Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
990 • Fiscal year 2018 • EIN 04-2987534
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
Liabilities / Revenue
55th percentile
Higher debt load relative to revenue than 55% of similar nonprofits.
Net Margin
20th percentile
Higher net margin than 20% of similar nonprofits.
Top Officer Pay
75th percentile
Higher top officer pay than 75% of similar nonprofits.
Top officer pay equals 8.2% of source-year revenue.
Asset Growth
10th percentile
Faster asset growth than 10% of similar nonprofits.
Revenue Growth
23rd percentile
Faster revenue growth than 23% of similar nonprofits.
Assets
Down$732,976
Down $108,581 (-13%) from 2017
Net Assets
Down$557,696
Down $153,122 (-22%) from 2017
Liabilities
Up$175,280
Up $44,541 (+34%) from 2017
Revenue
Down$1,417,703
Down $133,012 (-8.6%) from 2017
Expenses
Up$1,570,825
Up $84,105 (+5.7%) from 2017
Net Income
Down-$153,122
Down $217,117 (-339%) from 2017
The mission of courageous sailing is to transform children's lives through sailing programs that inspire learning, personal growth, and leadership.
Instructional sailing program.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $496,949 | $455,391 | ▼ $41,558 |
| Cash and Non-Interest-Bearing Accounts | $47,595 | $153,568 | ▲ $105,973 |
| Pledges and Grants Receivable | $110,271 | $90,039 | ▼ $20,232 |
| Investments Other Securities | $53,373 | $0 | ▼ $53,373 |
| Prepaid Expenses and Deferred Charges | $22,718 | $25,420 | ▲ $2,702 |
| Accounts Receivable | $26,371 | $8,482 | ▼ $17,889 |
| Savings and Temporary Cash Investments | $84,280 | $76 | ▼ $84,204 |
| Total Assets | $841,557 | $732,976 | ▼ $108,581 |
| Liabilities | |||
| Deferred Revenue | $83,038 | $128,727 | ▲ $45,689 |
| Accounts Payable and Accrued Expenses | $47,701 | $46,553 | ▼ $1,148 |
| Total Liabilities | $130,739 | $175,280 | ▲ $44,541 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $600,547 | $452,657 | ▼ $147,890 |
| Temporarily Rstr Net Assets | $110,271 | $105,039 | ▼ $5,232 |
| Total Net Assets Fund Balance | $710,818 | $557,696 | ▼ $153,122 |
| Total Liabilities and Net Assets / Fund Balance | $841,557 | $732,976 | ▼ $108,581 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $343,971 | $673,928 | $1,017,899 |
| Leasehold Improvements | $111,420 | $42,231 | $153,651 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| David Dilorenzo | Executive Director | FT | $100,385 | $15,486 | $115,871 |
| Name | Title |
|---|---|
| Ned Bicks | President |
| Elisa Sartori | Vice President |
| Chip Terry | Director |
| Chris Dubois | Director |
| Denise Doyle | Director |
| Gregg Nourjian | Director |
| Josh Heapes | Director |
| Kevin Cain | Director |
| Ladd Thorne Sr | Director |
| Mark Lindsay | Director |
| Michael Silvia | Director |
| Molly Ladd | Director |
| Simon Colley | Director |
| Stephen Ulian | Director |
| William Dunning | Director |
| Alison Simons | Clerk |
| Charles Berkeley | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,126,340 |
| Other Expenses | $444,485 |
| Total Fundraising Expense | $186,271 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $734,528 | $57,165 | $94,260 | $885,953 |
| Current Officers, Directors, Trustees, and Key Employees | $93,608 | $8,309 | $13,953 | $115,870 |
| Payroll Taxes | $79,572 | $5,095 | $9,348 | $94,015 |
| Depreciation Depletion | $77,358 | $5,702 | $8,150 | $91,210 |
| Fees for Services Accounting | $42,547 | $5,578 | $5,564 | $53,689 |
| Insurance | $40,692 | $2,949 | $4,283 | $47,924 |
| Other Employee Benefits | $20,447 | $3,609 | $6,446 | $30,502 |
| All Other Expenses | $15,181 | $2,821 | $9,801 | $27,803 |
| Fees for Services Other | $1,900 | $168 | $14,464 | $16,532 |
| Information Technology | $7,309 | $2,860 | $2,693 | $12,862 |
| Advertising | $3,051 | $94 | $8,531 | $11,676 |
| Other Expenses | $8,928 | $791 | $1,582 | $11,301 |
| Office Expenses | $4,143 | $1,736 | $1,699 | $7,578 |
| Interest | - | $113 | - | $113 |
| Total Functional Expenses | $1,285,496 | $99,058 | $186,271 | $1,570,825 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,702,647 |
| Expenses per Audited Statements | $1,570,825 |
| Total Expenses per Form 990 | $1,570,825 |
| Expenses Not Reported on Form 990 | $131,822 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $143,948 |
| Fundraising Direct Expenses | $59,649 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Make a Mark | $237,578 | $88,000 | $6,697 | $81,303 |
| Party on the Pier | $31,135 | $31,135 | $3,710 | $27,425 |
| Total Events | $362,166 | $143,948 | $59,649 | $84,299 |
“The board of directors and audit committee receive a copy of form 990 prior to it being filed.”
“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.”
“The governance committee of the board shall review and approve the compensation policies and programs of principal administrators.”
“AVAILABLE UPON REQUEST.”
“The process has not changed from the prior year. The board of directors have assumed responsibility for oversight of the audit.”
“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.”
“Fundraising expenses 59,649.”
“Fundraising expenses 59,649.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 47701 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 46553 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 26371 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 8482 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | INSTRUCTIONAL SAILING PROGRAM. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 8531 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 94 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 3051 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 11676 |
| IRS990/AllOtherContributionsAmt | 0 | 392809 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 9801 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2821 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 15181 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 27803 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | CHARLES BERKELEY TREASURER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6172423821 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | ONE FIRST AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CHARLESTOWN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 02129 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 47595 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 153568 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 13953 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 8309 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 93608 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 115870 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContriRptFundraisingEventAmt | 0 | 218218 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 611027 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2948 |
| IRS990/CYOtherExpensesAmt | 0 | 444485 |
| IRS990/CYOtherRevenueAmt | 0 | 84299 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 719429 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -153122 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1126340 |
| IRS990/CYTotalExpensesAmt | 0 | 1570825 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 186271 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1417703 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 83038 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 128727 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 8150 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 5702 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 77358 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 91210 |
| IRS990/Desc | 0 | YOUTH 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. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 138 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 796232 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 5564 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 5578 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 42547 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 53689 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 14464 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 168 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 1900 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 16532 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form1098CFiledInd | 0 | 1 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 15486 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | NED BICKS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ELISA SARTORI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CHARLES BERKELEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ALISON SIMONS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | SIMON COLLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | KEVIN CAIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MOLLY LADD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | DENISE DOYLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | WILLIAM DUNNING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | MICHAEL SILVIA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | CHIP TERRY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | STEPHEN ULIAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | MARK LINDSAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | LADD THORNE SR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | JOSH HEAPES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | GREGG NOURJIAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | CHRIS DUBOIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | DAVID DILORENZO |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 100385 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CLERK |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1987 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 1 |
| IRS990/FundraisingAmt | 0 | 218218 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 59649 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 143948 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -3347 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 17 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1480699 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 17 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 2693 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 2860 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 7309 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 12862 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 4283 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2949 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 40692 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 47924 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 113 |
| IRS990/InterestGrp/TotalAmt | 0 | 113 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 6295 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 6295 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 53373 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 9 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 716159 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 496949 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 455391 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1171550 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 3347 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE MISSION OF COURAGEOUS SAILING IS TO TRANSFORM CHILDREN'S LIVES THROUGH SAILING PROGRAMS THAT INSPIRE LEARNING, PERSONAL GROWTH, AND LEADERSHIP. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 710818 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 557696 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -3347 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -3347 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 84299 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 84299 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoncashContributionsAmt | 0 | 9125 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 1699 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1736 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 4143 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 7578 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 6446 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 3609 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 20447 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 30502 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS |
| IRS990/OtherExpensesGrp/Desc | 1 | PROGRAMMING |
| IRS990/OtherExpensesGrp/Desc | 2 | BANK FEES |
| IRS990/OtherExpensesGrp/Desc | 3 | PAYROLL FEES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 1214 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 4283 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 1582 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 656 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1412 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 791 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 77773 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 62949 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 15510 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 8928 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 79643 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 62949 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 21205 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 11301 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 94260 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 57165 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 734528 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 885953 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 9348 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 5095 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 79572 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 94015 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 110271 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 90039 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 22718 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 25420 |
| IRS990/PrincipalOfficerNm | 0 | CHARLES BERKELEY |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713990 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SAILING PROGRAMS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 719429 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 719429 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | PROVIDES 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/ExpenseAmt | 0 | 489264 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 327748 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 777406 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | -1866 |
| IRS990/PYOtherExpensesAmt | 0 | 413720 |
| IRS990/PYOtherRevenueAmt | 0 | 80013 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 695162 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 63995 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1073000 |
| IRS990/PYTotalExpensesAmt | 0 | 1486720 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1550715 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -153122 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 391681 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 84280 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 76 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 611027 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 777406 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 485697 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 591163 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 592772 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 3058065 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 6295 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 4308 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 6193 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 5762 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 6348 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 28906 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 410272 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99060 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99430 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 3058065 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 611027 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 777406 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 485697 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 591163 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 592772 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 3058065 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 3086971 |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 72173 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.