Long Beach Rowing Association FY2023 filing

Tax-deductible

Long Beach, CA501(c)(3)Since 1960Recreation & SportsEIN 95-2658518Revenue $231K in FY2023

On file with the IRS5750 Boathouse Ln, 90803-6829 · Long Beach, CATax-exempt since Apr 2011Publicly supported — 509(a)(2)

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To use every reasonable endeavor for the advancement of rowing in the best traditions of sportsmanship

501(c)(3) charity; gifts are tax-deductible.
59¢ of each $1 spent went to programs.
$18K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $11K a year · 4% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
59%
of spending
Worth a look: 59% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$18K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
11 mo
of spending, in cash
Looks good: 11.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 8 voting members
Concern: none of 8 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$231K
+9% vs prior year
Spent
$221K
To programs
59%
Net assets
$311K
By yearFY2020–FY2025
Revenue
$231K
FY2023▲ +9%
Tap a bar for its year
Revenue by fiscal year
FY2020$222K
FY2021$153K
FY2022$212K
FY2023$231K
FY2024$227K
FY2025$306K
Expenses
$221K
FY2023▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2020$157K
FY2021Not on file
FY2022$202K
FY2023$221K
FY2024$251K
FY2025$314K
Net assets
$311K
FY2023▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2020$305K
FY2021$292K
FY2022$302K
FY2023$311K
FY2024$287K
FY2025$279K

From the FY2023 Form 990 (year ending September 2023) · see the original

990 PDF Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2011.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

59 cents of each dollar spent went to programs.

Program services 59% · $130K Management & general 41% · $92K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $18K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Boat Captain
$14,400Pt VII · Sec A
$4,000Pt VII · Sec A
Member at La
$0Pt VII · Sec A
Member at La
$0Pt VII · Sec A
Member at La
$0Pt VII · Sec A
Member at La
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A

Andrea Arriola’s $3K as Treasurer is at the 8th percentile of top reported officer pay among 1017 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Camilo H Ramirez—$22,811————
Ac Dupont—$14,609————
Ac Du Pont——$14,400$14,400$9,600$14,400
Andrea Arriola$3,000$4,410$4,000———
Elna Anderson———$3,200——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Teaches, coaches, and trains people of all ages in rowing.

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Provided by the organization

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1 program · $130K · in their own filed words · FY2022
01

To encourage the sport of rowing in southern california through the participation, development and competition of its members with events and programs that promote health, active lifestyles & sense of community. Develop and prepare athletes for national & international competition at the UNDER-23, paralympic and senior levels.

$130Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$5

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$231K
Ln 12
Fees for servicesLn 2g$167K
Investment incomeLn 3$53K
Gifts and grantsLn 1h$9K
Money outPt IX
$221K
Ln 25
Programscol B$130K
Managementcol C$92K
Owns and owesPt X
$311K
net assets · Ln 32
Cash and savingsLn 1–2$207K
Total assetsLn 16$311K
LiabilitiesLn 26$0
PeoplePt VI, VII
9
listed · VII A
PaidVII A2
Voting boardVI 1a8
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$9K
Government grantsLn 1e$9K
Fees for servicesLn 2g$167K
Investment incomeLn 3$53K
Other incomeLn 4–11$2K
Gains on assetsLn 7$3K
Total revenueLn 12$231K
Assets in detailPt X, end of year
CashLn 1$207K
Cash and savings togetherLn 1–2$207K
Land, buildings, equipmentLn 10c$104K
Total assetsLn 16$311K
LiabilitiesLn 26$0
Net assetsLn 32$311K
OperationsPt I, VI
EmployeesI 51
VolunteersI 6200
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$221K$207K
Land, buildings, equipmentLn 10c$72K$104K
Total assetsLn 16$303K$311K
LiabilitiesLn 26$1K$0
Net assetsLn 32$302K$311K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$1K$1K
Pay of current officers, directors and key staffLn 5$18K$14K$4K
Other salaries and wagesLn 7$22K$22K
Payroll taxesLn 10$3K$3K
Legal feesLn 11b$100$100
Accounting feesLn 11c$2K$2K
Office expensesLn 13$589$589
OccupancyLn 16$47K$35K$12K
Depreciation, depletion and amortizationLn 22$33K$33K
InsuranceLn 23$17K$16K$1K
Other expenses (24a–d)Ln 24$52K$49K$4K
All other expensesLn 24e$23K$15K$9K
Total functional expensesLn 25$221K$130K$92K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $306K$314K−$8K$279K 990 PDF
FY2024 $227K$251K−$24K$287K 990 PDF
FY2023 Viewing $231K$221K$10K$311K 990 PDF
FY2022 $212K$202K$10K$302K 990 PDF
FY2021 $153K$292K 990 PDF
FY2020 $222K$157K$65K$305K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $231,108 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $19,087$9,318
I-9 Program service revenuePrior year $147,753$167,329
I-10 Investment incomePrior year $39,127$52,758
I-11 Other revenuePrior year $5,672$1,703
I-12 Total revenuePrior year $211,639$231,108
I-13 Grants and similar amounts paid$1,050
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $41,763$44,179
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $159,935$176,216
I-18 Total expensesPrior year $201,698$221,445
I-19 Revenue less expensesPrior year $9,941$9,663
Part VI · Governance 0 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $231,108 across 6 lines filed
Lines not itemized here account for $2,858 of total revenue; see the IRS return.
VIII-1e Government grants$9,318
VIII-1h Total contributions, gifts and grants$9,318
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $166,174$166,174
VIII-3 Investment incomeRelated to mission $49,910$49,910
VIII-7 Net gain or loss on sales of assetsRelated to mission $2,848$2,848
VIII-12 Total revenueRelated to mission $221,790$231,108
Part IX · Statement of functional expenses $221,445 across 12 lines filed
IX-2 Grants to domestic individualsPrograms $1,050$1,050
IX-5 Pay of current officers, directors and key staffPrograms $14,400 · Management $4,000$18,400
IX-7 Other salaries and wagesManagement $22,350$22,350
IX-10 Payroll taxesManagement $3,429$3,429
IX-11b Legal feesManagement $100$100
IX-11c Accounting feesManagement $2,364$2,364
IX-13 Office expensesManagement $589$589
IX-16 OccupancyPrograms $34,931 · Management $12,318$47,249
IX-22 Depreciation, depletion and amortizationManagement $32,775$32,775
IX-23 InsurancePrograms $16,147 · Management $1,183$17,330
IX-24 Other expenses (24a–d)Programs $48,758 · Management $3,650$52,408
IX-24e All other expensesPrograms $14,537 · Management $8,864$23,401
IX-25 Total functional expensesPrograms $129,823 · Management $91,622 · Fundraising $0$221,445
Part X · Balance sheet $311,229 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $221,050$207,476
X-10c Land, buildings and equipment, netStart of year $71,690$103,753
X-16 Total assetsStart of year $302,740$311,229
X-26 Total liabilitiesStart of year $1,174$0
X-27 Net assets without donor restrictionsStart of year $301,566$311,229
X-32 Total net assets or fund balancesStart of year $301,566$311,229
X-33 Total liabilities and net assetsStart of year $302,740$311,229
Part XI · Reconciliation of net assets $311,229 net assets at year end
XI-1 Total revenue$231,108
XI-2 Total expenses$221,445
XI-3 Revenue less expenses$9,663
XI-4 Net assets at start of year$301,566
XI-10 Net assets at end of year$311,229

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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