Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
990 • Fiscal year 2018 • EIN 04-2481637
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
33rd percentile
Higher net margin than 33% of similar nonprofits.
Top Officer Pay
76th percentile
Higher top officer pay than 76% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
11th percentile
Faster asset growth than 11% of similar nonprofits.
Revenue Growth
66th percentile
Faster revenue growth than 66% of similar nonprofits.
Assets
Down$267,063
Down $180,408 (-40%) from 2017
Net Assets
Down$251,766
Down $175,705 (-41%) from 2017
Liabilities
Down$15,297
Down $4,703 (-24%) from 2017
Revenue
Up$471,269
Up $55,587 (+13%) from 2017
Expenses
Up$487,871
Up $118,049 (+32%) from 2017
Net Income
Down-$16,602
Down $62,462 (-136%) from 2017
The organization provides education in sailing, rowing and water safety to individuals of all ages.
The organization provides education in sailing, rowing and water safety.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $218,664 | $255,068 | ▲ $36,404 |
| Investments Other Securities | $159,103 | - | - |
| Cash and Non-Interest-Bearing Accounts | $56,279 | $5,433 | ▼ $50,846 |
| Prepaid Expenses and Deferred Charges | $5,526 | $4,477 | ▼ $1,049 |
| Savings and Temporary Cash Investments | $7,899 | $2,085 | ▼ $5,814 |
| Total Assets | $447,471 | $267,063 | ▼ $180,408 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $20,000 | $15,297 | ▼ $4,703 |
| Total Liabilities | $20,000 | $15,297 | ▼ $4,703 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $260,469 | $234,217 | ▼ $26,252 |
| Temporarily Rstr Net Assets | $167,002 | $17,549 | ▼ $149,453 |
| Total Net Assets Fund Balance | $427,471 | $251,766 | ▼ $175,705 |
| Total Liabilities and Net Assets / Fund Balance | $447,471 | $267,063 | ▼ $180,408 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $163,700 | $469,368 | $633,068 |
| Buildings | $91,368 | $56,990 | $148,358 |
| Name | Title |
|---|---|
| Nancy Clapp Kerber | President |
| Betsy Harling | Trustee |
| Dana Donnelly | Trustee |
| Ed Morris | Trustee |
| Jack Chapin | Trustee |
| James Randall | Trustee |
| Jay Brasseur | Trustee |
| Kent Marks | Trustee |
| Linda Kutsch | Trustee |
| Liza Mckinnon | Trustee |
| Lloyd Lipsett | Trustee |
| Maggie Merrill | Trustee |
| Maria Bromley | Trustee |
| Mary Courtney Whamond | Trustee |
| Nina Villanova | Trustee |
| Peter Dolphin | Trustee |
| Rick Pedone | Trustee |
| Scott Menard | Trustee |
| Steve Esielonis | Trustee |
| Sturt English | Trustee |
| Tim Nash | Trustee |
| Sue Bush | Secretary |
| Leonetta Scappini | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $268,383 |
| Other Expenses | $219,488 |
| Total Fundraising Expense | $67,427 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $206,012 | $26,651 | $13,325 | $245,988 |
| Depreciation Depletion | $39,806 | - | - | $39,806 |
| Insurance | $28,689 | - | - | $28,689 |
| Payroll Taxes | $19,162 | $2,156 | $1,077 | $22,395 |
| Fees for Services Accounting | - | $7,200 | - | $7,200 |
| Other Expenses | $4,477 | $26,842 | $53,025 | $4,477 |
| Occupancy | - | $4,334 | - | $4,334 |
| All Other Expenses | $3,408 | - | - | $3,408 |
| Office Expenses | - | $2,562 | - | $2,562 |
| Interest | - | $722 | - | $722 |
| Total Functional Expenses | $349,977 | $70,467 | $67,427 | $487,871 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $50,769 |
| Fundraising Direct Expenses | $24,775 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Main Event | $50,769 | $50,769 | $14,475 | $36,294 |
| Total Events | $50,769 | $50,769 | $24,775 | $25,994 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Edward Morris | MEMBER ON THE ORGANIZATION'S BOARD OF TRUSTEES | THE ORGANIZATION PURCHASED A TRUCK AT FAIR MARKET VALUE FROM ONE OF ITS BOARD OF TRUSTEES IN THE AMOUNT OF $25,000 FOR USE IN ITS OPERATIONS. | No | $25,000 |
“The organization's governing board met and reviewed and approved the form 990 before it was filed.”
“The organization makes it's governing documents available to the public upon request.”
“Loss of william gray charitable trust -159,103.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 1 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE ORGANIZATION PROVIDES EDUCATION IN SAILING, ROWING AND WATER SAFETY. |
| IRS990/AllOtherContributionsAmt | 0 | 110037 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 3408 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 3408 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | LEONETTA SCAPPINI |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7817415225 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 492 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | HINGHAM |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 02043 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 1 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 56279 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 5433 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContriRptFundraisingEventAmt | 0 | 4404 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 114441 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 34 |
| IRS990/CYOtherExpensesAmt | 0 | 219488 |
| IRS990/CYOtherRevenueAmt | 0 | 29883 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 326911 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -16602 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 268383 |
| IRS990/CYTotalExpensesAmt | 0 | 487871 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 67427 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 471269 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 39806 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 39806 |
| IRS990/Desc | 0 | THE ORGANIZATION PROVIDES EDUCATION IN SAILING, ROWING AND WATER SAFETY TO INDIVIDUALS OF ALL AGES. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 29 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 349977 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 7200 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7200 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 19 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 20 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 21 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 22 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 17 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 18 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 19 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 20 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 21 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 22 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 22 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | NANCY CLAPP KERBER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | LEONETTA SCAPPINI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SUE BUSH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JAY BRASSEUR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MARIA BROMLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JACK CHAPIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | PETER DOLPHIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | DANA DONNELLY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | STURT ENGLISH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | STEVE ESIELONIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | BETSY HARLING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | LINDA KUTSCH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | LLOYD LIPSETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | KENT MARKS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | LIZA MCKINNON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | SCOTT MENARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | MAGGIE MERRILL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | ED MORRIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | TIM NASH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | RICK PEDONE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 20 | JAMES RANDALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 21 | NINA VILLANOVA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 22 | MARY COURTNEY WHAMOND |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 22 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 22 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 20 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 21 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 22 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1971 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 1 |
| IRS990/FundraisingAmt | 0 | 4404 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 24775 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 50769 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 23 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 496044 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 23 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 28689 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 28689 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 722 |
| IRS990/InterestGrp/TotalAmt | 0 | 722 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 34 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 34 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 159103 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 526358 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 218664 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 255068 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 781426 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE ORGANIZATION PROVIDES EDUCATION IN SAILING, ROWING AND WATER SAFETY TO INDIVIDUALS OF ALL AGES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 20000 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 15297 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 427471 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 251766 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 25994 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 25994 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 4334 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 4334 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 2562 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2562 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -159103 |
| IRS990/OtherExpensesGrp/Desc | 0 | FUNDRAISING |
| IRS990/OtherExpensesGrp/Desc | 1 | EQUIPMENT REPAIRS AND S |
| IRS990/OtherExpensesGrp/Desc | 2 | BANK AND CREDIT CARD FE |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 53025 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 26842 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 48423 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 4477 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 53025 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 48423 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 26842 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 4477 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611710 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3889 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 3889 |
| IRS990/OtherRevenueTotalAmt | 0 | 3889 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 13325 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 26651 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 206012 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 245988 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 1077 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2156 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 19162 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 22395 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 5526 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 4477 |
| IRS990/PrincipalOfficerNm | 0 | NANCY CLAPP KERBER |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 326911 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 326911 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 34605 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 27510 |
| IRS990/PYOtherExpensesAmt | 0 | 144615 |
| IRS990/PYOtherRevenueAmt | 0 | 7068 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 346499 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 45860 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 225207 |
| IRS990/PYTotalExpensesAmt | 0 | 369822 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 415682 |
| IRS990/QuidProQuoContributionsInd | 0 | 1 |
| IRS990/QuidProQuoContriDisclInd | 0 | 1 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -16602 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 330834 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 7899 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 2085 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 114441 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 34605 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 43756 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 24834 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 29265 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 246901 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 1507516 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 3889 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 2849 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 6402 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 4574 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 7657 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 25371 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.73310 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.69910 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 199596 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 47305 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 114441 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 34605 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 43756 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 24834 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 29265 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 246901 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 272272 |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 91368 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 56990 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 148358 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 163700 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 469368 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 633068 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 255068 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 24775 |
| IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt | 0 | 2000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt | 0 | 2000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | MAIN EVENT |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt | 0 | 8300 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt | 0 | 8300 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 50769 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 50769 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.