Civic Intelligence

Oregon Association of Rowers

990 • Fiscal year 2014 • EIN 93-1034202

Jul 01, 2013 to Jun 30, 2014 • Filed on Oct 22, 2014

PO Box 1196397440

(541) 556-4734

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

59th percentile

0.00x

Higher debt load relative to revenue than 59% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

6th percentile

-68%

Higher net margin than 6% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

13th percentile

-35%

Faster asset growth than 13% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

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.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2010: $247,458Liabilities 2010: $0Net Assets 2010: $247,4582010Assets 2011: $277,709Liabilities 2011: $55Net Assets 2011: $277,6542011Assets 2012: $270,582Liabilities 2012: $0Net Assets 2012: $270,5822012Assets 2013: $302,006Liabilities 2013: $1,548Net Assets 2013: $300,4582013Assets 2014: $197,119Liabilities 2014: $684Net Assets 2014: $196,4352014Assets 2015: $228,469Liabilities 2015: $636Net Assets 2015: $227,8332015Assets 2016: $263,984Liabilities 2016: $401Net Assets 2016: $263,5832016Assets 2017: $313,136Liabilities 2017: $936Net Assets 2017: $312,2002017Assets 2018: $323,750Liabilities 2018: $1,206Net Assets 2018: $322,5442018Assets 2019: $346,745Liabilities 2019: $1,265Net Assets 2019: $345,4802019Assets 2020: $335,147Liabilities 2020: $1,180Net Assets 2020: $333,9672020Assets 2021: $331,518Liabilities 2021: $1,944Net Assets 2021: $329,5742021Assets 2022: $389,451Liabilities 2022: $1,334Net Assets 2022: $388,1172022Assets 2023: $349,572Liabilities 2023: $1,483Net Assets 2023: $348,0892023Assets 2024: $333,151Liabilities 2024: $337Net Assets 2024: $332,8142024Assets 2025: $360,247Liabilities 2025: $0Net Assets 2025: $360,2472025

Highlighted filing

2014

Assets$197,119
Liabilities$684
Net Assets$196,435

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100K-$200KRevenue 2010: $161,273Expenses 2010: $165,387Net Income 2010: -$4,1142010Expenses 2011: $194,7352011Expenses 2012: $216,9022012Expenses 2013: $201,6092013Revenue 2014: $153,087Expenses 2014: $257,110Net Income 2014: -$104,0232014Revenue 2015: $107,914Expenses 2015: $76,516Net Income 2015: $31,3982015Revenue 2016: $113,495Expenses 2016: $77,745Net Income 2016: $35,7502016Revenue 2017: $135,973Expenses 2017: $87,357Net Income 2017: $48,6162017Revenue 2018: $102,914Expenses 2018: $92,569Net Income 2018: $10,3452018Revenue 2019: $111,983Expenses 2019: $89,047Net Income 2019: $22,9362019Revenue 2020: $47,636Expenses 2020: $59,149Net Income 2020: -$11,5132020Revenue 2021: $71,317Expenses 2021: $75,710Net Income 2021: -$4,3932021Revenue 2022: $178,436Expenses 2022: $119,893Net Income 2022: $58,5432022Revenue 2023: $153,276Expenses 2023: $193,304Net Income 2023: -$40,0282023Revenue 2024: $240,025Expenses 2024: $196,927Net Income 2024: $43,0982024Revenue 2025: $213,107Expenses 2025: $185,674Net Income 2025: $27,4332025

Highlighted filing

2014

Revenue$153,087
Expenses$257,110
Net Income-$104,023
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Oct 22, 2014
Return Version
2013v3.1
Gross Receipts
$202,199
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Equipment$72,069$140,594$212,663
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dave LingenfelderPresident
John StaceyVice President
JA Scott HughesBoard Member
Kit StaplesBoard Member
Debbe CornitiusSecretary
Dee Ann RaileTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$82,371
Program Service Revenue
$70,702
Investment Income
$14
Other Revenue
$0
All Other Contributions
$12,165
Change in Net Assets
$-104,023
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
46-4297175--To Transfer Assets to New Entity$93,053
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
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
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

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.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

The members have the right to annually elect the board of directors

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

The members have the right to elect the board, to vote on merger, consolidation and dissolution and to vote on sale of major assets.

Form 990, Part VI, Line 11B: Form 990 Review Process

The form 990 is reviewed and approved by the board of directors

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

A copy of the return is available upon request

Filing and Contact Details

Filer

EIN
93-1034202
Phone
5415564734

Signing Officer

Name
Dee Ann Raile
Title
Treasurer
Signed
2014-10-22
Discuss with paid preparer
Yes

Organization Details

Formed
1994
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
9
Volunteers
125

Preparer

Preparer
DeeAnne Waltman CPA
Phone
5416871388
Supplemental Narrative

Additional Explanations

Client Note 1

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.

Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services

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.

Raw XML AppendixShowing 400 of 467 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.

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt139630
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt210811
IRS990/ProgSrvcAccomActy2Grp/Desc0ATHLETIC & 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/ExpenseAmt043086
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt049218
IRS990/ProgSrvcAccomActy3Grp/Desc0ATHLETIC & 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/ExpenseAmt040527
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt040131
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0135948
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-1190
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0156832
IRS990/PYProgramServiceRevenueAmt096727
IRS990/PYRevenuesLessExpensesAmt029876
IRS990/PYSalariesCompEmpBnftPaidAmt044777
IRS990/PYTotalExpensesAmt0201609
IRS990/PYTotalRevenueAmt0231485
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-104023
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt063724
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt040144
IRS990/SavingsAndTempCashInvstGrp/EOYAmt025015
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt082371
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0135948
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0124826
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0151773
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0145505
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0640423
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt070716
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt095537
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt085004
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt073158
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt046041
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0370456
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt01010879
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0153087
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0231485
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0209830
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0224931
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0191546
IRS990ScheduleA/Total509Grp/TotalAmt01010879
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0153087
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0231485
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0209830
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0224931
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0191546
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01010879
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt072069
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0140594
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0212663
IRS990ScheduleD/TotalBookValueLandBuildingsAmt072069
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt093053
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt049112
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0EQUIPMENT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO TRANSFER ASSETS TO NEW ENTITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10SOUTH EUGENE ROWING CLUB
IRS990ScheduleI/RecipientTable/RecipientEIN0464297175
IRS990ScheduleI/RecipientTable/USAddress/AddressLine10PO BOX 5472
IRS990ScheduleI/RecipientTable/USAddress/City0EUGENE
IRS990ScheduleI/RecipientTable/USAddress/State0OR
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode097405
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FAIR MARKET VALUE
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0IN 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/FormAndLineReferenceDesc0Additional Supplemental Information
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleN/DirectorOfSuccessor2Ind0false
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0EQUIPMENT
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1CASH
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine10SOUTH EUGENE ROWING CLUB
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine11SOUTH EUGENE ROWING CLUB
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02014-02-07
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt12014-02-07
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0464297175
IRS990ScheduleN/DispositionOfAssetsDetail/EIN1464297175
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt049112
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt193053
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0NON PROFIT
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt1NON PROFIT
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0ADJUST COST BASIS
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt1BANK BALANCE
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine10PO BOX 5472
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine11PO BOX 5472
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/City0EUGENE
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/City1EUGENE
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/State0OR
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/State1OR
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCode097405
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCode197405
IRS990ScheduleN/EmployeeOfSuccessor2Ind0false
IRS990ScheduleN/OwnerOfSuccessor2Ind0false
IRS990ScheduleN/ReceiveCompensation2Ind0false
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0OAR 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/FormAndLineReferenceDesc0Sch N, Part III, Additional Information
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Client 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/ExplanationTxt1IN 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/ExplanationTxt2THE 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/ExplanationTxt3THE MEMBERS HAVE THE RIGHT TO ANNUALLY ELECT THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 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/ExplanationTxt5THE FORM 990 IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6A copy of the return is available upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Client Note 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0true
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.60$0.00$3.60$2.13$1.86$0.27
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.33$0.00$3.33$2.40$1.97$0.43
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.50$0.01$3.48$1.53$1.93$0.40
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.89$0.01$3.88$1.78$1.20$0.59
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.32$0.02$3.30$0.71$0.76$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.35$0.01$3.34$0.48$0.59$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.47$0.01$3.45$1.12$0.89$0.23
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.24$0.01$3.23$1.03$0.93$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.13$0.01$3.12$1.36$0.87$0.49
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.64$0.00$2.64$1.13$0.78$0.36
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.28$0.01$2.28$1.08$0.77$0.31
2014Detailed filing. Detailed filing data is available for this year.$1.97$0.01$1.96$1.53$2.57$1.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.02$0.02$3.00$2.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.71$0.00$2.71$2.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.78$0.00$2.78$1.95
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.47$0.00$2.47$1.61$1.65$0.04