Civic Intelligence

Greater Lawrence Community Boating Program Inc.

990 • Fiscal year 2023 • EIN 04-2671824

Nov 01, 2022 to Oct 31, 2023 • Filed on Sep 12, 2024

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

82nd percentile

0.14x

Higher debt load relative to assets than 82% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

82nd percentile

0.09x

Higher debt load relative to revenue than 82% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

18th percentile

-24%

Higher net margin than 18% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

97th percentile

$78,201

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 17.3% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

17th percentile

-30%

Faster asset growth than 17% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

23rd percentile

-22%

Faster revenue growth than 23% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Down

$281,927

Down $121,945 (-30%) from 2022

Net Assets

Down

$243,294

Down $106,672 (-30%) from 2022

Liabilities

Down

$38,633

Down $15,273 (-28%) from 2022

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin18th percentile

Revenue

Down

$452,326

Down $127,146 (-22%) from 2022

Expenses

Down

$558,998

Down $1,475 (-0.3%) from 2022

Net Income

Down

-$106,672

Down $125,671 (-661%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth17th 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

2023

Assets$281,927
Liabilities$38,633
Net Assets$243,294
Open 2023 Filing

Operations Trend

Revenue Growth23rd 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

2023

Revenue$452,326
Expenses$558,998
Net Income-$106,672
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2022 to Oct 31, 2023
Signed
Sep 12, 2024
Return Version
2022v5.0
Gross Receipts
$473,718
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
Savings and Temporary Cash Investments$75,443$131,935▲ $56,492
Land, Buildings, and Equipment, Net$126,889$95,861▼ $31,028
Pledges and Grants Receivable$35,000$35,000→ $0
Prepaid Expenses and Deferred Charges$14,130$14,873▲ $743
Cash and Non-Interest-Bearing Accounts$152,410$4,258▼ $148,152
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$403,872$281,927▼ $121,945
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$40,969$31,048▼ $9,921
Mortgage Notes Payable Secured by Investment Property$12,937$7,585▼ $5,352
Total Liabilities$53,906$38,633▼ $15,273
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$314,966$208,294▼ $106,672
Net Assets With Donor Restrictions$35,000$35,000→ $0
Total Net Assets Fund Balance$349,966$243,294▼ $106,672
Total Liabilities and Net Assets / Fund Balance$403,872$281,927▼ $121,945

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$95,861$927,393$1,023,254
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Richard P Koehler JrExecutive DirecFT$78,201$78,201

Board Members and Trustees

NameTitle
See Attached ListingDirector
Andrew BlanchetteTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$198,859
Program Service Revenue
$237,019
Investment Income
$1,146
Other Revenue
$15,302
All Other Contributions
$183,859
Change in Net Assets
$-106,672

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 Amount
Boats and Planes$22,000
Other Non Cash Contri Table$7,500
Total Noncash Contributions$29,500

Audited Revenue Reconciliation

Revenue per Audited Statements
$452,326
Total Revenue per Audited Statements
$452,326
Total Revenue per Form 990
$452,326
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$294,865
Salaries, Compensation, and Employee Benefits$264,133
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$166,758--$166,758
Current Officers, Directors, Trustees, and Key Employees-$78,201-$78,201
Depreciation Depletion$54,228--$54,228
Insurance$12,888$17,797-$30,685
Payroll Taxes$13,053$6,121-$19,174
Office Expenses$8,499$2,986-$11,485
Fees for Services Accounting-$9,000-$9,000
Occupancy$7,500--$7,500
Other Expenses$44,721$7,431-$7,431
All Other Expenses$7,121$110-$7,231
Fees for Services Other-$6,652-$6,652
Interest-$546-$546
Total Functional Expenses$430,154$128,844$0$558,998

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$558,998
Total Expenses per Audited Statements$558,998
Total Expenses per Form 990$558,998
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$36,694
Fundraising Direct Expenses$21,392
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Activities$36,694$36,694$21,392$15,302
Total Events$36,694$36,694$21,392$15,302
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
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
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, Section A, Line 2

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

Form 990, Part VI, Section B, Line 11B

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

Form 990, Part VI, Section C, Line 19

“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
Andrew Blanchette
Title
Treasurer
Signed
2024-09-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard P Koehler Jr
Legal Domicile
Ma
Voting Board Members
30
Independent Board Members
30
Employees
34

Preparer

Firm
Harvey & Martin PLLC
Address
43 High St Suite 210, North Andover, MA 01845
Preparer
Kathleen P Melia
Phone
9786887701
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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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0626520
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0472942
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0474303
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0525490
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02648251
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt018
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt022
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt072
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt098
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt098
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0308
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportPY170Pct00.99980
IRS990ScheduleA/PublicSupportTotal170Amt02648251
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0548996
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0474303
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0525490
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02648251
IRS990ScheduleA/TotalSupportAmt02648559
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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IRS990ScheduleD/ExpensesSubtotalAmt0558998
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt095861
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0927393
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01023254
IRS990ScheduleD/RevenueSubtotalAmt0452326
IRS990ScheduleD/TotalBookValueLandBuildingsAmt095861
IRS990ScheduleD/TotalExpensesPerForm990Amt0558998
IRS990ScheduleD/TotalRevenuePerForm990Amt0452326
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0452326
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt021392
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt036694
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt036694
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt036694
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt015302
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt021392
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt021392
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/BoatsAndPlanesGrp/NoncashContributionsRptF990Amt022000
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0RENT
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt07500
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, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0403872
IRS990/TotalAssetsEOYAmt0281927
IRS990/TotalAssetsGrp/BOYAmt0403872
IRS990/TotalAssetsGrp/EOYAmt0281927
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0198859
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0128844
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0430154
IRS990/TotalFunctionalExpensesGrp/TotalAmt0558998
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt053906
IRS990/TotalLiabilitiesEOYAmt038633
IRS990/TotalLiabilitiesGrp/BOYAmt053906
IRS990/TotalLiabilitiesGrp/EOYAmt038633
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0349966
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0243294
IRS990/TotalProgramServiceExpensesAmt0430154
IRS990/TotalProgramServiceRevenueAmt0237019
IRS990/TotalReportableCompFromOrgAmt078201
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0452326
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0403872
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0281927
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0LAWRENCE
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001843
IRS990/VotingMembersGoverningBodyCnt030
IRS990/VotingMembersIndependentCnt030
IRS990/WebsiteAddressTxt0WWW.BOATINGPROGRAM.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANDREW BLANCHETTE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-12
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
ReturnHeader/Filer/USAddress/CityNm0LAWRENCE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001843
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
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/ReturnTs02024-09-12T11:15:59-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02022-11-01
ReturnHeader/TaxPeriodEndDt02023-10-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$281,927
Liabilities
$38,633
Net assets
$243,294
Revenue
$452,326
Expenses
$558,998
Net income
-$106,672
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