Civic Intelligence

Courageous Sailing Center for Youth Inc.

990 • Fiscal year 2017 • EIN 04-2987534

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 13, 2018

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

58th percentile

0.16x

Higher debt load relative to assets than 58% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

47th percentile

0.08x

Higher debt load relative to revenue than 47% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

53rd percentile

4.1%

Higher net margin than 53% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

72nd percentile

$106,462

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

27th percentile

-2.7%

Faster asset growth than 27% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

73rd percentile

20%

Faster revenue growth than 73% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$841,557

Down $23,728 (-2.7%) from 2016

Net Assets

Up

$710,818

Up $63,995 (+9.9%) from 2016

Liabilities

Down

$130,739

Down $87,723 (-40%) from 2016

Revenue And Expenses
Liabilities / Revenue47th percentileNet Margin53rd percentile

Revenue

Up

$1,550,715

Up $256,285 (+20%) from 2016

Expenses

Down

$1,486,720

Down $11,356 (-0.8%) from 2016

Net Income

Up

$63,995

Up $267,641 (+131%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth27th 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

2017

Assets$841,557
Liabilities$130,739
Net Assets$710,818
Open 2017 Filing

Operations Trend

Revenue Growth73rd 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

2017

Revenue$1,550,715
Expenses$1,486,720
Net Income$63,995
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 13, 2018
Return Version
2017v2.3
Gross Receipts
$1,618,386
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$494,594$496,949▲ $2,355
Pledges and Grants Receivable$125,931$110,271▼ $15,660
Savings and Temporary Cash Investments$28,306$84,280▲ $55,974
Investments Other Securities-$53,373-
Cash and Non-Interest-Bearing Accounts$105,372$47,595▼ $57,777
Accounts Receivable$75,723$26,371▼ $49,352
Prepaid Expenses and Deferred Charges$15,886$22,718▲ $6,832
Investments in Publicly Traded Securities$19,473--
Total Assets$865,285$841,557▼ $23,728
Liabilities
Deferred Revenue$110,422$83,038▼ $27,384
Accounts Payable and Accrued Expenses$108,040$47,701▼ $60,339
Total Liabilities$218,462$130,739▼ $87,723
Net Assets / Fund Balance
Unrestricted Net Assets$498,273$600,547▲ $102,274
Temporarily Rstr Net Assets$148,550$110,271▼ $38,279
Total Net Assets Fund Balance$646,823$710,818▲ $63,995
Total Liabilities and Net Assets / Fund Balance$865,285$841,557▼ $23,728

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$377,799$596,069$973,868
Leasehold Improvements$119,150$34,501$153,651
Other Securities$53,373--
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David DilorenzoExecutive DirectorFT$93,847$12,615$106,462

Board Members and Trustees

NameTitle
Michael SilviaPresident
Melissa PartridgeVice President
Alison SimonsDirector
Chip TerryDirector
Chris DuboisDirector
Gregg NourjianDirector
Jerome SmithDirector
John StrachanDirector
Josh HeapesDirector
Kevin CainDirector
Ladd Thorne SrDirector
Mark LindsayDirector
Mike OpalDirector
Molly LaddDirector
Simon ColleyDirector
Stephen UlianDirector
Ned BicksSecretary
Elisa SartoriTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$777,406
Program Service Revenue
$695,162
Investment Income
$-1,866
Other Revenue
$80,013
All Other Contributions
$604,930
Change in Net Assets
$63,995

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 Planes3$65,400Fair Market Value
Securities Publicly Traded382$57,181Fair Market Value
Total Noncash Contributions385$122,581-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,550,715
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$161,262
Total Revenue per Audited Statements
$1,711,977
Total Revenue per Form 990
$1,550,715
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,073,000
Other Expenses$413,720
Total Fundraising Expense$144,758
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$671,532$43,596$79,597$794,725
Current Officers, Directors, Trustees, and Key Employees$89,165$5,825$11,472$106,462
Payroll Taxes$74,339$4,041$8,476$86,856
Depreciation Depletion$81,108$2,134$2,134$85,376
Other Employee Benefits$66,436$4,560$13,961$84,957
Fees for Services Accounting$35,287$27,998$3,652$66,937
Insurance$30,270$2,366$5,810$38,446
Fees for Services Other$15,137$3,846$4,003$22,986
All Other Expenses$11,861$2,496$5,937$20,294
Information Technology$8,100$2,861$2,613$13,574
Other Expenses$7,827$663$1,325$9,815
Office Expenses$3,604$1,249$1,948$6,801
Advertising$1,362--$1,362
Total Functional Expenses$1,236,187$105,775$144,758$1,486,720

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,647,982
Expenses per Audited Statements$1,486,720
Total Expenses per Form 990$1,486,720
Expenses Not Reported on Form 990$161,262
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$141,510
Fundraising Direct Expenses$61,497
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Make a Mark$152,306$51,200$2,323$48,877
White Shark$46,980$46,980$14,517$32,463
Total Events$313,986$141,510$61,497$80,013
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 11B

“The board of directors and audit committee receive a copy of form 990 prior to it being 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

“AVAILABLE 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
Chaz Berkeley
Title
Treasurer
Phone
6172423821
Signed
2018-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chaz Berkeley
Formed
1987
Legal Domicile
Ma
Voting Board Members
18
Independent Board Members
18
Employees
135
Volunteers
123

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

Part 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 61,497.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses 61,497.”

Raw XML AppendixShowing 400 of 580 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/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
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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/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/TitleTxt18EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01987
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt0172476
IRS990/FundraisingDirectExpensesAmt061497
IRS990/FundraisingGrossIncomeAmt0141510
IRS990/GainOrLossGrp/OtherAmt0-6174
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt018
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01618386
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt018
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt02613
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt02861
IRS990/InformationTechnologyGrp/ProgramServicesAmt08100
IRS990/InformationTechnologyGrp/TotalAmt013574
IRS990/InsuranceGrp/FundraisingAmt05810
IRS990/InsuranceGrp/ManagementAndGeneralAmt02366
IRS990/InsuranceGrp/ProgramServicesAmt030270
IRS990/InsuranceGrp/TotalAmt038446
IRS990/InvestmentIncomeGrp/ExclusionAmt04308
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04308
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt053373
IRS990/InvestmentsPubTradedSecGrp/BOYAmt019473
IRS990/IRPDocumentCnt014
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0630570
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0494594
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0496949
IRS990/LandBldgEquipCostOrOtherBssAmt01127519
IRS990/LegalDomicileStateCd0MA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt06174
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/NetAssetsOrFundBalancesBOYAmt0646823
IRS990/NetAssetsOrFundBalancesEOYAmt0710818
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-6174
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-6174
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt080013
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt080013
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoncashContributionsAmt0122581
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt01948
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01249
IRS990/OfficeExpensesGrp/ProgramServicesAmt03604
IRS990/OfficeExpensesGrp/TotalAmt06801
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt013961
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04560
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt066436
IRS990/OtherEmployeeBenefitsGrp/TotalAmt084957
IRS990/OtherExpensesGrp/Desc0PROGRAMMING
IRS990/OtherExpensesGrp/Desc1REPAIRS
IRS990/OtherExpensesGrp/Desc2BANK FEES
IRS990/OtherExpensesGrp/Desc3PAYROLL FEES
IRS990/OtherExpensesGrp/FundraisingAmt01245
IRS990/OtherExpensesGrp/FundraisingAmt12585
IRS990/OtherExpensesGrp/FundraisingAmt21325
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02575
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11565
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2663
IRS990/OtherExpensesGrp/ProgramServicesAmt062524
IRS990/OtherExpensesGrp/ProgramServicesAmt154302
IRS990/OtherExpensesGrp/ProgramServicesAmt223333
IRS990/OtherExpensesGrp/ProgramServicesAmt37827
IRS990/OtherExpensesGrp/TotalAmt062524
IRS990/OtherExpensesGrp/TotalAmt158122
IRS990/OtherExpensesGrp/TotalAmt227483
IRS990/OtherExpensesGrp/TotalAmt39815
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt079597
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt043596
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0671532
IRS990/OtherSalariesAndWagesGrp/TotalAmt0794725
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt08476
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04041
IRS990/PayrollTaxesGrp/ProgramServicesAmt074339
IRS990/PayrollTaxesGrp/TotalAmt086856
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0125931
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0110271
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt015886
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt022718
IRS990/PrincipalOfficerNm0CHAZ BERKELEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0SAILING PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0695162
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0695162
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/ExpenseAmt0514373
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0339283
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0485697
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02068
IRS990/PYOtherExpensesAmt0468343
IRS990/PYOtherRevenueAmt0162420
IRS990/PYProgramServiceRevenueAmt0644245
IRS990/PYRevenuesLessExpensesAmt0-203646
IRS990/PYSalariesCompEmpBnftPaidAmt01029733
IRS990/PYTotalExpensesAmt01498076
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01294430
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt063995
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0355879
IRS990/SavingsAndTempCashInvstGrp/BOYAmt028306
IRS990/SavingsAndTempCashInvstGrp/EOYAmt084280
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0777406
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01116118
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01120884
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01132791
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0967584
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05114783
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04308
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt06193
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05762
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt06348
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt06709
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt029320
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0542297
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99430
IRS990ScheduleA/PublicSupportPY170Pct00.99390
IRS990ScheduleA/PublicSupportTotal170Amt05114783
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0777406
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01116118
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01120884
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01132791
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0967584
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05114783

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$841,557
Liabilities
$130,739
Net assets
$710,818
Revenue
$1,550,715
Expenses
$1,486,720
Net income
$63,995
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
2017Detailed filing. Detailed filing data is available for this year.$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
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • $1M-$5M nonprofits