Northwest Business Committee for the Arts

Nonprofit profile at a glance

EIN
237057000
IRS 990 coverage
2013–2015
Forms available
Form 990 2015
Location
Portland, OR, USA
Phone
5032217500
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
Nonmonetary Support N.E.C.*

Reported finances

Revenue
$113,683
Expenses
$138,436
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

29 people listed

Executive titles in this filing

  • DEBORAH EDWARD (EXECUTIVE DIRECTOR)
  • CHERYL EDMONDS (INTERIM EXECUTIVE DIRECTOR)

Highest reported compensation

  • CHERYL EDMONDS (INTERIM EXECUTIVE DIRECTOR): $17,500 total reported compensation
  • DEBORAH EDWARD (EXECUTIVE DIRECTOR): $14,907 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization acts as a business advocate and catalyst for increased public and private support for arts and culture.

What it reported doing in 2015

Outreach and advocacy: during 2015, bca continued to educate the business community about public policies affecting arts and culture and promoted the benefits of contributing to Oregon's cultural trust. Bca remained active in community task forces, candidate forums and collaboratives addressing issues relating to arts and culture funding and resources.

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 95% 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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 27
  • Transparency & Controls: 92
  • Accountability: 74
  • Sustainability: 8
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 18.8%; rating input score 19
  • Program expense ratio: 15.3%; rating input score 15
  • Fundraising efficiency: $7,566 raised per $1 spent on fundraising; rating input score 100; 100th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: Fail

Sustainability

  • Operating margin: -21.8%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 23.4%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: -65.2% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -47% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -103.9% per year; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: 18.8% of revenue deployed · 15.3% of spending went to programs
  • Governance: 27 of 27 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $21K in reported program spending
  • Leadership: top reported pay $18K · 29 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2013 to 2015
  • Contacts: How to reach this organization
  • Money network: 2 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: Mission deployment rate scored 19/100.
  • High — Financial Efficiency: Program expense ratio scored 15/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.