Civic Intelligence

Courageous Sailing Center for Youth Inc.

990 • Fiscal year 2020 • EIN 04-2987534

Jan 01, 2020 to Dec 31, 2020 • Filed on Sep 09, 2021

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

86th percentile

0.66x

Higher debt load relative to assets than 86% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

82nd percentile

0.75x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

14th percentile

-24%

Higher net margin than 14% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

78th percentile

$125,291

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 11.9% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

72nd percentile

20%

Faster asset growth than 72% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

11th percentile

-41%

Faster revenue growth than 11% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$1,200,793

Up $200,537 (+20%) from 2019

Net Assets

Down

$410,873

Down $256,108 (-38%) from 2019

Liabilities

Up

$789,920

Up $456,645 (+137%) from 2019

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin14th percentile

Revenue

Down

$1,054,030

Down $734,558 (-41%) from 2019

Expenses

Down

$1,310,138

Down $369,165 (-22%) from 2019

Net Income

Down

-$256,108

Down $365,393 (-334%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth72nd 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

2020

Assets$1,200,793
Liabilities$789,920
Net Assets$410,873
Open 2020 Filing

Operations Trend

Revenue Growth11th 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

2020

Revenue$1,054,030
Expenses$1,310,138
Net Income-$256,108
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Sep 9, 2021
Return Version
2020v4.1
Gross Receipts
$1,104,816
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
Cash and Non-Interest-Bearing Accounts$229,468$505,163▲ $275,695
Land, Buildings, and Equipment, Net$390,727$353,029▼ $37,698
Pledges and Grants Receivable$310,207$289,874▼ $20,333
Prepaid Expenses and Deferred Charges$23,808$36,845▲ $13,037
Accounts Receivable$46,046$15,882▼ $30,164
Total Assets$1,000,256$1,200,793▲ $200,537
Liabilities
Other Liabilities$0$479,385▲ $479,385
Mortgage Notes Payable Secured by Investment Property$150,000$150,000→ $0
Deferred Revenue$123,962$82,391▼ $41,571
Accounts Payable and Accrued Expenses$59,313$78,144▲ $18,831
Total Liabilities$333,275$789,920▲ $456,645
Net Assets / Fund Balance
Net Assets With Donor Restrictions$310,208$314,725▲ $4,517
Net Assets Without Donor Restrictions$356,773$96,148▼ $260,625
Total Net Assets Fund Balance$666,981$410,873▼ $256,108
Total Liabilities and Net Assets / Fund Balance$1,000,256$1,200,793▲ $200,537

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$257,069$689,242$946,311
Leasehold Improvements$95,960$57,691$153,651
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David DilorenzoExecutive DirectorFT$109,846$15,445$125,291

Board Members and Trustees

NameTitle
Dave AlexanderPresident
Barbara VietorVice President
Alison SimonsDirector
Charles BerkeleyDirector
Chris DuboisDirector
Denise DoyleDirector
Eanne CasnerDirector
Gregg NourjianDirector
Jillian WoodsDirector
Josh HeapesDirector
Kevin CainDirector
Ladd Thorne SrDirector
Marjory BravardDirector
Michael FalksonDirector
Michael SilviaDirector
Molly LaddDirector
Ned BicksDirector
Richard TumbanDirector
Simon ColleyDirector
Stephen UlianDirector
William DunningDirector
Zach MitchellDirector
Stewart SolomonClerk
Dean DrummondFormer Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$834,615
Program Service Revenue
$260,146
Investment Income
$-42,911
Other Revenue
$2,180
All Other Contributions
$797,740
Change in Net Assets
$-256,108

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 Planes1$30,000Fair Market Value
Total Noncash Contributions1$30,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,054,031
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$40,101
Total Revenue per Audited Statements
$1,094,132
Total Revenue per Form 990
$1,054,031
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$894,371
Other Expenses$415,767
Total Fundraising Expense$156,978
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$576,132$52,872$69,274$698,278
Current Officers, Directors, Trustees, and Key Employees$106,811$7,818$10,662$125,291
Depreciation Depletion$59,225$7,884$5,609$72,718
Payroll Taxes$59,590$4,934$6,278$70,802
Insurance$45,832$3,306$4,340$53,478
Fees for Services Accounting$35,728$10,127$4,722$50,577
Fees for Services Other$5,874$8,662$24,964$39,500
All Other Expenses$14,002$2,928$7,145$24,075
Other Expenses$0$12,886$1,704$14,590
Information Technology$5,746$4,736$2,344$12,826
Advertising$5,720$102$1,170$6,992
Office Expenses$4,587$830$875$6,292
Interest$4,293--$4,293
Total Functional Expenses$1,029,414$123,746$156,978$1,310,138

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,350,239
Expenses per Audited Statements$1,310,138
Total Expenses per Form 990$1,310,138
Expenses Not Reported on Form 990$40,101
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$3,500
Fundraising Direct Expenses$1,320
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Flip Flop Regatta$6,900$3,500$307$3,193
Total Events$30,375$3,500$1,320$2,180
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Paycheck Protection Program Loan$479,385
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
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
David Alexander
Title
Board President
Phone
6172423821
Signed
2021-09-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Alexander
Formed
1987
Legal Domicile
Ma
Voting Board Members
24
Independent Board Members
24
Employees
103
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 1,320.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses 1,320.”

Raw XML AppendixShowing 400 of 612 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/Form990PartVIISectionAGrp/PersonNm16MICHAEL FALKSON
IRS990/Form990PartVIISectionAGrp/PersonNm17ZACH MITCHELL
IRS990/Form990PartVIISectionAGrp/PersonNm18ALISON SIMONS
IRS990/Form990PartVIISectionAGrp/PersonNm19NED BICKS
IRS990/Form990PartVIISectionAGrp/PersonNm20LADD THORNE SR
IRS990/Form990PartVIISectionAGrp/PersonNm21RICHARD TUMBAN
IRS990/Form990PartVIISectionAGrp/PersonNm22JILLIAN WOODS
IRS990/Form990PartVIISectionAGrp/PersonNm23MARJORY BRAVARD
IRS990/Form990PartVIISectionAGrp/PersonNm24DAVID 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/ReportableCompFromOrgAmt230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt24109846
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/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2FORMER TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3CLERK
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/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01987
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt026875
IRS990/FundraisingDirectExpensesAmt01320
IRS990/FundraisingGrossIncomeAmt03500
IRS990/GainOrLossGrp/OtherAmt0-42911
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt024
IRS990/GovernmentGrantsAmt010000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt01000
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt05555
IRS990/GrossReceiptsAmt01104816
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt024
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt02344
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt04736
IRS990/InformationTechnologyGrp/ProgramServicesAmt05746
IRS990/InformationTechnologyGrp/TotalAmt012826
IRS990/InsuranceGrp/FundraisingAmt04340
IRS990/InsuranceGrp/ManagementAndGeneralAmt03306
IRS990/InsuranceGrp/ProgramServicesAmt045832
IRS990/InsuranceGrp/TotalAmt053478
IRS990/InterestGrp/ProgramServicesAmt04293
IRS990/InterestGrp/TotalAmt04293
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt010
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0746933
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0390727
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0353029
IRS990/LandBldgEquipCostOrOtherBssAmt01099962
IRS990/LegalDomicileStateCd0MA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt043911
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt05555
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/MortgNotesPyblScrdInvstPropGrp/BOYAmt0150000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0150000
IRS990/NetAssetsOrFundBalancesBOYAmt0666981
IRS990/NetAssetsOrFundBalancesEOYAmt0410873
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-42911
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-42911
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt02180
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt02180
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0356773
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt096148
IRS990/NoncashContributionsAmt030000
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt0875
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0830
IRS990/OfficeExpensesGrp/ProgramServicesAmt04587
IRS990/OfficeExpensesGrp/TotalAmt06292
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0REPAIRS
IRS990/OtherExpensesGrp/Desc1PROGRAMMING
IRS990/OtherExpensesGrp/Desc2BAD DEBT
IRS990/OtherExpensesGrp/Desc3BANK FEES
IRS990/OtherExpensesGrp/FundraisingAmt0891
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt217000
IRS990/OtherExpensesGrp/FundraisingAmt31704
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0824
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt139
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt25798
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt312886
IRS990/OtherExpensesGrp/ProgramServicesAmt068926
IRS990/OtherExpensesGrp/ProgramServicesAmt130979
IRS990/OtherExpensesGrp/ProgramServicesAmt25969
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt070641
IRS990/OtherExpensesGrp/TotalAmt131018
IRS990/OtherExpensesGrp/TotalAmt228767
IRS990/OtherExpensesGrp/TotalAmt314590
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt0479385
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt069274
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt052872
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0576132
IRS990/OtherSalariesAndWagesGrp/TotalAmt0698278
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt06278
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04934
IRS990/PayrollTaxesGrp/ProgramServicesAmt059590
IRS990/PayrollTaxesGrp/TotalAmt070802
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0310207
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0289874
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt023808
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt036845
IRS990/PrincipalOfficerNm0DAVID ALEXANDER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0SAILING PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0260146
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0260146
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.

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,200,793
Liabilities
$789,920
Net assets
$410,873
Revenue
$1,054,030
Expenses
$1,310,138
Net income
-$256,108
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
2020Detailed filing. Detailed filing data is available for this year.$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
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