Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Oregon Women'S Sailing Association
EIN 06-1792739 • 501(c)3 • Portland, OR
Profile
Owsa's mission is to make learning the art of sailing accessible to any woman who wants to learn.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
62nd percentile
Higher net margin than 62% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
67th percentile
Faster asset growth than 67% of similar nonprofits.
Revenue Growth
75th percentile
Faster revenue growth than 75% of similar nonprofits.
Balance Sheet
Assets
Up$42,134
Up $3,668 (+9.5%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$42,134
Up $3,668 (+9.5%) from 2023
Revenue
Up$41,863
Up $8,693 (+26%) from 2023
Expenses
Up$38,195
Up $11,765 (+45%) from 2023
Net Income
Down$3,668
Down $3,072 (-46%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $42,134
- Liabilities
- -
- Net assets
- $42,134
- Revenue
- $41,863
- Expenses
- $38,195
- Net income
- $3,668
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Aug 8, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $41,863
Mission and Program Overview
Mission
Owsa's mission is to make learning the art of sailing accessible to any woman who wants to learn.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROGRAM SERVICE | - | $22,455 |
| PROGRAM SERVICE | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ROBIN SMITH | Rear Commodo | - | $0 | - | - |
| JULIE SCHUMANN | Commodore | - | $0 | - | - |
| JANIECE BROWN | Treasurer | - | $0 | - | - |
| CAROLYN MORSE | Vice Commodo | - | $0 | - | - |
| SARAH KNUDSEN | Education Di | - | $0 | - | - |
| KRISTEN BUYS | Social Direc | - | $0 | - | - |
| KATHY CLEVENGER | Operations D | - | $0 | - | - |
| CANDICE CHANCE | Programs Director | - | $0 | - | - |
| LISA PASQUANTONIO | Secretary | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- OREGON WOMEN'S SAILING ASSOCIATION
- EIN
- 06-1792739
- Phone
- 2062801425
- Address
- 865 NE TOMAHAWK ISLAND DR 102-198, PORTLAND, OR 97217-8095
Signing Officer
- Name
- Janiece Brown
- Title
- Treasurer
- Phone
- 5037200096
- Signed
- 2025-08-08
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Msp Accounting Pc
- Address
- 12725 SW 66TH AVE STE 201, TIGARD, OR 97223
- Preparer
- Michael S Papp
- Phone
- 9713179024
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Oregon women's sailing ass. Cost of goods sold 9,478 expenses marketing expense 225 administrative 3,528 insurance - liability, d & o 5,073 books & printed materials 814 food 2,236 recognition awards 22 supplies 989 bank service charges 1,760 business expense 210 business registration fee 50 meeting rental 1,466 total 25,851”
Form 990-ez, Part II, Line 24
“Accounts receivable 138 138 boats & trailers 1,525 1,525 cal 20 trailer 600 600 calypte 2023 8,500 8,500 hoodview 3,500 0 picaroon 2,800 2,800 ranger 20 trailer 1 1,000 1,000 salud 2,500 2,500 santana 22 trailer 500 500 total 21,063 17,563”
Form 990-ez, Part III
“Owsa's mission is to make learning the art of sailing accessible to any woman who wants to learn.”
Form 990-ez, Part III, Line 31
“PROGRAM SERVICE”
Raw XML Appendix158 raw XML fields
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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|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2062801425 |
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| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 3668 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1268 |
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| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
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| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 38466 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 42134 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 1300 |
| IRS990EZ/GrossReceiptsAmt | 0 | 41863 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 12391 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 38466 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 42134 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 38466 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 42134 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 10602 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.50 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 000.00 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ROBIN SMITH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JULIE SCHUMANN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JANIECE BROWN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | CAROLYN MORSE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | SARAH KNUDSEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | KRISTEN BUYS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | KATHY CLEVENGER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | CANDICE CHANCE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | LISA PASQUANTONIO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | REAR COMMODO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | COMMODORE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | VICE COMMODO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | EDUCATION DI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | SOCIAL DIREC |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | OPERATIONS D |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | PROGRAMS DIR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 21063 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 17563 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 25851 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | OWSA'S MISSION IS TO MAKE LEARNING THE ART OF SAILING ACCESSIBLE TO ANY WOMAN WHO WANTS TO LEARN. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 474 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 27766 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROGRAM SERVICE |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | PROGRAM SERVICE |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 22455 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 1300 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | OR |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 38195 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 22455 |
| IRS990EZ/TotalRevenueAmt | 0 | 41863 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.OWSA.NET |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 406 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 4695 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2893 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1688 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3286 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 12968 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 134324 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 12968 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 406 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 4695 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2893 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1688 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3286 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 12968 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 12968 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OREGON WOMEN'S SAILING ASS. COST OF GOODS SOLD 9,478 EXPENSES MARKETING EXPENSE 225 ADMINISTRATIVE 3,528 INSURANCE - LIABILITY, D & O 5,073 BOOKS & PRINTED MATERIALS 814 FOOD 2,236 RECOGNITION AWARDS 22 SUPPLIES 989 BANK SERVICE CHARGES 1,760 BUSINESS EXPENSE 210 BUSINESS REGISTRATION FEE 50 MEETING RENTAL 1,466 TOTAL 25,851 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ACCOUNTS RECEIVABLE 138 138 BOATS & TRAILERS 1,525 1,525 CAL 20 TRAILER 600 600 CALYPTE 2023 8,500 8,500 HOODVIEW 3,500 0 PICAROON 2,800 2,800 RANGER 20 TRAILER 1 1,000 1,000 SALUD 2,500 2,500 SANTANA 22 TRAILER 500 500 TOTAL 21,063 17,563 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | OWSA'S MISSION IS TO MAKE LEARNING THE ART OF SAILING ACCESSIBLE TO ANY WOMAN WHO WANTS TO LEARN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PROGRAM SERVICE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JANIECE BROWN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5037200096 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | OREGON WOMEN'S SAILING ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | OREG |
| ReturnHeader/Filer/EIN | 0 | 061792739 |
| ReturnHeader/Filer/PhoneNum | 0 | 2062801425 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 865 NE TOMAHAWK ISLAND DR 102-198 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PORTLAND |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 972178095 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 471325069 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MSP ACCOUNTING PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 12725 SW 66TH AVE STE 201 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | TIGARD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 97223 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9713179024 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-08-27 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MICHAEL S PAPP |
| ReturnHeader/ReturnTs | 0 | 2025-08-27T12:07:56-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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