Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
EIN 04-2671824 • 501(c)3 • Lawrence, MA
Profile
To teach safe, responsible boating and environmental awareness in which youth and adults can learn to sail, row and enjoy water activities on the merrimack river in lawrence, massachusetts.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
53rd percentile
Higher net margin than 53% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 12.8% of source-year revenue.
Asset Growth
82nd percentile
Faster asset growth than 82% of similar nonprofits.
Revenue Growth
77th percentile
Faster revenue growth than 77% of similar nonprofits.
Assets
Up$364,515
Up $82,588 (+29%) from 2023
Liabilities
Up$86,488
Up $47,855 (+124%) from 2023
Net Assets
Up$278,027
Up $34,733 (+14%) from 2023
Revenue
Up$617,495
Up $165,169 (+37%) from 2023
Expenses
Up$582,762
Up $23,764 (+4.3%) from 2023
Net Income
Up$34,733
Up $141,405 (+133%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To teach safe, responsible boating and environmental awareness in which youth and adults can learn to sail, row and enjoy water activities on the merrimack river in lawrence, massachusetts.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $95,861 | $144,985 | ▲ $49,124 |
| Cash and Non-Interest-Bearing Accounts | $4,258 | $131,376 | ▲ $127,118 |
| Savings and Temporary Cash Investments | $131,935 | $66,242 | ▼ $65,693 |
| Prepaid Expenses and Deferred Charges | $14,873 | $14,412 | ▼ $461 |
| Pledges and Grants Receivable | $35,000 | $7,500 | ▼ $27,500 |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $281,927 | $364,515 | ▲ $82,588 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $31,048 | $45,184 | ▲ $14,136 |
| Mortgage Notes Payable Secured by Investment Property | $7,585 | $41,304 | ▲ $33,719 |
| Total Liabilities | $38,633 | $86,488 | ▲ $47,855 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $208,294 | $270,527 | ▲ $62,233 |
| Net Assets With Donor Restrictions | $35,000 | $7,500 | ▼ $27,500 |
| Total Net Assets Fund Balance | $243,294 | $278,027 | ▲ $34,733 |
| Total Liabilities and Net Assets / Fund Balance | $281,927 | $364,515 | ▲ $82,588 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $144,985 | $984,185 | $1,129,170 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Richard P Koehler Jr | Executive Direc | FT | $79,146 | $79,146 |
| Name | Title |
|---|---|
| See Attached Listing | Director |
| Andrew Blanchette | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $301,375 |
| Salaries, Compensation, and Employee Benefits | $281,387 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $180,707 | - | - | $180,707 |
| Current Officers, Directors, Trustees, and Key Employees | - | $79,146 | - | $79,146 |
| Depreciation Depletion | $56,792 | - | - | $56,792 |
| Insurance | $13,300 | $18,367 | - | $31,667 |
| Payroll Taxes | $14,975 | $6,559 | - | $21,534 |
| Office Expenses | $9,605 | $3,374 | - | $12,979 |
| Fees for Services Accounting | - | $9,000 | - | $9,000 |
| All Other Expenses | $8,447 | $436 | - | $8,883 |
| Fees for Services Other | - | $8,171 | - | $8,171 |
| Occupancy | $7,500 | - | - | $7,500 |
| Other Expenses | $49,642 | $7,297 | - | $7,297 |
| Interest | - | $1,186 | - | $1,186 |
| Total Functional Expenses | $449,226 | $133,536 | $0 | $582,762 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $582,762 |
| Total Expenses per Audited Statements | $582,762 |
| Total Expenses per Form 990 | $582,762 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $47,516 |
| Fundraising Direct Expenses | $17,719 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Fundraising Activities | $47,516 | $47,516 | $17,719 | $29,797 |
| Total Events | $47,516 | $47,516 | $17,719 | $29,797 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“Certain officers and directors are spouses or close family relatives.”
“Form 990 will be reviewed by key members of management.”
“Available upon written request or on massachusetts attorney general web site.”
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 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 31048 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 45184 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO TEACH SAFE, RESPONSIBLE BOATING AND ENVIRONMENTAL AWARENESS IN WHICH YOUTH AND ADULTS CAN LEARN TO SAIL, ROW AND ENJOY WATER ACTIVITIES ON THE MERRIMACK RIVER IN LAWRENCE, MASSACHUSETTS. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllOtherContributionsAmt | 0 | 293361 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 436 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 8447 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 8883 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | RICHARD P KOEHLER JR |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9786818675 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1 EATON STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LAWRENCE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 01843 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 4258 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 131376 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 79146 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 79146 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 321361 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2623 |
| IRS990/CYOtherExpensesAmt | 0 | 301375 |
| IRS990/CYOtherRevenueAmt | 0 | 29797 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 263714 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 34733 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 281387 |
| IRS990/CYTotalExpensesAmt | 0 | 582762 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 617495 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 56792 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 56792 |
| IRS990/Desc | 0 | COMMUNITY BOATING ACTIVITIES AND SAFETY COURSES; INSTRUCTIONAL SAILING, BOATING, ROWING, ETC. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 35000 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 7500 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 36 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 449226 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 9000 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 9000 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 8171 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 8171 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | RICHARD P KOEHLER JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SEE ATTACHED LISTING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ANDREW BLANCHETTE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 79146 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Executive Direc |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingDirectExpensesAmt | 0 | 17719 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 47516 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 30 |
| IRS990/GovernmentGrantsAmt | 0 | 28000 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 635214 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 30 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 18367 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 13300 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 31667 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 1186 |
| IRS990/InterestGrp/TotalAmt | 0 | 1186 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2623 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2623 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 12 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 984185 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 95861 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 144985 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1129170 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO TEACH SAFE, RESPONSIBLE BOATING AND ENVIRONMENTAL AWARENESS IN WHICH YOUTH AND ADULTS CAN LEARN TO SAIL, ROW AND ENJOY WATER ACTIVITIES ON THE MERRIMACK RIVER IN LAWRENCE, MASSACHUSETTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 7585 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 41304 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 243294 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 278027 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 29797 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 208294 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 270527 |
| IRS990/NoncashContributionsAmt | 0 | 7500 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 7500 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 7500 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3374 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 9605 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 12979 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | OUTSIDE SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | PROGRAM EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | COMPUTER EXPENSE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 7297 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 56756 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 51502 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 49642 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 56756 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 51502 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 49642 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 7297 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 180707 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 180707 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 6559 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 14975 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 21534 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 35000 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 7500 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 14873 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 14412 |
| IRS990/PrincipalOfficerNm | 0 | RICHARD P KOEHLER JR |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Membership Dues & Assessments |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 263714 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 263714 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 198859 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 1146 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 294865 |
| IRS990/PYOtherRevenueAmt | 0 | 15302 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 237019 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -106672 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 264133 |
| IRS990/PYTotalExpensesAmt | 0 | 558998 |
| IRS990/PYTotalRevenueAmt | 0 | 452326 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 34733 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 131935 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 66242 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 435878 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 548996 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 626520 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 472942 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 474303 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 2558639 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 1146 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 18 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 22 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 72 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 98 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 1356 |
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| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 626520 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | CERTAIN OFFICERS AND DIRECTORS ARE SPOUSES OR CLOSE FAMILY RELATIVES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FORM 990 WILL BE REVIEWED BY KEY MEMBERS OF MANAGEMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | AVAILABLE UPON WRITTEN REQUEST OR ON MASSACHUSETTS ATTORNEY GENERAL WEB SITE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, Line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section C, Line 19 |
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| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 582762 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 86488 |
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| IRS990/TravelGrp/TotalAmt | 0 | 0 |
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| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 955 |
| IRS990/USAddress/CityNm | 0 | LAWRENCE |
| IRS990/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/USAddress/ZIPCd | 0 | 01843 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 30 |
| IRS990/VotingMembersIndependentCnt | 0 | 30 |
| IRS990/WebsiteAddressTxt | 0 | WWW.BOATINGPROGRAM.COM |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ANDREW BLANCHETTE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-12-04 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | GREATER LAWRENCE COMMUNITY BOATING |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | PROGRAM INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | GREA |
| ReturnHeader/Filer/EIN | 0 | 042671824 |
| ReturnHeader/Filer/PhoneNum | 0 | 9786818675 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 955 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LAWRENCE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 01843 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 832002817 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Harvey & Martin PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 43 High St Suite 210 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | North Andover |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 01845 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9786887701 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KATHLEEN P MELIA |
| ReturnHeader/ReturnTs | 0 | 2025-12-04T08:59:31-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-11-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-10-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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