Civic Intelligence

Rochester Sailing and Boating Foundation Inc

EIN 27-1410019 • 501(c)3 • Rochester, NY

Profile

To provide practical sessions, physical training and classroom instruction at the highest level to the community at large, especially youth, involving the techniques of racing sailboats in national and international competition.

5555 St Paul BlvdRochester, NY 14617

www.rochestercommunityboating.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

49th percentile

0.01x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.02x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

98th percentile

91%

Higher net margin than 98% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

91st percentile

65%

Faster asset growth than 91% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

95th percentile

151%

Faster revenue growth than 95% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$635,114

Up $347,123 (+121%) from 2023

Liabilities

Down

$9,045

Down $847 (-8.6%) from 2023

Net Assets

Up

$626,069

Up $347,970 (+125%) from 2023

Operations
Liabilities / Revenue54th percentileNet Margin98th percentile

Revenue

Up

$372,024

Up $307,004 (+472%) from 2023

Expenses

Up

$31,812

Up $2,718 (+9.3%) from 2023

Net Income

Up

$340,212

Up $304,286 (+847%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth91st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2010: $48,645Net Assets 2010: $48,6452010Assets 2011: $116,068Net Assets 2011: $116,0682011Assets 2012: $163,233Net Assets 2012: $163,2332012Assets 2013: $332,131Liabilities 2013: $359Net Assets 2013: $331,7722013Assets 2014: $323,522Liabilities 2014: $32Net Assets 2014: $323,4902014Assets 2015: $299,965Liabilities 2015: $73Net Assets 2015: $299,8922015Assets 2016: $292,014Liabilities 2016: $313Net Assets 2016: $291,7012016Assets 2017: $216,616Net Assets 2017: $216,6162017Assets 2018: $228,481Net Assets 2018: $228,4812018Assets 2019: $225,456Liabilities 2019: $60Net Assets 2019: $225,3962019Assets 2020: $213,004Net Assets 2020: $213,0042020Assets 2021: $222,132Liabilities 2021: $35Net Assets 2021: $222,0972021Assets 2022: $232,019Liabilities 2022: $0Net Assets 2022: $232,0192022Assets 2023: $287,991Liabilities 2023: $9,892Net Assets 2023: $278,0992023Assets 2024: $635,114Liabilities 2024: $9,045Net Assets 2024: $626,0692024

Highlighted filing

2024

Assets$635,114
Liabilities$9,045
Net Assets$626,069
Open 2024 Filing

Operations Trend

Revenue Growth95th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KRevenue 2010: $58,685Expenses 2010: $10,040Net Income 2010: $48,6452010Revenue 2011: $86,263Expenses 2011: $18,504Net Income 2011: $67,7592011Revenue 2012: $91,016Expenses 2012: $44,649Net Income 2012: $46,3672012Revenue 2013: $204,455Expenses 2013: $37,740Net Income 2013: $166,7152013Revenue 2014: $69,030Expenses 2014: $75,743Net Income 2014: -$6,7132014Revenue 2015: $47,281Expenses 2015: $71,585Net Income 2015: -$24,3042015Revenue 2016: $85,453Expenses 2016: $93,518Net Income 2016: -$8,0652016Revenue 2017: $16,755Expenses 2017: $90,595Net Income 2017: -$73,8402017Revenue 2018: $107,400Expenses 2018: $87,763Net Income 2018: $19,6372018Revenue 2019: $52,063Expenses 2019: $63,496Net Income 2019: -$11,4332019Revenue 2020: $32,882Expenses 2020: $52,368Net Income 2020: -$19,4862020Revenue 2021: $51,656Expenses 2021: $50,375Net Income 2021: $1,2812021Revenue 2022: $59,193Expenses 2022: $32,324Net Income 2022: $26,8692022Revenue 2023: $65,020Expenses 2023: $29,094Net Income 2023: $35,9262023Revenue 2024: $372,024Expenses 2024: $31,812Net Income 2024: $340,2122024

Highlighted filing

2024

Revenue$372,024
Expenses$31,812
Net Income$340,212
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$635,114
Liabilities
$9,045
Net assets
$626,069
Revenue
$372,024
Expenses
$31,812
Net income
$340,212
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.35$0.09$6.26$3.72$0.32$3.40
2023Detailed filing. Detailed filing data is available for this year.$2.88$0.10$2.78$0.65$0.29$0.36
2022Detailed filing. Detailed filing data is available for this year.$2.32$0.00$2.32$0.59$0.32$0.27
2021Detailed filing. Detailed filing data is available for this year.$2.22$0.00$2.22$0.52$0.50$0.01
2020Detailed filing. Detailed filing data is available for this year.$2.13$2.13$0.33$0.52$0.19
2019Detailed filing. Detailed filing data is available for this year.$2.25$0.00$2.25$0.52$0.63$0.11
2018Detailed filing. Detailed filing data is available for this year.$2.28$2.28$1.07$0.88$0.20
2017Detailed filing. Detailed filing data is available for this year.$2.17$2.17$0.17$0.91$0.74
2016Detailed filing. Detailed filing data is available for this year.$2.92$0.00$2.92$0.85$0.94$0.08
2015Detailed filing. Detailed filing data is available for this year.$3.00$0.00$3.00$0.47$0.72$0.24
2014Detailed filing. Detailed filing data is available for this year.$3.24$0.00$3.23$0.69$0.76$0.07
2013Detailed filing. Detailed filing data is available for this year.$3.32$0.00$3.32$2.04$0.38$1.67
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$1.63$0.91$0.45$0.46
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$1.16$0.86$0.19$0.68
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.49$0.59$0.10$0.49
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 3, 2025
Return Version
2024v5.2
Gross Receipts
$422,677
Mission and Program Overview

Mission

The foundation's mission is to support training in boating, both sailing and power. To encourage racing through training and competition, promote ecology and the preservation of the marine environment in the community and to contribute to maritime-related charitable and educational organizations in the rochester region.

The foundation's mission is to support training in boating, both sailing and power. To encourage racing through training and competition, promote ecology and the preservation ot the marine environment in the community and to contribute to maritime-related charitable and educational organizations in the rochester region.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$134,522$296,823▲ $162,301
Savings and Temporary Cash Investments$126,512$144,803▲ $18,291
Accounts Receivable-$111,045-
Land, Buildings, and Equipment, Net$26,957$82,443▲ $55,486
Total Assets$287,991$635,114▲ $347,123
Liabilities
Accounts Payable and Accrued Expenses$9,892$9,045▼ $847
Total Liabilities$9,892$9,045▼ $847
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$278,099$626,069▲ $347,970
Total Net Assets Fund Balance$278,099$626,069▲ $347,970
Total Liabilities and Net Assets / Fund Balance$287,991$635,114▲ $347,123

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$82,443$358,585$441,028
Compensation and Service Providers
Top Officer Pay75th percentile

Board Members and Trustees

NameTitle
Frank Shumway IiiPresident
JOHN F D'AURZIOVice President
Betsy LawlessDirector
Cory SertlDirector
Donald O ChesworthDirector
James LanzDirector
Jason AymerichDirector
Jason EvansDirector
Kristofer WernerDirector
Natalie SteoSecretary
Patricia LevaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$246,544
Program Service Revenue
$7,600
Investment Income
$117,880
Other Revenue
$0
All Other Contributions
$246,544
Change in Net Assets
$340,212

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded185$50,653Fair Market Value (FMV) of Shares Received
Total Noncash Contributions185$50,653-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$23,819
Grants and Similar Amounts Paid$7,993
Total Fundraising Expense$756
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$8,780--$8,780
Fees for Services Other-$8,208$173$8,381
Grants to Domestic Individuals$7,993--$7,993
Insurance$2,285--$2,285
Fees for Services Accounting-$1,650-$1,650
Office Expenses$457$50$318$825
Advertising--$240$240
Other Expenses$250$125$25$125
Total Functional Expenses$20,515$10,541$756$31,812
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
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
No
Other officer compensation reviewed
No
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 A, Line 8B

“The by-laws of the organization allows the board, at its discretion, to create such committees as it may see fit to accomplish particular tasks consistent with the organization's purpose. The president shall be a member, ex officio, of all committees. Each committee shall carry out assignments as may be approved by the board, keep regular minutes of their meetings and shall report periodically to the board on the nature and progress of their work. As of this filing, the board has not authorized the formation of any committees.”

Form 990, Part VI, Section B, Line 11B

“Draft of 990 will be shared with board president for his review prior to being sent to board for their approval prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Prior to 2025, there was no written acknowledgement made by officers or directors to disclose any conflicts of interest. In 2025, the organization instituted annual procedures for officers and directors to sign written conflict of interest statements and note no conflicts or list any.”

Form 990, Part VI, Section C, Line 19

“The organization will make its governing documents available upon request.”

Filing and Contact Details

Filer

Filer Name
Rochester Sailing and Boating
EIN
27-1410019
Phone
5853425511
Address
5555 ST PAUL BLVD, ROCHESTER, NY 14617

Signing Officer

Name
Frank R Shumway Iii
Title
President
Phone
5853425511
Signed
2025-10-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank R Shumway Iii
Formed
2009
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
11

Preparer

Firm
Mengel Metzger Barr & Co Llp
Address
100 CHESTNUT STREET SUITE 1200, ROCHESTER, NY 14604
Preparer
Michelle Cain
Phone
5854231860
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Outside contract services : program service expenses 0. Management and general expenses 8,208. Fundraising expenses 173. Total expenses 8,381.”

Raw XML AppendixShowing 400 of 425 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/TitleTxt1VICE PRESIDENT
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IRS990/NetUnrlzdGainsLossesInvstAmt07758
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0278099
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0626069
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt050653
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt0318
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt050
IRS990/OfficeExpensesGrp/ProgramServicesAmt0457
IRS990/OfficeExpensesGrp/TotalAmt0825
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0OTHER COSTS
IRS990/OtherExpensesGrp/Desc1BANK FEES
IRS990/OtherExpensesGrp/Desc2REGISTRATION FEES
IRS990/OtherExpensesGrp/Desc3STATE FILING FEES
IRS990/OtherExpensesGrp/FundraisingAmt025
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1506
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2125
IRS990/OtherExpensesGrp/ProgramServicesAmt0750
IRS990/OtherExpensesGrp/ProgramServicesAmt1250
IRS990/OtherExpensesGrp/TotalAmt0777
IRS990/OtherExpensesGrp/TotalAmt1506
IRS990/OtherExpensesGrp/TotalAmt2250
IRS990/OtherExpensesGrp/TotalAmt3125
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0FRANK R SHUMWAY III
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0532000
IRS990/ProgramServiceRevenueGrp/Desc0BOAT REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07600
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07600
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE TO ORGANIZATIONS OUTSIDE THE LOCAL AREA CASH GRANTS TO ASSIST WITH THEIR SAILING PROGRAMS AND TO INDIVIDUALS FOR PARTICIPATING IN SAILING PROGRAMS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt07993
IRS990/ProgSrvcAccomActy2Grp/GrantAmt07993
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt051984
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt03072
IRS990/PYInvestmentIncomeAmt04422
IRS990/PYOtherExpensesAmt026022
IRS990/PYOtherRevenueAmt01214
IRS990/PYProgramServiceRevenueAmt07400
IRS990/PYRevenuesLessExpensesAmt035926
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt029094
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt065020
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0340212
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt07600
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0126512
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0144803
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE CURRENT BOARD PRESIDENT OF THE ORGANIZATION IS A TRUSTEE OF A MAJOR CONTRIBUTOR IN THE CURRENT YEAR.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, SECTION A, LINE 5 -
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0246514
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt051984
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt042051
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt032927
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt022142
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0395618
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt09524
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04422
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04233
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt06626
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03440
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt028245
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt041803
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.39480
IRS990ScheduleA/PublicSupportPY170Pct00.57850
IRS990ScheduleA/PublicSupportTotal170Amt0167350
IRS990ScheduleA/SubstantialContributorsTotAmt0228268
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0246514
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt051984
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt042051
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt032927
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt022142
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0395618
IRS990ScheduleA/TotalSupportAmt0423863
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt082443
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0358585
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0441028
IRS990ScheduleD/TotalBookValueLandBuildingsAmt082443
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt07993
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FINANCIAL ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt014
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0AN ON-LINE APPLICATION IS REQUIRED FOR ALL GRANT/SCHOLARSHIP REQUESTS. NO GRANT/SCHOLARSHIP WILL BE PROVIDED UNTIL PROOF THE STUDENT HAS ENROLLED IN THE PROGRAM IS CONFIRMED PRIOR TO PAYOUT. A WRITTEN OR VERBAL REPORT IS REQUIRED ON ALL GRANTS FROM THE GRANT/SCHOLARSHIP RECIPIENT.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt0185
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0FMV OF SHARES RECEIVED
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt050653
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BY-LAWS OF THE ORGANIZATION ALLOWS THE BOARD, AT ITS DISCRETION, TO CREATE SUCH COMMITTEES AS IT MAY SEE FIT TO ACCOMPLISH PARTICULAR TASKS CONSISTENT WITH THE ORGANIZATION'S PURPOSE. THE PRESIDENT SHALL BE A MEMBER, EX OFFICIO, OF ALL COMMITTEES. EACH COMMITTEE SHALL CARRY OUT ASSIGNMENTS AS MAY BE APPROVED BY THE BOARD, KEEP REGULAR MINUTES OF THEIR MEETINGS AND SHALL REPORT PERIODICALLY TO THE BOARD ON THE NATURE AND PROGRESS OF THEIR WORK. AS OF THIS FILING, THE BOARD HAS NOT AUTHORIZED THE FORMATION OF ANY COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DRAFT OF 990 WILL BE SHARED WITH BOARD PRESIDENT FOR HIS REVIEW PRIOR TO BEING SENT TO BOARD FOR THEIR APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR TO 2025, THERE WAS NO WRITTEN ACKNOWLEDGEMENT MADE BY OFFICERS OR DIRECTORS TO DISCLOSE ANY CONFLICTS OF INTEREST. IN 2025, THE ORGANIZATION INSTITUTED ANNUAL PROCEDURES FOR OFFICERS AND DIRECTORS TO SIGN WRITTEN CONFLICT OF INTEREST STATEMENTS AND NOTE NO CONFLICTS OR LIST ANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION WILL MAKE ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OUTSIDE CONTRACT SERVICES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 8,208. FUNDRAISING EXPENSES 173. TOTAL EXPENSES 8,381.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0287991
IRS990/TotalAssetsEOYAmt0635114
IRS990/TotalAssetsGrp/BOYAmt0287991
IRS990/TotalAssetsGrp/EOYAmt0635114
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0246544
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0756
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010541
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt020515
IRS990/TotalFunctionalExpensesGrp/TotalAmt031812
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09892
IRS990/TotalLiabilitiesEOYAmt09045
IRS990/TotalLiabilitiesGrp/BOYAmt09892
IRS990/TotalLiabilitiesGrp/EOYAmt09045
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0278099
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0626069
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt020515
IRS990/TotalProgramServiceRevenueAmt07600
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0117880
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt07600
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0372024
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0287991
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0635114
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05555 ST PAUL BLVD
IRS990/USAddress/CityNm0ROCHESTER
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014617
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.ROCHESTERCOMMUNITYBOATING.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0FRANK R SHUMWAY III
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05853425511

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