Civic Intelligence

Wind & Oar Boat School

990 • Fiscal year 2020 • EIN 45-2852652

Jan 01, 2020 to Dec 31, 2020 • Filed on Jul 03, 2021

14808 Uplands DriveLake Oswego, OR 97034

(503) 709-4337

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.25x

Higher debt load relative to assets than 82% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

82nd percentile

0.18x

Higher debt load relative to revenue than 82% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

33rd percentile

-5.2%

Higher net margin than 33% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

95th percentile

$64,455

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 32.3% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

60th percentile

12%

Faster asset growth than 60% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

52nd percentile

-12%

Faster revenue growth than 52% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$145,607

Up $15,886 (+12%) from 2019

Net Assets

Down

$109,180

Down $10,314 (-8.6%) from 2019

Liabilities

Up

$36,427

Up $26,200 (+256%) from 2019

Revenue

Down

$199,597

Down $27,486 (-12%) from 2019

Expenses

Up

$209,911

Up $381 (+0.2%) from 2019

Net Income

Down

-$10,314

Down $27,867 (-159%) from 2019

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2013: $40,409Liabilities 2013: $15,2272013Assets 2014: $29,878Liabilities 2014: $15,227Net Assets 2014: $14,6512014Assets 2015: $66,606Liabilities 2015: $10,227Net Assets 2015: $56,3792015Assets 2016: $76,430Liabilities 2016: $10,227Net Assets 2016: $66,2032016Assets 2017: $102,560Liabilities 2017: $10,230Net Assets 2017: $92,3302017Assets 2018: $112,168Liabilities 2018: $10,227Net Assets 2018: $101,9412018Assets 2019: $129,721Liabilities 2019: $10,227Net Assets 2019: $119,4942019Assets 2020: $145,607Liabilities 2020: $36,427Net Assets 2020: $109,1802020Assets 2021: $169,843Liabilities 2021: $10,227Net Assets 2021: $159,6162021Assets 2022: $188,923Liabilities 2022: $10,227Net Assets 2022: $178,6962022Assets 2023: $95,463Liabilities 2023: $23,595Net Assets 2023: $71,8682023Assets 2024: $157,176Liabilities 2024: $19,227Net Assets 2024: $137,9492024

Highlighted filing

2020

Assets$145,607
Liabilities$36,427
Net Assets$109,180

Operations Trend

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

$300K$200K$100K$0-$100K-$200KRevenue 2013: $105,065Expenses 2013: $79,883Net Income 2013: $25,1822013Revenue 2014: $108,117Expenses 2014: $118,648Net Income 2014: -$10,5312014Revenue 2015: $162,576Expenses 2015: $120,848Net Income 2015: $41,7282015Revenue 2016: $203,909Expenses 2016: $194,085Net Income 2016: $9,8242016Revenue 2017: $262,909Expenses 2017: $236,782Net Income 2017: $26,1272017Revenue 2018: $263,675Expenses 2018: $254,064Net Income 2018: $9,6112018Revenue 2019: $227,083Expenses 2019: $209,530Net Income 2019: $17,5532019Revenue 2020: $199,597Expenses 2020: $209,911Net Income 2020: -$10,3142020Revenue 2021: $273,023Expenses 2021: $222,587Net Income 2021: $50,4362021Revenue 2022: $257,459Expenses 2022: $238,379Net Income 2022: $19,0802022Revenue 2023: $96,904Expenses 2023: $203,732Net Income 2023: -$106,8282023Revenue 2024: $216,987Expenses 2024: $150,906Net Income 2024: $66,0812024

Highlighted filing

2020

Revenue$199,597
Expenses$209,911
Net Income-$10,314
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 3, 2021
Return Version
2020v4.0
Gross Receipts
$202,707
Mission and Program Overview

Mission

To offer a comprehensive program engaging communites in hands-on-learning, where basic woodworking and maritime skills converge with environmental stewardship and watershed ecology.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$76,525$84,970▲ $8,445
Land, Buildings, and Equipment, Net$47,644$30,052▼ $17,592
Cash and Non-Interest-Bearing Accounts$3,552$28,585▲ $25,033
Prepaid Expenses and Deferred Charges$2,000$2,000→ $0
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$129,721$145,607▲ $15,886
Other Assets Total-$0-
Liabilities
Other Liabilities-$26,200-
Unsecured Notes Loans Payable$10,227$10,227→ $0
Total Liabilities$10,227$36,427▲ $26,200
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$119,494$109,180▼ $10,314
Total Net Assets Fund Balance$119,494$109,180▼ $10,314
Total Liabilities and Net Assets / Fund Balance$129,721$145,607▲ $15,886

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$28,902$74,134$103,036
Leasehold Improvements$1,150$350$1,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Peter CrimPresidentFT$60,000$4,455$64,455

Board Members and Trustees

NameTitle
Norm EderChair
Celeste JanssenBoard Member
Foon LewBoard Member
Jerian AbelBoard Member
Kelly RossBoard Member
Marisa HodesBoard Member
Stephanie WagnerBoard Member
Tom HickmanBoard Member
Anthony NokesSecretary
Brody WilsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$145,923
Program Service Revenue
$56,665
Investment Income
$119
Other Revenue
$-3,110
All Other Contributions
$105,819
Change in Net Assets
$-10,314
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$135,579
Other Expenses$74,332
Total Fundraising Expense$10,495
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$35,450$25,782$3,223$64,455
Other Salaries and Wages$31,345$22,796$2,849$56,990
Occupancy$13,826$10,055$1,257$25,138
Depreciation Depletion$9,676$7,036$880$17,592
Payroll Taxes$5,323$3,872$484$9,679
Fees for Services Other$5,176$3,765$470$9,411
Insurance$3,446$2,507$313$6,266
Other Employee Benefits$2,450$1,782$223$4,455
Information Technology$1,873$1,363$170$3,406
Advertising$1,474$1,072$134$2,680
Office Expenses$1,061$772$96$1,929
Travel$373$272$34$679
Other Expenses$62$44$6$112
Total Functional Expenses$115,450$83,966$10,495$209,911
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$3,110
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Root Beer Float-tilla$40,104-$3,110-
Total Events$40,104-$3,110$-3,110
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sba Ppp Loan$26,200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
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, Line 11B: Form 990 Review Process

A draft of the form 990 is reviewed by the board prior to submission.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Wind & Oar Boat School
EIN
45-2852652
Phone
5037094337
Address
14808 Uplands Drive, Lake Oswego, OR 97034

Signing Officer

Name
Peter Crim
Title
President
Signed
2021-07-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter Crim
Formed
2012
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
4
Volunteers
10

Preparer

Firm
Kern & Thompson LLC
Address
1800 SW First Avenue Suite 410, Portland, OR 97201
Preparer
Cheryl L Morgan CPA
Phone
5032223338
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IRS990/Desc0WITH A FOCUS ON YOUTH PROGRAMS, WIND & OAR PROVIDES HANDS-ON WOODWORKING EXPERIENCE WHILE MAKING MATH AND SCIENCE RELEVANT. WE ALSO PROVIDE A SPACE TO DEVELOP CRITICAL THINKING, TEAM BUILDING, AND LEADERSHIP SKILLS, ALL OF WHICH ARE IMPORTANT ASPECTS OF SUCCESSFUL CAREER DEVELOPMENT. THE SKILLS THEY GAIN BY CREATING A TANGIBLE OBJECT WITH THEIR HANDS GIVES THEM CONFIDENCE AND MOTIVATION THEY CAN CARRY INTO FUTURE ENDEAVORS, WHETHER THEY ARE ACADEMIC OR IN THE WORKPLACE.
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IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0119494
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0109180
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt01257
IRS990/OccupancyGrp/ManagementAndGeneralAmt010055
IRS990/OccupancyGrp/ProgramServicesAmt013826
IRS990/OccupancyGrp/TotalAmt025138
IRS990/OfficeExpensesGrp/FundraisingAmt096
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0772
IRS990/OfficeExpensesGrp/ProgramServicesAmt01061
IRS990/OfficeExpensesGrp/TotalAmt01929
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0223
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01782
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt02450
IRS990/OtherEmployeeBenefitsGrp/TotalAmt04455
IRS990/OtherExpensesGrp/Desc0CLASS SUPPLIES
IRS990/OtherExpensesGrp/Desc1Postage and Shipping
IRS990/OtherExpensesGrp/FundraisingAmt0356
IRS990/OtherExpensesGrp/FundraisingAmt16
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02848
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt144
IRS990/OtherExpensesGrp/ProgramServicesAmt03915
IRS990/OtherExpensesGrp/ProgramServicesAmt162
IRS990/OtherExpensesGrp/TotalAmt07119
IRS990/OtherExpensesGrp/TotalAmt1112
IRS990/OtherLiabilitiesGrp/EOYAmt026200
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt02849
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt022796
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt031345
IRS990/OtherSalariesAndWagesGrp/TotalAmt056990
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0484
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03872
IRS990/PayrollTaxesGrp/ProgramServicesAmt05323
IRS990/PayrollTaxesGrp/TotalAmt09679
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02000
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02000
IRS990/PrincipalOfficerNm0PETER CRIM
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAMS AND PRODUCTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt056665
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt056665
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0175159
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0113
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt074791
IRS990/PYOtherRevenueAmt010208
IRS990/PYProgramServiceRevenueAmt041603
IRS990/PYRevenuesLessExpensesAmt017553
IRS990/PYSalariesCompEmpBnftPaidAmt0134739
IRS990/PYTotalExpensesAmt0209530
IRS990/PYTotalRevenueAmt0227083
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-10314
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt056665
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt076525
IRS990/SavingsAndTempCashInvstGrp/EOYAmt084970
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0145923
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0175159
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0101457
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0168225
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt074673
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0665437
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0119
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0113
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt046
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt072
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt013
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0363
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt056665
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt041603
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0162172
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt094612
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0129206
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0484258
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0119
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0113
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt046
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt072
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt013
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0363
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt017
IRS990ScheduleA/OtherIncome509Grp/TotalAmt017
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99970
IRS990ScheduleA/PublicSupportPY509Pct00.99980
IRS990ScheduleA/PublicSupportTotal509Amt01149695
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0202588
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0216762
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0263629
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0262837
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0203879
IRS990ScheduleA/Total509Grp/TotalAmt01149695
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0202707
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0216875
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0263675
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0262909
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0203909
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01150075
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt028902
IRS990ScheduleD/EquipmentGrp/DepreciationAmt074134
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0103036
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01150
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0350

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