Civic Intelligence

Willamette Valley Aquatics

EIN 46-0487792 • 501(c)3 • Salem, OR

Profile

Community water polo and swimming club

4742 Liberty Rd S Ste 277Salem, OR 97302-5037

www.wvwp.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

62nd percentile

8.8%

Higher net margin than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

80th percentile

29%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

32nd percentile

-22%

Faster revenue growth than 32% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$24,033

Up $5,449 (+29%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$24,033

Up $5,449 (+29%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin62nd percentile

Revenue

Down

$61,611

Down $17,558 (-22%) from 2023

Expenses

Down

$56,162

Down $31,934 (-36%) from 2023

Net Income

Up

$5,449

Up $14,376 (+161%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth80th percentile

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

$40K$30K$20K$10K$0Assets 2011: $10,298Liabilities 2011: $02011Assets 2015: $6,632Liabilities 2015: $0Net Assets 2015: $6,6322015Assets 2016: $4,201Liabilities 2016: $02016Assets 2017: $7,379Liabilities 2017: $0Net Assets 2017: $7,3792017Assets 2018: $20,345Liabilities 2018: $0Net Assets 2018: $20,3452018Assets 2019: $21,930Liabilities 2019: $0Net Assets 2019: $21,9302019Assets 2020: $33,076Liabilities 2020: $0Net Assets 2020: $33,0762020Assets 2021: $27,262Liabilities 2021: $0Net Assets 2021: $27,2622021Assets 2022: $27,511Liabilities 2022: $0Net Assets 2022: $27,5112022Assets 2023: $18,584Liabilities 2023: $0Net Assets 2023: $18,5842023Assets 2024: $24,033Liabilities 2024: $0Net Assets 2024: $24,0332024

Highlighted filing

2024

Assets$24,033
Liabilities$0
Net Assets$24,033
Open 2024 Filing

Operations Trend

Revenue Growth32nd percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $28,602Expenses 2011: $25,026Net Income 2011: $3,5762011Revenue 2015: $56,717Expenses 2015: $65,216Net Income 2015: -$8,4992015Revenue 2016: $115,991Expenses 2016: $118,422Net Income 2016: -$2,4312016Revenue 2017: $50,992Expenses 2017: $47,814Net Income 2017: $3,1782017Revenue 2018: $69,024Expenses 2018: $56,058Net Income 2018: $12,9662018Revenue 2019: $116,727Expenses 2019: $115,142Net Income 2019: $1,5852019Revenue 2020: $67,707Expenses 2020: $56,561Net Income 2020: $11,1462020Revenue 2021: $30,248Expenses 2021: $36,062Net Income 2021: -$5,8142021Revenue 2022: $64,557Expenses 2022: $64,308Net Income 2022: $2492022Revenue 2023: $79,169Expenses 2023: $88,096Net Income 2023: -$8,9272023Revenue 2024: $61,611Expenses 2024: $56,162Net Income 2024: $5,4492024

Highlighted filing

2024

Revenue$61,611
Expenses$56,162
Net Income$5,449
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$24,033
Liabilities
$0
Net assets
$24,033
Revenue
$61,611
Expenses
$56,162
Net income
$5,449
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.62$0.56$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.79$0.88$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.28$0.65$0.64$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.30$0.36$0.06
2020Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$0.68$0.57$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.22$1.17$1.15$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$0.69$0.56$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$0.51$0.48$0.03
2016Summary only. Only limited summary data is available for this year.$0.04$0.00$1.16$1.18$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$0.57$0.65$0.08
2011Summary only. Only limited summary data is available for this year.$0.10$0.00$0.29$0.25$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 9, 2025
Return Version
2024v5.1
Gross Receipts
$73,930
Mission and Program Overview

Mission

Community water polo and swimming club

COMMUNITY WATER POLO

Program Services

DescriptionGrantsExpenses
APPROXIMATELY 45 YOUTH AGE 18 AND UNDER PARTICIPATED IN WATER POLO TOURNAMENTS IN OREGON AND WASHINGTON.-$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TAMI MONTAGUEPresident-$0--
STEVE SESSAExecutive Officerhead CoachPT$0--
CHRIS EDISONExecutive OfficercoachPT$0--
JOSH SANDSTreasurerPT$0--
KATLEEN SMITHExecutive OfficercoachPT$0--
KIRSTEN UTTERSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Willamette Valley Aquatics
EIN
46-0487792
In Care Of
% KATLEEN K SMITH
Phone
5416195919
Address
4742 LIBERTY RD S STE 277, SALEM, OR 97302-5037

Signing Officer

Name
Katleen K Smith
Title
Executive Finance Direc
Phone
5417307690
Signed
2025-05-09
Discuss with paid preparer
No

Preparer

Firm
Glenn L Reab Tax Service
Address
34755 RIVERSIDE DRIVE SW, ALBANY, OR 97321
Preparer
Glenn L Reab
Phone
5419289727
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amountadmin fees 1,551business meals expense 513coachs expense 10,456equipment expense 4,769lodging expense 2,314misc expense 950other tournament expense 16,268referee expense 4,038tournament entry fee expense 7,618”

Raw XML Appendix152 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0KATLEEN SMITH
IRS990EZ/BooksInCareOfDetail/PhoneNum05416195919
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt034755 RIVERSIDE DR SW
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ALBANY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd097321
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt018584
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt024033
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt063430
IRS990EZ/CostOfGoodsSoldAmt012319
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt05449
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt018584
IRS990EZ/Form990TotalAssetsGrp/EOYAmt024033
IRS990EZ/GrossProfitLossSlsOfInvntryAmt0-1819
IRS990EZ/GrossReceiptsAmt073930
IRS990EZ/GrossSalesOfInventoryAmt010500
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt018584
IRS990EZ/NetAssetsOrFundBalancesEOYAmt024033
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt018584
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt024033
IRS990EZ/OccupancyRentUtltsAndMaintAmt07685
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt04.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt120.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt220.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt420.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TAMI MONTAGUE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1STEVE SESSA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CHRIS EDISON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOSH SANDS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4KATLEEN SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5KIRSTEN UTTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1EXECUTIVE OFFICERHEAD COACH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2EXECUTIVE OFFICERCOACH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4EXECUTIVE OFFICERCOACH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt048477
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0COMMUNITY WATER POLO
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0APPROXIMATELY 45 YOUTH AGE 18 AND UNDER PARTICIPATED IN WATER POLO TOURNAMENTS IN OREGON AND WASHINGTON.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt056162
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt061611
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.WVWP.ORG
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt073930
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt079767
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt066782
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt037356
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt070337
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0328172
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0285
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0285
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99910
IRS990ScheduleA/PublicSupportPY170Pct00.99930
IRS990ScheduleA/PublicSupportTotal170Amt0328172
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt073930
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt079767
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt066782
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt037356
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt070337
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0328172
IRS990ScheduleA/TotalSupportAmt0328457
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTADMIN FEES 1,551BUSINESS MEALS EXPENSE 513COACHS EXPENSE 10,456EQUIPMENT EXPENSE 4,769LODGING EXPENSE 2,314MISC EXPENSE 950OTHER TOURNAMENT EXPENSE 16,268REFEREE EXPENSE 4,038TOURNAMENT ENTRY FEE EXPENSE 7,618
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0KATLEEN K SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE FINANCE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum05417307690
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WILLAMETTE VALLEY AQUATICS
ReturnHeader/Filer/BusinessNameControlTxt0WILL
ReturnHeader/Filer/EIN0460487792
ReturnHeader/Filer/InCareOfNm0% KATLEEN K SMITH
ReturnHeader/Filer/PhoneNum05416195919
ReturnHeader/Filer/USAddress/AddressLine1Txt04742 LIBERTY RD S STE 277
ReturnHeader/Filer/USAddress/CityNm0SALEM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd0973025037
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0931067777
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GLENN L REAB TAX SERVICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt034755 RIVERSIDE DRIVE SW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALBANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097321
ReturnHeader/PreparerPersonGrp/PhoneNum05419289727
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GLENN L REAB
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-09T18:45:50-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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