Civic Intelligence

Greater Columbus Rowing

EIN 31-1118778 • 501(c)3 • Columbus, OH

Profile

Promote the sport of rowing in the central ohio area and amateur competition regionally and nationally.

PO Box 218131Columbus, OH 43221

www.columbusrowing.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

61st percentile

0.05x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.12x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

57th percentile

8.1%

Higher net margin than 57% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

55th percentile

5.0%

Faster asset growth than 55% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

76th percentile

34%

Faster revenue growth than 76% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$513,883

Up $24,555 (+5.0%) from 2023

Liabilities

Up

$26,466

Up $609 (+2.4%) from 2023

Net Assets

Up

$487,417

Up $23,946 (+5.2%) from 2023

Revenue

Up

$227,132

Up $58,003 (+34%) from 2023

Expenses

Up

$208,679

Up $73,948 (+55%) from 2023

Net Income

Down

$18,453

Down $15,945 (-46%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2011: $230,162Liabilities 2011: $1,017Net Assets 2011: $229,1452011Assets 2012: $230,266Liabilities 2012: $19,929Net Assets 2012: $210,3372012Assets 2013: $334,575Liabilities 2013: $43,836Net Assets 2013: $290,7392013Assets 2014: $369,498Liabilities 2014: $46,592Net Assets 2014: $322,9062014Assets 2015: $398,233Liabilities 2015: $50,097Net Assets 2015: $348,1362015Assets 2016: $328,282Net Assets 2016: $328,2822016Assets 2017: $373,496Liabilities 2017: $2,745Net Assets 2017: $370,7512017Assets 2018: $390,867Net Assets 2018: $390,8672018Assets 2019: $490,116Net Assets 2019: $490,1162019Assets 2020: $444,333Net Assets 2020: $444,3332020Assets 2021: $471,123Net Assets 2021: $471,1232021Assets 2022: $450,607Liabilities 2022: $25,857Net Assets 2022: $424,7502022Assets 2023: $489,328Liabilities 2023: $25,857Net Assets 2023: $463,4712023Assets 2024: $513,883Liabilities 2024: $26,466Net Assets 2024: $487,4172024

Highlighted filing

2024

Assets$513,883
Liabilities$26,466
Net Assets$487,417

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $162,714Expenses 2011: $137,101Net Income 2011: $25,6132011Revenue 2012: $128,217Expenses 2012: $147,025Net Income 2012: -$18,8082012Revenue 2013: $158,568Expenses 2013: $89,759Net Income 2013: $68,8092013Revenue 2014: $160,509Expenses 2014: $128,342Net Income 2014: $32,1672014Revenue 2015: $140,024Expenses 2015: $151,394Net Income 2015: -$11,3702015Revenue 2016: $143,429Expenses 2016: $174,058Net Income 2016: -$30,6292016Revenue 2017: $141,689Expenses 2017: $135,497Net Income 2017: $6,1922017Revenue 2018: $163,967Expenses 2018: $143,851Net Income 2018: $20,1162018Revenue 2019: $175,935Expenses 2019: $108,494Net Income 2019: $67,4412019Revenue 2020: $60,144Expenses 2020: $105,927Net Income 2020: -$45,7832020Revenue 2021: $153,935Expenses 2021: $145,928Net Income 2021: $8,0072021Revenue 2022: $151,435Expenses 2022: $197,808Net Income 2022: -$46,3732022Revenue 2023: $169,129Expenses 2023: $134,731Net Income 2023: $34,3982023Revenue 2024: $227,132Expenses 2024: $208,679Net Income 2024: $18,4532024

Highlighted filing

2024

Revenue$227,132
Expenses$208,679
Net Income$18,453

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.14$0.26$4.87$2.27$2.09$0.18
2023Detailed filing. Detailed filing data is available for this year.$4.89$0.26$4.63$1.69$1.35$0.34
2022Detailed filing. Detailed filing data is available for this year.$4.51$0.26$4.25$1.51$1.98$0.46
2021Detailed filing. Detailed filing data is available for this year.$4.71$4.71$1.54$1.46$0.08
2020Detailed filing. Detailed filing data is available for this year.$4.44$4.44$0.60$1.06$0.46
2019Detailed filing. Detailed filing data is available for this year.$4.90$4.90$1.76$1.08$0.67
2018Detailed filing. Detailed filing data is available for this year.$3.91$3.91$1.64$1.44$0.20
2017Detailed filing. Detailed filing data is available for this year.$3.73$0.03$3.71$1.42$1.35$0.06
2016Detailed filing. Detailed filing data is available for this year.$3.28$3.28$1.43$1.74$0.31
2015Detailed filing. Detailed filing data is available for this year.$3.98$0.50$3.48$1.40$1.51$0.11
2014Detailed filing. Detailed filing data is available for this year.$3.69$0.47$3.23$1.61$1.28$0.32
2013Detailed filing. Detailed filing data is available for this year.$3.35$0.44$2.91$1.59$0.90$0.69
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.30$0.20$2.10$1.28$1.47$0.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.30$0.01$2.29$1.63$1.37$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 15, 2025
Return Version
2024v5.0
Gross Receipts
$227,132
Mission and Program Overview

Mission

Promote the sport of rowing in the central ohio area and amateur competition regionally and nationally.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$201,486$226,186▲ $24,700
Cash and Non-Interest-Bearing Accounts$246,282$82,846▼ $163,436
Total Assets$489,329$513,883▲ $24,554
Other Assets Total$41,561$204,851▲ $163,290
Liabilities
Other Liabilities$25,857$25,857→ $0
Accounts Payable and Accrued Expenses-$609-
Total Liabilities$25,857$26,466▲ $609
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$463,472$487,417▲ $23,945
Total Net Assets Fund Balance$463,472$487,417▲ $23,945
Total Liabilities and Net Assets / Fund Balance$489,329$513,883▲ $24,554

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$226,186$225,884$452,070
Other Assets Org$44,851--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$51,884
Program Service Revenue
$171,846
Investment Income
$3,400
Other Revenue
$2
All Other Contributions
$51,884
Change in Net Assets
$18,453
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$206,481
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$53,858--$53,858
Fees for Services Other$38,709--$38,709
All Other Expenses$17,059$5,662-$22,721
Insurance$9,589$11,630-$21,219
Other Expenses$11,454--$11,454
Benefits to Members$2,198--$2,198
Fees for Services Accounting-$1,797-$1,797
Fees for Services Legal-$1,000-$1,000
Office Expenses-$527-$527
Total Functional Expenses$188,063$20,616$0$208,679
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
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Obligation$25,857
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Reviewed by board members

Form 990, Page 6, Part VI, Line 19

Available to public upon request

Filing and Contact Details

Filer

Filer Name
Greater Columbus Rowing
EIN
31-1118778
Phone
6142141608
Address
PO BOX 218131, COLUMBUS, OH 43221

Signing Officer

Name
Katherine Tucker
Title
Treasurer
Phone
7405916377
Signed
2025-07-15

Organization Details

Principal Officer
Katherine Tucker
Formed
1984
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
126

Preparer

Firm
Wells CPA LLC
Address
215 N FRONT ST STE 110, COLUMBUS, OH 43215
Preparer
Donald Wells
Phone
6143968974
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Promoting the sport of rowing gcra's primary purpose is to promote the sport of rowing in central ohio by providing adult rowing opportunities at all levels, from beginner to competitive levels. In addition to offering rowing equipment and storage for members to row, our programs include hosting multiple learn to row sessions throughout the year and our para-adaptive rowing program (parp), both of which provide rowing instruction to adults in the community. We also organize and provide transport for members to compete in regattas, both locally and nationally. Our member fees along with member donations and minimal program revenue support the operating expenses of the association and members volunteer their time to manage day-to-day activities as well as special programs and events. In 2024, the association contracted with a coach to provide technical guidance and support for all member skill levels, from novices to those competing at the national level. Small and large group sessions were made available to all members at no additional cost. The coach also supported our outreach efforts by leading our community indoor rowing program and community learn to row workshops, introducing approximately 80 area adults to the sport. Of these, 36 continued with our community winter indoor training at a nominal fee.

Form 990, Part IX, Line 11G

Coached program 38,709 0 0

Form 990, Part IX, Line 24E

Adaptive rowing expenses 11,446 0 0 bank fees 0 5,187 0 speakmon/midwest expense 4,192 0 0 corporate learn to row 1,421 0 0 community and social 0 250 0 other miscellaneous 0 225 0 total 17,059 5,662 0

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IRS990/OtherExpensesGrp/TotalAmt311454
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IRS990/OtherLiabilitiesGrp/EOYAmt025857
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IRS990/ProgSrvcAccomActy2Grp/Desc0EXPANDING PARTICIPATION THE 2024 LEARN TO ROW PROGRAM PROVIDED INTRODUCTORY ROWING INSTRUCTION TO MORE THAN 50 COMMUNITY MEMBERS, ALLOWING THEM TO GAIN ENOUGH COMPETENCE IN THE SPORT TO BECOME MEMBERS OF THE ASSOCIATION TO CONTINUE THE LIFE-LONG SPORT OF ROWING. THIS PROGRAM ALSO OFFERS STIPENDS TO COLLEGE STUDENTS WHO PARTICIPATE AS COACHES AND COXSWAINS, AN EXPERIENCE THAT ALSO HELPS THEM TO DEVELOP LEADERSHIP AND INSTRUCTIONAL SKILLS. GRADUATES FROM THE LEARN TO ROW PROGRAM WERE ELIGIBLE TO JOIN THE ASSOCIATION AT A 50% DISCOUNTED FEE. MEMBERS OF THE ASSOCIATION VOLUNTEER THEIR TIME TO PLAN, IMPLEMENT, COORDINATE, AND ASSIST THE LEARN TO ROW PROGRAM.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt012290
IRS990/ProgSrvcAccomActy3Grp/Desc0ADAPTIVE ROWING THE ASSOCIATION'S PARA-ADAPTIVE ROWING PROGRAM (PARP) IS A COMMUNITY PROGRAM THAT INTRODUCES THE SPORT OF ROWING AND PROVIDES ONGOING TRAINING OPPORTUNITIES TO ADULTS WITH PHYSICAL DISABILITIES. THIS VOLUNTEER-LED PROGRAM INCLUDES BI-WEEKLY ON-WATER SESSIONS FROM MAY THROUGH OCTOBER, WITH INDOOR TRAINING DURING THE WINTER MONTHS. IN 2024, PARP SERVED EIGHT ATHLETES, INCLUDING ONE DISABLED VETERAN. PARP ATHLETES ALSO COMPETED IN REGATTAS AND PARTICIPATED IN A USROWING NATIONAL TRAINING CAMP FOR ADAPTIVE ATHLETES.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt05446
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0171846
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt051646
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt09
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt03052
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IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.02000
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt144851
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROMOTING THE SPORT OF ROWING GCRA'S PRIMARY PURPOSE IS TO PROMOTE THE SPORT OF ROWING IN CENTRAL OHIO BY PROVIDING ADULT ROWING OPPORTUNITIES AT ALL LEVELS, FROM BEGINNER TO COMPETITIVE LEVELS. IN ADDITION TO OFFERING ROWING EQUIPMENT AND STORAGE FOR MEMBERS TO ROW, OUR PROGRAMS INCLUDE HOSTING MULTIPLE LEARN TO ROW SESSIONS THROUGHOUT THE YEAR AND OUR PARA-ADAPTIVE ROWING PROGRAM (PARP), BOTH OF WHICH PROVIDE ROWING INSTRUCTION TO ADULTS IN THE COMMUNITY. WE ALSO ORGANIZE AND PROVIDE TRANSPORT FOR MEMBERS TO COMPETE IN REGATTAS, BOTH LOCALLY AND NATIONALLY. OUR MEMBER FEES ALONG WITH MEMBER DONATIONS AND MINIMAL PROGRAM REVENUE SUPPORT THE OPERATING EXPENSES OF THE ASSOCIATION AND MEMBERS VOLUNTEER THEIR TIME TO MANAGE DAY-TO-DAY ACTIVITIES AS WELL AS SPECIAL PROGRAMS AND EVENTS. IN 2024, THE ASSOCIATION CONTRACTED WITH A COACH TO PROVIDE TECHNICAL GUIDANCE AND SUPPORT FOR ALL MEMBER SKILL LEVELS, FROM NOVICES TO THOSE COMPETING AT THE NATIONAL LEVEL. SMALL AND LARGE GROUP SESSIONS WERE MADE AVAILABLE TO ALL MEMBERS AT NO ADDITIONAL COST. THE COACH ALSO SUPPORTED OUR OUTREACH EFFORTS BY LEADING OUR COMMUNITY INDOOR ROWING PROGRAM AND COMMUNITY LEARN TO ROW WORKSHOPS, INTRODUCING APPROXIMATELY 80 AREA ADULTS TO THE SPORT. OF THESE, 36 CONTINUED WITH OUR COMMUNITY WINTER INDOOR TRAINING AT A NOMINAL FEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE TO PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COACHED PROGRAM 38,709 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ADAPTIVE ROWING EXPENSES 11,446 0 0 BANK FEES 0 5,187 0 SPEAKMON/MIDWEST EXPENSE 4,192 0 0 CORPORATE LEARN TO ROW 1,421 0 0 COMMUNITY AND SOCIAL 0 250 0 OTHER MISCELLANEOUS 0 225 0 TOTAL 17,059 5,662 0
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
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