Civic Intelligence

Wind & Oar Boat School

990 • Fiscal year 2022 • EIN 45-2852652

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 10, 2023

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

76th percentile

0.05x

Higher debt load relative to assets than 76% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

76th percentile

0.04x

Higher debt load relative to revenue than 76% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

54th percentile

7.4%

Higher net margin than 54% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

96th percentile

$70,184

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 27.3% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

64th percentile

11%

Faster asset growth than 64% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

35th percentile

-5.7%

Faster revenue growth than 35% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$188,923

Up $19,080 (+11%) from 2021

Net Assets

Up

$178,696

Up $19,080 (+12%) from 2021

Liabilities

Flat

$10,227

Flat from 2021

Revenue

Down

$257,459

Down $15,564 (-5.7%) from 2021

Expenses

Up

$238,379

Up $15,792 (+7.1%) from 2021

Net Income

Down

$19,080

Down $31,356 (-62%) from 2021

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

2022

Assets$188,923
Liabilities$10,227
Net Assets$178,696

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

2022

Revenue$257,459
Expenses$238,379
Net Income$19,080
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 10, 2023
Return Version
2022v5.0
Gross Receipts
$259,207
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
Cash and Non-Interest-Bearing Accounts$125,770$154,297▲ $28,527
Savings and Temporary Cash Investments$28,613$28,642▲ $29
Land, Buildings, and Equipment, Net$12,460$3,014▼ $9,446
Prepaid Expenses and Deferred Charges$3,000$2,970▼ $30
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$169,843$188,923▲ $19,080
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$10,227$10,227→ $0
Total Liabilities$10,227$10,227→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$159,616$178,696▲ $19,080
Total Net Assets Fund Balance$159,616$178,696▲ $19,080
Total Liabilities and Net Assets / Fund Balance$169,843$188,923▲ $19,080

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,064$102,669$104,733
Leasehold Improvements$950$550$1,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Peter CrimExecutive DirectorFT$61,000$9,184$70,184

Board Members and Trustees

NameTitle
Marisa HodesChair
Celeste JanssenDirector
Foon LewDirector
Jerian AbelDirector
Julia BettsDirector
Julie FrantzDirector
Olga VargasDirector
Anthony NokesSecretary
Brody WilsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$179,438
Program Service Revenue
$79,621
Investment Income
$148
Other Revenue
$-1,748
All Other Contributions
$155,628
Change in Net Assets
$19,080
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$147,002
Other Expenses$91,377
Total Fundraising Expense$7,921
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$49,129$21,055-$70,184
Other Salaries and Wages$36,088$26,246$3,281$65,615
Occupancy$22,362$16,264$2,033$40,659
Payroll Taxes$6,162$4,481$560$11,203
Depreciation Depletion$6,129$4,457$557$11,143
Fees for Services Other$4,204$3,058$382$7,644
Insurance$3,474$2,526$316$6,316
Advertising$2,673$1,944$243$4,860
Office Expenses$2,327$1,692$211$4,230
Information Technology$1,602$1,165$146$2,913
Travel$1,020$742$93$1,855
Conferences and Meetings$828$602$75$1,505
Other Expenses$36$27$3$66
Total Functional Expenses$146,028$84,430$7,921$238,379
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$1,748
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Root Beer Float-tilla$23,810-$1,748-
Total Events$23,810-$1,748$-1,748
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-
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, Section B, Line 11B

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

Form 990, Part VI, Section C, Line 19

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
Executive Director
Signed
2023-10-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter Crim
Formed
2012
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
11
Volunteers
9

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/OfficerMailingAddressInd0false
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IRS990/Organization501c3Ind0X
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IRS990/OtherExpensesGrp/Desc0CLASS SUPPLIES
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2Printing and Publications
IRS990/OtherExpensesGrp/Desc3Postage and Shipping
IRS990/OtherExpensesGrp/FundraisingAmt021
IRS990/OtherExpensesGrp/FundraisingAmt13
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0171
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt127
IRS990/OtherExpensesGrp/ProgramServicesAmt09246
IRS990/OtherExpensesGrp/ProgramServicesAmt1513
IRS990/OtherExpensesGrp/ProgramServicesAmt2235
IRS990/OtherExpensesGrp/ProgramServicesAmt336
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IRS990/OtherExpensesGrp/TotalAmt1513
IRS990/OtherExpensesGrp/TotalAmt2427
IRS990/OtherExpensesGrp/TotalAmt366
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt03281
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt026246
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt036088
IRS990/OtherSalariesAndWagesGrp/TotalAmt065615
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0560
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04481
IRS990/PayrollTaxesGrp/ProgramServicesAmt06162
IRS990/PayrollTaxesGrp/TotalAmt011203
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03000
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02970
IRS990/PrincipalOfficerNm0PETER CRIM
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IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAMS AND PRODUCTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt079621
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0151747
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IRS990/PYOtherExpensesAmt084658
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IRS990/PYTotalRevenueAmt0273023
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt019080
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt079621
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt028613
IRS990/SavingsAndTempCashInvstGrp/EOYAmt028642
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0175159
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0113
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt046
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt079621
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt056665
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt041603
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0162172
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0412464
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0113
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IRS990ScheduleA/InvestmentIncomeCYPct00.00050
IRS990ScheduleA/InvestmentIncomePYPct00.00040
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IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportPY509Pct00.99960
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0216762
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0263629
IRS990ScheduleA/Total509Grp/TotalAmt01166188
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0259207
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0263675
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01166744
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt02064
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0102669
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0104733
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0950
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0550
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01500
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03014
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt023810
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt023810

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