Civic Intelligence

Lake Oswego Rowing Club Foundation

EIN 91-1761885 • 501(c)3 • Lake Oswego, OR

Profile

Providing and supporting rowing programs for community members in and around lake oswego, or.

PO Box 1039Lake Oswego, OR 97034

www.lakeoswegorowing.com

Siviq Scores

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

Liabilities / Assets

78th percentile

0.09x

Higher debt load relative to assets than 78% of similar nonprofits.

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

Liabilities / Revenue

77th percentile

0.04x

Higher debt load relative to revenue than 77% of similar nonprofits.

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

Net Margin

43rd percentile

-0.7%

Higher net margin than 43% 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

44th percentile

-5.8%

Faster asset growth than 44% of similar nonprofits.

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

Revenue Growth

57th percentile

3.1%

Faster revenue growth than 57% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets78th percentile

Assets

Down

$172,579

Down $10,651 (-5.8%) from 2023

Liabilities

Up

$16,047

Up $9,389 (+141%) from 2023

Net Assets

Down

$156,532

Down $20,040 (-11%) from 2023

Operations
Liabilities / Revenue77th percentileNet Margin43rd percentile

Revenue

Up

$443,810

Up $13,545 (+3.1%) from 2023

Expenses

Down

$446,794

Down $55,950 (-11%) from 2023

Net Income

Up

-$2,984

Up $69,495 (+96%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth44th percentile

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

$400K$300K$200K$100K$0Assets 2010: $168,264Liabilities 2010: $10,228Net Assets 2010: $158,0362010Assets 2011: $166,757Liabilities 2011: $5,991Net Assets 2011: $160,7662011Assets 2012: $175,466Liabilities 2012: $0Net Assets 2012: $175,4662012Assets 2013: $183,192Liabilities 2013: $1,144Net Assets 2013: $182,0482013Assets 2014: $172,678Liabilities 2014: $3,426Net Assets 2014: $169,2522014Assets 2015: $233,121Liabilities 2015: $7,958Net Assets 2015: $225,1632015Assets 2016: $219,008Liabilities 2016: $2,822Net Assets 2016: $216,1862016Assets 2017: $249,992Liabilities 2017: $5,088Net Assets 2017: $244,9042017Assets 2018: $259,003Liabilities 2018: $1,510Net Assets 2018: $257,4932018Assets 2019: $213,958Liabilities 2019: $2,639Net Assets 2019: $211,3192019Assets 2020: $213,328Liabilities 2020: $29,529Net Assets 2020: $183,7992020Assets 2021: $315,686Liabilities 2021: $7,498Net Assets 2021: $308,1882021Assets 2022: $261,991Liabilities 2022: $12,940Net Assets 2022: $249,0512022Assets 2023: $183,230Liabilities 2023: $6,658Net Assets 2023: $176,5722023Assets 2024: $172,579Liabilities 2024: $16,047Net Assets 2024: $156,5322024

Highlighted filing

2024

Assets$172,579
Liabilities$16,047
Net Assets$156,532
Open 2024 Filing

Operations Trend

Revenue Growth57th percentile

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

$600K$400K$200K$0-$200KRevenue 2010: $187,507Expenses 2010: $202,154Net Income 2010: -$14,6472010Revenue 2011: $224,815Expenses 2011: $222,085Net Income 2011: $2,7302011Revenue 2012: $273,933Expenses 2012: $259,233Net Income 2012: $14,7002012Revenue 2013: $382,821Expenses 2013: $376,239Net Income 2013: $6,5822013Revenue 2014: $309,450Expenses 2014: $322,246Net Income 2014: -$12,7962014Revenue 2015: $390,989Expenses 2015: $335,078Net Income 2015: $55,9112015Revenue 2016: $320,657Expenses 2016: $329,636Net Income 2016: -$8,9792016Revenue 2017: $343,517Expenses 2017: $314,798Net Income 2017: $28,7192017Revenue 2018: $330,862Expenses 2018: $318,269Net Income 2018: $12,5932018Revenue 2019: $301,404Expenses 2019: $347,582Net Income 2019: -$46,1782019Revenue 2020: $145,919Expenses 2020: $173,439Net Income 2020: -$27,5202020Revenue 2021: $496,691Expenses 2021: $372,302Net Income 2021: $124,3892021Revenue 2022: $444,380Expenses 2022: $503,517Net Income 2022: -$59,1372022Revenue 2023: $430,265Expenses 2023: $502,744Net Income 2023: -$72,4792023Revenue 2024: $443,810Expenses 2024: $446,794Net Income 2024: -$2,9842024

Highlighted filing

2024

Revenue$443,810
Expenses$446,794
Net Income-$2,984
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$172,579
Liabilities
$16,047
Net assets
$156,532
Revenue
$443,810
Expenses
$446,794
Net income
-$2,984
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$0.16$1.57$4.44$4.47$0.03
2023Summary only. Only limited summary data is available for this year.$1.83$0.07$1.77$4.30$5.03$0.72
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.62$0.13$2.49$4.44$5.04$0.59
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.16$0.07$3.08$4.97$3.72$1.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.13$0.30$1.84$1.46$1.73$0.28
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$0.03$2.11$3.01$3.48$0.46
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.59$0.02$2.57$3.31$3.18$0.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$0.05$2.45$3.44$3.15$0.29
2016Summary only. Only limited summary data is available for this year.$2.19$0.03$2.16$3.21$3.30$0.09
2015Summary only. Only limited summary data is available for this year.$2.33$0.08$2.25$3.91$3.35$0.56
2014Summary only. Only limited summary data is available for this year.$1.73$0.03$1.69$3.09$3.22$0.13
2013Summary only. Only limited summary data is available for this year.$1.83$0.01$1.82$3.83$3.76$0.07
2012Summary only. Only limited summary data is available for this year.$1.75$0.00$1.75$2.74$2.59$0.15
2011Summary only. Only limited summary data is available for this year.$1.67$0.06$1.61$2.25$2.22$0.03
2010Summary only. Only limited summary data is available for this year.$1.68$0.10$1.58$1.88$2.02$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.0
Gross Receipts
$449,462
Mission and Program Overview

Mission

Providing and supporting rowing programs for community members in and around lake oswego, or

COMMUNITY ROWING CLUB

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$176,572$156,532▼ $20,040
Land, Buildings, and Equipment, Net$127,903$115,112▼ $12,791
Cash and Non-Interest-Bearing Accounts$52,652$54,957▲ $2,305
Prepaid Expenses and Deferred Charges$1,463$1,463→ $0
Savings and Temporary Cash Investments$1,000$1,000→ $0
Accounts Receivable$212$47▼ $165
Total Assets$183,230$172,579▼ $10,651
Liabilities
Other Liabilities$6,658$16,047▲ $9,389
Total Liabilities$6,658$16,047▲ $9,389
Net Assets / Fund Balance
Total Net Assets Fund Balance$176,572$156,532▼ $20,040
Total Liabilities and Net Assets / Fund Balance$183,230$172,579▼ $10,651

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$37,913$259,462$297,375
Other Land Buildings$77,199$153,828$231,027
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Shelley LorenzenPresident
Inkeri ChisholmDirector
Marc WeinsteinDirector
Michaela Kella ZacherDirector
Rosealynn SeitzDirector
Sandra AndrewsDirector
Janelle PrenticeSecretary
Doug GerwitzTreasurer
Nathan SkalskyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$7,178
Program Service Revenue
$432,796
Investment Income
$-5,238
Other Revenue
$9,074
All Other Contributions
$6,691
Change in Net Assets
$-2,984
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$270,968
Salaries, Compensation, and Employee Benefits$175,826
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$161,174--$161,174
Occupancy$52,159--$52,159
Depreciation Depletion$50,102--$50,102
Insurance$15,509$380-$15,889
Payroll Taxes$14,417--$14,417
Fees for Services Accounting-$12,831-$12,831
Information Technology$3,759--$3,759
All Other Expenses$2,043$1,091-$3,134
Other Expenses$2,218$9,650-$2,218
Advertising$372--$372
Other Employee Benefits$235--$235
Total Functional Expenses$422,842$23,952$0$446,794
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
Locr Credit Card$16,047
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
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 6

“YES”

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

“The board members review the federal form 990 at one of the monthly board meetings.”

Form 990, Page 6, Part VI, Line 15B

“The salary is based on a market comparison and is reviewed annually by the board members.”

Form 990, Page 6, Part VI, Line 19

“The federal form 990 is available upon request.”

Filing and Contact Details

Filer

Filer Name
Lake Oswego Rowing Club Foundation
EIN
91-1761885
Phone
5039980880
Address
PO BOX 1039, LAKE OSWEGO, OR 97034
Doing Business As
Lake Oswego Rowing Club

Signing Officer

Name
Doug Gerwitz
Title
Treasurer
Phone
5039980880
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Doug Gerwitz
Formed
1995
Legal Domicile
Or
Voting Board Members
11
Independent Board Members
108
Employees
9

Preparer

Firm
Downing & Company LLC
Address
5933 NE WIN SIVERS STE 102, PORTLAND, OR 97220-9056
Preparer
Timothy a Downing
Phone
5032579611
Supplemental Narrative

Additional Explanations

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

“Uncategorized expenses during the years.”

Form 990, Part XI, Line 9

“PPA -17,056”

Raw XML AppendixShowing 400 of 421 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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IRS990/DepreciationDepletionGrp/ProgramServicesAmt050102
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IRS990/DonorAdvisedFundInd0false
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IRS990/EmployeeCnt09
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0UNCATEGORIZED EXPENSES DURING THE YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD MEMBERS REVIEW THE FEDERAL FORM 990 AT ONE OF THE MONTHLY BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SALARY IS BASED ON A MARKET COMPARISON AND IS REVIEWED ANNUALLY BY THE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FEDERAL FORM 990 IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PPA -17,056
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DOUG GERWITZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05039980880
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAKE OSWEGO ROWING CLUB FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0911761885

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