Northwestern Showmen's Club

Nonprofit profile at a glance

EIN
916050879
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Portland, OR, USA
Phone
5035198467
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Chambers of Commerce & Business Leagues

Official website

Reported finances

Revenue
$149,366
Expenses
$129,771
Assets
$1,235,997
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • RICK SPROMBERG JR (PRESIDENT)
  • JAY BOHANNON (3RD VICE PRESIDENT)
  • DESIREE JIMENEZ (1ST VICE PRESIDENT)
  • DWIGHT HAWORTH (2ND VICE PRESIDENT)

Highest reported compensation

  • THERESA SPROMBERG (RECORDING SECRETARY): $5,500 total reported compensation
  • TRACY BURBACK (TREASURER): $5,500 total reported compensation

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

Overview

Mission

Provide education and programs promoting safety in the carnival industry.

What it reported doing in 2024

The organization's primary exempt purpose is to provide education and programs promoting safety in the carnival industry. Also, to promote genuine good fellowship among showmen, to uplift the moral tone of the amusement and entertainment industry and to better the economic and social conditions of those engaged in the industry.

Operating model

Revenue model
Other-operating. 63% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 97% 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. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 90
  • Accountability: 62
  • Sustainability: 70
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 69.9%; rating input score 70
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 21st 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: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13.1%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 9.52; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 8.5%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: -0% per year; rating input score 0; 30th percentile among comparable filings
  • Revenue growth: -6.7% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -0.2% per year; rating input score 0; 24th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 69.9% of spending went to programs
  • Governance: 8 of 10 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $6K · 10 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 15 filing years from 2010 to 2024
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.