Liabilities / Assets
58th percentile
Higher debt load relative to assets than 58% of similar nonprofits.
990 • Fiscal year 2014 • EIN 93-1034202
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
58th percentile
Higher debt load relative to assets than 58% of similar nonprofits.
Liabilities / Revenue
59th percentile
Higher debt load relative to revenue than 59% of similar nonprofits.
Net Margin
6th percentile
Higher net margin than 6% of similar nonprofits.
Top Officer Pay
74th percentile
Higher top officer pay than 74% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
13th percentile
Faster asset growth than 13% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
Down$197,119
Down $104,887 (-35%) from 2013
Net Assets
Down$196,435
Down $104,023 (-35%) from 2013
Liabilities
Down$684
Down $864 (-56%) from 2013
Revenue
$153,087
No earlier filing loaded for comparison.
Expenses
Up$257,110
Up $55,501 (+28%) from 2013
Net Income
-$104,023
No earlier filing loaded for comparison.
To practice and promote the sport of rowing in the south willamette valley
Oar's mission is to further the sport of rowing in the oregon southern willamette valley.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $126,357 | $100,035 | ▼ $26,322 |
| Land, Buildings, and Equipment, Net | $135,505 | $72,069 | ▼ $63,436 |
| Savings and Temporary Cash Investments | $40,144 | $25,015 | ▼ $15,129 |
| 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 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $302,006 | $197,119 | ▼ $104,887 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,548 | $684 | ▼ $864 |
| Total Liabilities | $1,548 | $684 | ▼ $864 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $250,091 | $155,743 | ▼ $94,348 |
| Unrestricted Net Assets | $50,367 | $40,692 | ▼ $9,675 |
| Total Net Assets Fund Balance | $300,458 | $196,435 | ▼ $104,023 |
| Total Liabilities and Net Assets / Fund Balance | $302,006 | $197,119 | ▼ $104,887 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $72,069 | $140,594 | $212,663 |
| Name | Title |
|---|---|
| Dave Lingenfelder | President |
| John Stacey | Vice President |
| JA Scott Hughes | Board Member |
| Kit Staples | Board Member |
| Debbe Cornitius | Secretary |
| Dee Ann Raile | Treasurer |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $142,165 |
| Other Expenses | $92,837 |
| Salaries, Compensation, and Employee Benefits | $22,108 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $142,165 | - | - | $142,165 |
| Other Salaries and Wages | $20,122 | - | - | $20,122 |
| Depreciation Depletion | $15,524 | - | - | $15,524 |
| Other Expenses | $7,321 | - | - | $7,321 |
| Fees for Services Legal | $6,705 | - | - | $6,705 |
| Occupancy | $4,838 | - | - | $4,838 |
| Insurance | $3,269 | - | - | $3,269 |
| All Other Expenses | $2,866 | - | - | $2,866 |
| Fees for Services Accounting | $2,582 | - | - | $2,582 |
| Payroll Taxes | $1,986 | - | - | $1,986 |
| Total Functional Expenses | $257,110 | $0 | $0 | $257,110 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| 46-4297175 | - | - | To Transfer Assets to New Entity | $93,053 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“The organization has two classes of members: masters and associates, at the end of the fiscal year. Each master and associate member shall be entitled to one vote on each matter submitted to a vote of the respective members by the board of directors, including but not limited to election of officers and directors; to vote on any proposal of merger, consolidation or dissolution, and to vote on the sale of major assets of the corporation.”
“The members have the right to annually elect the board of directors”
“The members have the right to elect the board, to vote on merger, consolidation and dissolution and to vote on sale of major assets.”
“The form 990 is reviewed and approved by the board of directors”
“A copy of the return is available upon request”
“Client Note 1 - PAGE 1 LINE G GROSS RECEPTS IS OVERSTATED BY THE TRANSFER OF FIXED ASSETS WITH AN ADJUSTED COST BASIS OF $49,112. NO CASH WAS EXCHANGED. THE CORRECT GROSS RECEIPTS ARE $153,087.”
“In february 2014, oar ceased providing youth development and junior rowing programs. These programs are now offered by an independent organization, south eugene rowing club. Oar continues to provide adult community rowing programs for mature adults and seniors, as well as conducting club operations to maintain a boathouse, manage the rowing fleet and organize and host a regional regatta that attracts junior, collegiate, and adult competitors from the northwest and california.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 1548 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 684 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | OAR'S MISSION IS TO FURTHER THE SPORT OF ROWING IN THE OREGON SOUTHERN WILLAMETTE VALLEY. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllAffiliatesIncludedInd | 0 | false |
| IRS990/AllOtherContributionsAmt | 0 | 12165 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 2866 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 2866 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Ray Remmers |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5415564734 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | PO BOX 11963 |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | EUGENE |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | OR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 974404163 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 126357 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 100035 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractTerminationInd | 0 | X |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 82371 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 142165 |
| IRS990/CYInvestmentIncomeAmt | 0 | 14 |
| IRS990/CYOtherExpensesAmt | 0 | 92837 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 70702 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -104023 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 22108 |
| IRS990/CYTotalExpensesAmt | 0 | 257110 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 153087 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 15524 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 15524 |
| IRS990/Desc | 0 | YOUTH DEVELOPMENT PROGRAMS, GENERAL/OTHER: JUNIOR ROWING PROGRAM - COACHED ROWING PROGRAM FOR MALE AND FEMALE HIGH SCHOOL STUDENTS 9 MONTHS OF EACH YEAR. SUMMER JUNIOR ROWING CAMP 2 WEEKS EACH SUMMER. PARTICIPATION IN LOCAL, REGIONAL, NATIONAL AND INTERNATIONAL JUNIOR ROWING COMPETITIONS. PROGRAM PROVIDES CHALLENGING PHYSICAL EXERCISE AND COMPETITION AND TEACHES PERSONAL RESPONSIBILITY, TEAMWORK, SPORTSMANSHIP AND LEADERSHIP. MAINTAINS AND OPERATES A FLEET OF ROWING BOATS AND COACHING MOTOR LAUNCHES FOR 45 YOUTH. IN FEBRUARY 2014, OAR DISCONTINUED THESE PROGRAMS. THE PROGRAMS ARE NOW OFFERED BY THE SOUTH EUGENE ROWING CLUB, WHICH IS INDEPENDENT OF OAR. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 9 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/ExcessBusinessHoldingsInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 173497 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 2582 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2582 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 6705 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 6705 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JA Scott Hughes |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Kit Staples |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Dave Lingenfelder |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Debbe Cornitius |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Dee Ann Raile |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | John Stacey |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Vice President |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | false |
| IRS990/FormationYr | 0 | 1994 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 142165 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 142165 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 49112 |
| IRS990/GrossReceiptsAmt | 0 | 202199 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 3269 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3269 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 14 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 14 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 140594 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 135505 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 72069 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 212663 |
| IRS990/LegalDomicileStateCd | 0 | OR |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 49112 |
| IRS990/LicensedMoreThanOneStateInd | 0 | false |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 70206 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | OAR'S MISSION IS TO FURTHER THE SPORT OF ROWING IN THE OREGON SOUTHERN WILLAMETTE VALLEY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 300458 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 196435 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 4838 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 4838 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OrgFiledInLieuOfForm1041Ind | 0 | false |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | REGATTA EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | COST OF SALES |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS & MAINT |
| IRS990/OtherExpensesGrp/Desc | 3 | PROGRAM EXPENSES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 23940 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 17104 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 8688 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 7321 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 23940 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 17104 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 8688 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 7321 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 20122 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 20122 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | true |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 1986 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 1986 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ADULT COMMUNITY ROWING |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CLUB OPERATIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | JUNIOR ROWING PROGRAM |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 20261 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 39630 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 10811 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 20261 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 39630 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 10811 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | ATHLETIC & SPORTS, GENERAL/OTHER: ADULT COMMUNITY ROWING PROGRAM - PROVIDES YEAR ROUND STRUCTURED TEACHING AND COACHING INCLUDING RECREATIONAL ROWING TO MAINTAIN HEALTH AND COMPETITIVE ROWING AT THE LOCAL, REGIONAL AND NATIONAL LEVEL FOR ADULT ROWERS FROM AGES 25 TO 65. MAINTAINS AND OPERATES A FLEET OF WORKING BOATS AND COACHING MOTOR LAUNCHES FOR 42 ADULTS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 43086 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 49218 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | ATHLETIC & SPORTS PROGRAMS, GENERAL/OTHER: CLUB OPERATIONS - OPERATES, MAINTAINS AND IMPROVES STATE-OWNED BOATHOUSE USED TO STORE CLUB AND PRIVATE BOATS AND EQUIPMENT USED BY 87 JUNIOR AND ADULT MEMBERS. MAINTAINS AND IMPROVES ROWING, DOCK AND RACECOURSE EQUIPMENT AND DOCK. ORGANIZES ANNUAL ROWING REGATTA THAT ATTRACTS 1100 JUNIOR, COLLEGIATE AND ADULT COMPETITORS FROM THE NORTHWEST AND CALIFORNIA. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 40527 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 40131 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 135948 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | -1190 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 156832 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 96727 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 29876 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 44777 |
| IRS990/PYTotalExpensesAmt | 0 | 201609 |
| IRS990/PYTotalRevenueAmt | 0 | 231485 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -104023 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 63724 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 40144 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 25015 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 82371 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 135948 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 124826 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 151773 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 145505 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 640423 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 70716 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 95537 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 85004 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 73158 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 46041 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 370456 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 1010879 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 153087 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 231485 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 209830 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 224931 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 191546 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 1010879 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 153087 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 231485 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 209830 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 224931 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 191546 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 1010879 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 72069 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 140594 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 212663 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 72069 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 93053 |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 49112 |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc | 0 | EQUIPMENT |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | TO TRANSFER ASSETS TO NEW ENTITY |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1 | 0 | SOUTH EUGENE ROWING CLUB |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 464297175 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1 | 0 | PO BOX 5472 |
| IRS990ScheduleI/RecipientTable/USAddress/City | 0 | EUGENE |
| IRS990ScheduleI/RecipientTable/USAddress/State | 0 | OR |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCode | 0 | 97405 |
| IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc | 0 | FAIR MARKET VALUE |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | IN FEBRUARY 2014, OAR CEASED PROVIDING YOUTH DEVELOPMENT PROGRAMS AND JUNIOR ROWING PROGRAMS. THESE PROGRAMS ARE NOW OFFERED BY AN INDEPENDENT ORGANIZATION, SOUTH EUGENE ROWING CLUB OR SERC. ALL BANK ACCOUNTS AND FIXED ASSETS WERE TRANSFERRED TO SERC SO THAT THEY MAY CONTINUE THE PROGRAM. NO CONSIDERATION OR OWNERSHIP IN THE NEW ENTITY WAS RECEIVED IN EXCHANGE FOR THE TRANSFER. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Additional Supplemental Information |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleN/DirectorOfSuccessor2Ind | 0 | false |
| IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | EQUIPMENT |
| IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 1 | CASH |
| IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1 | 0 | SOUTH EUGENE ROWING CLUB |
| IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1 | 1 | SOUTH EUGENE ROWING CLUB |
| IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt | 0 | 2014-02-07 |
| IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt | 1 | 2014-02-07 |
| IRS990ScheduleN/DispositionOfAssetsDetail/EIN | 0 | 464297175 |
| IRS990ScheduleN/DispositionOfAssetsDetail/EIN | 1 | 464297175 |
| IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 49112 |
| IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt | 1 | 93053 |
| IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt | 0 | NON PROFIT |
| IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt | 1 | NON PROFIT |
| IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | ADJUST COST BASIS |
| IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt | 1 | BANK BALANCE |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1 | 0 | PO BOX 5472 |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1 | 1 | PO BOX 5472 |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/City | 0 | EUGENE |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/City | 1 | EUGENE |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/State | 0 | OR |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/State | 1 | OR |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCode | 0 | 97405 |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCode | 1 | 97405 |
| IRS990ScheduleN/EmployeeOfSuccessor2Ind | 0 | false |
| IRS990ScheduleN/OwnerOfSuccessor2Ind | 0 | false |
| IRS990ScheduleN/ReceiveCompensation2Ind | 0 | false |
| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 0 | OAR DISTRIBUTED BOTH CASH AND ASSETS ATTRIBUTED TO THE JUNIOR PROGRAM TO SOUTH EUGENE ROWING CLUB (SERC). SERC IS AN INDEPENDENT NON PROFIT ENTITY ESTABLISHED IN NOVEMBER 2013 AND IS AWAITING THE IRS'S APPROVAL TO BE CLASSIFIED AS A 501(C)3 ENTITY. NO CONSIDERATION OR OWNERSHIP IN THE NEW ENTITY WAS RECEIVED IN EXCHANGE FOR THE TRANSFER. |
| IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Sch N, Part III, Additional Information |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Client Note 1 - PAGE 1 LINE G GROSS RECEPTS IS OVERSTATED BY THE TRANSFER OF FIXED ASSETS WITH AN ADJUSTED COST BASIS OF $49,112. NO CASH WAS EXCHANGED. THE CORRECT GROSS RECEIPTS ARE $153,087. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | IN FEBRUARY 2014, OAR CEASED PROVIDING YOUTH DEVELOPMENT AND JUNIOR ROWING PROGRAMS. THESE PROGRAMS ARE NOW OFFERED BY AN INDEPENDENT ORGANIZATION, SOUTH EUGENE ROWING CLUB. OAR CONTINUES TO PROVIDE ADULT COMMUNITY ROWING PROGRAMS FOR MATURE ADULTS AND SENIORS, AS WELL AS CONDUCTING CLUB OPERATIONS TO MAINTAIN A BOATHOUSE, MANAGE THE ROWING FLEET AND ORGANIZE AND HOST A REGIONAL REGATTA THAT ATTRACTS JUNIOR, COLLEGIATE, AND ADULT COMPETITORS FROM THE NORTHWEST AND CALIFORNIA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION HAS TWO CLASSES OF MEMBERS: MASTERS AND ASSOCIATES, AT THE END OF THE FISCAL YEAR. EACH MASTER AND ASSOCIATE MEMBER SHALL BE ENTITLED TO ONE VOTE ON EACH MATTER SUBMITTED TO A VOTE OF THE RESPECTIVE MEMBERS BY THE BOARD OF DIRECTORS, INCLUDING BUT NOT LIMITED TO ELECTION OF OFFICERS AND DIRECTORS; TO VOTE ON ANY PROPOSAL OF MERGER, CONSOLIDATION OR DISSOLUTION, AND TO VOTE ON THE SALE OF MAJOR ASSETS OF THE CORPORATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE MEMBERS HAVE THE RIGHT TO ANNUALLY ELECT THE BOARD OF DIRECTORS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE MEMBERS HAVE THE RIGHT TO ELECT THE BOARD, TO VOTE ON MERGER, CONSOLIDATION AND DISSOLUTION AND TO VOTE ON SALE OF MAJOR ASSETS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE FORM 990 IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | A copy of the return is available upon request |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Client Note 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | true |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.