2024-11-04T14:35:10-05:00 2023-12-31 934011259 RODRIGUES DRUM & COMPANY LLC PO BOX 2979 FALL RIVER MA 02722 990 2023-01-01 043401842 COMMUNITY BOATING CENTER INC COMM 5089926219 1641 PADANARAM AVE NEW BEDFORD MA 02740 OLIVER MOORE PRESIDENT 5089926219 2024-10-04 false DOUGLAS E RODRIGUES P01207157 5086796079 2024-10-29 2023 2024-10-15 13:58:12Z OLIVER MOORE 1641 PADANARAM AVE NEW BEDFORD MA 027401066 1314903 false X WWW.COMMUNITYBOATING.ORG X 1998 MA TO ENRICH THE LIVES OF NEW BEDFORD AREA RESIDENTS THROUGH BOATING. 13 13 54 50 0 1198835 864643 115526 131454 18444 63694 11774 16871 1344579 1076662 0 0 750646 1024411 0 103002 428277 378344 1178923 1402755 165656 -326093 3429289 3312402 31612 82335 3397677 3230067 X TO PROVIDE INSTRUCITON AND ACCESS TO RECREATIONAL BOATING FOR ALL, WITH AN EMPHASIS ON CHILDREN, WITHOUT REGARD TO FINANCIAL SITUATION; TO PROMOTE WATER SAFETY, NAVIGATION, BOAT HANDLING, SEAMANSHIP, AND KNOWLEGE OF THE RULES OF THE ROAD; AND RO PROVIDE A SAFE BOATING ENVIRONMENT false false 1073733 TO ENRICH THE LIVES OF NEW BEDFORD AREA RESIDENTS THROUGH BOATING. 1073733 true true false false false false false false false false true false false false false true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 4 0 54 true false false false false false false false false X 13 13 false false false false false false false true true false false true true true true true true true true false MA X ANDREW HERLIHY 5089926219 1941 PADANARAM AVE NEW BEDFORD MA 02740 X RICARDO BERMUDEZ DIRECTOR 1.00 X 0 0 0 KEVIN HORST DIRECTOR 1.00 X 0 0 0 CHIP JOHNS DIRECTOR 1.00 X 0 0 0 PATRICK CARNEY JR DIRECTOR 1.00 X 0 0 0 PETER KAVANAUGH TREASURER 1.00 X X 0 0 0 KAMILE KHAZAN DIRECTOR 1.00 X 0 0 0 LAUREN LEMIEUX DIRECTOR 1.00 X 0 0 0 KELSEY MARTINS-PELSUE DIRECTOR 1.00 X 0 0 0 MARIANN MONTEIRO DIRECTOR 1.00 X 0 0 0 OLIVER MOORE PRESIDENT 1.00 X X 0 0 0 MARK SMITH VICE PRESIDE 1.00 X X 0 0 0 JENNIFER VESICO SECRETARY/CL 1.00 X X 0 0 0 SAM VINEYARD DIRECTOR 1.00 X 0 0 0 1 false false false 864643 7850 864643 LESSONS & FEES 131454 131454 131454 52445 52445 4994 4994 4994 4994 214142 3050 205943 8199 3050 11249 11249 18170 32298 -14128 INSURANCE CLAIM INCOME 24701 24701 MISC. REVENUE 1304 1304 26005 1076662 162453 63694 114703 11470 45881 57352 766190 724438 14104 27648 66491 53957 9890 2644 77027 66600 2403 8024 14000 14000 10529 10529 4998 880 3793 325 4965 1631 2447 887 23938 2355 19172 2411 33991 14545 19446 8620 640 7439 541 58393 52163 6230 58047 2108 55939 PROGRAM 57009 57009 EQUIPMENT MAINTENANCE 46507 45532 569 406 TRANSPORTATION 15690 15690 SITE/BUILDING R&M 8629 8225 404 33028 16490 13774 2764 1402755 1073733 226020 103002 1061170 819482 604 500 18766 34674 2114944 861621 1212366 1253323 1136383 1204423 3429289 3312402 31612 32335 50000 31612 82335 X 2553738 2322334 843939 907733 3397677 3230067 3429289 3312402 -326093 100333 64250 -6100 X false true true false X 722323 850851 1057442 1198835 864643 4694094 5400 5400 5400 5400 21600 727723 856251 1062842 1204235 864643 4715694 194897 4520797 22192 58164 73256 18534 52445 224591 12953 290211 11684 314848 5255133 180623 0.86030 0.68530 X PART II, LINE 10 314,848 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 403970 403970 303133 138197 164936 561890 20010 541880 845951 703414 142537 1253323 X 1241245 100333 64250 164583 1076662 1076662 1402755 1402755 1402755 SCHEDULE D, PAGE 3, PART X THE CENTER HAS BEEN NOTIFIED BY THE INTERNAL REVENUE SERVICE THAT IT MEETS THE QUALIFICATIONS TO BE CLASSIFIED AS A TAX EXEMPT ENTITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. AS A NOT-FOR-PROFIT ENTITY EXEMPT FROM INCOME TAXES, THE CENTER MAY, HOWEVER BE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME. ACCOUNITNG PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA 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 EXITMATED AND RECOGNIZED. TAX RETURNS ARE ROUTINELY OPEN FOR REVIEW BY THE TAX AUTHORITIES FOR THREE YEARS FROM THEIR DUE DATE. IN CERTAIN CIRCUMSTANCES, THE STATUTE OF LIMITATIONS MAY REMAIN OPEN INDEFINITELY. OPENING OF THE 18170 18170 22179 1500 8619 18170 18170 22179 1500 8619 32298 -14128 FORM 990 - ORGANIZATION'S MISSION TO PROVIDE INSTRUCITON AND ACCESS TO RECREATIONAL BOATING FOR ALL, WITH AN EMPHASIS ON CHILDREN, WITHOUT REGARD TO FINANCIAL SITUATION; TO PROMOTE WATER SAFETY, NAVIGATION, BOAT HANDLING, SEAMANSHIP, AND KNOWLEGE OF THE RULES OF THE ROAD; AND RO PROVIDE A SAFE BOATING ENVIRONMENT FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS DISTRIBUTED AND REVIEWED BY THE EXECUTIVE COMMITTEE, WHO THEN MEET WITH THE ACCOUNTING FIRM THE FOLLOWING WEEK TO REVIEW FORMS BEFORE FILING FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD OF DIRECTORS REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPIANCE WITH THE CONFLICT OF INTEREST POLICY. ALL OFFICERS, DIRECTORS AND KEY EMPLOYEES MUST DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICT FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD APPOINTED AN EXECUTIVE DIRECTOR SEARCH COMMITTEE THAT INITIALLY REVIEWED SIMILAR ORGANIZATIONS FROM THE STANDPOINT OF MISSION, BUDGET AND STAFF SIZES. THEY THEN SET A RANGE THAT AN EXECUTIVE DIRECTOR WOULD BE HIRED BASED UPON THE PREDETERMINED SKILLS SETS AND EXPERIENCE IN DIRECTING AN ORGANIZATION. SINCE THEN, THE EXECUTIVE COMMITTEE HAS REVIEWED EXECUTIVE DIRECTOR AND STAFF COMPENSATION THROUGH THE ANNUAL BUDGET REIVEW PROCESS, THAT IS THEN REVIEWED AND APPROVED BY THE BOARD AT OUR ANNUAL MEETING. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD APPOINTED AN EXECUTIVE DIRECTOR SEARCH COMMITTEE THAT INITIALLY REVIEWED SIMILAR ORGANIZATIONS FROM THE STANDPOINT OF MISSION, BUDGET AND STAFF SIZES. THEY THEN SET A RANGE THAT AN EXECUTIVE DIRECTOR WOULD BE HIRED BASED UPON THE PREDETERMINED SKILLS SETS AND EXPERIENCE IN DIRECTING AN ORGANIZATION. SINCE THEN, THE EXECUTIVE COMMITTEE HAS REVIEWED EXECUTIVE DIRECTOR AND STAFF COMPENSATION THROUGH THE ANNUAL BUDGET REIVEW PROCESS, THAT IS THEN REVIEWED AND APPROVED BY THE BOARD AT OUR ANNUAL MEETING. FORM 990, PAGE 6, PART VI, LINE 19 ALL ITEMS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.