Oregon Sports Authority Foundation
Nonprofit profile at a glance
- EIN
- 931110745
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Portland, OR, USA
- Phone
- 5032344500
- Rating
- 57
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Amateur Sports
Reported finances
- Revenue
- $397,446
- Expenses
- $291,587
- Assets
- $150,635
- Liabilities
- $5,013
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- JAMES J ETZEL (CEO)
- CORTLANDT CUFFEE (Vice President)
- JIM CARIDEO (President)
Highest reported compensation
- JAMES J ETZEL (CEO): $275,599 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Oregon sports authority foundation intends to raise funds for amature athletic and sporting organizations within the state of Oregon and to give under-privileged youth opportunities to play sports.
What it reported doing in 2024
The organization put together the she flies initiative that works to support, engage, and celebrate girls and women in sport across Oregon.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 50% for direct work, and 50% for grants.
The verdict
MIXED - A large share of total spending goes to programs and most voting board members are independent. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.
Rating breakdown
- Financial Efficiency: 60
- Transparency & Controls: 56
- Accountability: 61
- Sustainability: 49
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 59.5%; rating input score 59
- Program expense ratio: 81.1%; rating input score 81
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 83.3%; rating input score 83; 2nd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 85.7%; rating input score 86; 23rd percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 26.6%; rating input score 80; 80th percentile among comparable filings
- Total-asset coverage ratio: 0.52; rating input score 25; 25th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 36; 36th percentile among comparable filings
- Officer compensation ratio: Limited
Growth
- Program expense growth: -2.2% per year; rating input score 0; 23rd percentile among comparable filings
- Revenue growth: 5.1% per year; rating input score 100; 53rd percentile among comparable filings
- Asset growth: -8.6% per year; rating input score 0; 7th percentile among comparable filings
Details
- Where the money goes: 59.5% of revenue deployed · 81.1% of spending went to programs
- Governance: 6 of 7 board members independent · 2 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $236K in reported program spending
- Leadership: top reported pay $276K · 7 people listed · 0 of 6 pay-setting controls reported
- Consistency: 20 of 21 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 10 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 59/100.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Accountability: Governance controls: 5 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 25/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 36/100.