Civic Intelligence

Lake Champlain Community Sailing Center Inc.

990 • Fiscal year 2020 • EIN 03-0342594

Jan 01, 2020 to Dec 31, 2020 • Filed on Sep 20, 2021

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

61st percentile

0.28x

Higher debt load relative to assets than 61% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

84th percentile

1.25x

Higher debt load relative to revenue than 84% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

68th percentile

14%

Higher net margin than 68% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

36th percentile

$91,425

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

39th percentile

2.5%

Faster asset growth than 39% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

37th percentile

-3.6%

Faster revenue growth than 37% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Up

$5,467,368

Up $131,809 (+2.5%) from 2019

Net Assets

Up

$3,931,567

Up $165,900 (+4.4%) from 2019

Liabilities

Down

$1,535,801

Down $34,091 (-2.2%) from 2019

Revenue

Down

$1,226,204

Down $46,284 (-3.6%) from 2019

Expenses

Down

$1,060,304

Down $214,558 (-17%) from 2019

Net Income

Up

$165,900

Up $168,274 (+7088%) from 2019

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

2020

Assets$5,467,368
Liabilities$1,535,801
Net Assets$3,931,567

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

2020

Revenue$1,226,204
Expenses$1,060,304
Net Income$165,900
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Sep 20, 2021
Return Version
2020v4.0
Gross Receipts
$1,254,590
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$4,898,777$4,978,537▲ $79,760
Pledges and Grants Receivable$238,425$329,350▲ $90,925
Savings and Temporary Cash Investments$59,086$104,419▲ $45,333
Cash and Non-Interest-Bearing Accounts$103,585$34,429▼ $69,156
Prepaid Expenses and Deferred Charges$14,138$17,346▲ $3,208
Accounts Receivable$21,548$3,287▼ $18,261
Total Assets$5,335,559$5,467,368▲ $131,809
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,449,934$1,417,974▼ $31,960
Accounts Payable and Accrued Expenses$88,901$94,706▲ $5,805
Deferred Revenue$31,057$23,121▼ $7,936
Total Liabilities$1,569,892$1,535,801▼ $34,091
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,413,857$3,613,091▲ $199,234
Net Assets With Donor Restrictions$351,810$318,476▼ $33,334
Total Net Assets Fund Balance$3,765,667$3,931,567▲ $165,900
Total Liabilities and Net Assets / Fund Balance$5,335,559$5,467,368▲ $131,809

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,175,320$358,590$4,533,910
Equipment$803,217$925,847$1,729,064
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Owen MilneExecutive DiFT$82,958$8,467$91,425

Board Members and Trustees

NameTitle
Doug MerrillChair
Emily LeeDirector
Gary RussellDirector
Gillian NantonDirector
Jacqueline KahnDirector
Katie WightDirector
Scott WillardDirector
Viki ZulkowskiDirector
Tom PorterSecretary
Lou SlaninaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$990,244
Program Service Revenue
$226,055
Investment Income
$-3,307
Other Revenue
$13,212
All Other Contributions
$759,869
Change in Net Assets
$165,900
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$613,678
Salaries, Compensation, and Employee Benefits$427,761
Total Fundraising Expense$177,351
Grants and Similar Amounts Paid$18,865
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$235,095$15,138$29,932$280,165
Depreciation Depletion$165,504$41,552$46,802$253,858
Fees for Services Accounting-$94,851-$94,851
Current Officers, Directors, Trustees, and Key Employees$22,856$22,856$45,713$91,425
Occupancy$77,242$3,141$6,252$86,635
Interest-$43,422-$43,422
Insurance$30,016$9,100-$39,116
Payroll Taxes$23,856$3,389$6,746$33,991
Fees for Services Other$10,052$233$17,400$27,685
Grants to Domestic Individuals$18,865--$18,865
Other Employee Benefits$15,288$823$1,623$17,734
Conferences and Meetings$10,047$1,760-$11,807
Office Expenses$5,425-$3,904$9,329
Advertising$8,005--$8,005
Pension Plan Contributions$3,121$443$882$4,446
Other Expenses$3,683$10,198$15,930$3,683
Information Technology-$310$2,167$2,477
Fees for Services Legal-$719-$719
Travel$450--$450
All Other Expenses$2--$2
Total Functional Expenses$635,018$247,935$177,351$1,060,304
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$24,118
Fundraising Gross Income$21,450
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Other Events$21,450$21,450$3,490$17,960
Total Events$21,450$21,450$24,118$-2,668
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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

Management reviews the form 990 in detail before providing a copy to the executive director to review and sign. The board receives a copy before filing.

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
2021-09-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Owen Milne
Formed
1994
Legal Domicile
Vt
Voting Board Members
10
Independent Board Members
10
Employees
25
Volunteers
60

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 2

Lake champlain community sailing provided essential worker childcare services due to the global pandemic.

Form 990, Page 2, Part III, Line 3

Due to the pandemic some programs were put on hold. The center adapted to the challenges of the pandemic by offering childcare services for essential workers. All programs reopened in 2021.

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

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. 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. Lake access: the lake access program breaks down barriers to access to lake champlain, providing facility use, rentals and storage opportunities for the community. 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.

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.

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IRS990/Form990TFiledInd0true
IRS990/FormationYr01994
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IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
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IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0310
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IRS990/InsuranceGrp/ManagementAndGeneralAmt09100
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt04978537
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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/OtherExpensesGrp/TotalAmt33683
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03389
IRS990/PayrollTaxesGrp/ProgramServicesAmt023856
IRS990/PayrollTaxesGrp/TotalAmt033991
IRS990/PensionPlanContributionsGrp/FundraisingAmt0882
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IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0238425
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IRS990/PoliticalCampaignActyInd0false
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IRS990/PrincipalOfficerNm0OWEN MILNE
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/Desc0REGISTRATION
IRS990/ProgramServiceRevenueGrp/Desc1FACILITY USE
IRS990/ProgramServiceRevenueGrp/Desc2SIGNATURE PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc3BOAT AND STORAGE RENTAL
IRS990/ProgramServiceRevenueGrp/Desc4UVM PERSONAL PROPERTY
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt121629
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt212330
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt312216
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt47012
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt012216
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt17012
IRS990/ProgSrvcAccomActy2Grp/Desc0IN MARCH OF 2020, THE COMMUNITY SAILING CENTER WAS AWARE THAT SPRING PROGRAMS WOULD BE NEGATIVELY IMPACTED BY COVID-19. IN RESPONSE TO THE GROWING DEMAND FOR CHILDCARE AMONG ESSENTIAL PERSONNEL (HEALTHCARE, FINANCIAL, FOOD SERVICE, GOVERNMENT SECTOR STAFF), THE CSC CREATED A SPECIAL SAILING-CENTRIC CHILDCARE SERVICE OFFERING FOR FAMILIES. IN COLLABORATION WITH THE STATE OF VERMONT AND PRIVATE FOUNDATIONS, THE COMMUNITY SAILING CENTER WAS ABLE TO OBTAIN A PROVISIONAL CHILDCARE LICENSE AND OFFER PARTICIPATING FAMILIES A DISCOUNTED PRICE FOR SUPPORT. AS A RESULT, OVER 50 FAMILIES WERE ABLE TO ACCESS CHILDCARE DURING THE PANDEMIC.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0125749
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01715
IRS990/ProgSrvcAccomActy3Grp/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.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt070869
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt06645
IRS990/ProgSrvcAccomActyOtherGrp/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. 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. 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. LAKE ACCESS: THE LAKE ACCESS PROGRAM BREAKS DOWN BARRIERS TO ACCESS TO LAKE CHAMPLAIN, PROVIDING FACILITY USE, RENTALS AND STORAGE OPPORTUNITIES FOR THE COMMUNITY. 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.
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt01252782
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISC. REVENUE 24,430
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt017877
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt034874
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0460000

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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
2020Detailed filing. Detailed filing data is available for this year.$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
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