Civic Intelligence

Community Boating Inc.

990 • Fiscal year 2015 • EIN 04-2084042

Jan 01, 2015 to Dec 31, 2015 • Filed on Jun 02, 2016

Organization Profilecommunity-boating.org
21 David G Mugar WayBoston, MA 02114

(617) 523-1038

Siviq Scores

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

Liabilities / Assets

57th percentile

0.16x

Higher debt load relative to assets than 57% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

62nd percentile

0.20x

Higher debt load relative to revenue than 62% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

58th percentile

5.2%

Higher net margin than 58% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

74th percentile

$111,006

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

60th percentile

3.5%

Faster asset growth than 60% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

53rd percentile

4.4%

Faster revenue growth than 53% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$1,986,611

Up $67,644 (+3.5%) from 2014

Net Assets

Up

$1,660,905

Up $31,209 (+1.9%) from 2014

Liabilities

Up

$325,706

Up $36,435 (+13%) from 2014

Revenue And Expenses
Liabilities / Revenue62nd percentileNet Margin58th percentile

Revenue

Up

$1,629,870

Up $69,304 (+4.4%) from 2014

Expenses

Up

$1,544,617

Up $121,129 (+8.5%) from 2014

Net Income

Down

$85,253

Down $51,825 (-38%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth60th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,351,362Liabilities 2010: $276,309Net Assets 2010: $1,075,0532010Assets 2011: $1,363,875Liabilities 2011: $252,222Net Assets 2011: $1,111,6532011Assets 2012: $1,545,701Liabilities 2012: $284,890Net Assets 2012: $1,260,8112012Assets 2013: $1,679,929Liabilities 2013: $225,081Net Assets 2013: $1,454,8482013Assets 2014: $1,918,967Liabilities 2014: $289,271Net Assets 2014: $1,629,6962014Assets 2015: $1,986,611Liabilities 2015: $325,706Net Assets 2015: $1,660,9052015Assets 2016: $2,135,883Liabilities 2016: $270,845Net Assets 2016: $1,865,0382016Assets 2017: $2,539,867Liabilities 2017: $297,315Net Assets 2017: $2,242,5522017Assets 2018: $2,457,779Liabilities 2018: $346,048Net Assets 2018: $2,111,7312018Assets 2019: $3,917,430Liabilities 2019: $368,852Net Assets 2019: $3,548,5782019Assets 2020: $4,300,231Liabilities 2020: $689,428Net Assets 2020: $3,610,8032020Assets 2021: $5,688,954Liabilities 2021: $577,905Net Assets 2021: $5,111,0492021Assets 2022: $6,151,174Liabilities 2022: $669,711Net Assets 2022: $5,481,4632022Assets 2023: $7,130,791Liabilities 2023: $931,447Net Assets 2023: $6,199,3442023Assets 2024: $6,862,198Liabilities 2024: $666,215Net Assets 2024: $6,195,9832024

Highlighted filing

2015

Assets$1,986,611
Liabilities$325,706
Net Assets$1,660,905
Open 2015 Filing

Operations Trend

Revenue Growth53rd percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,181,1642010Expenses 2011: $1,167,2202011Revenue 2012: $1,323,151Expenses 2012: $1,244,584Net Income 2012: $78,5672012Revenue 2013: $1,276,647Expenses 2013: $1,248,263Net Income 2013: $28,3842013Revenue 2014: $1,560,566Expenses 2014: $1,423,488Net Income 2014: $137,0782014Revenue 2015: $1,629,870Expenses 2015: $1,544,617Net Income 2015: $85,2532015Revenue 2016: $1,686,138Expenses 2016: $1,586,910Net Income 2016: $99,2282016Revenue 2017: $1,739,515Expenses 2017: $1,585,540Net Income 2017: $153,9752017Revenue 2018: $1,671,864Expenses 2018: $1,661,612Net Income 2018: $10,2522018Revenue 2019: $2,832,355Expenses 2019: $1,802,491Net Income 2019: $1,029,8642019Revenue 2020: $925,385Expenses 2020: $1,224,115Net Income 2020: -$298,7302020Revenue 2021: $2,833,055Expenses 2021: $1,759,152Net Income 2021: $1,073,9032021Revenue 2022: $3,230,896Expenses 2022: $2,171,753Net Income 2022: $1,059,1432022Revenue 2023: $3,033,000Expenses 2023: $2,805,351Net Income 2023: $227,6492023Revenue 2024: $1,997,952Expenses 2024: $2,669,527Net Income 2024: -$671,5752024

Highlighted filing

2015

Revenue$1,629,870
Expenses$1,544,617
Net Income$85,253
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 2, 2016
Return Version
2015v2.1
Gross Receipts
$1,629,870
Mission and Program Overview

Mission

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.

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 area. We promote an accessible environment that encourages learning, volunteerism and community spirit.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,234,433$1,206,628▼ $27,805
Cash and Non-Interest-Bearing Accounts$376,843$428,762▲ $51,919
Land, Buildings, and Equipment, Net$244,921$305,185▲ $60,264
Prepaid Expenses and Deferred Charges$36,202$39,606▲ $3,404
Accounts Receivable$26,568$6,430▼ $20,138
Total Assets$1,918,967$1,986,611▲ $67,644
Liabilities
Deferred Revenue$221,616$241,393▲ $19,777
Accounts Payable and Accrued Expenses$67,655$84,313▲ $16,658
Total Liabilities$289,271$325,706▲ $36,435
Net Assets / Fund Balance
Temporarily Rstr Net Assets$886,904$781,414▼ $105,490
Permanently Rstr Net Assets$430,178$489,423▲ $59,245
Unrestricted Net Assets$312,614$390,068▲ $77,454
Total Net Assets Fund Balance$1,629,696$1,660,905▲ $31,209
Total Liabilities and Net Assets / Fund Balance$1,918,967$1,986,611▲ $67,644

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$305,185$1,026,971$1,332,156
Other Securities$1,194,524--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$1,287,332$59,245▼ $27,805$51,062$1,267,710
2014$1,216,171$55,032▲ $61,379$45,250$1,287,332
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
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charlie ZechelExecutive DirectorFT$99,560$11,446$111,006

Board Members and Trustees

NameTitle
Kayrn BrudnickiBoard President
Brian McManusVice President
Andrew GriesingerDirector
Gary DuMoulinDirector
Gustavo SimiaoDirector
Jay KronfieldDirector
Lauren GraberDirector
Scott KlineClerk
Clifford GaysunasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$383,108
Program Service Revenue
$1,218,926
Investment Income
$27,836
Other Revenue
$0
All Other Contributions
$240,687
Change in Net Assets
$85,253

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,629,870
Revenue Not Reported on Form 990
$125,615
Total Revenue per Audited Statements
$1,755,485
Total Revenue per Form 990
$1,629,870
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,080,538
Other Expenses$464,079
Total Fundraising Expense$98,553
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$718,943$56,391$28,776$804,110
Other Employee Benefits$87,831$13,432$5,056$106,319
Current Officers, Directors, Trustees, and Key Employees$24,890$59,736$14,934$99,560
Depreciation Depletion$94,123--$94,123
Payroll Taxes$58,281$8,913$3,355$70,549
Insurance$30,128$1,674$1,674$33,476
Other Expenses$29,493$3,780$1,556$31,049
Advertising$17,209--$17,209
Fees for Services Accounting$8,996$500$500$9,996
Total Functional Expenses$1,299,236$146,828$98,553$1,544,617

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,724,273
Expenses per Audited Statements$1,544,617
Total Expenses per Form 990$1,544,617
Expenses Not Reported on Form 990$179,656
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
4th of July$103,933$36,135$25,138$10,997
Raise Sails$38,488$29,923$17,772$12,151
Total Events$142,421$66,058$67,631$-1,573
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
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 governing body review Part VI line 11

“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.”

Conflict of interest policy compliance Part VI line 12C

“The conflict of interest policy is signed each year by each member of the Board of Directors.”

CEO executive director top management comp Part VI line 15A

“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.”

Other officer or key employee compensation Part VI line 15B

“Key employee compensation is set by the compensation comittee of the Board.”

Governing documents etc available to public Part VI line 19

“The Organization makes it governing documents, conflict of interest policy and financial statements available to the public upon request. The attorney generals office of Massachusetts makes the form 990 and financial statements available on their website for public inspection.”

Filing and Contact Details

Filer

Filer Name
Community Boating Inc
EIN
04-2084042
Address
21 David G Mugar Way, Boston, MA 02114

Signing Officer

Name
Clifford Gaysunas
Title
Charlie Zechel
Phone
6175231038
Signed
2016-06-02
Discuss with paid preparer
No

Organization Details

Formed
1946
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
94

Preparer

Firm
Melissa Gilroy CPA
Address
80 Greenacre Rd, Westwood, MA 02090
Preparer
Melissa Gilroy
Phone
7816964019
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“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.”

General explanation attachment

“Other program expense relates to the Universal Access Program which serves persons with disabilities learn to sail.”

Financial Statement Notes

Other revenues not included on Form 990 (Part XI, line 2D)

“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.”

Other expenses not included on Form 990 (Part XII, line 2D)

“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.”

Raw XML AppendixShowing 400 of 532 raw XML fields

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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt067655
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt084313
IRS990/AccountsReceivableGrp/BOYAmt026568
IRS990/AccountsReceivableGrp/EOYAmt06430
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0The 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 area. We promote an accessible environment that encourages learning, volunteerism and community spirit.
IRS990/AdvertisingGrp/ProgramServicesAmt017209
IRS990/AdvertisingGrp/TotalAmt017209
IRS990/AllOtherContributionsAmt0240687
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0Charlie Zechel
IRS990/BooksInCareOfDetail/PhoneNum06175231038
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt021 David G Mugar Way
IRS990/BooksInCareOfDetail/USAddress/CityNm0Boston
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd002114
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0376843
IRS990/CashNonInterestBearingGrp/EOYAmt0428762
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt014934
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt059736
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt024890
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt099560
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt0142421
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0383108
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt027836
IRS990/CYOtherExpensesAmt0464079
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01218926
IRS990/CYRevenuesLessExpensesAmt085253
IRS990/CYSalariesCompEmpBnftPaidAmt01080538
IRS990/CYTotalExpensesAmt01544617
IRS990/CYTotalFundraisingExpenseAmt098553
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01629870
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0221616
IRS990/DeferredRevenueGrp/EOYAmt0241393
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt094123
IRS990/DepreciationDepletionGrp/TotalAmt094123
IRS990/Desc0The Adult and High School Program - nearly four thousand Boston area adults and high school students from surrounding communities took part in sailing, kayaking and windsurfing and related recreational activities.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt094
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0659784
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt0500
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0500
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt08996
IRS990/FeesForServicesAccountingGrp/TotalAmt09996
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0true
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt911446
IRS990/Form990PartVIISectionAGrp/PersonNm0Kayrn Brudnicki
IRS990/Form990PartVIISectionAGrp/PersonNm1Clifford Gaysunas
IRS990/Form990PartVIISectionAGrp/PersonNm2Scott Kline
IRS990/Form990PartVIISectionAGrp/PersonNm3Jay Kronfield
IRS990/Form990PartVIISectionAGrp/PersonNm4Brian McManus
IRS990/Form990PartVIISectionAGrp/PersonNm5Gary DuMoulin
IRS990/Form990PartVIISectionAGrp/PersonNm6Gustavo Simiao
IRS990/Form990PartVIISectionAGrp/PersonNm7Andrew Griesinger
IRS990/Form990PartVIISectionAGrp/PersonNm8Lauren Graber
IRS990/Form990PartVIISectionAGrp/PersonNm9Charlie Zechel
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/ReportableCompFromOrgAmt999560
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/TitleTxt0Board President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Clerk
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Executive Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01946
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt0142421
IRS990/GainOrLossGrp/OtherAmt0-1000
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0-1000
IRS990/GrossReceiptsAmt01629870
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt01674
IRS990/InsuranceGrp/ManagementAndGeneralAmt01674
IRS990/InsuranceGrp/ProgramServicesAmt030128
IRS990/InsuranceGrp/TotalAmt033476
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt028836
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt028836
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01234433
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt01206628
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01026971
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0244921
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0305185
IRS990/LandBldgEquipCostOrOtherBssAmt01332156
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The 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 area. We promote an accessible environment that encourages learning, volunteerism and community spirit.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01629696
IRS990/NetAssetsOrFundBalancesEOYAmt01660905
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-1000
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-1000
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-54044
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt05056
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt013432
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt087831
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0106319
IRS990/OtherExpensesGrp/Desc0Fleet and Facility exp
IRS990/OtherExpensesGrp/Desc1Adminstrative costs
IRS990/OtherExpensesGrp/Desc2Retail ops and event exp
IRS990/OtherExpensesGrp/Desc3Credit and merch fees
IRS990/OtherExpensesGrp/FundraisingAmt02402
IRS990/OtherExpensesGrp/FundraisingAmt13780
IRS990/OtherExpensesGrp/FundraisingAmt236520
IRS990/OtherExpensesGrp/FundraisingAmt31556
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02402
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13780
IRS990/OtherExpensesGrp/ProgramServicesAmt092292
IRS990/OtherExpensesGrp/ProgramServicesAmt183658
IRS990/OtherExpensesGrp/ProgramServicesAmt253392
IRS990/OtherExpensesGrp/ProgramServicesAmt329493
IRS990/OtherExpensesGrp/TotalAmt097096
IRS990/OtherExpensesGrp/TotalAmt191218
IRS990/OtherExpensesGrp/TotalAmt289912
IRS990/OtherExpensesGrp/TotalAmt331049
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt028776
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt056391
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0718943
IRS990/OtherSalariesAndWagesGrp/TotalAmt0804110
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt03355
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08913
IRS990/PayrollTaxesGrp/ProgramServicesAmt058281
IRS990/PayrollTaxesGrp/TotalAmt070549
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0430178
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0489423
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt036202
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt039606
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
IRS990/ProgramServiceRevenueGrp/Desc0Membership fees
IRS990/ProgramServiceRevenueGrp/Desc1Other operating revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01102588
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1116338
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01102588
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1116338
IRS990/ProgSrvcAccomActy2Grp/Desc0The Junior Program - nearly two thousand Boston area children joined in sailing, kayaking, rowing and other recreating for a nominal charge ranging from $1 to $250 per child.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0391974
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0216787
IRS990/ProgSrvcAccomActy3Grp/Desc0Ancillary Activities - Provided for the convenience of members including parking, locker rentals, snack bar, and sales of related boating and sailing items.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0135746
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0234330
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Universal access program - serves persons with disabilities lean to sail.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0111732
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0205052
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt028766
IRS990/PYOtherExpensesAmt0465216
IRS990/PYProgramServiceRevenueAmt01326748
IRS990/PYRevenuesLessExpensesAmt0137078
IRS990/PYSalariesCompEmpBnftPaidAmt0958272
IRS990/PYTotalExpensesAmt01423488
IRS990/PYTotalRevenueAmt01560566
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt085253
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0810460
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01463689
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01202699
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01154306
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01081752
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01111356
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt06013802
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearAmt0120000
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus1YearAmt0120000
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt0120000
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus3YearsAmt0120000
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus4YearsAmt060000
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt0540000
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt028836
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt025939
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt024237
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt021337
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt021727
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0122076
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0258759
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0274069
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt098104
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0136354
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt081820
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0849106
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt028836
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt025939
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt024237
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt021337
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt021727
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0122076
IRS990ScheduleA/InvestmentIncomeCYPct00.02000
IRS990ScheduleA/InvestmentIncomePYPct00.02000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98380
IRS990ScheduleA/PublicSupportPY509Pct00.98000
IRS990ScheduleA/PublicSupportTotal509Amt07402908
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01842448
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01596768
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01372410
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01338106
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01253176
IRS990ScheduleA/Total509Grp/TotalAmt07402908
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01871284
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01622707
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01396647
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01359443
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01274903
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07524984
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01287332
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt059245
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01267710
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-27805
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt051062
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01216171
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt055032
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01287332
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt061379
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt045250
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01025236
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt044892
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01216171
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0187418
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt041375
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0881692
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt083542
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01025236
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt091928
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt031926
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0941086
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt025035
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0881692
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt010653
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt095082
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0179659
IRS990ScheduleD/DonatedServicesUseFcltsAmt0179659
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0305185
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01026971
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01332156
IRS990ScheduleD/ExpensesNotReportedAmt0179656
IRS990ScheduleD/ExpensesSubtotalAmt01544617
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-54044
IRS990ScheduleD/OtherExpensesIncludedAmt0-3
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt012104

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,986,611
Liabilities
$325,706
Net assets
$1,660,905
Revenue
$1,629,870
Expenses
$1,544,617
Net income
$85,253
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.86$0.67$6.20$2.00$2.67$0.67
2023Detailed filing. Detailed filing data is available for this year.$7.13$0.93$6.20$3.03$2.81$0.23
2022Detailed filing. Detailed filing data is available for this year.$6.15$0.67$5.48$3.23$2.17$1.06
2021Detailed filing. Detailed filing data is available for this year.$5.69$0.58$5.11$2.83$1.76$1.07
2020Detailed filing. Detailed filing data is available for this year.$4.30$0.69$3.61$0.93$1.22$0.30
2019Detailed filing. Detailed filing data is available for this year.$3.92$0.37$3.55$2.83$1.80$1.03
2018Detailed filing. Detailed filing data is available for this year.$2.46$0.35$2.11$1.67$1.66$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.54$0.30$2.24$1.74$1.59$0.15
2016Detailed filing. Detailed filing data is available for this year.$2.14$0.27$1.87$1.69$1.59$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.99$0.33$1.66$1.63$1.54$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.92$0.29$1.63$1.56$1.42$0.14
2013Detailed filing. Detailed filing data is available for this year.$1.68$0.23$1.45$1.28$1.25$0.03
2012Summary only. Only limited summary data is available for this year.$1.55$0.28$1.26$1.32$1.24$0.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.25$1.11$1.17
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.28$1.08$1.18