Civic Intelligence

Courageous Sailing Center for Youth Inc.

990 • Fiscal year 2023 • EIN 04-2987534

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

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

70th percentile

0.24x

Higher debt load relative to assets than 70% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

58th percentile

0.13x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

20th percentile

-14%

Higher net margin than 20% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

83rd percentile

$150,713

Higher top officer pay than 83% of similar nonprofits.

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

7th percentile

-21%

Faster asset growth than 7% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

29th percentile

-5.9%

Faster revenue growth than 29% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$1,252,637

Down $330,802 (-21%) from 2022

Net Assets

Down

$954,772

Down $312,116 (-25%) from 2022

Liabilities

Down

$297,865

Down $18,686 (-5.9%) from 2022

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin20th percentile

Revenue

Down

$2,252,716

Down $140,957 (-5.9%) from 2022

Expenses

Up

$2,564,832

Up $322,814 (+14%) from 2022

Net Income

Down

-$312,116

Down $463,771 (-306%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth7th 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

2023

Assets$1,252,637
Liabilities$297,865
Net Assets$954,772
Open 2023 Filing

Operations Trend

Revenue Growth29th percentile

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

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

Highlighted filing

2023

Revenue$2,252,716
Expenses$2,564,832
Net Income-$312,116
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$2,429,579
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$788,514$535,976▼ $252,538
Land, Buildings, and Equipment, Net$481,281$473,927▼ $7,354
Pledges and Grants Receivable$266,644$197,995▼ $68,649
Accounts Receivable$45,000$40,000▼ $5,000
Prepaid Expenses and Deferred Charges$2,000$4,739▲ $2,739
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$1,583,439$1,252,637▼ $330,802
Other Assets Total$0$0→ $0
Liabilities
Deferred Revenue$171,919$188,321▲ $16,402
Accounts Payable and Accrued Expenses$144,632$109,544▼ $35,088
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$316,551$297,865▼ $18,686
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$978,255$773,826▼ $204,429
Net Assets With Donor Restrictions$288,633$180,946▼ $107,687
Total Net Assets Fund Balance$1,266,888$954,772▼ $312,116
Total Liabilities and Net Assets / Fund Balance$1,583,439$1,252,637▼ $330,802

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$388,878$821,111$1,209,989
Leasehold Improvements$85,049$82,441$167,490
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David DilorenzoExecutive DirectorFT$133,090$17,623$150,713

Board Members and Trustees

NameTitle
Dave AlexanderChair
Abby GoldenfarbDirector
Bill JacobsonDirector
Chris DuBoisDirector
Denise DoyleDirector
Glenn CortDirector
Gregg NourjianDirector
Harry OstranderDirector
Jabes RojasDirector
Kevin CainDirector
Ladd Thorne SrDirector
Melissa PartridgeDirector
Michael SilviaDirector
Molly LaddDirector
Ned BicksDirector
Richard TubmanDirector
Senofer MendozaDirector
Stephen CoulterDirector
Tom MartelDirector
Zach MitchellDirector
William DunningSecretary
Carlos DurandTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,647,413
Program Service Revenue
$729,606
Investment Income
$1,238
Other Revenue
$-125,541
All Other Contributions
$1,150,800
Change in Net Assets
$-312,116

Noncash Contribution Practices

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

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,252,716
Revenue Not Reported on Form 990
$257,351
Total Revenue per Audited Statements
$2,510,067
Total Revenue per Form 990
$2,252,716
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,791,160
Other Expenses$773,672
Total Fundraising Expense$134,959
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,307,718$93,147$93,119$1,493,984
Current Officers, Directors, Trustees, and Key Employees$131,922$9,397$9,394$150,713
Payroll Taxes$130,448$7,544$8,471$146,463
Fees for Services Accounting$7,203$84,472$1,624$93,299
Insurance$56,185$14,878$7,396$78,459
Depreciation Depletion$70,668$5,730-$76,398
Information Technology$2,344$43,641-$45,985
All Other Expenses$21,720$17,621$2,485$41,826
Advertising$11,246$16,337$6,651$34,234
Other Expenses$20,913$1,540$1,406$23,859
Fees for Services Other$4,677$15,285$2,339$22,301
Interest-$360-$360
Total Functional Expenses$2,070,509$359,364$134,959$2,564,832

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,822,183
Expenses per Audited Statements$2,564,832
Total Expenses per Form 990$2,564,832
Expenses Not Reported on Form 990$257,351
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$125,541
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$368,014-$108,160-
Challenge$74,705-$14,022-
Total Events$496,613-$125,541$-125,541
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
In Care Of
% DAVID DILORENZO
Phone
6172423821
Address
ONE FIRST AVENUE, CHARLESTOWN, MA 02129

Signing Officer

Name
David Dilorenzo
Title
Executive Director
Phone
6172423821
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Dilorenzo
Formed
1987
Legal Domicile
Ma
Voting Board Members
22
Independent Board Members
22
Employees
151
Volunteers
100

Preparer

Firm
Withumsmithbrownpc
Address
25 BRAINTREE HILL OFC PK STE 102, BRAINTREE, MA 02184
Preparer
Richard Ruvelson
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: $125,541.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses: $125,541.”

Raw XML AppendixShowing 400 of 680 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/PersonNm8Chris DuBois
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IRS990/Form990PartVIISectionAGrp/PersonNm19Michael Silvia
IRS990/Form990PartVIISectionAGrp/PersonNm20Ladd Thorne Sr
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,252,637
Liabilities
$297,865
Net assets
$954,772
Revenue
$2,252,716
Expenses
$2,564,832
Net income
-$312,116
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.51$1.44$3.22$2.73$0.49
2023Detailed filing. Detailed filing data is available for this year.$1.25$0.30$0.95$2.25$2.56$0.31
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.32$1.27$2.39$2.24$0.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$0.22$1.12$2.47$1.77$0.70
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$0.79$0.41$1.05$1.31$0.26
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.33$0.67$1.79$1.68$0.11
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.18$0.56$1.42$1.57$0.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.13$0.71$1.55$1.49$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.22$0.65$1.29$1.50$0.20
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