Oregon Elks Association Trust

Nonprofit profile at a glance

EIN
931117289
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Portland, OR, USA
Phone
5037168668
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Reported finances

Revenue
$538,674
Expenses
$405,656
Assets
$1,561,719
Liabilities
$0

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

Leadership & pay

13 people listed

Executive titles in this filing

  • C BLAKE WHITSON (VICE PRESIDENT)
  • DAVID BACKLUND (VICE PRESIDENT)
  • DAVID WHITLOCK (VICE PRESIDENT)
  • CHARLES CAUGHLIN (VICE PRESIDENT)
  • ROBERT MARKS (VICE PRESIDENT)
  • STEVEN MALONE (PRESIDENT)

Highest reported compensation

  • EMMA PLETZ (SECRETARY): $41,315 total reported compensation

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

Overview

Mission

Funding for various organizations providing healthcare and related services, and educational assistance to students attending institutions of higher education.

What it reported doing in 2024

The organization supports the state-wide hoop shoot, one of the largest youth athletic contests in the country with over 3 million kids participating annually in contests held nationwide. The hoop shoot program is designed to be fun and age appropriate, and help participants develop grit, which is the will power to persevere in the face of long odds. The organization also operates the drug awareness program that makes available resources for parents and community members on the dangers of illegal drugs and provides materials designed to educate kids and teens on the dangers of drug use.

Operating model

Revenue model
Donor-supported. 85% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 90% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 86
  • Accountability: 90
  • Sustainability: 79
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.7%; rating input score 65
  • Program expense ratio: 82.2%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 5th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 90.2%; rating input score 90; 38th percentile among comparable filings
  • 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: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 24.7%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 3.85; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0.6%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -27.7% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -23.6% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: 11.6% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 64.7% of revenue deployed · 82.2% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $333K in reported program spending
  • Leadership: top reported pay $41K · 13 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 7 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: 8 filed related-organization links
  • 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 — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.