Oregon Rehabilitation Association

Nonprofit profile at a glance

EIN
237006873
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Salem, OR, USA
Phone
5035853337
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Sheltered Employment

Official website

Reported finances

Revenue
$2,041,539
Expenses
$2,015,195
Assets
$4,649,795
Liabilities
$1,534,517

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

Leadership & pay

13 people listed

Executive titles in this filing

  • KRISTA SMITH (PRESIDENT)
  • LOIS GIBSON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • LOIS GIBSON (EXECUTIVE DIRECTOR): $179,536 total reported compensation

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

Overview

Mission

The Oregon resource association (ora) for community disability services is a statewide network that represents, supports and advocates for members as they partner with families and individuals with intellectual and developmental disabilities to lead full and inclusive lives.

What it reported doing in 2024

Provide member agencies with information, policy analysis, legislative advocacy and training related to support programs for individuals with intellectual, developmental and other disabilities. Those programs include housing, employment and day activity services for adults with disabilities. The information, training and advocacy includes relevant legislation, grant opportunities, contracts from governmental and private funding sources, as well as best practices.

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating revenue.
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 most voting board members are independent. Expenses are high relative to revenue and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 66
  • Accountability: 100
  • Sustainability: 46
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.2%; rating input score 73
  • Program expense ratio: 73.6%; rating input score 74
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.3%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 2.31; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 8.9%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 1.9% per year; rating input score 100; 22nd percentile among comparable filings
  • Revenue growth: 2% per year; rating input score 100; 20th percentile among comparable filings
  • Asset growth: -2.9% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 73.2% of revenue deployed · 73.6% of spending went to programs
  • Governance: 12 of 12 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $1.5M in reported program spending
  • Leadership: top reported pay $180K · 13 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Sustainability: Operating margin scored 39/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.