Liabilities / Assets
1st percentile
Higher debt load relative to assets than 1% of similar nonprofits.
Waverly Marina Association
990 • Fiscal year 2015 • EIN 93-1176482
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
-0.00x
Liabilities / Revenue
1st percentile
Higher debt load relative to revenue than 1% of similar nonprofits.
Net Margin
13th percentile
Higher net margin than 13% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
19th percentile
Faster asset growth than 19% of similar nonprofits.
Revenue Growth
32nd percentile
Faster revenue growth than 32% of similar nonprofits.
Balance Sheet
Assets
Down$507,779
Down $27,707 (-5.2%) from 2014
Net Assets
Down$507,826
Down $26,750 (-5.0%) from 2014
Liabilities
Down-$47
Down $957 (-105%) from 2014
Revenue And Expenses
Revenue
Down$244,522
Down $5,517 (-2.2%) from 2014
Expenses
Up$271,272
Up $82,079 (+43%) from 2014
Net Income
Down-$26,750
Down $87,596 (-144%) from 2014
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Apr 1, 2014 to Mar 31, 2015
- Signed
- Jun 18, 2015
- Return Version
- 2014v5.0
- Gross Receipts
- $354,025
Mission and Program Overview
Mission
Recreational social yacht club.
Recreational Social Yacht Club
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $534,576 | $507,826 | ▼ $26,750 |
| Savings and Temporary Cash Investments | $381,429 | $401,594 | ▲ $20,165 |
| Cash and Non-Interest-Bearing Accounts | $114,538 | $64,811 | ▼ $49,727 |
| Land, Buildings, and Equipment, Net | $29,370 | $28,683 | ▼ $687 |
| Inventories for Sale or Use | $10,149 | $12,691 | ▲ $2,542 |
| Total Assets | $535,486 | $507,779 | ▼ $27,707 |
| Liabilities | |||
| Other Liabilities | $910 | $-47 | ▼ $957 |
| Total Liabilities | $910 | $-47 | ▼ $957 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $534,576 | $507,826 | ▼ $26,750 |
| Total Liabilities and Net Assets / Fund Balance | $535,486 | $507,779 | ▼ $27,707 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $27,233 | $2,879 | $30,112 |
| Equipment | $1,450 | $1,725 | $3,175 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Randy Tomic | President |
| David Eheler | Vice President |
| Mike Bostwick | Director at Large |
| Jeanne Schoel | Secretary |
| Philip Culberson | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $249,606
- Investment Income
- $664
- Other Revenue
- $-5,748
- Change in Net Assets
- $-26,750
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $222,397 |
| Salaries, Compensation, and Employee Benefits | $48,875 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Legal | $51,248 | - | - | $51,248 |
| Other Salaries and Wages | $38,165 | $6,681 | - | $44,846 |
| Occupancy | $35,920 | $8,444 | - | $44,364 |
| Insurance | $30,324 | $12,424 | - | $42,748 |
| Fees for Services Management | $6,113 | $13,195 | - | $19,308 |
| All Other Expenses | - | $8,161 | - | $8,161 |
| Payroll Taxes | $3,022 | $1,007 | - | $4,029 |
| Fees for Services Accounting | - | $2,814 | - | $2,814 |
| Information Technology | - | $1,786 | - | $1,786 |
| Other Expenses | $37,030 | $1,429 | - | $1,429 |
| Depreciation Depletion | $842 | $335 | - | $1,177 |
| Total Functional Expenses | $202,664 | $68,608 | $0 | $271,272 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Accts Payable na - - cash basis | - |
| Unearned Income na - - cash basis | - |
| Work Comp Pay na - - cash basis | - |
| Credit Cards | $-47 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Backup withholding compliance
- Yes
- 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
Members or stockholder classes and rights Part VI line 6
“All owners of slips in the waverly marina are members of the waverly marina association.”
Member election for additional members Part VI line 7A
“Each member is granted one vote per slip and is allowed to vote at annual and special meetings of the membership. The board of directors govern the operations on a month to month basis, including the direction of the association's employees. These employees include the harbormaster, office manager, and various part-time and seasonal employees, who conduct the day-to-day operations of the marina.”
Governing body decisions Part VI line 7B
“The governing body, which is the board of directors, promulgates rules and regulations, proposes changes to the bylaws, enforces those rules, and documents those rules in a summary format given to each member upon his/her entry into the association. All officers of the organization are required to be directors as well, and are elected each year by vote of the board members only. Changes to the rules can be proposed at the annual meeting by the members at large. The monthly board of director meetings are open to the public at large, and a special meeting can be called for by the members at large if sufficient disagreement with board decisions should arise. All decisions and actions of the board are ultimately subject to approval by the association members, via ballot vote.”
Form 990 governing body review Part VI line 11
“The forms 990 and 990t are provided to the treasurer and/or president, along with adjustments to the organization's financial records. The treasurer or president reviews these forms and reports to the board at large.”
Form 990 availability to public Part VI line 18
“No documents are available to the general public, except by specific request, which is evaluated by the board on a case by case basis.”
Governing documents etc available to public Part VI line 19
“No documents are available to the general public, except by specific request, which is evaluated by the board on a case by case basis.”
Filing and Contact Details
Filer
- Filer Name
- Waverly Marina Association
- EIN
- 93-1176482
- Address
- PO Box 82008, Portland, OR 97282
Signing Officer
- Name
- Randy Tomic
- Title
- President
- Phone
- 5033174186
- Signed
- 2015-06-18
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Randy Tomic
- Formed
- 1997
- Legal Domicile
- Or
- Voting Board Members
- 5
- Independent Board Members
- 0
- Employees
- 2
- Volunteers
- 5
Preparer
- Firm
- Alex R Clemens CPA
- Address
- 1039 SW View Crest Dr, Dundee, OR 97115
- Preparer
- Alex R Clemens
- Phone
- 5033174186
Raw XML Appendix335 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 |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Recreational Social Yacht Club |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 8161 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 8161 |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Kristie L Noguchi |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5033174186 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 82008 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Portland |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97282 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 114538 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 64811 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 101978 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 664 |
| IRS990/CYOtherExpensesAmt | 0 | 222397 |
| IRS990/CYOtherRevenueAmt | 0 | -5748 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 249606 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -26750 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 48875 |
| IRS990/CYTotalExpensesAmt | 0 | 271272 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 244522 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 335 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 842 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1177 |
| IRS990/Desc | 0 | ORGANIZATION PROVIDES MOORAGE, FUEL DOCK, AND RECREATIOAL SERVICES TO ITS MEMBERS. THE ORGANIZATION COLLECTS COMMON AREA FEES FROM THE MOORAGE MEMBERS TO MAINTAIN AND OPERATE THE MOORAGE SOLELY FOR THE BENEFIT OF ITS MEMBERS. THE ONGOING MAINTENANCE OF THE COMMON AREAS, RESERVING FUNDS FOR FUTURE DREDGING, CURRENT YEAR DREDGING STUDIES/PERMIT APPLICATIONS, AND GENERAL REPAIRS TO DOCKS FROM WEAR AND TEAR AND STORM DAMAGE. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 202664 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 2814 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2814 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 51248 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 51248 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 13195 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 6113 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 19308 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 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/AverageHoursPerWeekRt | 0 | 15.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | 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/PersonNm | 0 | Randy Tomic |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | David Eheler |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Jeanne Schoel |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Mike Bostwick |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Philip Culberson |
| 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/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/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director at Large |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Treasurer |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1997 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 354025 |
| IRS990/GrossReceiptsForPublicUseAmt | 0 | 11517 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 8002 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 95753 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 1786 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 1786 |
| IRS990/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 12424 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 30324 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 42748 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 10149 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 12691 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 664 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 664 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 4604 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 29370 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 28683 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 33287 |
| IRS990/LegalDomicileStateCd | 0 | OR |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 7525 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | Recreational Social Yacht Club |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 534576 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 507826 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | -6225 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -6225 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 477 |
| IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 477 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 8444 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 35920 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 44364 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | General maintenance |
| IRS990/OtherExpensesGrp/Desc | 1 | Taxes - Corporate |
| IRS990/OtherExpensesGrp/Desc | 2 | Licenses Permits DuesSubs |
| IRS990/OtherExpensesGrp/Desc | 3 | Postage Bank Svc Fees misc |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 11126 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 243 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 963 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 1429 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 37030 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 48156 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 243 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 963 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1429 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 910 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | -47 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 6681 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 38165 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 44846 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1007 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 3022 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 4029 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | Randy Tomic |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 721310 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 713990 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Association duesFees |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Dredge Assessment |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Yr-to-yr accr-to-cash |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 227835 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 20866 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 905 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 227835 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 20866 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 905 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -26750 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 477 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 248701 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 534576 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 507826 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 381429 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 401594 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 1450 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1725 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 3175 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 27233 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 2879 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 30112 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | -47 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Credit Cards |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Accts Payable na - - cash basis |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | Unearned Income na - - cash basis |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | Work Comp Pay na - - cash basis |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 28683 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | -47 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ALL OWNERS OF SLIPS IN THE WAVERLY MARINA ARE MEMBERS OF THE WAVERLY MARINA ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EACH MEMBER IS GRANTED ONE VOTE PER SLIP AND IS ALLOWED TO VOTE AT ANNUAL AND SPECIAL MEETINGS OF THE MEMBERSHIP. THE BOARD OF DIRECTORS GOVERN THE OPERATIONS ON A MONTH TO MONTH BASIS, INCLUDING THE DIRECTION OF THE ASSOCIATION'S EMPLOYEES. THESE EMPLOYEES INCLUDE THE HARBORMASTER, OFFICE MANAGER, AND VARIOUS PART-TIME AND SEASONAL EMPLOYEES, WHO CONDUCT THE DAY-TO-DAY OPERATIONS OF THE MARINA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE GOVERNING BODY, WHICH IS THE BOARD OF DIRECTORS, PROMULGATES RULES AND REGULATIONS, PROPOSES CHANGES TO THE BYLAWS, ENFORCES THOSE RULES, AND DOCUMENTS THOSE RULES IN A SUMMARY FORMAT GIVEN TO EACH MEMBER UPON HIS/HER ENTRY INTO THE ASSOCIATION. ALL OFFICERS OF THE ORGANIZATION ARE REQUIRED TO BE DIRECTORS AS WELL, AND ARE ELECTED EACH YEAR BY VOTE OF THE BOARD MEMBERS ONLY. CHANGES TO THE RULES CAN BE PROPOSED AT THE ANNUAL MEETING BY THE MEMBERS AT LARGE. THE MONTHLY BOARD OF DIRECTOR MEETINGS ARE OPEN TO THE PUBLIC AT LARGE, AND A SPECIAL MEETING CAN BE CALLED FOR BY THE MEMBERS AT LARGE IF SUFFICIENT DISAGREEMENT WITH BOARD DECISIONS SHOULD ARISE. ALL DECISIONS AND ACTIONS OF THE BOARD ARE ULTIMATELY SUBJECT TO APPROVAL BY THE ASSOCIATION MEMBERS, VIA BALLOT VOTE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FORMS 990 AND 990T ARE PROVIDED TO THE TREASURER AND/OR PRESIDENT, ALONG WITH ADJUSTMENTS TO THE ORGANIZATION'S FINANCIAL RECORDS. THE TREASURER OR PRESIDENT REVIEWS THESE FORMS AND REPORTS TO THE BOARD AT LARGE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | NO DOCUMENTS ARE AVAILABLE TO THE GENERAL PUBLIC, EXCEPT BY SPECIFIC REQUEST, WHICH IS EVALUATED BY THE BOARD ON A CASE BY CASE BASIS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | NO DOCUMENTS ARE AVAILABLE TO THE GENERAL PUBLIC, EXCEPT BY SPECIFIC REQUEST, WHICH IS EVALUATED BY THE BOARD ON A CASE BY CASE BASIS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Members or stockholder classes and rights Part VI line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Member election for additional members Part VI line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Governing body decisions Part VI line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990 availability to public Part VI line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Governing documents etc available to public Part VI line 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | OR |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 535486 |
| IRS990/TotalAssetsEOYAmt | 0 | 507779 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 535486 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 507779 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 2 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 68608 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 202664 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 271272 |
| IRS990/TotalGrossUBIAmt | 0 | 1141 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 910 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | -47 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 910 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | -47 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 534576 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 507826 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 202664 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 249606 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 243381 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 244522 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 1141 |
| IRS990/TotalVolunteersCnt | 0 | 5 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 535486 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 507779 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | www.waverlymarina.org |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Randy Tomic |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5033174186 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-06-18 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Waverly Marina Association |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WAVE |
| ReturnHeader/Filer/EIN | 0 | 931176482 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 82008 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Portland |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 97282 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Alex R Clemens CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1039 SW View Crest Dr |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Dundee |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 97115 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5033174186 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-06-18 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Alex R Clemens |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2015-06-18T07:19:31-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-04-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2015-03-31 |
| ReturnHeader/TaxYr | 0 | 2014 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $507,779
- Liabilities
- -$47
- Net assets
- $507,826
- Revenue
- $244,522
- Expenses
- $271,272
- Net income
- -$26,750