Civic Intelligence

Courageous Sailing Center for Youth Inc.

990 • Fiscal year 2015 • EIN 04-2987534

Jan 01, 2015 to Dec 31, 2015 • Filed on Sep 26, 2016

Organization ProfileCOURAGEOUSSAILING.ORG
One First AvenueCharlestown, MA 02129

(617) 242-3821

Siviq Scores

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

Liabilities / Assets

57th percentile

0.16x

Higher debt load relative to assets than 57% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

52nd percentile

0.12x

Higher debt load relative to revenue than 52% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

61st percentile

6.6%

Higher net margin than 61% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

64th percentile

$89,041

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

67th percentile

6.3%

Faster asset growth than 67% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

29th percentile

-4.8%

Faster revenue growth than 29% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$1,010,984

Up $60,221 (+6.3%) from 2014

Net Assets

Up

$850,469

Up $88,088 (+12%) from 2014

Liabilities

Down

$160,515

Down $27,867 (-15%) from 2014

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin61st percentile

Revenue

Down

$1,333,075

Down $66,672 (-4.8%) from 2014

Expenses

Up

$1,244,988

Up $62,160 (+5.3%) from 2014

Net Income

Down

$88,087

Down $128,832 (-59%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth67th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $498,351Liabilities 2010: $62,124Net Assets 2010: $436,2272010Assets 2011: $412,608Liabilities 2011: $90,701Net Assets 2011: $321,9072011Assets 2012: $558,113Liabilities 2012: $74,536Net Assets 2012: $483,5772012Assets 2013: $678,061Liabilities 2013: $132,599Net Assets 2013: $545,4622013Assets 2014: $950,763Liabilities 2014: $188,382Net Assets 2014: $762,3812014Assets 2015: $1,010,984Liabilities 2015: $160,515Net Assets 2015: $850,4692015Assets 2016: $865,285Liabilities 2016: $218,462Net Assets 2016: $646,8232016Assets 2017: $841,557Liabilities 2017: $130,739Net Assets 2017: $710,8182017Assets 2018: $732,976Liabilities 2018: $175,280Net Assets 2018: $557,6962018Assets 2019: $1,000,256Liabilities 2019: $333,275Net Assets 2019: $666,9812019Assets 2020: $1,200,793Liabilities 2020: $789,920Net Assets 2020: $410,8732020Assets 2021: $1,339,970Liabilities 2021: $224,737Net Assets 2021: $1,115,2332021Assets 2022: $1,583,439Liabilities 2022: $316,551Net Assets 2022: $1,266,8882022Assets 2023: $1,252,637Liabilities 2023: $297,865Net Assets 2023: $954,7722023Assets 2024: $1,945,191Liabilities 2024: $505,340Net Assets 2024: $1,439,8512024

Highlighted filing

2015

Assets$1,010,984
Liabilities$160,515
Net Assets$850,469
Open 2015 Filing

Operations Trend

Revenue Growth29th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $898,0982010Expenses 2011: $975,9502011Revenue 2012: $1,086,116Expenses 2012: $924,483Net Income 2012: $161,6332012Revenue 2013: $1,114,876Expenses 2013: $1,052,926Net Income 2013: $61,9502013Revenue 2014: $1,399,747Expenses 2014: $1,182,828Net Income 2014: $216,9192014Revenue 2015: $1,333,075Expenses 2015: $1,244,988Net Income 2015: $88,0872015Revenue 2016: $1,294,430Expenses 2016: $1,498,076Net Income 2016: -$203,6462016Revenue 2017: $1,550,715Expenses 2017: $1,486,720Net Income 2017: $63,9952017Revenue 2018: $1,417,703Expenses 2018: $1,570,825Net Income 2018: -$153,1222018Revenue 2019: $1,788,588Expenses 2019: $1,679,303Net Income 2019: $109,2852019Revenue 2020: $1,054,030Expenses 2020: $1,310,138Net Income 2020: -$256,1082020Revenue 2021: $2,470,734Expenses 2021: $1,766,374Net Income 2021: $704,3602021Revenue 2022: $2,393,673Expenses 2022: $2,242,018Net Income 2022: $151,6552022Revenue 2023: $2,252,716Expenses 2023: $2,564,832Net Income 2023: -$312,1162023Revenue 2024: $3,221,105Expenses 2024: $2,734,953Net Income 2024: $486,1522024

Highlighted filing

2015

Revenue$1,333,075
Expenses$1,244,988
Net Income$88,087
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Sep 26, 2016
Return Version
2015v2.1
Gross Receipts
$1,372,244
Mission and Program Overview

Mission

The mission of courageous sailing is to transform children's lives through sailing programs that inspire learning, personal growth, and leadership.

Instructional sailing program

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$312,870$400,012▲ $87,142
Cash and Non-Interest-Bearing Accounts$322,164$205,768▼ $116,396
Pledges and Grants Receivable$145,435$186,464▲ $41,029
Savings and Temporary Cash Investments$106,656$106,762▲ $106
Accounts Receivable$42,676$35,726▼ $6,950
Investments in Publicly Traded Securities-$18,694-
Prepaid Expenses and Deferred Charges$20,962$17,558▼ $3,404
Total Assets$950,763$1,010,984▲ $60,221
Other Assets Total$0$40,000▲ $40,000
Liabilities
Deferred Revenue$125,271$129,713▲ $4,442
Accounts Payable and Accrued Expenses$63,111$30,802▼ $32,309
Total Liabilities$188,382$160,515▼ $27,867
Net Assets / Fund Balance
Unrestricted Net Assets$509,035$633,095▲ $124,060
Temporarily Rstr Net Assets$253,346$217,374▼ $35,972
Total Net Assets Fund Balance$762,381$850,469▲ $88,088
Total Liabilities and Net Assets / Fund Balance$950,763$1,010,984▲ $60,221

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$298,104$485,382$783,486
Leasehold Improvements$101,908$20,683$122,591
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David DilorenzoExecutive DirectorFT$79,269$9,772$89,041

Board Members and Trustees

NameTitle
Mark LindsayPresident
Michael SilviaVice President
Alison SimonsDirector
Charley GoheenDirector
Chip TerryDirector
Chris DuboisDirector
Chris ProbynDirector
James BenensonDirector
Jodi ScarbroughDirector
John StrachanDirector
Jon RotenbergDirector
Kevin CainDirector
Maryalice DecampDirector
Melissa PartridgeDirector
Mike OpalDirector
Nancy JoyceDirector
Ned BicksDirector
Paul FosterDirector
Phil StathosDirector
R Gregg NourjianDirector
Richard WatsonDirector
Stephen UlianDirector
Clayton DeutschAssistant Treasurer
Ladd Thorne JrSecretary
Elisa SartoriTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$591,163
Program Service Revenue
$596,611
Investment Income
$2,497
Other Revenue
$142,804
All Other Contributions
$524,273
Change in Net Assets
$88,087

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Boats and Planes2$60,000Fair Market Value
Total Noncash Contributions2$60,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,333,076
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$32,904
Total Revenue per Audited Statements
$1,365,980
Total Revenue per Form 990
$1,333,076
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$877,812
Other Expenses$367,176
Total Fundraising Expense$91,539
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$618,676$24,799$47,505$690,980
Current Officers, Directors, Trustees, and Key Employees$79,565$3,251$6,226$89,042
Depreciation Depletion$63,548$9,570$11,564$84,682
Payroll Taxes$67,026$2,306$4,410$73,742
Insurance$31,360$2,650$3,244$37,254
Fees for Services Accounting$19,262$15,283$1,993$36,538
All Other Expenses$21,127$3,966$8,011$33,104
Other Employee Benefits$21,248$961$1,839$24,048
Other Expenses$0$18,000$0$18,000
Office Expenses$5,588$2,794$2,794$11,176
Information Technology$5,867$1,434$1,434$8,735
Advertising$3,424$18$22$3,464
Total Functional Expenses$1,066,348$87,101$91,539$1,244,988

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,277,892
Expenses per Audited Statements$1,244,988
Total Expenses per Form 990$1,244,988
Expenses Not Reported on Form 990$32,904
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$175,708
Fundraising Direct Expenses$32,904
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Make a Mark$135,567$68,677$5,507$63,170
Courageous Challenge$56,250$56,250$857$55,393
Total Events$242,598$175,708$32,904$142,804
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section B, Line 11

“The board of directors and audit commitee will review the form 990 for accuracy before it is filed.”

Form 990, Part VI, Section B, Line 12C

“Persons covered by the conflict of interest policy will annually disclose or update the president of the board of directors on a form provided by courageous sailing center for youth,inc. This form consists of several questions that could give rise to a conflict of interest. The form is signed by the covered individual to confirm that their responses are complete and correct to the best of their knowledge.”

Form 990, Part VI, Section B, Line 15

“The governance committee of the board shall review and approve the compensation policies and programs of principal administrators.”

Form 990, Part VI, Section C, Line 19

“The center makes its governing documents and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Courageous Sailing Center
EIN
04-2987534
Phone
6172423821
Address
ONE FIRST AVENUE, CHARLESTOWN, MA 02129

Signing Officer

Name
Elisa Sartori
Title
Treasurer
Phone
6172423821
Signed
2016-09-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elisa Sartori
Formed
1987
Legal Domicile
Ma
Voting Board Members
25
Independent Board Members
25
Employees
131
Volunteers
100

Preparer

Firm
O'CONNOR & DREW PC
Address
25 BRAINTREE HILL OFC PK SUITE 102, BRAINTREE, MA 02184
Preparer
Kevin J Carnes
Phone
6174711120
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The process has not changed from the prior year. The board of directors have assumed responsibility for oversight of the audit.”

Financial Statement Notes

PART X, LINE 2:

“Accounting principles generally accepted in the united states require an entity to assess the probability that a tax position has a "more likely than not" sustainability after review by tax authorities. If a tax position is deemed not to meet this threshold, any unrecognized tax benefits and costs are estimated and recognized. Tax returns are routinely open for review by the tax authorities for three years from their due date. In certain circumstances, the statue of limitations may remain open indefinitely. As a not-for-profit entity exempt from income taxes, the organization may, however, be subject to tax on unrelated business income.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses 32,904.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses 32,904.”

Raw XML AppendixShowing 400 of 623 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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IRS990/Desc0YOUTH SAILING; PROGRAMS ARE DESIGNED TO SUPPORT POSITIVE LIFE AND JOB SKILLS, AND PROVIDE OPPORTUNITIES NOT OTHERWISE AVAILABLE FOR UNDERSERVED, URBAN YOUTH. WITH BOSTON PUBLIC SCHOOLS AND OTHER PARTNERS, COURAGEOUS SAILING CENTER FOR YOUTH BLENDS SAILING, SWIMMING AND ACADEMICS DESIGNED TO SUPPORT OUT-OF-SCHOOL-TIME LEARNING. PROGRAMS INCLUDE ENVIRONMENTAL/MARINE SCIENCE CURRICULUM AND INSTRUCTOR TRAINING/PROFESSIONAL DEVELOPMENT.
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IRS990/Form990PartVIISectionAGrp/PersonNm21MELISSA PARTRIDGE
IRS990/Form990PartVIISectionAGrp/PersonNm22JOHN STRACHAN
IRS990/Form990PartVIISectionAGrp/PersonNm23JODI SCARBROUGH
IRS990/Form990PartVIISectionAGrp/PersonNm24LADD THORNE JR
IRS990/Form990PartVIISectionAGrp/PersonNm25DAVID DILORENZO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt240
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt240
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt250
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4ASSISTANT TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt25EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01987
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt066890
IRS990/FundraisingDirectExpensesAmt032904
IRS990/FundraisingGrossIncomeAmt0175708
IRS990/GainOrLossGrp/OtherAmt0-3265
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt025
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt03000
IRS990/GrossReceiptsAmt01372244
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt025
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt01434
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01434
IRS990/InformationTechnologyGrp/ProgramServicesAmt05867
IRS990/InformationTechnologyGrp/TotalAmt08735
IRS990/InsuranceGrp/FundraisingAmt03244
IRS990/InsuranceGrp/ManagementAndGeneralAmt02650
IRS990/InsuranceGrp/ProgramServicesAmt031360
IRS990/InsuranceGrp/TotalAmt037254
IRS990/InvestmentIncomeGrp/ExclusionAmt05762
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05762
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt018694
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0506065
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0312870
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0400012
IRS990/LandBldgEquipCostOrOtherBssAmt0906077
IRS990/LegalDomicileStateCd0MA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt06265
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE MISSION OF COURAGEOUS SAILING IS TO TRANSFORM CHILDREN'S LIVES THROUGH SAILING PROGRAMS THAT INSPIRE LEARNING, PERSONAL GROWTH, AND LEADERSHIP.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0762381
IRS990/NetAssetsOrFundBalancesEOYAmt0850469
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-3265
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-3265
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0142804
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0142804
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoncashContributionsAmt060000
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt02794
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02794
IRS990/OfficeExpensesGrp/ProgramServicesAmt05588
IRS990/OfficeExpensesGrp/TotalAmt011176
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt040000
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01839
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0961
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt021248
IRS990/OtherEmployeeBenefitsGrp/TotalAmt024048
IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1PROGRAMING
IRS990/OtherExpensesGrp/Desc2BANK FEES
IRS990/OtherExpensesGrp/Desc3CONSULTING FEES
IRS990/OtherExpensesGrp/FundraisingAmt0915
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt21582
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0739
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21330
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt318000
IRS990/OtherExpensesGrp/ProgramServicesAmt064004
IRS990/OtherExpensesGrp/ProgramServicesAmt150473
IRS990/OtherExpensesGrp/ProgramServicesAmt215180
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt065658
IRS990/OtherExpensesGrp/TotalAmt150473
IRS990/OtherExpensesGrp/TotalAmt218092
IRS990/OtherExpensesGrp/TotalAmt318000
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt047505
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt024799
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0618676
IRS990/OtherSalariesAndWagesGrp/TotalAmt0690980
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt04410
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02306
IRS990/PayrollTaxesGrp/ProgramServicesAmt067026
IRS990/PayrollTaxesGrp/TotalAmt073742
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0145435
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0186464
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt020962
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt017558
IRS990/PrincipalOfficerNm0ELISA SARTORI
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0SAILING PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0596611
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0596611
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDES ADULTS AND FAMILIES WITH AFFORDABLE, DAY SAILING, SAILING INSTRUCTION AND RACING ON BOSTON HARBOR. REVENUE FROM ADULT PROGRAMS SUPPORTS PROVIDES FINANCIAL SUPPORT FOR YOUTH PROGRAMS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0386931
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0400826

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,010,984
Liabilities
$160,515
Net assets
$850,469
Revenue
$1,333,075
Expenses
$1,244,988
Net income
$88,087
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.51$1.44$3.22$2.73$0.49
2023Detailed filing. Detailed filing data is available for this year.$1.25$0.30$0.95$2.25$2.56$0.31
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.32$1.27$2.39$2.24$0.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$0.22$1.12$2.47$1.77$0.70
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$0.79$0.41$1.05$1.31$0.26
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.33$0.67$1.79$1.68$0.11
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.18$0.56$1.42$1.57$0.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.13$0.71$1.55$1.49$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.22$0.65$1.29$1.50$0.20
2015Detailed filing. Detailed filing data is available for this year.$1.01$0.16$0.85$1.33$1.24$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.95$0.19$0.76$1.40$1.18$0.22
2013Detailed filing. Detailed filing data is available for this year.$0.68$0.13$0.55$1.11$1.05$0.06
2012Summary only. Only limited summary data is available for this year.$0.56$0.07$0.48$1.09$0.92$0.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.09$0.32$0.98
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.06$0.44$0.90