Portland State University Bookstore
Portland State University Bookstore faces declining revenue and consistent operating deficits.
EIN: 202951862 · Portland, OR · NTEE: B90 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $374K |
| Total Expenses | $261K |
| Program Spending | 80% |
| Net Assets | $1.4M |
| Transparency Score | 65/100 |
Is Portland State University Bookstore Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Portland State University Bookstore directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Portland State University Bookstore
Portland State University Bookstore (EIN: 202951862) is a nonprofit organization based in Portland, OR, classified under NTEE code B90. The organization reported total revenue of $374K and total assets of $1.4M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Portland State University Bookstore's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Portland State University Bookstore is a small nonprofit that has been operating for 20 years, with 11 years of IRS 990 filings on record (2012–2023). Revenue has grown at a compound annual rate of -23.0%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $145K |
| Total Expenses | $261K |
| Surplus / Deficit | $-116,201 |
| Total Assets | $1.4M |
| Total Liabilities | $45K |
| Net Assets | $1.4M |
| Operating Margin | -80.3% |
| Debt-to-Asset Ratio | 3.2% |
| Months of Reserves | 64.6 months |
Financial Health Grade: B
In 2023, Portland State University Bookstore reported a deficit of $116K with expenses exceeding revenue, holds 64.6 months of operating reserves (strong position), has a debt-to-asset ratio of 3.2% (very low leverage).
Financial Trends
Over 11 years of filings (2012–2023), Portland State University Bookstore's revenue has declined at a compound annual growth rate (CAGR) of -23.0%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -53.1% | -49.1% | -9.5% |
| 2022 | -19.5% | +33.1% | -16.3% |
| 2021 | -14.6% | -25.7% | +19.9% |
| 2020 | -37.9% | -23.7% | -6.7% |
| 2019 | -3.1% | +8.1% | +14.4% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2006 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Portland State University Bookstore with a Mission Score of 65 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Portland State University Bookstore allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $116K, with expenses exceeding revenue.
- Debt-to-asset ratio: 3.2%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that no officers or key employees receive compensation directly from this entity, which is highly efficient for a nonprofit of this size.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Portland State University Bookstore's IRS 990 filings:
- Consistent operating deficits: Expenses have exceeded revenue in multiple recent periods (e.g., $260,916 expenses vs. $144,715 revenue in 2023).
- Significant decline in revenue: Revenue has dropped from over $700,000 in earlier years to $144,715 in 2023.
- Decreasing assets: Total assets have declined from $1,855,276 in 2021 to $1,405,419 in 2023, likely due to operating losses.
Strengths
The following positive indicators were identified for Portland State University Bookstore:
- Zero executive compensation: No officer compensation is reported, indicating efficient use of funds in this area.
- Strong asset base: Despite recent declines, the organization still holds over $1.4 million in assets, providing some buffer.
- Consistent filing history: 11 IRS 990 filings demonstrate good transparency and compliance.
Frequently Asked Questions about Portland State University Bookstore
Is Portland State University Bookstore a legitimate charity?
Portland State University Bookstore (EIN: 202951862) is a registered tax-exempt nonprofit based in Oregon. Our AI analysis gives it a Mission Score of 65/100. It has 11 years of IRS 990 filings on record. Total revenue: $374K. 3 red flags identified. 3 strengths noted. Financial health grade: B.
How does Portland State University Bookstore spend its money?
Portland State University Bookstore directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Portland State University Bookstore tax-deductible?
Portland State University Bookstore is registered as a tax-exempt nonprofit (EIN: 202951862). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Portland State University Bookstore's spending goes to programs?
Portland State University Bookstore directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Portland State University Bookstore compare to similar nonprofits?
With a transparency score of 65/100 (Good), Portland State University Bookstore is above average for NTEE category B90 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Portland State University Bookstore located?
Portland State University Bookstore is headquartered in Portland, Oregon and files with the IRS under EIN 202951862. It is classified under NTEE code B90.
How many years of IRS 990 filings does Portland State University Bookstore have?
Portland State University Bookstore has 11 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $374K in total revenue.
Is Portland State University Bookstore financially stable?
No, the organization has shown a consistent pattern of expenses exceeding revenue in recent years, with a $116,201 deficit in 2023 and a $203,639 deficit in 2022. This trend suggests financial instability, despite its asset base.
What is the trend in the organization's revenue?
Revenue has significantly declined over the past several years, from a high of $746,318 in 2017 to $144,715 in 2023, representing a substantial decrease in its financial inflows.
How does the organization manage executive compensation?
The organization reports 0% officer compensation in all available filings, indicating that no salaries are paid to executives or officers, which is a strong point for efficiency.
Filing History
IRS 990 filing history for Portland State University Bookstore showing financial trends over 11 years of public records:
Over 11 years of IRS 990 filings (2012–2023), Portland State University Bookstore's revenue has declined by 94.4%, moving from $2.6M to $145K. Total assets increased by 13.6% over the same period, from $1.2M to $1.4M. Total functional expenses fell by 90.2%, from $2.7M to $261K. In its most recent filing year (2023), Portland State University Bookstore reported a deficit of $116K, with expenses exceeding revenue. The organization holds $45K in liabilities against $1.4M in assets (debt-to-asset ratio: 3.2%), resulting in net assets of $1.4M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $145K | $261K | $1.4M | $45K | — | — |
| 2022 | $309K | $512K | $1.6M | $186K | — | View 990 |
| 2021 | $384K | $385K | $1.9M | $96K | — | — |
| 2020 | $449K | $518K | $1.5M | $65K | — | View 990 |
| 2019 | $723K | $679K | $1.7M | $71K | — | View 990 |
| 2017 | $746K | $627K | $1.4M | $83K | — | View 990 |
| 2016 | $744K | $651K | $1.3M | $89K | — | View 990 |
| 2015 | $723K | $685K | $1.2M | $118K | — | View 990 |
| 2014 | $711K | $664K | $1.2M | $125K | — | View 990 |
| 2013 | $703K | $713K | $1.2M | $143K | — | View 990 |
| 2012 | $2.6M | $2.7M | $1.2M | $201K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $145K, expenses of $261K, and assets of $1.4M (revenue -53.1% year-over-year).
- 2022: Revenue of $309K, expenses of $512K, and assets of $1.6M (revenue -19.5% year-over-year).
- 2021: Revenue of $384K, expenses of $385K, and assets of $1.9M (revenue -14.6% year-over-year).
- 2020: Revenue of $449K, expenses of $518K, and assets of $1.5M (revenue -37.9% year-over-year).
- 2019: Revenue of $723K, expenses of $679K, and assets of $1.7M (revenue -3.1% year-over-year).
- 2017: Revenue of $746K, expenses of $627K, and assets of $1.4M (revenue +0.3% year-over-year).
- 2016: Revenue of $744K, expenses of $651K, and assets of $1.3M (revenue +2.9% year-over-year).
- 2015: Revenue of $723K, expenses of $685K, and assets of $1.2M (revenue +1.7% year-over-year).
- 2014: Revenue of $711K, expenses of $664K, and assets of $1.2M (revenue +1.1% year-over-year).
- 2013: Revenue of $703K, expenses of $713K, and assets of $1.2M (revenue -72.8% year-over-year).
- 2012: Revenue of $2.6M, expenses of $2.7M, and assets of $1.2M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Portland State University Bookstore:
Data Sources and Methodology
This transparency report for Portland State University Bookstore is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.