Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.39x
Liabilities / Revenue
92nd percentile
Higher debt load relative to revenue than 92% of similar nonprofits.
Net Margin
17th percentile
Higher net margin than 17% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 26.8% of source-year revenue.
Asset Growth
29th percentile
Faster asset growth than 29% of similar nonprofits.
Revenue Growth
88th percentile
Faster revenue growth than 88% of similar nonprofits.
Balance Sheet
Assets
Flat$116,173
Flat from 2013
Net Assets
$70,488
No earlier filing loaded for comparison.
Liabilities
Flat$45,685
Flat from 2013
Revenue And Expenses
Revenue
Flat$93,164
Flat from 2013
Expenses
Flat$109,983
Flat from 2013
Net Income
Flat-$16,819
Flat from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2013 to Dec 31, 2013
- Signed
- Nov 17, 2014
- Return Version
- 2013v3.0
- Gross Receipts
- $93,164
Mission and Program Overview
Mission
To educate the public in the benefits of the amateur sport of rowing.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE YOUTH, COLLEGE AND ADULT EDUCATION CLASSES IN THE SPORT OF ROWING, INCLUDING AN AT-RISK YOUTH PROGRAM AND PROGRAM FOR THE PHYSICALLY CHALLENGED. | $0 | $102,090 |
| PRESENT ROWING EVENTS TO PROMOTE THE SPORT AND EXPAND PUBLIC KNOWLEDGE OF THE SPORT. | $0 | $7,893 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| FRANK ZAGUNIS | President | PT | $25,000 | - | $25,000 |
| VESKO NENCHEV | Director | - | $0 | - | - |
| JIM GREENE | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- EIN
- 93-1035900
- Phone
- 5034197222
Signing Officer
- Name
- Frank Zugunis
- Title
- President
- Phone
- 5034197222
- Signed
- 2014-11-17
- Discuss with paid preparer
- Yes
Preparer
- Phone
- 5032210141
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8 - Other Revenue
“Description: rental income. Amount: 48,197. Description: miscellaneous. Amount: 1,205. Total to form 990-ez, line 8: 49,402.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: travel,meetings and promotions. Amount: 8,666. Description: dues. Amount: 5,976. Description: supplies and operations. Amount: 2,948. Description: automobile. Amount: 4,348. Description: office supplies, bank charges and misc. Amount: 2,156. Description: depreciation expense. Amount: 20,054. Total to form 990-ez, line 16: 44,148.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: accounts receivable. Beg. Of year amount: 1,995. End of year amount: 3,200.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: notes payable. Beg. Of year amount: 40,401. End of year amount: 40,401. Description: accounts payable. Beg. Of year amount: 1,200. End of year amount: 1,500. Description: other liabilities. Beg. Of year amount: 0. End of year amount: 3,784.”
Raw XML Appendix166 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | FRANK ZAGUNIS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5034197222 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 2937 SW LURADEL LANE |
| IRS990EZ/BooksInCareOfDetail/USAddress/City | 0 | PORTLAND |
| IRS990EZ/BooksInCareOfDetail/USAddress/State | 0 | OR |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 97219 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 95 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 120 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 6089 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -16819 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 403 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 128908 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 116173 |
| IRS990EZ/GrossReceiptsAmt | 0 | 93164 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 126818 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 112853 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 87307 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 70488 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 87307 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 70488 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 14332 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 30.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 25000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | FRANK ZAGUNIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | VESKO NENCHEV |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JIM GREENE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 1995 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 3200 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 44148 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 49402 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO EDUCATE THE PUBLIC IN THE BENEFITS OF THE AMATEUR SPORT OF ROWING. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 37673 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE YOUTH, COLLEGE AND ADULT EDUCATION CLASSES IN THE SPORT OF ROWING, INCLUDING AN AT-RISK YOUTH PROGRAM AND PROGRAM FOR THE PHYSICALLY CHALLENGED. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | PRESENT ROWING EVENTS TO PROMOTE THE SPORT AND EXPAND PUBLIC KNOWLEDGE OF THE SPORT. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 1 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 102090 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 7893 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 51100 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | OR |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 41601 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 45685 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 109983 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 109983 |
| IRS990EZ/TotalRevenueAmt | 0 | 93164 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 6089 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 15000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2533 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2202 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 19790 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 45614 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 14459 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 24784 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 12365 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 15199 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 66807 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 27119 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 37145 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 31276 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 95540 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.54060 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.56520 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 112421 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 6089 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 29459 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 27317 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 14567 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 34989 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 112421 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 6089 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 29459 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 54436 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 51712 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 66265 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 207961 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: RENTAL INCOME. AMOUNT: 48,197. DESCRIPTION: MISCELLANEOUS. AMOUNT: 1,205. TOTAL TO FORM 990-EZ, LINE 8: 49,402. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: TRAVEL,MEETINGS AND PROMOTIONS. AMOUNT: 8,666. DESCRIPTION: DUES. AMOUNT: 5,976. DESCRIPTION: SUPPLIES AND OPERATIONS. AMOUNT: 2,948. DESCRIPTION: AUTOMOBILE. AMOUNT: 4,348. DESCRIPTION: OFFICE SUPPLIES, BANK CHARGES AND MISC. AMOUNT: 2,156. DESCRIPTION: DEPRECIATION EXPENSE. AMOUNT: 20,054. TOTAL TO FORM 990-EZ, LINE 16: 44,148. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 1,995. END OF YEAR AMOUNT: 3,200. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: NOTES PAYABLE. BEG. OF YEAR AMOUNT: 40,401. END OF YEAR AMOUNT: 40,401. DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 1,200. END OF YEAR AMOUNT: 1,500. DESCRIPTION: OTHER LIABILITIES. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 3,784. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | FRANK ZUGUNIS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5034197222 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-11-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | OREGON ROWING |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | OREG |
| ReturnHeader/Filer/EIN | 0 | 931035900 |
| ReturnHeader/Filer/PhoneNum | 0 | 5034197222 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 2937 SW LURADEL LANE |
| ReturnHeader/Filer/USAddress/City | 0 | PORTLAND |
| ReturnHeader/Filer/USAddress/State | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 97219 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 931042710 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | GEFFEN MESHER AND COMPANY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 888 SW FIFTH AVENUE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | PORTLAND |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | OR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 97204 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5032210141 |
| ReturnHeader/ReturnTs | 0 | 2014-11-17T17:43:01-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2013-12-31 |
| ReturnHeader/TaxYr | 0 | 2013 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $116,173
- Liabilities
- $45,685
- Net assets
- $70,488
- Revenue
- $93,164
- Expenses
- $109,983
- Net income
- -$16,819