Civic Intelligence

Community Boating Inc.

990 • Fiscal year 2023 • EIN 04-2084042

Jan 01, 2023 to Dec 31, 2023 • Filed on Jun 10, 2024

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

50th percentile

0.13x

Higher debt load relative to assets than 50% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

63rd percentile

0.31x

Higher debt load relative to revenue than 63% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

58th percentile

7.5%

Higher net margin than 58% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

66th percentile

$165,849

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

72nd percentile

16%

Faster asset growth than 72% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

29th percentile

-6.1%

Faster revenue growth than 29% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets50th percentile

Assets

Up

$7,130,791

Up $979,617 (+16%) from 2022

Net Assets

Up

$6,199,344

Up $717,881 (+13%) from 2022

Liabilities

Up

$931,447

Up $261,736 (+39%) from 2022

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin58th percentile

Revenue

Down

$3,033,000

Down $197,896 (-6.1%) from 2022

Expenses

Up

$2,805,351

Up $633,598 (+29%) from 2022

Net Income

Down

$227,649

Down $831,494 (-79%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth72nd 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

2023

Assets$7,130,791
Liabilities$931,447
Net Assets$6,199,344
Open 2023 Filing

Operations Trend

Revenue Growth29th 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

2023

Revenue$3,033,000
Expenses$2,805,351
Net Income$227,649
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jun 10, 2024
Return Version
2023v5.0
Gross Receipts
$3,033,000
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$3,178,808$5,114,266▲ $1,935,458
Cash and Non-Interest-Bearing Accounts$1,208,956$709,544▼ $499,412
Land, Buildings, and Equipment, Net$524,287$618,417▲ $94,130
Pledges and Grants Receivable$941,597$348,597▼ $593,000
Prepaid Expenses and Deferred Charges$155,946$233,055▲ $77,109
Accounts Receivable$141,580$5,950▼ $135,630
Total Assets$6,151,174$7,130,791▲ $979,617
Other Assets Total-$100,962-
Liabilities
Deferred Revenue$383,496$385,352▲ $1,856
Accounts Payable and Accrued Expenses$140,567$300,982▲ $160,415
Unsecured Notes Loans Payable$145,648$142,048▼ $3,600
Other Liabilities-$103,065-
Total Liabilities$669,711$931,447▲ $261,736
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,067,091$4,983,339▲ $916,248
Net Assets Without Donor Restrictions$1,414,372$1,216,005▼ $198,367
Total Net Assets Fund Balance$5,481,463$6,199,344▲ $717,881
Total Liabilities and Net Assets / Fund Balance$6,151,174$7,130,791▲ $979,617

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$618,417$1,248,256$1,866,673
Other Assets Org$100,962--
Other Securities$627,179--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$4,043,675$427,658▲ $573,258$153,755$4,890,836
2022$3,721,320$1,072,297▼ $603,384$146,558$4,043,675
2021$3,223,876$116,256▲ $490,320$109,132$3,721,320
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
Compensation and Service Providers
Top Officer Pay66th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charlie ZechelExecutive DirectorFT$147,185$18,664$165,849

Board Members and Trustees

NameTitle
Adam Gorlovsky ScheppPresident
Karyn BrudnickiVice President
Brian McManusDirector
Catherine RockettDirector
Duane FarrarDirector
Adam BickelmanDirector part year
Cole ConstantineauDirector part year
Ikay IwobiDirector Part year
Nicolas MillerClerk Current - part year
Catie OSullivanClerk former
Debra BoudreauTreasurer
Dana RobinsonTreasurer former
Revenue and Support

Revenue Composition

Contributions and Grants
$1,017,442
Program Service Revenue
$1,885,484
Investment Income
$130,074
Other Revenue
$0
All Other Contributions
$935,220
Change in Net Assets
$227,649

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,033,000
Revenue Not Reported on Form 990
$626,453
Total Revenue per Audited Statements
$3,659,453
Total Revenue per Form 990
$3,033,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,658,998
Other Expenses$1,146,353
Total Fundraising Expense$141,448
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,083,340$110,747$47,913$1,242,000
All Other Expenses-$302,324-$302,324
Depreciation Depletion$172,366--$172,366
Current Officers, Directors, Trustees, and Key Employees$44,244$73,741$29,497$147,482
Other Employee Benefits$108,880$17,572$7,373$133,825
Occupancy$105,563$5,865$5,144$116,572
Payroll Taxes$90,674$14,634$6,140$111,448
Insurance$65,466$3,637$3,637$72,740
Advertising$63,308--$63,308
Other Expenses$39,035$1,335$1,335$41,705
Fees for Services Other$34,621$1,922$1,927$38,470
Pension Plan Contributions$19,724$3,183$1,336$24,243
Travel$15,993$888$888$17,769
Office Expenses$15,507$862$862$17,231
Fees for Services Accounting-$12,085-$12,085
Interest-$4,092-$4,092
Fees for Services Legal-$2,065-$2,065
Total Functional Expenses$2,091,038$572,865$141,448$2,805,351

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,941,572
Expenses per Audited Statements$2,805,351
Total Expenses per Form 990$2,805,351
Expenses Not Reported on Form 990$136,221
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
July 4$126,727$44,505$44,178$327
All other$19,215$19,215$8,142$11,073
Total Events$145,942$63,720$67,522$-3,802
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
ROU Liability$103,065
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
Debra Boudreau
Title
Treasurer
Phone
6175231038
Signed
2024-06-10
Discuss with paid preparer
No

Organization Details

Formed
1946
Legal Domicile
Ma
Voting Board Members
12
Independent Board Members
12
Employees
111

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.”

List of other expenses Part IX line 24E

“Included in Other expenses on the functional expenses is costs for a memorial statue that was erected during the year and then donated to the community amounting to $302,324.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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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.
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IRS990/Form990PartVIISectionAGrp/PersonNm7Dana Robinson
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IRS990/Form990PartVIISectionAGrp/PersonNm11Debra Boudreau
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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.
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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.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0Ancillary Activities - Provided for the convenience of members including parking, locker rentals, snack bar, and sales of related boating and sailing items.
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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,130,791
Liabilities
$931,447
Net assets
$6,199,344
Revenue
$3,033,000
Expenses
$2,805,351
Net income
$227,649
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