Civic Intelligence

Wind & Oar Boat School

990 • Fiscal year 2023 • EIN 45-2852652

Jan 01, 2023 to Dec 31, 2023 • Filed on Sep 12, 2024

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

85th percentile

0.25x

Higher debt load relative to assets than 85% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

88th percentile

0.24x

Higher debt load relative to revenue than 88% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

6th percentile

-110%

Higher net margin than 6% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

95th percentile

$69,738

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 72.0% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

11th percentile

-49%

Faster asset growth than 11% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

8th percentile

-62%

Faster revenue growth than 8% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$95,463

Down $93,460 (-49%) from 2022

Net Assets

Down

$71,868

Down $106,828 (-60%) from 2022

Liabilities

Up

$23,595

Up $13,368 (+131%) from 2022

Revenue

Down

$96,904

Down $160,555 (-62%) from 2022

Expenses

Down

$203,732

Down $34,647 (-15%) from 2022

Net Income

Down

-$106,828

Down $125,908 (-660%) from 2022

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

2023

Assets$95,463
Liabilities$23,595
Net Assets$71,868

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

2023

Revenue$96,904
Expenses$203,732
Net Income-$106,828
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 12, 2024
Return Version
2023v5.1
Gross Receipts
$98,869
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$154,297$52,922▼ $101,375
Savings and Temporary Cash Investments$28,642$37,674▲ $9,032
Prepaid Expenses and Deferred Charges$2,970$2,970→ $0
Land, Buildings, and Equipment, Net$3,014$1,897▼ $1,117
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$188,923$95,463▼ $93,460
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$10,227$10,227→ $0
Deferred Revenue-$9,000-
Accounts Payable and Accrued Expenses-$4,368-
Total Liabilities$10,227$23,595▲ $13,368
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$178,696$71,868▼ $106,828
Total Net Assets Fund Balance$178,696$71,868▼ $106,828
Total Liabilities and Net Assets / Fund Balance$188,923$95,463▼ $93,460

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,047$103,686$104,733
Leasehold Improvements$850$650$1,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Peter CrimExecutive DirectorFT$60,500$9,238$69,738

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
$72,021
Program Service Revenue
$26,800
Investment Income
$32
Other Revenue
$-1,949
All Other Contributions
$49,071
Change in Net Assets
$-106,828
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$131,305
Other Expenses$72,427
Total Fundraising Expense$6,388
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$48,817$20,921-$69,738
Other Salaries and Wages$28,440$20,684$2,585$51,709
Occupancy$23,475$17,072$2,134$42,681
Payroll Taxes$5,422$3,943$493$9,858
Insurance$4,428$3,220$403$8,051
Office Expenses$1,961$1,426$178$3,565
Advertising$1,686$1,226$153$3,065
Information Technology$1,667$1,212$152$3,031
Fees for Services Other$1,584$1,152$144$2,880
Travel$730$531$66$1,327
Depreciation Depletion$614$447$56$1,117
Conferences and Meetings$175$128$16$319
Other Expenses$87$63$8$158
Total Functional Expenses$125,319$72,025$6,388$203,732
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$1,965
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Root Beer Float-tilla$22,950-$1,965-
Total Events$22,950-$1,965$-1,965
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
2024-09-12
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
10
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/OccupancyGrp/TotalAmt042681
IRS990/OfficeExpensesGrp/FundraisingAmt0178
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01426
IRS990/OfficeExpensesGrp/ProgramServicesAmt01961
IRS990/OfficeExpensesGrp/TotalAmt03565
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0CLASS SUPPLIES
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2Postage and Shipping
IRS990/OtherExpensesGrp/FundraisingAmt08
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt063
IRS990/OtherExpensesGrp/ProgramServicesAmt06066
IRS990/OtherExpensesGrp/ProgramServicesAmt1167
IRS990/OtherExpensesGrp/ProgramServicesAmt287
IRS990/OtherExpensesGrp/TotalAmt06066
IRS990/OtherExpensesGrp/TotalAmt1167
IRS990/OtherExpensesGrp/TotalAmt2158
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt016
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt016
IRS990/OtherRevenueTotalAmt016
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt02585
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt020684
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt028440
IRS990/OtherSalariesAndWagesGrp/TotalAmt051709
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0493
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03943
IRS990/PayrollTaxesGrp/ProgramServicesAmt05422
IRS990/PayrollTaxesGrp/TotalAmt09858
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02970
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02970
IRS990/PrincipalOfficerNm0PETER CRIM
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAMS AND PRODUCTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt026800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt026800
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0179438
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0148
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt091377
IRS990/PYOtherRevenueAmt0-1748
IRS990/PYProgramServiceRevenueAmt079621
IRS990/PYRevenuesLessExpensesAmt019080
IRS990/PYSalariesCompEmpBnftPaidAmt0147002
IRS990/PYTotalExpensesAmt0238379
IRS990/PYTotalRevenueAmt0257459
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-106828
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt026800
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt028642
IRS990/SavingsAndTempCashInvstGrp/EOYAmt037674
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt072021
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0179438
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0151747
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0145923
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0175159
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0724288
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt032
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0148
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0130
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0119
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0113
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0542
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt026800
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt079621
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt072403
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt056665
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt041603
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0277092
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt032
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0148
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0130
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0119
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0113
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0542
IRS990ScheduleA/InvestmentIncomeCYPct00.00050
IRS990ScheduleA/InvestmentIncomePYPct00.00050
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt016
IRS990ScheduleA/OtherIncome509Grp/TotalAmt016
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99940
IRS990ScheduleA/PublicSupportPY509Pct00.99950
IRS990ScheduleA/PublicSupportTotal509Amt01001380
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt098821
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0259059
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0224150
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0202588
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0216762
IRS990ScheduleA/Total509Grp/TotalAmt01001380
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt098869
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0259207
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0224280
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0202707
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0216875
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01001938
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/BookValueAmt01047
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0103686
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0104733
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0850
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0650
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01500
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01897
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false

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