Civic Intelligence

Better Eugene-Springfield Transportation

990 • Fiscal year 2023 • EIN 42-1661720

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

PO Box 773Eugene, OR 97440

(541) 343-5201

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

26th percentile

0.00x

Higher debt load relative to assets than 26% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

39th percentile

0.04x

Higher debt load relative to revenue than 39% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

40th percentile

0.0%

Higher net margin than 40% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

50th percentile

$59,400

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 37.6% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

36th percentile

-0.1%

Faster asset growth than 36% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

1st percentile

-91%

Faster revenue growth than 1% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,617,861

Down $2,385 (-0.1%) from 2022

Net Assets

Up

$1,611,231

Up $1,724 (+0.1%) from 2022

Liabilities

Down

$6,630

Down $4,109 (-38%) from 2022

Revenue

Down

$158,131

Down $1,529,668 (-91%) from 2022

Expenses

Up

$158,112

Up $33,974 (+27%) from 2022

Net Income

Down

$19

Down $1,563,642 (-100%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2016: $22,705Liabilities 2016: $02016Assets 2017: $41,702Liabilities 2017: $5002017Assets 2018: $40,027Liabilities 2018: $8482018Assets 2019: $83,807Liabilities 2019: $1,1482019Assets 2020: $51,773Liabilities 2020: $7532020Assets 2021: $49,574Liabilities 2021: $3,728Net Assets 2021: $45,8462021Assets 2022: $1,620,246Liabilities 2022: $10,739Net Assets 2022: $1,609,5072022Assets 2023: $1,617,861Liabilities 2023: $6,630Net Assets 2023: $1,611,2312023Assets 2024: $1,623,769Liabilities 2024: $4,199Net Assets 2024: $1,619,5702024

Highlighted filing

2023

Assets$1,617,861
Liabilities$6,630
Net Assets$1,611,231

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2016: $70,096Expenses 2016: $48,176Net Income 2016: $21,9202016Revenue 2017: $74,171Expenses 2017: $55,674Net Income 2017: $18,4972017Revenue 2018: $81,729Expenses 2018: $83,752Net Income 2018: -$2,0232018Revenue 2019: $157,976Expenses 2019: $114,490Net Income 2019: $43,4862019Revenue 2020: $133,841Expenses 2020: $165,480Net Income 2020: -$31,6392020Revenue 2021: $80,138Expenses 2021: $85,312Net Income 2021: -$5,1742021Revenue 2022: $1,687,799Expenses 2022: $124,138Net Income 2022: $1,563,6612022Revenue 2023: $158,131Expenses 2023: $158,112Net Income 2023: $192023Revenue 2024: $184,104Expenses 2024: $177,165Net Income 2024: $6,9392024

Highlighted filing

2023

Revenue$158,131
Expenses$158,112
Net Income$19
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.0
Gross Receipts
$158,982
Mission and Program Overview

Mission

BEST's mission is to build a successful community by bringing people together to promote transportation options, safe streets, and walkable neighborhoods. BEST pursues this mission by educating the public, convening community leaders, helping forge consensus, and advocating in the public interest.

The mission of Better Eugene-Springfield Transportation (BEST) is to build a successful community by bringing people together to promote transportation options, safe streets, and walkable neighborhoods. BEST pursues this mission by educating the public, convening community leaders, helping forge consensus, and advocating in the public interest.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,582,871$1,586,882▲ $4,011
Cash and Non-Interest-Bearing Accounts$37,246$30,813▼ $6,433
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,620,253$1,617,861▼ $2,392
Other Assets Total$136$166▲ $30
Liabilities
Accounts Payable and Accrued Expenses$10,738$6,630▼ $4,108
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$10,738$6,630▼ $4,108
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,609,515$1,611,231▲ $1,716
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$1,609,515$1,611,231▲ $1,716
Total Liabilities and Net Assets / Fund Balance$1,620,253$1,617,861▼ $2,392

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,335,583$0$1,335,583
Land$242,436-$242,436
Leasehold Improvements$8,223$6,454$14,677
Equipment$640$897$1,537
Other Land Buildings$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rob ZakoExecutive DirectorFT$43,200$16,200$59,400

Board Members and Trustees

NameTitle
Laura PotterImmediate Past President
Marianne NoltePresident
Mike EysterVice-President
Jennifer HaywardDirector
Lisa FragalaDirector
Mike DeLuiseDirector
Steve BadeDirector
Bob PassaroSecretary
Rachel McCoyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$93,356
Program Service Revenue
$64,956
Investment Income
$0
Other Revenue
$-181
All Other Contributions
$86,756
Change in Net Assets
$19
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$116,547
Other Expenses$41,565
Total Fundraising Expense$4,137
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$51,975$5,943$1,485$59,403
Other Salaries and Wages$42,039$0$1,824$43,863
Occupancy$22,347$0$0$22,347
Payroll Taxes$8,885$533$311$9,729
Conferences and Meetings$6,271$388$0$6,659
Depreciation Depletion$5,405$0$0$5,405
Pension Plan Contributions$3,398$0$0$3,398
Information Technology$403$1,168$475$2,046
Fees for Services Other$1,218$0$0$1,218
Office Expenses$503$592$42$1,137
Other Expenses$450$465$0$915
Travel$746$0$0$746
Fees for Services Legal$0$225$0$225
Advertising$181$0$0$181
Other Employee Benefits$0$154$0$154
Total Functional Expenses$143,921$10,054$4,137$158,112
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

All members of the Board of Directors reviewed this Form 990 for approval. Then the Executive Director signed and filed the form.

Form 990, Part VI, Section B, Line 12C

All interested persons are required to complete a Conflicts of Interest and Annual Disclosure Statement.

Form 990, Part VI, Section B, Line 15

The Executive Director is the only compensated officer or key employer. The Board of Directors reviews the performance of the Executive Director annually, looks at comparability data, and sets the compensation for the current year. This process was last undertaken in early 2024.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are all available online at https://www.best-oregon.org/orientation. In general, this password-protected page is accessible to all members of the Board of Directors but not to the public. Nonetheless, the public can access from the Oregon Charitable Activities Section website each Form 990 filed with an Oregon Form CT-12.

Filing and Contact Details

Filer

Filer Name
Better Eugene-springfield Transportation
EIN
42-1661720
Phone
5413435201
Address
PO Box 773, Eugene, OR 97440

Signing Officer

Name
Rob Zako
Title
Executive Director
Phone
5413435201
Signed
2024-11-14

Organization Details

Principal Officer
Rob Zako
Formed
2005
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
8
Employees
7
Volunteers
36
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

In 2023, BEST became the fiscal sponsor for Salem Bike Vision.

Form 990, Part III, Line 3

In 2023, BEST combined the Safe Streets, Transportation Options, and Walkable Neighborhoods program areas for the purposes of accounting.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0The mission of Better Eugene-Springfield Transportation (BEST) is to build a successful community by bringing people together to promote transportation options, safe streets, and walkable neighborhoods.
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IRS990/PrincipalOfficerNm0Rob Zako
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IRS990/ProgramServiceRevenueGrp/Desc0Nexus for Eugene Sustainable Transportation
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IRS990/ProgSrvcAccomActy2Grp/Desc0Nexus for Eugene Sustainable Transportation (NEST): BEST is supporting sustainable transportation efforts by managing a collaborating work space at 455 West 1st Avenue in Eugene used by BEST and other nonprofits to provide the community with bike share and other micromobility services, valet bike parking for community events, educational and fun rides, a bicycle courier service, and more. Although BEST does not provide direct services, our efforts benefit roughly 200,000 people.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Salem Bike Vision (SBV), a fiscally sponsored project of BEST, believes Salem needs a safe and efficient transportation system for all residents to get around the city including those who bike, roll, or use mobility devices. Although SBV does not provide direct services, their efforts benefit roughly 200,000 people.
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