SOUTHERN OREGON HORSE RACING ASSOC… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Principal Officer

ROD LOWE

Phone

5416219209

Tax Period

2023-04-01 to 2024-03-31

SOUTHERN OREGON HORSE RACING ASSOCIATION is a community nonprofit that reported $1.0M in total revenue in fiscal year 2023.

Mission

TO PROVIDE RECREATIONAL HORSE RACING IN JOSPHINE COUNTY

Program Service Accomplishments

Program 1

PROVIDE RECREATIONAL HORSE RACING IN JOSEPHINE COUNTY - OPERATED THE HORSE RACING SEASON AT GRANTS PASS DOWNS

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $4,813

Program Service Revenue $1,001,836

Investment Income $4

Other Revenue $0

TOTAL REVENUE $1,006,653

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $1,008,726

TOTAL EXPENSES $1,008,726

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,006,653	$956,231	+0.1%
Expenses	$1,008,726	$948,732	+0.1%
Net Income	$-2,073	$7,499	-1.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHARLOTTE AGIN	VICE PRESIDE	2.00	Officer	$0	$0	$0
ROD LOWE	PRESIDENT	2.00	Officer	$0	$0	$0
MARY MUMMA	SECRETARY	2.00	Officer	$0	$0	$0
RACHEL NOBLE	TREASURER	2.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$1,006,653	$1,008,726	$57,306	$-2,073
2023	$956,231	$948,732	$59,379	$7,499
2021	$281	$6,897	$62,575	$-6,616
2020	$518,093	$561,627	$61,591	$-43,534
2019	$560,565	$542,959	$105,211	$17,606

SOUTHERN OREGON HORSE RACING ASSOCIATION