Liabilities / Assets
52nd percentile
Higher debt load relative to assets than 52% of similar nonprofits.
990 • Fiscal year 2013 • EIN 04-2084042
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
52nd percentile
Higher debt load relative to assets than 52% of similar nonprofits.
Liabilities / Revenue
59th percentile
Higher debt load relative to revenue than 59% of similar nonprofits.
Net Margin
49th percentile
Higher net margin than 49% of similar nonprofits.
Top Officer Pay
70th percentile
Higher top officer pay than 70% of similar nonprofits.
Top officer pay equals 7.2% of source-year revenue.
Asset Growth
68th percentile
Faster asset growth than 68% of similar nonprofits.
Revenue Growth
31st percentile
Faster revenue growth than 31% of similar nonprofits.
Assets
Up$1,679,929
Up $134,228 (+8.7%) from 2012
Net Assets
Up$1,454,848
Up $194,037 (+15%) from 2012
Liabilities
Down$225,081
Down $59,809 (-21%) from 2012
Revenue
Down$1,276,647
Down $46,504 (-3.5%) from 2012
Expenses
Up$1,248,263
Up $3,679 (+0.3%) from 2012
Net Income
Down$28,384
Down $50,183 (-64%) from 2012
The mission of CBI Inc.,is to enable sailing for all. We offer sailing and other water sports to people of all ages, abilities, and means in the greater Boston are. We promote an accessible and welcoming environment that encourages learning, volunteerism, and community spirit.
CBI was organized to provide the opportunity to sail / learn to sail to the public.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | $1,005,381 | $1,173,052 | ▲ $167,671 |
| Cash and Non-Interest-Bearing Accounts | $294,609 | $285,314 | ▼ $9,295 |
| Land, Buildings, and Equipment, Net | $217,419 | $195,499 | ▼ $21,920 |
| Prepaid Expenses and Deferred Charges | $15,195 | $25,589 | ▲ $10,394 |
| Inventories for Sale or Use | $7,242 | - | - |
| Accounts Receivable | $5,855 | $475 | ▼ $5,380 |
| Total Assets | $1,545,701 | $1,679,929 | ▲ $134,228 |
| Liabilities | |||
| Deferred Revenue | $232,000 | $177,950 | ▼ $54,050 |
| Accounts Payable and Accrued Expenses | $52,890 | $47,131 | ▼ $5,759 |
| Total Liabilities | $284,890 | $225,081 | ▼ $59,809 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $661,720 | $883,577 | ▲ $221,857 |
| Permanently Rstr Net Assets | $330,254 | $375,146 | ▲ $44,892 |
| Unrestricted Net Assets | $268,837 | $196,125 | ▼ $72,712 |
| Total Net Assets Fund Balance | $1,260,811 | $1,454,848 | ▲ $194,037 |
| Total Liabilities and Net Assets / Fund Balance | $1,545,701 | $1,679,929 | ▲ $134,228 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $195,499 | $852,946 | $1,048,445 |
| Other Securities | $1,147,901 | - | - |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2013 | $1,025,236 | $44,892 | ▲ $187,418 | $41,375 | $1,216,171 |
| 2012 | $881,692 | $83,542 | ▲ $91,928 | $31,926 | $1,025,236 |
| 2011 | $941,086 | $25,035 | ▲ $10,653 | $95,082 | $881,692 |
| 2010 | $914,579 | $6,308 | ▲ $20,199 | - | $941,086 |
| 2009 | $872,707 | $18,720 | ▲ $23,152 | - | $914,579 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Charlie Zechel | Executive Director | FT | $91,485 | $91,485 |
| Name | Title |
|---|---|
| Kayrn Brudnicki | Board President |
| Adam Lipson | Vice President |
| Adam Gorlovsky Shchepp | Director |
| Andrew Griesinger | Director |
| Gary DuMoulin | Director |
| Jay Kronfeld | Director |
| Chip Gaysunas | Asst Treasurer |
| Scott Kline | Clerk |
| Brian McManus | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $914,988 |
| Other Expenses | $333,275 |
| Total Fundraising Expense | $70,070 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $579,210 | $56,480 | $32,966 | $668,656 |
| Other Employee Benefits | $75,113 | $14,259 | $6,249 | $95,621 |
| Current Officers, Directors, Trustees, and Key Employees | $19,460 | $55,182 | $16,843 | $91,485 |
| Depreciation Depletion | $82,307 | - | - | $82,307 |
| Other Expenses | $68,061 | $3,987 | $3,987 | $76,035 |
| Payroll Taxes | $46,645 | $8,700 | $3,881 | $59,226 |
| Advertising | $29,131 | $1,618 | $1,618 | $32,367 |
| Insurance | $21,608 | $1,200 | $1,200 | $24,008 |
| Fees for Services Accounting | $8,996 | $500 | $500 | $9,996 |
| Office Expenses | $8,869 | $493 | $493 | $9,855 |
| Fees for Services Other | $1,426 | $79 | $79 | $1,584 |
| Total Functional Expenses | $1,033,441 | $144,752 | $70,070 | $1,248,263 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,501,301 |
| Expenses per Audited Statements | $1,248,263 |
| Total Expenses per Form 990 | $1,248,263 |
| Expenses Not Reported on Form 990 | $253,038 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The 990 is emailed out to the budget and finance committee of the Board of Directors before it is filed. If they have questions or concerns, they can get in touch with the Treasurer of the Board and their question is addressed prior to filing the 990.”
“The conflict of interest policy is signed each year by each member of the Board of Directors.”
“When hiring a new executive director or manager, it is company policy that the compensation comittee does a review using comparative data with other non profit organizations. The compensation committee will then recommend an amount to the Board. The Board sets compensation for existing senior management and those hired.”
“Key employee compensation is set by the compensation comittee of the Board.”
“The Organization makes it governing documents, conflict of interest policy and financial statements available to the public upon request. The attorney general's office of Massachusetts makes the form 990 and financial statements available on their website for public inspection.”
“Other changes in net assets is due to the recording of net unrealized and realized gains and losses on the financial statement not required to be reflected in the form 990.”
“Other program expense relates to the Universal Access Program which serves persons with disabilities learn to sail.”
“Revenue included in the audited financial statements include in kind donated services and facilities that are not required to be included in the 990. Additionally, the cost of sales is netted against gross revenue in compliance with the 990 instructions but not required for financial statement presentation purposes. Cost of good sold is considered an expense for financial statement presentation.”
“The audited financial statements require in kind facilities and services be included in expenditures. This is excluded for 990 filing purposes. Additionally, cost of sales in included in expenses for financial statement purposes but netted against revenue for tax filing purposes.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 52890 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 47131 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 5855 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 475 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | CBI was organized to provide the opportunity to sail / learn to sail to the public. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 1618 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 1618 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 29131 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 32367 |
| IRS990/AllOtherContributionsAmt | 0 | 210610 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Charlie Zechel |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6175231038 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 21 David G Mugar Way |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | Boston |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 02114 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 294609 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 285314 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 16843 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 55182 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 19460 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 91485 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 82206 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 210610 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | -5055 |
| IRS990/CYOtherExpensesAmt | 0 | 333275 |
| IRS990/CYOtherRevenueAmt | 0 | -82206 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1153298 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 28384 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 914988 |
| IRS990/CYTotalExpensesAmt | 0 | 1248263 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 70070 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1276647 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 232000 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 177950 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 82307 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 82307 |
| IRS990/Desc | 0 | The Adult and High School Program - nearly four thousand Boston area adults and high school students from surrounding communities took part in sailing, rowing, kayaking and windsurfing and related recreational activities. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 71 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 533154 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 500 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 500 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 8996 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 9996 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 79 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 79 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 1426 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1584 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Kayrn Brudnicki |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Brian McManus |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Scott Kline |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Adam Lipson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Chip Gaysunas |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Gary DuMoulin |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Jay Kronfeld |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Andrew Griesinger |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Adam Gorlovsky Shchepp |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Charlie Zechel |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 91485 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Board President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Clerk |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Asst Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Executive Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1946 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -29289 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | -29289 |
| IRS990/GrossReceiptsAmt | 0 | 1358853 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 1200 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1200 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 21608 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 24008 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 7242 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 24234 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 24234 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 1005381 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 1173052 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 852946 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 217419 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 195499 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1048445 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | CBI was organized to provide the opportunity to sail / learn to sail to the public. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1260811 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1454848 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -29289 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -29289 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | -82206 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -82206 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 165653 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 493 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 493 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 8869 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 9855 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 6249 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 14259 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 75113 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 95621 |
| IRS990/OtherExpensesGrp/Desc | 0 | Fleet and Facility exp |
| IRS990/OtherExpensesGrp/Desc | 1 | Adminstrative costs |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 2254 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 3987 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2254 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 3987 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 92615 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 68061 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 97123 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 76035 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 32966 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 56480 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 579210 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 668656 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 3881 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 8700 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 46645 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 59226 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 330254 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 375146 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 15195 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 25589 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713990 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Membership fees |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Other operating revenue |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 972988 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 180310 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 972988 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 180310 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | The Junior Program - nearly two thousand Boston area children joined in sailing, kayaking, rowing and other recreating for a nominal charge ranging from $1 to $200 per child. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 320671 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | Ancillary Activities - Provided for the convenience of members including parking, locker rentals, snack bar, and sales of related boating and sailing items. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 65023 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | Universal access program - serves persons with disabilities lean to sail. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 114593 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 261423 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 21503 |
| IRS990/PYOtherExpensesAmt | 0 | 354015 |
| IRS990/PYOtherRevenueAmt | 0 | -61542 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1101767 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 78567 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 890569 |
| IRS990/PYTotalExpensesAmt | 0 | 1244584 |
| IRS990/PYTotalRevenueAmt | 0 | 1323151 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 28384 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | true |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 1154306 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1081752 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1111356 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1041984 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1055873 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 5445271 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearAmt | 0 | 120000 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus1YearAmt | 0 | 120000 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 60000 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 56652 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 56652 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 413304 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 24237 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 21337 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 21727 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 23988 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 25116 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 116405 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 98104 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 136354 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 81820 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt | 0 | 60431 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt | 0 | 57168 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 433877 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 24237 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 21337 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 21727 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 23988 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 25116 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 116405 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.01820 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.01920 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.98180 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.98080 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 6292452 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 1372410 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1338106 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1253176 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1159067 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1169693 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 6292452 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 1396647 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 1359443 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1274903 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1183055 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1194809 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 6408857 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1025236 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 44892 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 1216171 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 187418 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 41375 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 881692 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 83542 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1025236 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 91928 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 31926 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 941086 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 25035 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 881692 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 10653 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 95082 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 914579 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 6308 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 941086 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 20199 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 872707 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 18720 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 914579 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 23152 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 170832 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 170832 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | true |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 195499 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 852946 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1048445 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 253038 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1248263 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 165653 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 82206 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 82206 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 25151 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 1 | 1147901 |
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Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.