Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
990 • Fiscal year 2019 • EIN 47-3706487
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
Liabilities / Revenue
63rd percentile
Higher debt load relative to revenue than 63% of similar nonprofits.
Net Margin
37th percentile
Higher net margin than 37% of similar nonprofits.
Top Officer Pay
50th percentile
Higher top officer pay than 50% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
37th percentile
Faster asset growth than 37% of similar nonprofits.
Revenue Growth
73rd percentile
Faster revenue growth than 73% of similar nonprofits.
Assets
Down$241,136
Down $1,825 (-0.8%) from 2018
Net Assets
Down$186,703
Down $3,478 (-1.8%) from 2018
Liabilities
Up$54,433
Up $1,653 (+3.1%) from 2018
Revenue
Up$735,528
Up $127,582 (+21%) from 2018
Expenses
Up$739,006
Up $141,019 (+24%) from 2018
Net Income
Down-$3,478
Down $13,437 (-135%) from 2018
Promote the safe, responsible, and enjoyable operation of sailboats and other watercraft for people of all ages, genders, and ethnic backgrounds. We wish to promote sailing and boating as viable and rewarding activities and ensure that those who participate do so in a safe and responsible manner.
Promote the safe, responsible, and enjoyable operation of sailboats and other watercraft for people of all ages, genders, and ethnic backgrounds.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $175,782 | $207,323 | ▲ $31,541 |
| Prepaid Expenses and Deferred Charges | $13,314 | $19,242 | ▲ $5,928 |
| Cash and Non-Interest-Bearing Accounts | $53,865 | $14,571 | ▼ $39,294 |
| Total Assets | $242,961 | $241,136 | ▼ $1,825 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $35,479 | $41,022 | ▲ $5,543 |
| Other Liabilities | $11,796 | $8,768 | ▼ $3,028 |
| Deferred Revenue | $5,505 | $4,643 | ▼ $862 |
| Total Liabilities | $52,780 | $54,433 | ▲ $1,653 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $190,181 | $186,703 | ▼ $3,478 |
| Total Net Assets Fund Balance | $190,181 | $186,703 | ▼ $3,478 |
| Total Liabilities and Net Assets / Fund Balance | $242,961 | $241,136 | ▼ $1,825 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $207,323 | $167,032 | $374,355 |
| Name | Title |
|---|---|
| Andrew Kelly | Director |
| Hunter Ratliff | Director |
| Joe Harris | Director |
| Laurie Montplaisir | Director |
| Marc Laguardia | Director |
| Tara Fumerton | Director |
| Michael Korbel | Commodore |
| Joi Kamper | Secretary |
| Robert Willis | Treasurer |
| Stephen Pratt | Vice Commodore |
| Line Item | Amount |
|---|---|
| Other Expenses | $396,298 |
| Salaries, Compensation, and Employee Benefits | $342,708 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $288,719 | - | - | $288,719 |
| Occupancy | $68,537 | - | - | $68,537 |
| Depreciation Depletion | $67,547 | - | - | $67,547 |
| Insurance | $47,751 | - | - | $47,751 |
| Travel | $35,318 | - | - | $35,318 |
| Office Expenses | - | $30,738 | - | $30,738 |
| Other Employee Benefits | $30,127 | - | - | $30,127 |
| Payroll Taxes | $23,862 | - | - | $23,862 |
| Other Expenses | $11,452 | - | - | $11,452 |
| Advertising | $10,964 | - | - | $10,964 |
| Fees for Services Accounting | - | $4,577 | - | $4,577 |
| Information Technology | - | $2,950 | - | $2,950 |
| Total Functional Expenses | $700,741 | $38,265 | $0 | $739,006 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $76,233 |
| Fundraising Direct Expenses | $18,792 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Raise the Sail | $57,803 | $57,803 | $4,778 | $53,025 |
| Bingo Brunch | $8,430 | $8,430 | $360 | $8,070 |
| Total Events | $76,233 | $76,233 | $18,792 | $57,441 |
| Liability | Amount |
|---|---|
| Other Liabilities | $8,768 |
“The chairman of the board and staff present the 990 and all related schedules to the board of directors and address any questions, concerns, or suggestions.”
“Transactions with parties with whom a conflicting interest exists may be undertaken only if all of the following are observed: a. The conflicting interest is fully disclosed; b. The person with the conflict of interest is excluded from the discussion and approval of such transaction; c. A competitive bid or comparable valuation exists; and d. The board has determined that the transaction is in the best interest of the organization. Disclosure in the organization should be made to the commodore (or if she or he is the one with the conflict, then to the secretary), who shall bring the matter to the attention of the board of directors. Disclosure involving directors should be made to the commodore, (or if she or he is the one with the conflict, then to the secretary) who shall bring these matters to the board of directors. The board of directors shall determine whether a conflict exists and in the case of an existing conflict, whether the contemplated transaction may be authorized as just, fair, and reasonable to columbia sailing school. The decision of the board of directors on these matters will rest in their sole discretion, and their concern must be the welfare of columbia sailing school and the advancement of its purpose.”
“Governing documents and financial statements are made available to the public upon request.”
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 | 35479 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 41022 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | PROMOTE THE SAFE, RESPONSIBLE, AND ENJOYABLE OPERATION OF SAILBOATS AND OTHER WATERCRAFT FOR PEOPLE OF ALL AGES, GENDERS, AND ETHNIC BACKGROUNDS. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 10964 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 10964 |
| IRS990/AllOtherContributionsAmt | 0 | 73638 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | TOM TRULIS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3129383625 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 111 NORTH LAKE SHORE DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CHICAGO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 60601 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 53865 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 14571 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 1816 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 73638 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3638 |
| IRS990/CYOtherExpensesAmt | 0 | 396298 |
| IRS990/CYOtherRevenueAmt | 0 | 64998 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 593254 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -3478 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 342708 |
| IRS990/CYTotalExpensesAmt | 0 | 739006 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 735528 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 5505 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 4643 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 67547 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 67547 |
| IRS990/Desc | 0 | THE PROGRAMS CATER TO SMALL CHILDREN BEGINNING AT AGE 5, YOUNG ADULTS OF HIGH SCHOOL AND UNIVERSITY AGE, AND ADULTS. CURRICULUM RANGES FROM AN INTRODUCTION TO SAILING AND SEAMANSHIP THROUGH ADVANCED DINGHY AND KEELBOAT RACING. U.S. SAILING'S RECOGNIZED CURRICULA IS USED AND EMPLOYEES ARE CERTIFIED TO INSTRUCT THESE ELEMENTS. IT IS ESTIMATED THAT IN 2019, AROUND 500 KIDS TOOK PART IN SOME FORM OF DAY CAMP SESSIONS, WHILE 500 IN OTHER PROGRAMS. ABOUT 200 ADULTS TOOK PART IN VARIOUS CLASSES AS WELL. WHILE STRIVING TO ACHIEVE SAILING EXCELLENCE, SPORTSMANSHIP IS EMPHASIZED. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 46 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 700741 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 4577 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4577 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.00 |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | 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/PersonNm | 0 | MICHAEL KORBEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ROBERT WILLIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | STEPHEN PRATT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JOI KAMPER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ANDREW KELLY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOE HARRIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | TARA FUMERTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MARC LAGUARDIA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | LAURIE MONTPLAISIR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | HUNTER RATLIFF |
| 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/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/TitleTxt | 0 | COMMODORE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE COMMODORE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| 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/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2015 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 1 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 18792 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 76233 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 3600 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 6000 |
| IRS990/GrossReceiptsAmt | 0 | 758536 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 2711 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 2950 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 2950 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 47751 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 47751 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 38 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 38 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 167032 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 175782 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 207323 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 374355 |
| IRS990/LegalDomicileStateCd | 0 | IL |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 2400 |
| 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 | PROMOTE THE SAFE, RESPONSIBLE, AND ENJOYABLE OPERATION OF SAILBOATS AND OTHER WATERCRAFT FOR PEOPLE OF ALL AGES, GENDERS, AND ETHNIC BACKGROUNDS. WE WISH TO PROMOTE SAILING AND BOATING AS VIABLE AND REWARDING ACTIVITIES AND ENSURE THAT THOSE WHO PARTICIPATE DO SO IN A SAFE AND RESPONSIBLE MANNER. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 190181 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 186703 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 3600 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 3600 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 57441 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 57441 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 895 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 895 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 190181 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 186703 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 68537 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 68537 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 30738 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 30738 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 30127 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 30127 |
| IRS990/OtherExpensesGrp/Desc | 0 | BOAT RENTAL AND MAINTEN |
| IRS990/OtherExpensesGrp/Desc | 1 | EDUCATION |
| IRS990/OtherExpensesGrp/Desc | 2 | SUPPLIES AND UNIFORMS |
| IRS990/OtherExpensesGrp/Desc | 3 | REGATTA |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 66623 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 25715 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 24126 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 11452 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 66623 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 25715 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 24126 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 11452 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 11796 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 8768 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | INSURANCE REIMBURSEMEN |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 6662 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 6662 |
| IRS990/OtherRevenueTotalAmt | 0 | 6662 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 288719 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 288719 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 23862 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 23862 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 13314 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 19242 |
| IRS990/PrincipalOfficerNm | 0 | MICHAEL KORBEL |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SAILING INSTRUCTION |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 593254 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 593254 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 55720 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 31 |
| IRS990/PYOtherExpensesAmt | 0 | 335834 |
| IRS990/PYOtherRevenueAmt | 0 | 53594 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 498601 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 9959 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 262153 |
| IRS990/PYTotalExpensesAmt | 0 | 597987 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 607946 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -3478 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 594149 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 207323 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 167032 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 374355 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 8768 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | OTHER LIABILITIES |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 207323 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 8768 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | NON-DISCRIMINATION POLICY INCLUDED ON PRINTED MATERIAL, INCLUDING BROCHURES HANDED OUT AT BOAT SHOWS AND PUBLISHED ADVERTISEMENTS. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 18792 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | RAISE THE SAIL |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | BINGO BRUNCH |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt | 0 | 6540 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt | 0 | 2997 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt | 0 | 9537 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 57803 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 8430 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt | 0 | 10000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 76233 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 57803 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 8430 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt | 0 | 10000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 76233 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 57441 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt | 0 | 2276 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt | 0 | 1841 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt | 0 | 4117 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 5138 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 4778 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt | 0 | 360 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt | 0 | 1 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE CHAIRMAN OF THE BOARD AND STAFF PRESENT THE 990 AND ALL RELATED SCHEDULES TO THE BOARD OF DIRECTORS AND ADDRESS ANY QUESTIONS, CONCERNS, OR SUGGESTIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | TRANSACTIONS WITH PARTIES WITH WHOM A CONFLICTING INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF ALL OF THE FOLLOWING ARE OBSERVED: A. THE CONFLICTING INTEREST IS FULLY DISCLOSED; B. THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION; C. A COMPETITIVE BID OR COMPARABLE VALUATION EXISTS; AND D. THE BOARD HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION. DISCLOSURE IN THE ORGANIZATION SHOULD BE MADE TO THE COMMODORE (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE SECRETARY), WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE BOARD OF DIRECTORS. DISCLOSURE INVOLVING DIRECTORS SHOULD BE MADE TO THE COMMODORE, (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE SECRETARY) WHO SHALL BRING THESE MATTERS TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO COLUMBIA SAILING SCHOOL. THE DECISION OF THE BOARD OF DIRECTORS ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF COLUMBIA SAILING SCHOOL AND THE ADVANCEMENT OF ITS PURPOSE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | COLUMBIA YACHT CLUB |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 360935520 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(7) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | IL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | PRIVATE CLUB |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 111 N LAKE SHORE DRIVE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | CHICAGO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 60601 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 242961 |
| IRS990/TotalAssetsEOYAmt | 0 | 241136 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 242961 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 241136 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 73638 |
| IRS990/TotalEmployeeCnt | 0 | 46 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 38265 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 700741 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 739006 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 52780 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 54433 |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.