Civic Intelligence

Greater Lawrence Community Boating Program Inc.

990 • Fiscal year 2018 • EIN 04-2671824

Nov 01, 2017 to Oct 31, 2018 • Filed on Sep 12, 2019

Organization ProfileWWW.BOATINGPROGRAM.COM
PO Box 955Lawrence, MA 01843

(978) 681-8675

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

69th percentile

0.15x

Higher debt load relative to assets than 69% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

68th percentile

0.12x

Higher debt load relative to revenue than 68% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

63rd percentile

9.0%

Higher net margin than 63% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

78th percentile

$72,627

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 13.3% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

70th percentile

11%

Faster asset growth than 70% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

63rd percentile

12%

Faster revenue growth than 63% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets69th percentile

Assets

Up

$413,475

Up $41,866 (+11%) from 2017

Net Assets

Up

$350,463

Up $49,448 (+16%) from 2017

Liabilities

Down

$63,012

Down $7,582 (-11%) from 2017

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin63rd percentile

Revenue

Up

$546,543

Up $56,822 (+12%) from 2017

Expenses

Up

$497,095

Up $51,093 (+11%) from 2017

Net Income

Up

$49,448

Up $5,729 (+13%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth70th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2011: $245,428Liabilities 2011: $75,501Net Assets 2011: $169,9272011Assets 2012: $219,803Liabilities 2012: $42,650Net Assets 2012: $177,1532012Assets 2013: $216,917Liabilities 2013: $35,240Net Assets 2013: $181,6772013Assets 2014: $193,397Liabilities 2014: $33,651Net Assets 2014: $159,7462014Assets 2015: $202,947Liabilities 2015: $22,327Net Assets 2015: $180,6202015Assets 2016: $274,284Liabilities 2016: $16,989Net Assets 2016: $257,2952016Assets 2017: $371,609Liabilities 2017: $70,594Net Assets 2017: $301,0152017Assets 2018: $413,475Liabilities 2018: $63,012Net Assets 2018: $350,4632018Assets 2019: $360,156Liabilities 2019: $48,067Net Assets 2019: $312,0892019Assets 2020: $340,881Liabilities 2020: $78,228Net Assets 2020: $262,6532020Assets 2021: $390,399Liabilities 2021: $59,432Net Assets 2021: $330,9672021Assets 2022: $403,872Liabilities 2022: $53,906Net Assets 2022: $349,9662022Assets 2023: $281,927Liabilities 2023: $38,633Net Assets 2023: $243,2942023Assets 2024: $364,515Liabilities 2024: $86,488Net Assets 2024: $278,0272024

Highlighted filing

2018

Assets$413,475
Liabilities$63,012
Net Assets$350,463
Open 2018 Filing

Operations Trend

Revenue Growth63rd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2011: $314,583Expenses 2011: $308,530Net Income 2011: $6,0532011Revenue 2012: $363,108Expenses 2012: $355,882Net Income 2012: $7,2262012Revenue 2013: $405,469Expenses 2013: $400,945Net Income 2013: $4,5242013Revenue 2014: $365,855Expenses 2014: $387,786Net Income 2014: -$21,9312014Revenue 2015: $435,023Expenses 2015: $414,149Net Income 2015: $20,8742015Revenue 2016: $493,791Expenses 2016: $417,116Net Income 2016: $76,6752016Revenue 2017: $489,721Expenses 2017: $446,002Net Income 2017: $43,7192017Revenue 2018: $546,543Expenses 2018: $497,095Net Income 2018: $49,4482018Revenue 2019: $510,464Expenses 2019: $548,838Net Income 2019: -$38,3742019Revenue 2020: $480,989Expenses 2020: $518,767Net Income 2020: -$37,7782020Revenue 2021: $626,542Expenses 2021: $558,228Net Income 2021: $68,3142021Revenue 2022: $579,472Expenses 2022: $560,473Net Income 2022: $18,9992022Revenue 2023: $452,326Expenses 2023: $558,998Net Income 2023: -$106,6722023Revenue 2024: $617,495Expenses 2024: $582,762Net Income 2024: $34,7332024

Highlighted filing

2018

Revenue$546,543
Expenses$497,095
Net Income$49,448
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2017 to Oct 31, 2018
Signed
Sep 12, 2019
Return Version
2017v2.2
Gross Receipts
$569,426
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$106,695$147,614▲ $40,919
Land, Buildings, and Equipment, Net$153,395$136,732▼ $16,663
Savings and Temporary Cash Investments$77,119$77,210▲ $91
Pledges and Grants Receivable$15,000$30,000▲ $15,000
Prepaid Expenses and Deferred Charges$12,454$12,425▼ $29
Accounts Receivable$6,946$9,494▲ $2,548
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$371,609$413,475▲ $41,866
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$53,643$41,316▼ $12,327
Accounts Payable and Accrued Expenses$16,951$21,696▲ $4,745
Total Liabilities$70,594$63,012▼ $7,582
Net Assets / Fund Balance
Unrestricted Net Assets$286,015$320,463▲ $34,448
Temporarily Rstr Net Assets$15,000$30,000▲ $15,000
Total Net Assets Fund Balance$301,015$350,463▲ $49,448
Total Liabilities and Net Assets / Fund Balance$371,609$413,475▲ $41,866

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$136,732$624,799$761,531
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Richard P Koehler JrExecutive DirecFT$72,627$72,627

Board Members and Trustees

NameTitle
See Attached ListingDirector
Jim GillmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$201,417
Program Service Revenue
$329,435
Investment Income
$103
Other Revenue
$15,588
All Other Contributions
$186,417
Change in Net Assets
$49,448

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Other Non Cash Contri Table$9,000Fair Market Value (FMV)
Other Non Cash Contri Table$7,500Fair Market Value (FMV)
Other Non Cash Contri Table$5,525Fair Market Value (FMV)
Other Non Cash Contri Table$4,400Fair Market Value (FMV)
Total Noncash Contributions$26,425-

Audited Revenue Reconciliation

Revenue per Audited Statements
$546,543
Total Revenue per Audited Statements
$546,543
Total Revenue per Form 990
$546,543
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$249,397
Salaries, Compensation, and Employee Benefits$247,698
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$155,343--$155,343
Current Officers, Directors, Trustees, and Key Employees-$72,627-$72,627
Depreciation Depletion$45,503--$45,503
Insurance$9,362$12,928-$22,290
Payroll Taxes$13,443$6,285-$19,728
All Other Expenses$9,584$3,732-$13,316
Office Expenses$9,047$3,179-$12,226
Occupancy$7,500--$7,500
Fees for Services Other-$7,223-$7,223
Other Expenses$25,295$6,577-$6,577
Fees for Services Accounting-$5,200-$5,200
Interest-$1,961-$1,961
Total Functional Expenses$377,383$119,712$0$497,095

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$497,095
Total Expenses per Audited Statements$497,095
Total Expenses per Form 990$497,095
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$38,471
Fundraising Direct Expenses$22,883
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Activities$38,471$38,471$22,883$15,588
Total Events$38,471$38,471$22,883$15,588
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“Certain officers and directors are spouses or close family relatives.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“Form 990 will be reviewed by key members of management.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Available upon written request or on massachusetts attorney general web site.”

Filing and Contact Details

Filer

Filer Name
Greater Lawrence Community Boating
EIN
04-2671824
Phone
9786818675
Address
PO BOX 955, LAWRENCE, MA 01843

Signing Officer

Name
Jim Gillman
Title
Treasurer
Signed
2019-09-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard P Koehler Jr
Legal Domicile
Ma
Voting Board Members
38
Independent Board Members
38
Employees
35

Preparer

Firm
Harvey & Martin PC
Address
43 High St Suite 210, North Andover, MA 01845
Preparer
Kathleen P Melia
Phone
9786887701
Raw XML AppendixShowing 400 of 416 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.

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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0164
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0230
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0800
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99960
IRS990ScheduleA/PublicSupportPY170Pct00.99950
IRS990ScheduleA/PublicSupportTotal170Amt02086902
IRS990ScheduleA/SubstantialContributorsTotAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0344420
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0390257
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02086902
IRS990ScheduleA/TotalSupportAmt02087702
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0497095
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0136732
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0624799
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0761531
IRS990ScheduleD/RevenueSubtotalAmt0546543
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0136732
IRS990ScheduleD/TotalExpensesPerForm990Amt0497095
IRS990ScheduleD/TotalRevenuePerForm990Amt0546543
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0546543
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0497095
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt022883
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt022883
IRS990ScheduleG/SpecialFundraisingEventsInd0X
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IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0R&M
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1RENT
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc2BOATS&EQUIPMENT
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc3SUPPLIES
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt1FMV
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt2FMV
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt3FMV
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt09000
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt17500
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt24400
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt35525
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CERTAIN OFFICERS AND DIRECTORS ARE SPOUSES OR CLOSE FAMILY RELATIVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 WILL BE REVIEWED BY KEY MEMBERS OF MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON WRITTEN REQUEST OR ON MASSACHUSETTS ATTORNEY GENERAL WEB SITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0413475
IRS990/TotalAssetsGrp/BOYAmt0371609
IRS990/TotalAssetsGrp/EOYAmt0413475
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IRS990/TotalContributionsAmt0201417
IRS990/TotalEmployeeCnt035
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0119712
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0377383
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IRS990/TotalLiabilitiesGrp/EOYAmt063012
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IRS990/TotalProgramServiceRevenueAmt0329435
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0546543
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0413475
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0286015
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0870 HAVERHILL STREET
IRS990/USAddress/CityNm0ROWLEY
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001969
IRS990/VotingMembersGoverningBodyCnt038
IRS990/VotingMembersIndependentCnt038
IRS990/WebsiteAddressTxt0WWW.BOATINGPROGRAM.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JIM GILLMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-09-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GREATER LAWRENCE COMMUNITY BOATING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PROGRAM INC
ReturnHeader/Filer/BusinessNameControlTxt0GREA
ReturnHeader/Filer/EIN0042671824
ReturnHeader/Filer/PhoneNum09786818675
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 955

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$413,475
Liabilities
$63,012
Net assets
$350,463
Revenue
$546,543
Expenses
$497,095
Net income
$49,448
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.65$0.86$2.78$6.17$5.83$0.35
2023Detailed filing. Detailed filing data is available for this year.$2.82$0.39$2.43$4.52$5.59$1.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.04$0.54$3.50$5.79$5.60$0.19
2021Detailed filing. Detailed filing data is available for this year.$3.90$0.59$3.31$6.27$5.58$0.68
2020Detailed filing. Detailed filing data is available for this year.$3.41$0.78$2.63$4.81$5.19$0.38
2019Detailed filing. Detailed filing data is available for this year.$3.60$0.48$3.12$5.10$5.49$0.38
2018Detailed filing. Detailed filing data is available for this year.$4.13$0.63$3.50$5.47$4.97$0.49
2017Summary only. Only limited summary data is available for this year.$3.72$0.71$3.01$4.90$4.46$0.44
2016Summary only. Only limited summary data is available for this year.$2.74$0.17$2.57$4.94$4.17$0.77
2015Summary only. Only limited summary data is available for this year.$2.03$0.22$1.81$4.35$4.14$0.21
2014Summary only. Only limited summary data is available for this year.$1.93$0.34$1.60$3.66$3.88$0.22
2013Summary only. Only limited summary data is available for this year.$2.17$0.35$1.82$4.05$4.01$0.05
2012Summary only. Only limited summary data is available for this year.$2.20$0.43$1.77$3.63$3.56$0.07
2011Summary only. Only limited summary data is available for this year.$2.45$0.76$1.70$3.15$3.09$0.06