Civic Intelligence

Community Boating Inc.

990 • Fiscal year 2016 • EIN 04-2084042

Jan 01, 2016 to Dec 31, 2016 • Filed on May 15, 2017

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

54th percentile

0.13x

Higher debt load relative to assets than 54% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

58th percentile

0.16x

Higher debt load relative to revenue than 58% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

61st percentile

5.9%

Higher net margin than 61% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

76th percentile

$118,050

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

68th percentile

7.5%

Faster asset growth than 68% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

52nd percentile

3.5%

Faster revenue growth than 52% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets54th percentile

Assets

Up

$2,135,883

Up $149,272 (+7.5%) from 2015

Net Assets

Up

$1,865,038

Up $204,133 (+12%) from 2015

Liabilities

Down

$270,845

Down $54,861 (-17%) from 2015

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin61st percentile

Revenue

Up

$1,686,138

Up $56,268 (+3.5%) from 2015

Expenses

Up

$1,586,910

Up $42,293 (+2.7%) from 2015

Net Income

Up

$99,228

Up $13,975 (+16%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth68th 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

2016

Assets$2,135,883
Liabilities$270,845
Net Assets$1,865,038
Open 2016 Filing

Operations Trend

Revenue Growth52nd 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

2016

Revenue$1,686,138
Expenses$1,586,910
Net Income$99,228
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 15, 2017
Return Version
2016v3.0
Gross Receipts
$1,686,138
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,206,628$1,369,184▲ $162,556
Cash and Non-Interest-Bearing Accounts$428,762$342,708▼ $86,054
Land, Buildings, and Equipment, Net$305,185$292,761▼ $12,424
Prepaid Expenses and Deferred Charges$39,606$131,230▲ $91,624
Accounts Receivable$6,430--
Total Assets$1,986,611$2,135,883▲ $149,272
Liabilities
Deferred Revenue$241,393$213,026▼ $28,367
Accounts Payable and Accrued Expenses$84,313$57,819▼ $26,494
Total Liabilities$325,706$270,845▼ $54,861
Net Assets / Fund Balance
Temporarily Rstr Net Assets$781,414$867,749▲ $86,335
Permanently Rstr Net Assets$489,423$544,604▲ $55,181
Unrestricted Net Assets$390,068$452,685▲ $62,617
Total Net Assets Fund Balance$1,660,905$1,865,038▲ $204,133
Total Liabilities and Net Assets / Fund Balance$1,986,611$2,135,883▲ $149,272

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$292,761$1,080,916$1,373,677
Other Securities$1,354,635--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$1,267,710$55,181▲ $134,712$56,148$1,401,455
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
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charlie ZechelExecutive DirectorFT$105,697$12,353$118,050

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$319,624
Program Service Revenue
$1,331,876
Investment Income
$34,638
Other Revenue
$0
All Other Contributions
$256,219
Change in Net Assets
$99,228

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,686,138
Revenue Not Reported on Form 990
$244,905
Total Revenue per Audited Statements
$1,931,043
Total Revenue per Form 990
$1,686,138
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,140,958
Other Expenses$445,952
Total Fundraising Expense$78,944
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$782,810$57,608$4,497$844,915
Other Employee Benefits$101,147$14,844$2,496$118,487
Current Officers, Directors, Trustees, and Key Employees$26,424$63,418$15,855$105,697
Depreciation Depletion$83,971--$83,971
Payroll Taxes$61,344$9,001$1,514$71,859
Other Expenses$35,500$3,030$1,868$37,368
Insurance$30,250$1,681$1,681$33,612
Advertising$18,660--$18,660
Fees for Services Accounting$8,997$500$500$9,997
Travel$6,291$349$349$6,989
Total Functional Expenses$1,354,980$152,986$78,944$1,586,910

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,726,910
Expenses per Audited Statements$1,586,910
Total Expenses per Form 990$1,586,910
Expenses Not Reported on Form 990$140,000
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$152,137$39,337$30,305$9,032
Raise Sails$25,568$25,568$6,320$19,248
Total Events$177,705$64,905$72,638$-7,733
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“There is just one classs of members of the organization.”

Member election for additional members Part VI line 7A

“New members are approved by the Board. A Board member will interview prospecitive new members before approving them as members. When new members are accepted they are announced at the annual meeting.”

Governing body decisions Part VI line 7B

“The members of the corporation elect the Board and make governance decisions such as changes to the bylaws.”

Form 990 governing body review Part VI line 11

“The 990 is emailed out to the budget and finance committee and the Board prior to filing. 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 and key employees.”

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 its 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
2017-05-15
Discuss with paid preparer
No

Organization Details

Formed
1946
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
92

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.”

Raw XML AppendixShowing 400 of 544 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/BOYAmt084313
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt057819
IRS990/AccountsReceivableGrp/BOYAmt06430
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 are. We promote an accessible and welcoming environment that encourages learning, volunteerism, and community spirit.
IRS990/AdvertisingGrp/ProgramServicesAmt018660
IRS990/AdvertisingGrp/TotalAmt018660
IRS990/AllOtherContributionsAmt0256219
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/BOYAmt0428762
IRS990/CashNonInterestBearingGrp/EOYAmt0342708
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt015855
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt063418
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt026424
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0105697
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt063405
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0319624
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt034638
IRS990/CYOtherExpensesAmt0445952
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01331876
IRS990/CYRevenuesLessExpensesAmt099228
IRS990/CYSalariesCompEmpBnftPaidAmt01140958
IRS990/CYTotalExpensesAmt01586910
IRS990/CYTotalFundraisingExpenseAmt078944
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01686138
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0241393
IRS990/DeferredRevenueGrp/EOYAmt0213026
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt083971
IRS990/DepreciationDepletionGrp/TotalAmt083971
IRS990/Desc0The adult and high school programs serve approximately 4000 individuals each year by providing classes and lessons that teach nautical arts and sciences including sailing, paddling, windsurfing, seamanship,and navigation. members have access to our fleet of 180+ vessels on the Charles River Lower Basin and are encouraged to participate in organized racing, both informal and formal. The adult Program operates seven days per week, April 1 thru October 31.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt092
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0671022
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt0500
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0500
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt08997
IRS990/FeesForServicesAccountingGrp/TotalAmt09997
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/AverageHoursPerWeekRt04.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt36.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt53.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt63.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
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/OtherCompensationAmt912353
IRS990/Form990PartVIISectionAGrp/PersonNm0Kayrn Brudnicki
IRS990/Form990PartVIISectionAGrp/PersonNm1Clifford Gaysunas
IRS990/Form990PartVIISectionAGrp/PersonNm2Scott Kline
IRS990/Form990PartVIISectionAGrp/PersonNm3Jay Kronfield
IRS990/Form990PartVIISectionAGrp/PersonNm4Brian McManus
IRS990/Form990PartVIISectionAGrp/PersonNm5John Bates
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/ReportableCompFromOrgAmt9105697
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/FundraisingAmt063405
IRS990/GainOrLossGrp/OtherAmt02109
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt02109
IRS990/GrossReceiptsAmt01686138
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt01681
IRS990/InsuranceGrp/ManagementAndGeneralAmt01681
IRS990/InsuranceGrp/ProgramServicesAmt030250
IRS990/InsuranceGrp/TotalAmt033612
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt032529
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt032529
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01206628
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt01369184
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01080916
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0305185
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0292761
IRS990/LandBldgEquipCostOrOtherBssAmt01373677
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
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 are. We promote an accessible and welcoming environment that encourages learning, volunteerism, and community spirit.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01660905
IRS990/NetAssetsOrFundBalancesEOYAmt01865038
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt02109
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt02109
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0104905
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt02496
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt014844
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0101147
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0118487
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/FundraisingAmt02555
IRS990/OtherExpensesGrp/FundraisingAmt13093
IRS990/OtherExpensesGrp/FundraisingAmt244536
IRS990/OtherExpensesGrp/FundraisingAmt31868
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02555
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13030
IRS990/OtherExpensesGrp/ProgramServicesAmt086045
IRS990/OtherExpensesGrp/ProgramServicesAmt162576
IRS990/OtherExpensesGrp/ProgramServicesAmt250965
IRS990/OtherExpensesGrp/ProgramServicesAmt335500
IRS990/OtherExpensesGrp/TotalAmt091155
IRS990/OtherExpensesGrp/TotalAmt168699
IRS990/OtherExpensesGrp/TotalAmt295501
IRS990/OtherExpensesGrp/TotalAmt337368
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt04497
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt057608
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0782810
IRS990/OtherSalariesAndWagesGrp/TotalAmt0844915
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01514
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09001
IRS990/PayrollTaxesGrp/ProgramServicesAmt061344
IRS990/PayrollTaxesGrp/TotalAmt071859
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0489423
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0544604
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt039606
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0131230
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
IRS990/ProgramServiceRevenueGrp/Desc0Membership fees
IRS990/ProgramServiceRevenueGrp/Desc1Other operating revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01127980
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1203896
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01127980
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1203896
IRS990/ProgSrvcAccomActy2Grp/Desc0The junior program serves over 1200 children by providing classes, lessons, and instruction in the nautical arts and sciences including sailing, paddling, and windsurfing. Junior Program Sailors may take classes, participate in racing,and have access to our fleet of 180+ vessels during junior program operating hours. The junior program operates for 10 weeks in summer from 8:30 to 3:00, Monday thru Friday.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0433019
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0243344
IRS990/ProgSrvcAccomActy3Grp/Desc0The Universal Access Program (UAP) serves over 250 individuals with disabilities, both physical and cognitive, by teaching the nautical arts and sciences of sailing, paddling, and windsurfing. UAP sailors may make appointments for a scheduled lesson or recreational sails with a qualified instructor.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0143125
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt02483
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Ancillary Activities - Provided for the convenience of members including parking, locker rentals, snack bar, and sales of related boating and sailing items.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0107814
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0117189
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0383108
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt027836
IRS990/PYOtherExpensesAmt0464079
IRS990/PYProgramServiceRevenueAmt01218926
IRS990/PYRevenuesLessExpensesAmt085253
IRS990/PYSalariesCompEmpBnftPaidAmt01080538
IRS990/PYTotalExpensesAmt01544617
IRS990/PYTotalRevenueAmt01629870
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt099228
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0761597
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01384199
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01333310
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01202699
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01154306
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01081752
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt06156266
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearAmt0120000
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus1YearAmt0120000
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt0120000
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus3YearsAmt0120000
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus4YearsAmt0120000
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt0600000
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt032529
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt028836
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt025939
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt024237
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt021337
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0132878
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0267301
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0258759
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0274069
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt098104
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0136354
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt01034587
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt032529
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt028836
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt025939
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt024237
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt021337
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0132878
IRS990ScheduleA/InvestmentIncomeCYPct00.02000
IRS990ScheduleA/InvestmentIncomePYPct00.02000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98320
IRS990ScheduleA/PublicSupportPY509Pct00.98380
IRS990ScheduleA/PublicSupportTotal509Amt07790853
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01771500
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01712069
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01596768
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01372410
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01338106
IRS990ScheduleA/Total509Grp/TotalAmt07790853
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01804029
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01740905
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01622707
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01396647
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01359443
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07923731
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/BeginningYearBalanceAmt01267710
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt055181
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01401455
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0134712
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt056148
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01287332
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt059245
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01267710
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-27805
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt051062
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01216171
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt055032
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01287332
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt061379
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt045250
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01025236
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt044892
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01216171
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0187418
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt041375
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0881692
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt083542
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01025236
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt091928
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt031926
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0140000
IRS990ScheduleD/DonatedServicesUseFcltsAmt0140000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0292761
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01080916
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01373677
IRS990ScheduleD/ExpensesNotReportedAmt0140000
IRS990ScheduleD/ExpensesSubtotalAmt01586910
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0104905
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt014549
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt11354635
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Money market funds

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,135,883
Liabilities
$270,845
Net assets
$1,865,038
Revenue
$1,686,138
Expenses
$1,586,910
Net income
$99,228
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