Civic Intelligence

Lake Champlain Community Sailing Center Inc.

990 • Fiscal year 2017 • EIN 03-0342594

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

PO Box 64818Burlington, VT 05406

(802) 864-2499

Siviq Scores

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

Liabilities / Assets

64th percentile

0.31x

Higher debt load relative to assets than 64% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

85th percentile

1.38x

Higher debt load relative to revenue than 85% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

85th percentile

32%

Higher net margin than 85% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

23rd percentile

$44,020

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

94th percentile

60%

Faster asset growth than 94% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

62nd percentile

9.6%

Faster revenue growth than 62% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$6,029,593

Up $2,257,097 (+60%) from 2016

Net Assets

Up

$4,156,960

Up $437,862 (+12%) from 2016

Liabilities

Up

$1,872,633

Up $1,819,235 (+3407%) from 2016

Revenue

Up

$1,355,004

Up $119,248 (+9.6%) from 2016

Expenses

Down

$917,142

Down $1,634 (-0.2%) from 2016

Net Income

Up

$437,862

Up $120,882 (+38%) from 2016

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $716,944Liabilities 2011: $175,173Net Assets 2011: $541,7712011Assets 2012: $725,190Liabilities 2012: $179,681Net Assets 2012: $545,5092012Assets 2013: $604,178Liabilities 2013: $150,047Net Assets 2013: $454,1312013Assets 2014: $1,740,237Liabilities 2014: $107,347Net Assets 2014: $1,632,8902014Assets 2015: $3,456,272Liabilities 2015: $57,354Net Assets 2015: $3,398,9182015Assets 2016: $3,772,496Liabilities 2016: $53,398Net Assets 2016: $3,719,0982016Assets 2017: $6,029,593Liabilities 2017: $1,872,633Net Assets 2017: $4,156,9602017Assets 2018: $5,341,199Liabilities 2018: $1,573,158Net Assets 2018: $3,768,0412018Assets 2019: $5,335,559Liabilities 2019: $1,569,892Net Assets 2019: $3,765,6672019Assets 2020: $5,467,368Liabilities 2020: $1,535,801Net Assets 2020: $3,931,5672020Assets 2021: $5,759,898Liabilities 2021: $1,164,629Net Assets 2021: $4,595,2692021Assets 2022: $6,111,979Liabilities 2022: $413,423Net Assets 2022: $5,698,5562022Assets 2023: $7,671,942Liabilities 2023: $796,536Net Assets 2023: $6,875,4062023Assets 2024: $8,286,556Liabilities 2024: $638,988Net Assets 2024: $7,647,5682024

Highlighted filing

2017

Assets$6,029,593
Liabilities$1,872,633
Net Assets$4,156,960

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $527,0272011Expenses 2012: $573,5452012Revenue 2013: $571,557Expenses 2013: $662,935Net Income 2013: -$91,3782013Revenue 2014: $2,099,712Expenses 2014: $929,953Net Income 2014: $1,169,7592014Revenue 2015: $2,636,264Expenses 2015: $870,236Net Income 2015: $1,766,0282015Revenue 2016: $1,235,756Expenses 2016: $918,776Net Income 2016: $316,9802016Revenue 2017: $1,355,004Expenses 2017: $917,142Net Income 2017: $437,8622017Revenue 2018: $780,498Expenses 2018: $1,202,484Net Income 2018: -$421,9862018Revenue 2019: $1,272,488Expenses 2019: $1,274,862Net Income 2019: -$2,3742019Revenue 2020: $1,226,204Expenses 2020: $1,060,304Net Income 2020: $165,9002020Revenue 2021: $1,872,181Expenses 2021: $1,208,479Net Income 2021: $663,7022021Revenue 2022: $2,441,435Expenses 2022: $1,338,148Net Income 2022: $1,103,2872022Revenue 2023: $2,713,230Expenses 2023: $1,536,380Net Income 2023: $1,176,8502023Revenue 2024: $2,478,270Expenses 2024: $1,706,108Net Income 2024: $772,1622024

Highlighted filing

2017

Revenue$1,355,004
Expenses$917,142
Net Income$437,862
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.3
Gross Receipts
$1,373,074
Mission and Program Overview

Mission

The lake champlain community sailing center (csc) encourages and celebrates the responsible use and long-term stewardship of lake champlain by fostering educational and recreational opportunities for all members of our community. The csc is committed to eliminating barriers that prevent access to lake champlain, offers experiential education for which courage and leadership skills can be developed and provides an inclusive environment for all people to learn sailing and paddling.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,838,702$5,203,829▲ $3,365,127
Cash and Non-Interest-Bearing Accounts$147,147$475,526▲ $328,379
Pledges and Grants Receivable$508,160$320,244▼ $187,916
Prepaid Expenses and Deferred Charges$8,112$10,981▲ $2,869
Investments in Publicly Traded Securities$11,041$7,600▼ $3,441
Accounts Receivable$13,950$7,483▼ $6,467
Savings and Temporary Cash Investments$1,245,384$3,930▼ $1,241,454
Total Assets$3,772,496$6,029,593▲ $2,257,097
Liabilities
Accounts Payable and Accrued Expenses$33,196$1,741,145▲ $1,707,949
Mortgage Notes Payable Secured by Investment Property$10,657$125,000▲ $114,343
Deferred Revenue$9,545$6,488▼ $3,057
Total Liabilities$53,398$1,872,633▲ $1,819,235
Net Assets / Fund Balance
Unrestricted Net Assets$2,491,394$4,154,460▲ $1,663,066
Temporarily Rstr Net Assets$1,227,704$2,500▼ $1,225,204
Total Net Assets Fund Balance$3,719,098$4,156,960▲ $437,862
Total Liabilities and Net Assets / Fund Balance$3,772,496$6,029,593▲ $2,257,097

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,626,551-$4,626,551
Equipment$577,278$603,757$1,181,035
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Owen Milne Starting 6517Executive DiFT$41,295$2,725$44,020
Mark Naud Until 6217Executive DiFT$41,538-$41,538

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Ln ConsultingConsulting68 UNION STREET, Winooski, VT 05404$123,000
Revenue and Support

Revenue Composition

Contributions and Grants
$897,610
Program Service Revenue
$439,371
Investment Income
$-206
Other Revenue
$18,229
All Other Contributions
$884,110
Change in Net Assets
$437,862

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$17,959
Boats and Planes1$10,500
Total Noncash Contributions2$28,459
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$465,172
Other Expenses$398,960
Total Fundraising Expense$95,085
Grants and Similar Amounts Paid$53,010
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$254,822$42,935$19,578$317,335
Depreciation Depletion$41,895$59,338$19,031$120,264
Current Officers, Directors, Trustees, and Key Employees$21,390$21,389$42,779$85,558
Fees for Services Accounting-$54,132-$54,132
Grants to Domestic Individuals$53,010--$53,010
Payroll Taxes$29,757$6,873$6,587$43,217
Occupancy$33,168--$33,168
Interest-$31,758-$31,758
Insurance$19,261$7,732-$26,993
Advertising$23,873--$23,873
Other Employee Benefits$14,321$2,783$1,958$19,062
Conferences and Meetings$14,696$2,240-$16,936
Office Expenses$7,259$1,392$5,152$13,803
Other Expenses$10,461$-20-$10,441
Fees for Services Other-$9,600-$9,600
Fees for Services Legal-$5,313-$5,313
Travel$966--$966
Information Technology-$673-$673
Total Functional Expenses$550,919$271,138$95,085$917,142
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$25,285
Fundraising Direct Expenses$16,645
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Rock the Dock$33,270$19,770$1,484$18,286
Other Events$5,515$5,515$40$5,475
Total Events$38,785$25,285$16,645$8,640
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The finance committee reviews the form 990 in detail before providing a copy to the executive director to review and sign.

Form 990, Page 6, Part VI, Line 12C

All board members are requested to submit a list of any conflicts of interest in writing on an annual basis. The lists are kept on file and reviewed prior to each annual meeting.

Form 990, Page 6, Part VI, Line 15A

Executive committee reviews performance and recommends any compensation changes to finance committee for budget approval and full board approval.

Form 990, Page 6, Part VI, Line 19

The governing documents are made available upon request and in public 990.

Filing and Contact Details

Filer

Filer Name
Lake Champlain Community Sailing
EIN
03-0342594
Phone
8028642499
Address
PO BOX 64818, BURLINGTON, VT 05406

Signing Officer

Name
Owen Milne Starting 6517
Title
Executive Director
Phone
8028642499
Signed
2018-11-14

Organization Details

Principal Officer
Owen Milne Starting 6517
Formed
1994
Legal Domicile
Vt
Voting Board Members
13
Independent Board Members
13
Employees
43
Volunteers
70

Preparer

Firm
Jmm & Associates Pc
Address
336 WATER TOWER CIR STE 801, COLCHESTER, VT 05446
Preparer
Randall L Sargent CPA
Phone
8026555665
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The lake champlain community sailing center (csc) encourages and celebrates the responsible use and long-term stewardship of lake champlain by fostering educational and recreational opportunities for all members of our community. The csc is committed to eliminating barriers that prevent access to lake champlain, offers experiential education for which courage and leadership skills can be developed and provides an inclusive environment for all people to learn sailing and paddling.

Form 990, Page 2, Part III, Line 4A

The way to address the unique challenges faced by vermont girls, and is designed to help participants feel supported and encouraged to develop new skills. In each session, girls embark on a voyage with adventures and discoveries along with way. It's an experience with lasting impact that includes personal challenges, time for reflection, and team-building activities, providing each student with an opportunity for success. Awp: the adaptive watersport program's mission is to provide on the water opportunities for everyone, regardless of disability, age, and ability to pay and at all levels from supervised recreational sailing to independent racing competition. This program enables people with disabilities to realize their recreational goals using adapted teaching methods and a full array of adaptive equipment. It provides an invaluable point of access to lake champlain and facilitates positive change in participants' self- confidence, leadership, and teamwork. Floating classroom: this program uses a science curriculum to engage students in inquiry-based, on-shore lessons, sailing, and team-building activities. We provide hands-on experiences that focus on immediate learning and application. Floating classrooms bring vermont youth to the waterfront to participate in science first-hand, using a place-based pedagogy to build on students' foundation of classroom learning through scientific sampling and experimentation. The sailing center's "signature programs" had a combined 3,572 participants in 2017.

Form 990, Page 2, Part III, Line 4D

Custom programs: custom programs service community partners seeking unique boating experiences on lake champlain. Custom programs are divided into three categories: recreation, corporate, or college. Recreation programs feature hands-on sailing instruction in a fun, on-water atmosphere. Corporate programs engage local businesses and employees in team-building facilitation and on-water recreation. College programs deliver for-credit sailing courses within a college's course catalog. Lake access: the lake access program breaks down barriers to access to lake champlain, providing facility use, rentals and storage opportunities for the community. Over 1,224 hours of boat rentals (paddling and sailing) were provided to other community members in 2017. Adult programs: adult instructional sailing programs provide adults with opportunities to get out on the water and operate a sailboat with confidence. Adult programs offer a variety of boats, instruction levels, and class times to fit a variety of preferences and schedules.

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IRS990/Desc0SIGNATURE PROGRAMS: LEADERSHIP: THIS PROGRAM SEEKS TO FACILITATE SYSTEMATIC CHANGE THROUGH INDIVIDUAL GROWTH BY NURTURING AT-RISK YOUTHS' LEADERSHIP POTENTIAL, BUILDING NEW SKILLS, AND MAKING POSITIVE COMMUNITY CONNECTIONS THROUGH THE SPORT OF SAILING. THERE ARE MANY CHILDREN WHO LIVE LESS THAN A MILE AWAY FROM LAKE CHAMPLAIN WHO HAVE NEVER HAD THE OPPORTUNITY TO ACCESS LAKE-BASED ACTIVITIES. IN THIS PROGRAM, YOUTH FROM ALL CONCEIVABLE BACKGROUNDS LEARN TO PUT DIFFERENCES ASIDE AND WORK TOGETHER TO REALIZE THEIR DREAMS - BIG AND SMALL. - PROGRAM DESCRIPTIONS CONTINUED ON SCHEDULE O. WOMEN IN WIND: THE CSC'S WOMEN IN WIND PROGRAM USES SCIENCE AND SAILING AS THE WAY TO ADDRESS THE UNIQUE CHALLENGES FACED BY VERMONT GIRLS, AND IS DESIGNED TO HELP PARTICIPANTS FEEL SUPPORTED AND ENCOURAGED TO DEVELOP NEW SKILLS. IN EACH SESSION, GIRLS EMBARK ON A VOYAGE WITH ADVENTURES AND DISCOVERIES ALONG WITH WAY. IT'S AN EXPERIENCE WITH LASTING IMPACT THAT INCLUDES PERSONAL CHALLENGES, TIME FOR REFLECTION, AND TEAM-BUILDING ACTIVITIES, PROVIDING EACH STUDENT WITH AN OPPORTUNITY FOR SUCCESS. AWP: THE ADAPTIVE WATERSPORT PROGRAM'S MISSION IS TO PROVIDE ON THE WATER OPPORTUNITIES FOR EVERYONE, REGARDLESS OF DISABILITY, AGE, AND ABILITY TO PAY AND AT ALL LEVELS FROM SUPERVISED RECREATIONAL SAILING TO INDEPENDENT RACING COMPETITION. THIS PROGRAM ENABLES PEOPLE WITH DISABILITIES TO REALIZE THEIR RECREATIONAL GOALS USING ADAPTED TEACHING METHODS AND A FULL ARRAY OF ADAPTIVE EQUIPMENT. IT PROVIDES AN INVALUABLE POINT OF ACCESS TO LAKE CHAMPLAIN AND FACILITATES POSITIVE CHANGE IN PARTICIPANTS' SELF- CONFIDENCE, LEADERSHIP, AND TEAMWORK. FLOATING CLASSROOM: THIS PROGRAM USES A SCIENCE CURRICULUM TO ENGAGE STUDENTS IN INQUIRY-BASED, ON-SHORE LESSONS, SAILING, AND TEAM-BUILDING ACTIVITIES. WE PROVIDE HANDS-ON EXPERIENCES THAT FOCUS ON IMMEDIATE LEARNING AND APPLICATION. FLOATING CLASSROOMS BRING VERMONT YOUTH TO THE WATERFRONT TO PARTICIPATE IN SCIENCE FIRST-HAND, USING A PLACE-BASED PEDAGOGY TO BUILD ON STUDENTS' FOUNDATION OF CLASSROOM LEARNING THROUGH SCIENTIFIC SAMPLING AND EXPERIMENTATION. THE SAILING CENTER'S "SIGNATURE PROGRAMS" HAD A COMBINED 3,572 PARTICIPANTS IN 2017.
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IRS990/Form990PartVIISectionAGrp/PersonNm3SANDY JACOBS
IRS990/Form990PartVIISectionAGrp/PersonNm4JILL SPELL
IRS990/Form990PartVIISectionAGrp/PersonNm5JEANNE BLACKMORE
IRS990/Form990PartVIISectionAGrp/PersonNm6JESSICA BRIDGE
IRS990/Form990PartVIISectionAGrp/PersonNm7TED CASTLE
IRS990/Form990PartVIISectionAGrp/PersonNm8JEREMY KENT
IRS990/Form990PartVIISectionAGrp/PersonNm9WILL PATTEN
IRS990/Form990PartVIISectionAGrp/PersonNm10TOM PORTER
IRS990/Form990PartVIISectionAGrp/PersonNm11MARC SHERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm12SCOTT WILLARD
IRS990/Form990PartVIISectionAGrp/PersonNm13LYNDSAY DESLAURIERS TERM ENDED
IRS990/Form990PartVIISectionAGrp/PersonNm14PAT BURNS TERM ENDED
IRS990/Form990PartVIISectionAGrp/PersonNm15MARK NAUD UNTIL 6217
IRS990/Form990PartVIISectionAGrp/PersonNm16OWEN MILNE STARTING 6517
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1541538
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1641295
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt16EXECUTIVE DI
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01994
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt013500
IRS990/FundraisingDirectExpensesAmt016645
IRS990/FundraisingGrossIncomeAmt025285
IRS990/GainOrLossGrp/OtherAmt0-1125
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt013
IRS990/GrantAmt044825
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt053010
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt053010
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0300
IRS990/GrossReceiptsAmt01373074
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt013
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0673
IRS990/InformationTechnologyGrp/TotalAmt0673
IRS990/InsuranceGrp/ManagementAndGeneralAmt07732
IRS990/InsuranceGrp/ProgramServicesAmt019261
IRS990/InsuranceGrp/TotalAmt026993
IRS990/InterestGrp/ManagementAndGeneralAmt031758
IRS990/InterestGrp/TotalAmt031758
IRS990/InvestmentIncomeGrp/ExclusionAmt0919
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0919
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt011041
IRS990/InvestmentsPubTradedSecGrp/EOYAmt07600
IRS990/IRPDocumentCnt047
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0603757
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01838702
IRS990/LandBldgEquipBasisNetGrp/EOYAmt05203829
IRS990/LandBldgEquipCostOrOtherBssAmt05807586
IRS990/LegalDomicileStateCd0VT
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt01425
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE LAKE CHAMPLAIN COMMUNITY SAILING CENTER (CSC) ENCOURAGES AND CELEBRATES THE RESPONSIBLE USE AND LONG-TERM STEWARDSHIP OF LAKE CHAMPLAIN BY FOSTERING EDUCATIONAL AND RECREATIONAL OPPORTUNITIES FOR ALL MEMBERS OF OUR COMMUNITY. THE CSC IS COMMITTED TO ELIMINATING BARRIERS THAT PREVENT ACCESS TO LAKE CHAMPLAIN, OFFERS EXPERIENTIAL EDUCATION FOR WHICH COURAGE AND LEADERSHIP SKILLS CAN BE DEVELOPED AND PROVIDES AN INCLUSIVE ENVIRONMENT FOR ALL PEOPLE TO LEARN SAILING AND PADDLING.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt010657
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0125000
IRS990/NetAssetsOrFundBalancesBOYAmt03719098
IRS990/NetAssetsOrFundBalancesEOYAmt04156960
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-1125
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-1125
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt08640
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt08640
IRS990/NoncashContributionsAmt028459
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt033168
IRS990/OccupancyGrp/TotalAmt033168
IRS990/OfficeExpensesGrp/FundraisingAmt05152
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01392
IRS990/OfficeExpensesGrp/ProgramServicesAmt07259
IRS990/OfficeExpensesGrp/TotalAmt013803
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01958
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02783
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt014321
IRS990/OtherEmployeeBenefitsGrp/TotalAmt019062
IRS990/OtherExpensesGrp/Desc0BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/Desc1PROGRAM PROVIDERS
IRS990/OtherExpensesGrp/Desc2PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt025000
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1-20
IRS990/OtherExpensesGrp/ProgramServicesAmt015551
IRS990/OtherExpensesGrp/ProgramServicesAmt110489
IRS990/OtherExpensesGrp/ProgramServicesAmt210461
IRS990/OtherExpensesGrp/TotalAmt025000
IRS990/OtherExpensesGrp/TotalAmt115551
IRS990/OtherExpensesGrp/TotalAmt210489
IRS990/OtherExpensesGrp/TotalAmt310441
IRS990/OtherRevenueMiscGrp/BusinessCd0713990
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt09589
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt09589
IRS990/OtherRevenueTotalAmt09589
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt019578
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt042935
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0254822
IRS990/OtherSalariesAndWagesGrp/TotalAmt0317335
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt06587
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06873
IRS990/PayrollTaxesGrp/ProgramServicesAmt029757
IRS990/PayrollTaxesGrp/TotalAmt043217
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0508160
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0320244
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08112
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010981
IRS990/PrincipalOfficerNm0OWEN MILNE STARTING 6517
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
IRS990/ProgramServiceRevenueGrp/BusinessCd2713990
IRS990/ProgramServiceRevenueGrp/BusinessCd3713990
IRS990/ProgramServiceRevenueGrp/Desc0REGISTRATION
IRS990/ProgramServiceRevenueGrp/Desc1BOAT RENTALS AND STORAGE
IRS990/ProgramServiceRevenueGrp/Desc2SIGNATURE PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc3FACILITY USE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0264586
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt184262
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt280230
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt310293
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0264586
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt184262
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt280230
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt310293
IRS990/ProgSrvcAccomActy2Grp/Desc0YOUTH CAMPS - CSC PROVIDES DIVERSE SUMMER CAMP OPPORTUNITIES FOR YOUTH AGES 6-17. THE CAMPS PROVIDE RECREATIONAL OPPORTUNITIES FOR YOUTH WITHOUT REGARD TO FINANCIAL OR PHYSICAL ABILITIES WITH SIGNIFICANT SCHOLARSHIP SUPPORT. THE CAMP CURRICULUM INCLUDES SAILING SKILLS, TEAM BUILDING, BOATING SAFETY, AND LAKE STEWARDSHIP. THE SUMMER CAMP PROGRAM SERVED 475 YOUTH IN 2017.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0107717
IRS990/ProgSrvcAccomActy2Grp/GrantAmt08185
IRS990/ProgSrvcAccomActy3Grp/Desc0PERFORMANCE SAILING - THE CSC PERFORMANCE SAILING PROGRAM IS COMPRISED OF THE NORTHERN VERMONT HIGH SCHOOL SAILING TEAM AND SUMMER RACE TEAM. THESE YOUNG SAILORS ARE TRAINED TO ACHIEVE INDEPENDENT LEADERSHIP SKILLS, PERSONAL RESPONSIBILITY AND TEAM WORK. AS A COMMUNITY-BASED TEAM COMPRISED OF OVER 49 TEENAGE YOUTH REPRESENTING 9 DIVERSE SCHOOLS FROM THE REGION, THE PROGRAM DEVELOPS A STRONG SENSE OF PLACE AND COMMUNITY. ADULT MENTORS AND PEERS FROM THE VARIOUS SAILING VENUES FACILITATE STRONG RELATIONSHIP SKILL DEVELOPMENT. THE PERFORMANCE SAILING PROGRAM HAD 46 PARTICIPANTS IN 2017.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt072723
IRS990/ProgSrvcAccomActyOtherGrp/Desc0CUSTOM PROGRAMS: CUSTOM PROGRAMS SERVICE COMMUNITY PARTNERS SEEKING UNIQUE BOATING EXPERIENCES ON LAKE CHAMPLAIN. CUSTOM PROGRAMS ARE DIVIDED INTO THREE CATEGORIES: RECREATION, CORPORATE, OR COLLEGE. RECREATION PROGRAMS FEATURE HANDS-ON SAILING INSTRUCTION IN A FUN, ON-WATER ATMOSPHERE. CORPORATE PROGRAMS ENGAGE LOCAL BUSINESSES AND EMPLOYEES IN TEAM-BUILDING FACILITATION AND ON-WATER RECREATION. COLLEGE PROGRAMS DELIVER FOR-CREDIT SAILING COURSES WITHIN A COLLEGE'S COURSE CATALOG. LAKE ACCESS: THE LAKE ACCESS PROGRAM BREAKS DOWN BARRIERS TO ACCESS TO LAKE CHAMPLAIN, PROVIDING FACILITY USE, RENTALS AND STORAGE OPPORTUNITIES FOR THE COMMUNITY. OVER 1,224 HOURS OF BOAT RENTALS (PADDLING AND SAILING) WERE PROVIDED TO OTHER COMMUNITY MEMBERS IN 2017. ADULT PROGRAMS: ADULT INSTRUCTIONAL SAILING PROGRAMS PROVIDE ADULTS WITH OPPORTUNITIES TO GET OUT ON THE WATER AND OPERATE A SAILBOAT WITH CONFIDENCE. ADULT PROGRAMS OFFER A VARIETY OF BOATS, INSTRUCTION LEVELS, AND CLASS TIMES TO FIT A VARIETY OF PREFERENCES AND SCHEDULES.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0191221
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0767241
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt048856
IRS990/PYInvestmentIncomeAmt02425
IRS990/PYOtherExpensesAmt0449820
IRS990/PYOtherRevenueAmt016031
IRS990/PYProgramServiceRevenueAmt0450059
IRS990/PYRevenuesLessExpensesAmt0316980
IRS990/PYSalariesCompEmpBnftPaidAmt0420100
IRS990/PYTotalExpensesAmt0918776
IRS990/PYTotalRevenueAmt01235756
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0437862
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01245384
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03930
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt0310000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt0250000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt02603388
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt0721650
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt015000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt03900038
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISC. REVENUE 224
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0897610
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0767241
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt02207117
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01680277
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0177139
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt05729384
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0919
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt02425
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0867
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0128
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt04339

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.29$0.64$7.65$2.48$1.71$0.77
2023Detailed filing. Detailed filing data is available for this year.$7.67$0.80$6.88$2.71$1.54$1.18
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.11$0.41$5.70$2.44$1.34$1.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.76$1.16$4.60$1.87$1.21$0.66
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.47$1.54$3.93$1.23$1.06$0.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.34$1.57$3.77$1.27$1.27$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.34$1.57$3.77$0.78$1.20$0.42
2017Detailed filing. Detailed filing data is available for this year.$6.03$1.87$4.16$1.36$0.92$0.44
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.77$0.05$3.72$1.24$0.92$0.32
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.46$0.06$3.40$2.64$0.87$1.77
2014Detailed filing. Detailed filing data is available for this year.$1.74$0.11$1.63$2.10$0.93$1.17
2013Detailed filing. Detailed filing data is available for this year.$0.60$0.15$0.45$0.57$0.66$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.18$0.55$0.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.18$0.54$0.53