Northwest Professional Rodeo Assn DBA NPRA

Nonprofit profile at a glance

EIN
931188307
IRS 990 coverage
2012–2023
Forms available
Form 990 2023, Form 990-EZ 2020
Location
Molalla, OR, USA
Phone
5038298868
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$340,477
Expenses
$283,512
Assets
$193,258
Liabilities
$2,534

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • Sam Willis (Vice President)
  • Myke Brady (President)

Highest reported compensation

  • Lori Newman (Secretary/Treas): $24,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the NPRA is to perpetuate the sport of rodeo through the continued growth in rodeos and membership. To provide humane and competitive entertainment for the northwest and California. To provide financial scholarships for post-secondary education to students involved in equine activities.

What it reported doing in 2023

Meeting our mission by being the largest Rodeo Association in the Northwest is to provide quality rodeos and ultimately funding for the finals rodeo.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 80
  • Accountability: 59
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.8%; rating input score 57
  • Program expense ratio: 68.2%; rating input score 68
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 5th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 93.3%; rating input score 93; 26th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 16.7%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 0.68; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 8.5%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 13.3% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 7.4% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 2.3% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 56.8% of revenue deployed · 68.2% of spending went to programs
  • Governance: 14 of 15 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $24K · 15 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 10 filing years from 2012 to 2023
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 57/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.