Civic Intelligence

Courageous Sailing Center for Youth Inc.

990 • Fiscal year 2016 • EIN 04-2987534

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 01, 2017

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

66th percentile

0.25x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

59th percentile

0.17x

Higher debt load relative to revenue than 59% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

18th percentile

-16%

Higher net margin than 18% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

63rd percentile

$87,779

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

9th percentile

-14%

Faster asset growth than 9% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

34th percentile

-2.9%

Faster revenue growth than 34% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets66th percentile

Assets

Down

$865,285

Down $145,699 (-14%) from 2015

Net Assets

Down

$646,823

Down $203,646 (-24%) from 2015

Liabilities

Up

$218,462

Up $57,947 (+36%) from 2015

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin18th percentile

Revenue

Down

$1,294,430

Down $38,645 (-2.9%) from 2015

Expenses

Up

$1,498,076

Up $253,088 (+20%) from 2015

Net Income

Down

-$203,646

Down $291,733 (-331%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth9th 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

2016

Assets$865,285
Liabilities$218,462
Net Assets$646,823
Open 2016 Filing

Operations Trend

Revenue Growth34th 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

2016

Revenue$1,294,430
Expenses$1,498,076
Net Income-$203,646
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 1, 2017
Return Version
2016v3.0
Gross Receipts
$1,335,058
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$400,012$494,594▲ $94,582
Pledges and Grants Receivable$186,464$125,931▼ $60,533
Cash and Non-Interest-Bearing Accounts$205,768$105,372▼ $100,396
Accounts Receivable$35,726$75,723▲ $39,997
Savings and Temporary Cash Investments$106,762$28,306▼ $78,456
Investments in Publicly Traded Securities$18,694$19,473▲ $779
Prepaid Expenses and Deferred Charges$17,558$15,886▼ $1,672
Total Assets$1,010,984$865,285▼ $145,699
Other Assets Total$40,000$0▼ $40,000
Liabilities
Deferred Revenue$129,713$110,422▼ $19,291
Accounts Payable and Accrued Expenses$30,802$108,040▲ $77,238
Total Liabilities$160,515$218,462▲ $57,947
Net Assets / Fund Balance
Unrestricted Net Assets$633,095$498,273▼ $134,822
Temporarily Rstr Net Assets$217,374$148,550▼ $68,824
Total Net Assets Fund Balance$850,469$646,823▼ $203,646
Total Liabilities and Net Assets / Fund Balance$1,010,984$865,285▼ $145,699

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$368,601$567,242$935,843
Leasehold Improvements$125,993$26,905$152,898
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David DilorenzoExecutive DirectorFT$76,923$10,856$87,779

Board Members and Trustees

NameTitle
Michael SilviaPresident
Melissa PartridgeVice President
Alison SimonsDirector
Ben LovelandDirector
Chip TerryDirector
Chris DuboisDirector
Clayton DeutschDirector
Jerome SmithDirector
John StrachanDirector
Kevin CainDirector
Mark LindsayDirector
Maryalice DecampDirector
Mike OpalDirector
Molly LaddDirector
Nancy JoyceDirector
Paul FosterDirector
Phil StathosDirector
R Gregg NourjianDirector
Shellee MendesDirector
Simon ColleyDirector
Stephen UlianDirector
Ned BicksSecretary
Elisa SartoriTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$485,697
Program Service Revenue
$644,245
Investment Income
$2,068
Other Revenue
$162,420
All Other Contributions
$398,362
Change in Net Assets
$-203,646

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,294,430
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$38,020
Total Revenue per Audited Statements
$1,332,450
Total Revenue per Form 990
$1,294,430
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,029,733
Other Expenses$468,343
Total Fundraising Expense$190,159
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$668,575$33,613$115,261$817,449
Depreciation Depletion$90,039$2,458$2,458$94,955
Current Officers, Directors, Trustees, and Key Employees$73,769$3,163$10,846$87,778
Information Technology$77,864$3,328$3,316$84,508
Payroll Taxes$64,419$11,284$8,488$84,191
Occupancy$63,928$2,270$1,140$67,338
Fees for Services Accounting$28,285$22,442$2,927$53,654
Fees for Services Other$21,002$10,382$17,159$48,543
Other Employee Benefits$23,916$10,086$6,313$40,315
Insurance$27,180$2,371$4,817$34,368
Office Expenses$24,115$3,273$5,962$33,350
All Other Expenses$1,637$3,046$4,672$9,355
Other Expenses$3,452$2,522$1,551$7,525
Advertising$477--$477
Total Functional Expenses$1,196,734$111,183$190,159$1,498,076

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,536,096
Expenses per Audited Statements$1,498,076
Total Expenses per Form 990$1,498,076
Expenses Not Reported on Form 990$38,020
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$194,923
Fundraising Direct Expenses$32,503
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Courageous Challenge$66,000$66,000$308$65,692
Make a Mark$152,936$65,601$929$64,672
Total Events$282,258$194,923$32,503$162,420
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Mark LindsayDirectorMARK LINDSAY IS AN OWNER OF BOSTON BOAT WORKS AND A CURRENT BOARD MEMBER AND FORMER PRESIDENT OF THE CENTER. DURING THE YEAR ENDING DECEMBER 31, 2016, BOSTON BOAT WORKS PROVIDED $32,007 OF GOODS AND SERVICES TO THE CENTER IN THE FORM OF REPAIRS, RIGGING, SHRINK WRAPPING AND WINTER BOAT STORAGE. THE CENTER WAS INVOICED $18,183 FOR THESE GOODS AND SERVICES RESULING IN AN IN-KIND DONATION OF $13,824. AT YEAR END, THE INVOICED AMOUNT IS INCLUDED IN ACCRUED EXPENSES AND WAS PAID SUBSEQUENT TO YEAR END.No$32,007
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
Yes
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 11B

“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
2017-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elisa Sartori
Formed
1987
Legal Domicile
Ma
Voting Board Members
22
Independent Board Members
22
Employees
138
Volunteers
113

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 32,503.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses 32,503.”

Raw XML AppendixShowing 400 of 621 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/PersonNm17STEPHEN ULIAN
IRS990/Form990PartVIISectionAGrp/PersonNm18MARYALICE DECAMP
IRS990/Form990PartVIISectionAGrp/PersonNm19NANCY JOYCE
IRS990/Form990PartVIISectionAGrp/PersonNm20MARK LINDSAY
IRS990/Form990PartVIISectionAGrp/PersonNm21JOHN STRACHAN
IRS990/Form990PartVIISectionAGrp/PersonNm22SHELLEE MENDES
IRS990/Form990PartVIISectionAGrp/PersonNm23DAVID DILORENZO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
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/ReportableCompFromOrgAmt2376923
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/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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/TitleTxt23EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01987
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt087335
IRS990/FundraisingDirectExpensesAmt032503
IRS990/FundraisingGrossIncomeAmt0194923
IRS990/GainOrLossGrp/OtherAmt0-4125
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt022
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt04000
IRS990/GrossReceiptsAmt01335058
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt022
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt03316
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt03328
IRS990/InformationTechnologyGrp/ProgramServicesAmt077864
IRS990/InformationTechnologyGrp/TotalAmt084508
IRS990/InsuranceGrp/FundraisingAmt04817
IRS990/InsuranceGrp/ManagementAndGeneralAmt02371
IRS990/InsuranceGrp/ProgramServicesAmt027180
IRS990/InsuranceGrp/TotalAmt034368
IRS990/InvestmentIncomeGrp/ExclusionAmt06193
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt06193
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt018694
IRS990/InvestmentsPubTradedSecGrp/EOYAmt019473
IRS990/IRPDocumentCnt015
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0594147
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0400012
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0494594
IRS990/LandBldgEquipCostOrOtherBssAmt01088741
IRS990/LegalDomicileStateCd0MA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt08125
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/NetAssetsOrFundBalancesBOYAmt0850469
IRS990/NetAssetsOrFundBalancesEOYAmt0646823
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-4125
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-4125
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0162420
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0162420
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoncashContributionsAmt019532
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt01140
IRS990/OccupancyGrp/ManagementAndGeneralAmt02270
IRS990/OccupancyGrp/ProgramServicesAmt063928
IRS990/OccupancyGrp/TotalAmt067338
IRS990/OfficeExpensesGrp/FundraisingAmt05962
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03273
IRS990/OfficeExpensesGrp/ProgramServicesAmt024115
IRS990/OfficeExpensesGrp/TotalAmt033350
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt040000
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt06313
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt010086
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt023916
IRS990/OtherEmployeeBenefitsGrp/TotalAmt040315
IRS990/OtherExpensesGrp/Desc0REPAIRS
IRS990/OtherExpensesGrp/Desc1MISC
IRS990/OtherExpensesGrp/Desc2MERCHANDISE
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/FundraisingAmt04479
IRS990/OtherExpensesGrp/FundraisingAmt1770
IRS990/OtherExpensesGrp/FundraisingAmt21551
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0593
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1352
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22522
IRS990/OtherExpensesGrp/ProgramServicesAmt013824
IRS990/OtherExpensesGrp/ProgramServicesAmt16843
IRS990/OtherExpensesGrp/ProgramServicesAmt27409
IRS990/OtherExpensesGrp/ProgramServicesAmt33452
IRS990/OtherExpensesGrp/TotalAmt013824
IRS990/OtherExpensesGrp/TotalAmt111915
IRS990/OtherExpensesGrp/TotalAmt28531
IRS990/OtherExpensesGrp/TotalAmt37525
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0115261
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt033613
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0668575
IRS990/OtherSalariesAndWagesGrp/TotalAmt0817449
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt08488
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011284
IRS990/PayrollTaxesGrp/ProgramServicesAmt064419
IRS990/PayrollTaxesGrp/TotalAmt084191
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0186464
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0125931
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017558
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015886
IRS990/PrincipalOfficerNm0ELISA SARTORI
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0SAILING PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0644245
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0644245
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/ExpenseAmt0492522
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0376526
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0591163
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02497
IRS990/PYOtherExpensesAmt0367176
IRS990/PYOtherRevenueAmt0142804
IRS990/PYProgramServiceRevenueAmt0596611

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$865,285
Liabilities
$218,462
Net assets
$646,823
Revenue
$1,294,430
Expenses
$1,498,076
Net income
-$203,646
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
2016Detailed filing. Detailed filing data is available for this year.$0.87$0.22$0.65$1.29$1.50$0.20
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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