Civic Intelligence

Greater Lawrence Community Boating Program Inc.

990 • Fiscal year 2019 • EIN 04-2671824

Nov 01, 2018 to Oct 31, 2019 • Filed on Sep 14, 2020

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

68th percentile

0.13x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

66th percentile

0.09x

Higher debt load relative to revenue than 66% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

24th percentile

-7.5%

Higher net margin than 24% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

79th percentile

$74,627

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 14.6% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

13th percentile

-13%

Faster asset growth than 13% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

29th percentile

-6.6%

Faster revenue growth than 29% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets68th percentile

Assets

Down

$360,156

Down $53,319 (-13%) from 2018

Net Assets

Down

$312,089

Down $38,374 (-11%) from 2018

Liabilities

Down

$48,067

Down $14,945 (-24%) from 2018

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin24th percentile

Revenue

Down

$510,464

Down $36,079 (-6.6%) from 2018

Expenses

Up

$548,838

Up $51,743 (+10%) from 2018

Net Income

Down

-$38,374

Down $87,822 (-178%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth13th 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

2019

Assets$360,156
Liabilities$48,067
Net Assets$312,089
Open 2019 Filing

Operations Trend

Revenue Growth29th 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

2019

Revenue$510,464
Expenses$548,838
Net Income-$38,374
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2018 to Oct 31, 2019
Signed
Sep 14, 2020
Return Version
2018v3.1
Gross Receipts
$524,541
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
Land, Buildings, and Equipment, Net$136,732$163,350▲ $26,618
Savings and Temporary Cash Investments$77,210$77,406▲ $196
Cash and Non-Interest-Bearing Accounts$147,614$72,333▼ $75,281
Pledges and Grants Receivable$30,000$17,500▼ $12,500
Accounts Receivable$9,494$16,788▲ $7,294
Prepaid Expenses and Deferred Charges$12,425$12,778▲ $353
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$413,475$360,156▼ $53,319
Other Assets Total-$1-
Liabilities
Accounts Payable and Accrued Expenses$21,696$40,719▲ $19,023
Mortgage Notes Payable Secured by Investment Property$41,316$7,348▼ $33,968
Total Liabilities$63,012$48,067▼ $14,945
Net Assets / Fund Balance
Unrestricted Net Assets$320,463$294,589▼ $25,874
Temporarily Rstr Net Assets$30,000$17,500▼ $12,500
Total Net Assets Fund Balance$350,463$312,089▼ $38,374
Total Liabilities and Net Assets / Fund Balance$413,475$360,156▼ $53,319

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$163,350$677,407$840,757
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Richard P Koehler JrExecutive DirecFT$74,627$74,627

Board Members and Trustees

NameTitle
See Attached ListingDirector
Jim GillmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$208,032
Program Service Revenue
$272,200
Investment Income
$98
Other Revenue
$30,134
All Other Contributions
$190,532
Change in Net Assets
$-38,374
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$302,790
Salaries, Compensation, and Employee Benefits$246,048
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$147,401--$147,401
Current Officers, Directors, Trustees, and Key Employees-$74,627-$74,627
Depreciation Depletion$52,608--$52,608
Payroll Taxes$15,947$8,073-$24,020
Insurance$9,729$13,436-$23,165
Office Expenses$10,718$3,766-$14,484
All Other Expenses$4,805$5,273-$10,078
Fees for Services Accounting-$8,000-$8,000
Occupancy$7,500--$7,500
Fees for Services Other-$6,291-$6,291
Other Expenses$5,873--$5,873
Interest-$999-$999
Total Functional Expenses$428,373$120,465$0$548,838
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$44,211
Fundraising Direct Expenses$14,077
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Activities$44,211$44,211$14,077$30,134
Total Events$44,211$44,211$14,077$30,134
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
2020-09-14
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 PLLC
Address
43 High St Suite 210, North Andover, MA 01845
Preparer
Kathleen P Melia
Phone
9786887701
Raw XML Appendix397 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/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0412963
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02170261
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt098
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt099
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt097
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0210
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0164
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0668
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0163350
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0677407
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0840757
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0163350
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt014077
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt044211
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt030134
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt014077
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt014077
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IRS990/ScheduleJRequiredInd0false
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt0413475
IRS990/TotalAssetsGrp/EOYAmt0360156
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IRS990/TotalContributionsAmt0208032
IRS990/TotalEmployeeCnt035
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0120465
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0428373
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IRS990/TotalProgramServiceRevenueAmt0272200
IRS990/TotalReportableCompFromOrgAmt074627
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0510464
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IRS990/USAddress/CityNm0LAWRENCE
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001843
IRS990/VotingMembersGoverningBodyCnt038
IRS990/VotingMembersIndependentCnt038
IRS990/WebsiteAddressTxt0WWW.BOATINGPROGRAM.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JIM GILLMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-09-14
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
ReturnHeader/Filer/USAddress/CityNm0LAWRENCE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001843
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0832002817
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Harvey & Martin PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt043 High St Suite 210
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0North Andover
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001845
ReturnHeader/PreparerPersonGrp/PhoneNum09786887701
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATHLEEN P MELIA
ReturnHeader/ReturnTs02020-09-14T12:11:40-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-11-01
ReturnHeader/TaxPeriodEndDt02019-10-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$360,156
Liabilities
$48,067
Net assets
$312,089
Revenue
$510,464
Expenses
$548,838
Net income
-$38,374
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