Rogue Rowing

Nonprofit profile at a glance

EIN
931320571
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Ashland, OR, USA
Phone
5108122212
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Amateur Sports

Official website

Reported finances

Revenue
$22,560
Expenses
$199,747
Assets
$444,805
Liabilities
$145,632

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • SHERYL COCHRAN (VICE PRESIDENT)

People named in this filing

  • BETH GEISMAR (DIRECTOR)
  • SHERYL COCHRAN (VICE PRESIDENT)
  • PERRY COLLONGE (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We are a community-based organization that inspires, supports a passion for the sport of rowing. We develop competitive and recreational rowers at all levels, embracing fun, teamwork, trust, mutual respect by engaging members' talents, time and resources.

What it reported doing in 2024

Learn-to-row clinics introduce community members to rowing. 100s of individuals are provided the chance to try rowing no matter their background or ability. These opportunities range from one-day clinics to lessons that run for the entire year. In addition, the club provides learn to row opportunities for an adapative program. Adaptive rowing is the sport of sweep rowing or sculling for peple with physical or intellectual impairments. An adaptive rower is a rower who requires modifications to equipment, coaching and program structure to allow for maximum effectiveness of the rowing stroke. An adaptive rower may be a person who has, but is not limited to: limb amputation, joint limitations, blindness, visual impairments, paraplegia, quadriplegia, multiple sclerosis, parkinson's, cerebral palsy, spina bifida, down syndrome, post traumatic stress disorder (ptsd), traumatic brain injury (tbi) or autism.

Operating model

Revenue model
Earned-program. 80% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 86
  • Accountability: 88
  • Sustainability: 22
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.1%; rating input score 72
  • Program expense ratio: 56.8%; rating input score 57
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -785.4%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 2.23; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -26.6% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -27.6% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: -1.6% per year; rating input score 0; 32nd percentile among comparable filings

Details

  • Where the money goes: 72.1% of revenue deployed · 56.8% of spending went to programs
  • Governance: 10 of 10 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $113K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 7 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.