Civic Intelligence

Lake Champlain Community Sailing Center Inc.

990 • Fiscal year 2018 • EIN 03-0342594

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 29, 2019

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

63rd percentile

0.29x

Higher debt load relative to assets than 63% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

88th percentile

2.02x

Higher debt load relative to revenue than 88% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

5th percentile

-54%

Higher net margin than 5% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

32nd percentile

$83,963

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

9th percentile

-11%

Faster asset growth than 9% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

6th percentile

-42%

Faster revenue growth than 6% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Down

$5,341,199

Down $688,394 (-11%) from 2017

Net Assets

Down

$3,768,041

Down $388,919 (-9.4%) from 2017

Liabilities

Down

$1,573,158

Down $299,475 (-16%) from 2017

Revenue

Down

$780,498

Down $574,506 (-42%) from 2017

Expenses

Up

$1,202,484

Up $285,342 (+31%) from 2017

Net Income

Down

-$421,986

Down $859,848 (-196%) from 2017

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

2018

Assets$5,341,199
Liabilities$1,573,158
Net Assets$3,768,041

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

2018

Revenue$780,498
Expenses$1,202,484
Net Income-$421,986
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 29, 2019
Return Version
2018v3.1
Gross Receipts
$797,792
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.

Lake champlain community sailing center encourages and celebrates responsible use and long-term stewardship of lake champlain by fostering educational and recreational opportunities for all community members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,203,829$5,000,676▼ $203,153
Pledges and Grants Receivable$320,244$215,159▼ $105,085
Cash and Non-Interest-Bearing Accounts$475,526$74,293▼ $401,233
Savings and Temporary Cash Investments$3,930$22,318▲ $18,388
Accounts Receivable$7,483$20,130▲ $12,647
Prepaid Expenses and Deferred Charges$10,981$8,623▼ $2,358
Investments in Publicly Traded Securities$7,600--
Total Assets$6,029,593$5,341,199▼ $688,394
Liabilities
Mortgage Notes Payable Secured by Investment Property$125,000$1,307,029▲ $1,182,029
Accounts Payable and Accrued Expenses$1,741,145$244,682▼ $1,496,463
Deferred Revenue$6,488$21,447▲ $14,959
Total Liabilities$1,872,633$1,573,158▼ $299,475
Net Assets / Fund Balance
Unrestricted Net Assets$4,154,460$3,753,691▼ $400,769
Temporarily Rstr Net Assets$2,500$14,350▲ $11,850
Total Net Assets Fund Balance$4,156,960$3,768,041▼ $388,919
Total Liabilities and Net Assets / Fund Balance$6,029,593$5,341,199▼ $688,394

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,407,828$126,082$4,533,910
Equipment$592,848$712,976$1,305,824
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Owen MilneExecutive DiFT$78,000$5,963$83,963

Board Members and Trustees

NameTitle
Blain NewtonChair
Karen MarshallPast Chair
Dana BoltonVice Chair
Gabriella KaesDirector
Grant LiebersbergerDirector
Jeanne BlackmoreDirector
Jeremy KentDirector
Jessica BridgeDirector
Rachel CloutiersDirector
Tom PorterDirector
Will PattenDirector
Ted CastleGovernance C
Doug MerrillMember at La
Marc ShermanMember at La
Jill SpellSecretary
Lou SlaninaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$277,071
Program Service Revenue
$482,346
Investment Income
$0
Other Revenue
$21,081
All Other Contributions
$263,321
Change in Net Assets
$-421,986

Audited Revenue Reconciliation

Revenue per Audited Statements
$797,792
Revenue Not Reported on Financial Statements
$-17,294
Revenue Not Reported on Form 990
$-36,382
Other Revenue Adjustments
$-17,294
Total Revenue per Audited Statements
$761,410
Total Revenue per Form 990
$780,498
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$688,420
Salaries, Compensation, and Employee Benefits$467,566
Total Fundraising Expense$125,892
Grants and Similar Amounts Paid$46,498
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$280,145$10,997$25,236$316,378
Depreciation Depletion$171,312$23,449$36,726$231,487
Interest-$148,298-$148,298
Fees for Services Accounting-$91,032-$91,032
Current Officers, Directors, Trustees, and Key Employees$20,990$20,991$41,982$83,963
Occupancy$62,212$518$1,091$63,821
Grants to Domestic Individuals$46,498--$46,498
Payroll Taxes$33,844$3,445$7,256$44,545
Insurance$26,586$3,373-$29,959
Advertising$26,110--$26,110
Other Employee Benefits$20,272$724$1,684$22,680
Conferences and Meetings$12,414$1,430-$13,844
Office Expenses$6,516$2,030$5,117$13,663
Fees for Services Other-$4,231$6,800$11,031
Other Expenses$10,904$10,710-$10,904
Travel$2,984--$2,984
Fees for Services Legal-$2,600-$2,600
Information Technology-$916-$916
All Other Expenses-$270-$270
Total Functional Expenses$739,525$337,067$125,892$1,202,484

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,219,778
Total Expenses per Form 990$1,202,484
Total Expenses per Audited Statements$1,183,396
Expenses Not Reported on Financial Statements$-17,294
Other Expense Adjustments$-17,294
Expenses Not Reported on Form 990$-36,382
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$24,838
Fundraising Direct Expenses$17,294
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Rock the Dock$32,605$18,855$2,237$16,618
Other Events$5,983$5,983$235$5,748
Total Events$38,588$24,838$17,294$7,544
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
Audit committee
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 the 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
Title
Executive Director
Phone
8028642499
Signed
2019-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Owen Milne
Formed
1994
Legal Domicile
Vt
Voting Board Members
16
Independent Board Members
16
Employees
51
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

Signature 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. 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 1,668 participants in 2018.

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

Adult courses: 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. Performance 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 52 participants in 2018. 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 1,364 hours of boat rentals (paddling and sailing) were provided to other community members in 2018.

Form 990, Part XI, Line 9

Scholarships netted with rev. -46,498 special event expense 17,294 scholarships netted with rev. 46,498 special event expense -17,294

Financial Statement Notes

Schedule D, Page 3, Part X

Lake champlain community sailing center, inc. (csc) is a not-for-profit corporation as described in section 501(c)(3) of the internal revenue code. It is an organization exempt from federal income taxes on related income pursuant to section 501(a) of the code. However, income from certain activities not directly related to csc's tax exempt purpose, is subject to taxation as unrelated business income. The organization believes that it has appropriate support for any tax positions taken and, as such, does not have any uncertain tax positions that are material to the financial statements.

Schedule D, Page 4, Part XI, Line 2D

Scholarships netted with rev. -46,498

Schedule D, Page 4, Part XI, Line 4B

Special event expense -17,294

Schedule D, Page 4, Part XII, Line 2D

Scholarships netted with rev. -46,498

Schedule D, Page 4, Part XII, Line 4B

Special event expense -17,294

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IRS990/Form990PartVIISectionAGrp/PersonNm10WILL PATTEN
IRS990/Form990PartVIISectionAGrp/PersonNm11TOM PORTER
IRS990/Form990PartVIISectionAGrp/PersonNm12RACHEL CLOUTIERS
IRS990/Form990PartVIISectionAGrp/PersonNm13JESSICA BRIDGE
IRS990/Form990PartVIISectionAGrp/PersonNm14JEREMY KENT
IRS990/Form990PartVIISectionAGrp/PersonNm15JEANNE BLACKMORE
IRS990/Form990PartVIISectionAGrp/PersonNm16OWEN MILNE
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IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER AT LA
IRS990/Form990PartVIISectionAGrp/TitleTxt6GOVERNANCE C
IRS990/Form990PartVIISectionAGrp/TitleTxt7MEMBER AT LA
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16EXECUTIVE DI
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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.
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IRS990/OfficeExpensesGrp/FundraisingAmt05117
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IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt020272
IRS990/OtherEmployeeBenefitsGrp/TotalAmt022680
IRS990/OtherExpensesGrp/Desc0PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2BAD DEBT
IRS990/OtherExpensesGrp/Desc3PROGRAM PROVIDERS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt012053
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt110710
IRS990/OtherExpensesGrp/ProgramServicesAmt017424
IRS990/OtherExpensesGrp/ProgramServicesAmt1312
IRS990/OtherExpensesGrp/ProgramServicesAmt21002
IRS990/OtherExpensesGrp/ProgramServicesAmt310904
IRS990/OtherExpensesGrp/TotalAmt017424
IRS990/OtherExpensesGrp/TotalAmt112365
IRS990/OtherExpensesGrp/TotalAmt211712
IRS990/OtherExpensesGrp/TotalAmt310904
IRS990/OtherRevenueMiscGrp/BusinessCd0713990
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IRS990/OtherRevenueTotalAmt013537
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt025236
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt010997
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0280145
IRS990/OtherSalariesAndWagesGrp/TotalAmt0316378
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt07256
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03445
IRS990/PayrollTaxesGrp/ProgramServicesAmt033844
IRS990/PayrollTaxesGrp/TotalAmt044545
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0320244
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0215159
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010981
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08623
IRS990/PrincipalOfficerNm0OWEN MILNE
IRS990/PriorPeriodAdjustmentsAmt033067
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
IRS990/ProgramServiceRevenueGrp/BusinessCd2713990
IRS990/ProgramServiceRevenueGrp/BusinessCd3713990
IRS990/ProgramServiceRevenueGrp/BusinessCd4713990
IRS990/ProgramServiceRevenueGrp/Desc0REGISTRATION
IRS990/ProgramServiceRevenueGrp/Desc1SIGNATURE PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc2BOAT RENTALS AND STORAGE
IRS990/ProgramServiceRevenueGrp/Desc3FACILITY USE
IRS990/ProgramServiceRevenueGrp/Desc4BOAT AND STORAGE RENTAL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0282885
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt170374
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt252854
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt337866
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0282885
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt170374
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt252854
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt337866
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt432367
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt032367
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 427 YOUTH IN 2018.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0147376
IRS990/ProgSrvcAccomActy2Grp/GrantAmt09193
IRS990/ProgSrvcAccomActy3Grp/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.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0109029
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ADULT COURSES: 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. PERFORMANCE 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 52 PARTICIPANTS IN 2018. 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 1,364 HOURS OF BOAT RENTALS (PADDLING AND SAILING) WERE PROVIDED TO OTHER COMMUNITY MEMBERS IN 2018.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0299694
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IRS990/PYOtherExpensesAmt0398960
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0250000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt02603388
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt0721650
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt03960038
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISC. REVENUE 13,537
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0897610
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0767241
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt02207117
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01680277
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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt04339
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0443979

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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
2018Detailed filing. Detailed filing data is available for this year.$5.34$1.57$3.77$0.78$1.20$0.42
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$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