Oregon Sports Authority

Nonprofit profile at a glance

EIN
943211472
IRS 990 coverage
2012–2023
Forms available
Form 990 2023
Location
Portland, OR, USA
Phone
5032344500
Rating
41
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,832,734
Expenses
$1,943,303
Assets
$2,345,175
Liabilities
$348,693

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

Leadership & pay

19 people listed

Executive titles in this filing

  • JAMES J ETZEL (CEO)
  • JIM CARIDEO (President)
  • CORTLAND CUFFEE (Vice President)
  • CHRIS VAN WAGNER (President Emrts)

Highest reported compensation

  • JAMES J ETZEL (CEO): $256,400 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 Oregon Sports Authority, dba Sport Oregon, is to drive economic growth and enhance quality of life in Oregon through sports. This is accomplished through our work with state and regional tourism bureaus, event promoters, facility managers and local sports organizing committees to attract a variety of national and international, amateur and professional sports events and related activities to the state. Sport Oregon serves a number of facets within the overall sports landscape of our state. Our day-to day responsibilities involve member solicitation, retainment and engagement; community impact work through our foundation; event planning and execution as well as the active recruitment of sports and related events to our state to generate economic impact, create and sustain jobs and boost the overall profile of Oregon as a sports destination. Sport Oregon is also active in working with local organizations in marketing existing arenas and stadiums, including Providence P

What it reported doing in 2023

In 2023 osa assisted in the promotion and staging of sporting events, including the big swing golf tournament and the nascar, formula e, and indy car hospitality collectives. In doing so the Oregon sports authority has, and will continue to, accomplish its organizational mission listed on form 990, part iii, line 1.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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: 0
  • Transparency & Controls: 74
  • Accountability: 71
  • Sustainability: 33
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 94.7%; rating input score 95; 25th 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: Pass
    • 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: -6%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 1.21; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 13.2%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 12.2% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 4.9% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 18 of 19 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $198K in reported program spending
  • Leadership: top reported pay $256K · 19 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 10 filing years from 2012 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 24/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.