Civic Intelligence

Community Boating Inc.

990 • Fiscal year 2020 • EIN 04-2084042

Jan 01, 2020 to Dec 31, 2020 • Filed on Aug 01, 2021

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

58th percentile

0.16x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

82nd percentile

0.75x

Higher debt load relative to revenue than 82% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

11th percentile

-32%

Higher net margin than 11% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

77th percentile

$121,123

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 13.1% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

58th percentile

9.8%

Faster asset growth than 58% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

4th percentile

-67%

Faster revenue growth than 4% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$4,300,231

Up $382,801 (+9.8%) from 2019

Net Assets

Up

$3,610,803

Up $62,225 (+1.8%) from 2019

Liabilities

Up

$689,428

Up $320,576 (+87%) from 2019

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin11th percentile

Revenue

Down

$925,385

Down $1,906,970 (-67%) from 2019

Expenses

Down

$1,224,115

Down $578,376 (-32%) from 2019

Net Income

Down

-$298,730

Down $1,328,594 (-129%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth58th 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

2020

Assets$4,300,231
Liabilities$689,428
Net Assets$3,610,803
Open 2020 Filing

Operations Trend

Revenue Growth4th 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

2020

Revenue$925,385
Expenses$1,224,115
Net Income-$298,730
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Aug 1, 2021
Return Version
2020v4.1
Gross Receipts
$925,385
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$2,946,455$3,205,718▲ $259,263
Cash and Non-Interest-Bearing Accounts$402,797$550,857▲ $148,060
Land, Buildings, and Equipment, Net$484,058$489,120▲ $5,062
Prepaid Expenses and Deferred Charges$83,509$54,536▼ $28,973
Accounts Receivable$611--
Total Assets$3,917,430$4,300,231▲ $382,801
Liabilities
Mortgage Notes Payable Secured by Investment Property-$381,500-
Deferred Revenue$274,818$177,714▼ $97,104
Accounts Payable and Accrued Expenses$94,034$130,214▲ $36,180
Total Liabilities$368,852$689,428▲ $320,576
Net Assets / Fund Balance
Net Assets With Donor Restrictions$3,010,914$3,346,991▲ $336,077
Net Assets Without Donor Restrictions$537,664$263,812▼ $273,852
Total Net Assets Fund Balance$3,548,578$3,610,803▲ $62,225
Total Liabilities and Net Assets / Fund Balance$3,917,430$4,300,231▲ $382,801

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$489,120$1,072,707$1,561,827
Other Securities$3,060,279--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$2,904,172$19,288▲ $413,575$113,159$3,223,876
2019$1,604,221$944,597▲ $461,154$105,800$2,904,172
2018$1,670,200$96,428▼ $103,907$58,500$1,604,221
2017$1,401,455$70,291▲ $257,163$58,709$1,670,200
2016$1,267,710$55,181▲ $134,712$56,148$1,401,455
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charlie ZechelExecutive DirectorFT$106,007$15,116$121,123

Board Members and Trustees

NameTitle
John BatesBoard President
Pam HarveyVice President
Barbara ChrenkoDirector
Chris YuDirector
Dana RobinsonDirector
Deb BoudreauDirector
Ikay IwobiDirector
Catie OSullivanClerk
Clifford GaysunasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$224,234
Program Service Revenue
$644,481
Investment Income
$56,670
Other Revenue
$0
All Other Contributions
$216,864
Change in Net Assets
$-298,730

Audited Revenue Reconciliation

Revenue per Audited Statements
$925,385
Revenue Not Reported on Form 990
$470,955
Total Revenue per Audited Statements
$1,396,340
Total Revenue per Form 990
$925,385
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$871,583
Other Expenses$352,532
Total Fundraising Expense$95,164
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$466,610$74,682$42,740$584,032
Other Employee Benefits$89,411$25,406$11,740$126,557
Depreciation Depletion$120,997--$120,997
Current Officers, Directors, Trustees, and Key Employees$21,226$63,950$21,317$106,493
Payroll Taxes$38,503$10,942$5,056$54,501
Insurance$43,110$2,395$2,395$47,900
Other Expenses$43,134$3,190$2,270$45,404
Fees for Services Accounting$8,997$500$500$9,997
Advertising$8,671--$8,671
Travel$1,725$96$96$1,917
Total Functional Expenses$945,021$183,930$95,164$1,224,115

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,334,115
Expenses per Audited Statements$1,224,115
Total Expenses per Form 990$1,224,115
Expenses Not Reported on Form 990$110,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
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
Treasurer
Phone
6175231038
Signed
2021-08-01
Discuss with paid preparer
No

Organization Details

Formed
1946
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
36

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.”

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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. Due to COVID 19 restrictions, the Junior program did not run in 2020. However, there were expenses, primarily payroll for the pre-season planning and preparation.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0154443
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/ExpenseAmt0130418
IRS990/ProgSrvcAccomActyOtherGrp/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. In fiscal 2020, the program did not operate, costs relate to fixed expenses to maintain payroll and other expenses.
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IRS990/ReconcilationRevenueExpnssAmt0-298730
IRS990/RegularMonitoringEnfrcInd0true
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IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0267301
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt032529
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IRS990ScheduleA/InvestmentIncomeCYPct00.03000
IRS990ScheduleA/InvestmentIncomePYPct00.02000
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01821256
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01771500
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01804029
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01401455
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt056148
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IRS990ScheduleD/NetUnrealizedGainsInvstAmt0360955
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IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt13060279
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Money market funds

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,300,231
Liabilities
$689,428
Net assets
$3,610,803
Revenue
$925,385
Expenses
$1,224,115
Net income
-$298,730
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