Portland City United Soccer Club

Nonprofit profile at a glance

EIN
931079241
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Portland, OR, USA
Phone
5036431530
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$2,845,969
Expenses
$2,782,693
Assets
$1,152,281
Liabilities
$265,683

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • GREG SIMON (PRESIDENT)

Highest reported compensation

  • JEFFREY A ENQUIST (EXECUTIVE DI): $256,976 total reported compensation
  • TIM COPELAND (ASSISTANT HE): $215,795 total reported compensation
  • MARY C MARTIN (DIR OF OPERA): $106,167 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Organizing and promoting the development of youth soccer teams.

What it reported doing in 2025

The reporting period portland city united (pcu) provided playing opportunities for over 975 players in the u11-u19 age groups. Our youth development program provided programming for 153 players in the u8-u10 age groups. Portland city united 2007-08 girls have qualified for their third trip to the usys national championships and won the oysa state championship in the last year. The 2007-08 girls also won their division in the ga aspire league. The boys 2013, 2010, and 2007 boys all qualified for the ecnl rl regional championships in norco, ca in june. Three of our age groups have qualified for the president's cup regional championships in boise, id in mid-june. Pcu continues to operate two fields at buckman park and one field at portland christian under the sports field management llc. We also have three futsal courts that are turfed and lit at portland christian which provide additional programming space for our players. Pcu continues to explore the development of an additional two fields at portland christian which we hold an mou for. Pcu utilized over 50 volunteers this past year. Mostly to help with the pcu summer classic, beaverton cup 4v4, and the pcu rose city classic youth soccer tournaments. All events were well attended with over 225 teams at each event. The mentorship program we began two years ago has created numerous opportunities for our high school aged players to help our youngest players by joining in practices and coaching games. This program is not only helping the younger players with role models but developing the next generation of coaches. Pcu also ran 6 soccer camps and a 7v7 league during december and january, along with handling all of the administrative duties for the 6000 kids who play recreational soccer in portland youth soccer association.

Operating model

Revenue model
Earned-program. 95% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 98% 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 68
  • Accountability: 69
  • Sustainability: 25
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.4%; rating input score 84
  • Program expense ratio: 86.4%; rating input score 86
  • Fundraising efficiency: $5.1 raised per $1 spent on fundraising; rating input score 15; 15th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 75th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: 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: 2.2%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.41; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 20.8%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 3.4% per year; rating input score 100; 26th percentile among comparable filings
  • Revenue growth: 4.8% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: -2% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 84.4% of revenue deployed · 86.4% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.4M in reported program spending
  • Leadership: top reported pay $257K · 7 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes grants and executive pay
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 2 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.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 15/100.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.