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 13.8% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 17.1% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 6.3% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 75.1% of revenue deployed · 78.6% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $997K in reported program spending
  • Leadership: top reported pay $159K · 12 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 12 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 29/100.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.