2024-11-12T15:30:45-05:00 2023-12-31 030280081 JMM & ASSOCIATES PC 463 MOUNTAIN VIEW DR STE 403 COLCHESTER VT 05446 990 2023-01-01 030342594 LAKE CHAMPLAIN COMMUNITY SAILING CENTER INC LAKE 8028642499 PO BOX 64818 BURLINGTON VT 05406 OWEN MILNE EXECUTIVE DIRECTOR 8028642499 2024-11-12 true false RANDALL L SARGENT CPA P00136499 8026555665 2024-11-12 2023 2024-10-15 13:58:12Z OWEN MILNE PO BOX 64818 BURLINGTON VT 05406 2759750 false X WWW.COMMUNITYSAILINGCENTER.ORG X 1994 VT LAKE CHAMPLAIN COMMUNITY SAILING CENTER ENCOURAGES AND CELEBRATES RESPONSIBLE USE AND LONG-TERM STEWARDSHIP OF LAKE CHAMPLAIN BY FOSTERING EDUCATIONAL AND RECREATIONAL OPPORTUNITIES FOR ALL COMMUNITY MEMBERS. 12 12 53 60 18515 1861825 2061115 562281 635969 3639 20910 13690 -4764 2441435 2713230 91920 140093 0 632959 755799 0 257269 613269 640488 1338148 1536380 1103287 1176850 6111979 7671942 413423 796536 5698556 6875406 X THE LAKE CHAMPLAIN COMMUNITY SAILING CENTER (CSC) ENCOURAGES AND CELEBRATES THE RESPONSIBLE USE AND LONG-TERM STEWARDSHIP OF LAKE CHAMPLAIN BY FOSTERING EDUCATIONAL AND RECREATIONAL OPPORTUNITIES FOR ALL MEMBERS OF OUR COMMUNITY. THE CSC IS COMMITTED TO ELIMINATING BARRIERS THAT PREVENT ACCESS TO LAKE CHAMPLAIN, OFFERS EXPERIENTIAL EDUCATION FOR WHICH COURAGE AND LEADERSHIP SKILLS CAN BE DEVELOPED AND PROVIDES AN INCLUSIVE ENVIRONMENT FOR ALL PEOPLE TO LEARN SAILING AND PADDLING. false false 294958 54598 270850 YOUTH CAMPS - CSC OFFERS SUMMER CAMPS FOR YOUTH AGES 6-17, TEACHING SAILING SKILLS, BOATING SAFETY, AND LAKE STEWARDSHIP. CAMPS ARE ACCESSIBLE TO ALL, WITH SCHOLARSHIP SUPPORT, AND INCLUDE BOTH SAILING-ONLY AND MULTI-ACTIVITY OPTIONS. 158426 125717 LAKE ACCESS - CSC OFFERS A VARIETY OF ACTIVITIES BEYOND SAILING, INCLUDING CANOE, KAYAK, AND PADDLEBOARD RENTALS, AS WELL AS YOGA SESSIONS ON THE DOCK. THESE PROGRAMS PROVIDE ADDITIONAL OPPORTUNITIES FOR THE COMMUNITY AND VISITORS TO ENGAGE WITH LAKE CHAMPLAIN AND ENJOY THE WATERFRONT. 221194 85495 120015 SIGNATURE PROGRAMS - CSC OFFERS PROGRAMS THAT PROMOTE LEADERSHIP, INCLUSIVITY, AND EDUCATION THROUGH SAILING, INCLUDING OPPORTUNITIES FOR AT-RISK YOUTH, VERMONT GIRLS, AND INDIVIDUALS WITH DISABILITIES. ADDITIONALLY, THE FLOATING CLASSROOM ENGAGES STUDENTS IN HANDS-ON, SCIENCE-BASED LEARNING, ENHANCING THEIR UNDERSTANDING OF THE ENVIRONMENT THROUGH DIRECT EXPERIENCES ON LAKE CHAMPLAIN. 427863 119387 PERFORMANCE SAILING - CSC'S PERFORMANCE SAILING PROGRAM TRAINS TEENS FROM LOCAL SCHOOLS IN LEADERSHIP, RESPONSIBILITY, AND TEAMWORK THROUGH SAILING. THE PROGRAM FOSTERS COMMUNITY AND STRONG RELATIONSHIPS WITH ADULT MENTORS. THE ORGANIZATION ALSO OFFERS RACING OPPORTUNITIES FOR ALL AGES, INCLUDING YOUTH TEAMS AND ADULT DINGHY RACING. ADULT COURSES - CSC'S ADULT INSTRUCTIONAL SAILING PROGRAMS PROVIDE OPPORTUNITIES FOR ADULTS TO LEARN TO SAIL WITH CONFIDENCE. OFFERING A VARIETY OF BOATS, INSTRUCTION LEVELS, AND CLASS TIMES, THE PROGRAMS ARE DESIGNED TO FIT DIFFERENT PREFERENCES AND SCHEDULES, MAKING IT EASY FOR ANYONE TO GET OUT ON THE WATER. GROUP PROGRAMS - CSC OFFERS CUSTOM-DESIGNED LESSONS, PROGRAMS, AND EVENTS TAILORED TO SCHOOLS, BUSINESSES, AND COMMUNITY GROUPS. THESE EXPERIENCES EMPHASIZE TEAMWORK, ADVENTURE, AND SKILL-BUILDING, WITH DIRECT ACCESS TO LAKE CHAMPLAIN. OPTIONS INCLUDE CORPORATE RETREATS, BIRTHDAY PARTIES, KEELBOAT SAILS, AND GROUP PADDLE SESSIONS. CHILDCARE - IN RESPONSE TO THE COVID-19 PANDEMIC IN MARCH 2020, CSC CREATED A SPECIAL SAILING-FOCUSED CHILDCARE PROGRAM TO SUPPORT FAMILIES OF ESSENTIAL WORKERS. PARTNERING WITH THE STATE OF VERMONT AND PRIVATE FOUNDATIONS, THEY OBTAINED A PROVISIONAL CHILDCARE LICENSE AND OFFERED THE SERVICE AT A DISCOUNTED RATE. 427863 119387 1102441 true true false false false false false false false false true false false false true true false false false false false false false false true false false false true false false false false false false false false false false false false false false false false false false true 18 0 53 true true true false false false false true true false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true false false X OWEN MILNE 8028642499 PO BOX 64818 BURLINGTON VT 05406 OWEN MILNE EXECUTIVE DI 40.00 X 96990 0 7200 ROXANNE TENA-NELSON PRESIDENT 2.00 X X 0 0 0 ANASTASIA SURMAVA VICE PRESIDE 2.00 X X 0 0 0 GILLIAN NANTON PAST PRESIDE 2.00 X X 0 0 0 LOU SLANINA TREASURER 2.00 X X 0 0 0 GARY RUSSELL SECRETARY 2.00 X X 0 0 0 DOUG MERRILL DIRECTOR 2.00 X 0 0 0 KATIE WIGHT DIRECTOR 2.00 X 0 0 0 SIGNE DALY DIRECTOR 2.00 X 0 0 0 MEGAN SULLIVAN DIRECTOR 2.00 X 0 0 0 GREG MORSE DIRECTOR 2.00 X 0 0 0 CHRISTINA LORD DIRECTOR 2.00 X 0 0 0 DONNA LONDON DIRECTOR 2.00 X 0 0 0 96990 7200 false false false 8500 953737 1098878 3938 2061115 REGISTRATION 713990 390312 390312 SIGNATURE PROGRAMS 713990 120357 120357 FACILITY USE 713990 57190 57190 BOAT AND STORAGE RENTAL 532000 49595 49595 BOAT AND STORAGE RENTAL 532000 11069 11069 7446 7446 635969 20910 20910 34228 8500 46520 -12292 -12292 MISCELLANEOUS REVENUE 713990 7528 7528 7528 2713230 617454 18515 16146 140093 140093 104190 46885 15629 41676 560574 426327 13403 120844 9165 6550 390 2225 20727 16720 107 3900 61143 43700 2599 14844 87644 87644 8769 8633 136 8620 8564 56 14563 9086 5477 9665 9665 117397 105885 1715 9797 2257 2257 36264 34387 1102 775 9030 9030 237237 169557 10085 57595 41916 34048 7868 PROGRAM SUPPLIES 26873 26873 PROGRAM PROVIDERS 22463 22463 MISCELLANEOUS 17790 413 17377 1536380 1102441 176670 257269 65123 71983 886634 252051 209962 560982 7220 8740 13003 14333 8472174 1903805 4718297 6568369 10330 201410 195484 6111979 7671942 40387 477419 21626 23633 150000 100000 201410 195484 413423 796536 X 4636054 6519773 1062502 355633 5698556 6875406 6111979 7671942 X 1176850 X true X false true false X 702172 990244 1430795 1861825 2061115 7046151 564562 206827 413422 562281 617454 2364546 17877 37330 36950 66722 7528 166407 1284611 1234401 1881167 2490828 2686097 9577104 442782 280000 924000 920600 485000 3052382 442782 280000 924000 920600 485000 3052382 6524722 21 461 659 3639 20910 25690 21 461 659 3639 20910 25690 10893 10893 1295525 1234862 1881826 2494467 2707007 9613687 0.67870 0.65020 0.00000 0.00000 X PART III, LINE 12 MISC. REVENUE 10,893 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4533910 707353 3826557 1932731 1196452 736279 2005533 2005533 6568369 LEASE LIABILITY 195484 195484 X SCHEDULE D, PAGE 3, PART X LAKE CHAMPLAIN COMMUNITY SAILING CENTER, INC. (CSC) IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IT IS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO CSC'S TAX EXEMPT PURPOSE, IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. ADVENTURE & WAT 35843 8500 27343 2011 1491 22482 10728 ROCK THE DOCK 5960 5960 1718 41803 8500 33303 2011 1491 22482 12446 38430 -5127 true YOUTH CAMP SCHOLARSHIPS 110 54598 SIG. PRG. SCHOLARSHIPS 3491 85495 SCHEDULE I, PAGE 1, PART I, LINE 2 STAFF TRACKS SCHOLARSHIPS WITH A SPREADSHEET AND INFORMATION FROM EBEANS. FORM 990 - ORGANIZATION'S MISSION THE LAKE CHAMPLAIN COMMUNITY SAILING CENTER (CSC) ENCOURAGES AND CELEBRATES THE RESPONSIBLE USE AND LONG-TERM STEWARDSHIP OF LAKE CHAMPLAIN BY FOSTERING EDUCATIONAL AND RECREATIONAL OPPORTUNITIES FOR ALL MEMBERS OF OUR COMMUNITY. THE CSC IS COMMITTED TO ELIMINATING BARRIERS THAT PREVENT ACCESS TO LAKE CHAMPLAIN, OFFERS EXPERIENTIAL EDUCATION FOR WHICH COURAGE AND LEADERSHIP SKILLS CAN BE DEVELOPED AND PROVIDES AN INCLUSIVE ENVIRONMENT FOR ALL PEOPLE TO LEARN SAILING AND PADDLING. FORM 990, PAGE 2, PART III, LINE 4D PERFORMANCE SAILING - CSC'S PERFORMANCE SAILING PROGRAM TRAINS TEENS FROM LOCAL SCHOOLS IN LEADERSHIP, RESPONSIBILITY, AND TEAMWORK THROUGH SAILING. THE PROGRAM FOSTERS COMMUNITY AND STRONG RELATIONSHIPS WITH ADULT MENTORS. THE ORGANIZATION ALSO OFFERS RACING OPPORTUNITIES FOR ALL AGES, INCLUDING YOUTH TEAMS AND ADULT DINGHY RACING. ADULT COURSES - CSC'S ADULT INSTRUCTIONAL SAILING PROGRAMS PROVIDE OPPORTUNITIES FOR ADULTS TO LEARN TO SAIL WITH CONFIDENCE. OFFERING A VARIETY OF BOATS, INSTRUCTION LEVELS, AND CLASS TIMES, THE PROGRAMS ARE DESIGNED TO FIT DIFFERENT PREFERENCES AND SCHEDULES, MAKING IT EASY FOR ANYONE TO GET OUT ON THE WATER. GROUP PROGRAMS - CSC OFFERS CUSTOM-DESIGNED LESSONS, PROGRAMS, AND EVENTS TAILORED TO SCHOOLS, BUSINESSES, AND COMMUNITY GROUPS. THESE EXPERIENCES EMPHASIZE TEAMWORK, ADVENTURE, AND SKILL-BUILDING, WITH DIRECT ACCESS TO LAKE CHAMPLAIN. OPTIONS INCLUDE CORPORATE RETREATS, BIRTHDAY PARTIES, KEELBOAT SAILS, AND GROUP PADDLE SESSIONS. CHILDCARE - IN RESPONSE TO THE COVID-19 PANDEMIC IN MARCH 2020, CSC CREATED A SPECIAL SAILING-FOCUSED CHILDCARE PROGRAM TO SUPPORT FAMILIES OF ESSENTIAL WORKERS. PARTNERING WITH THE STATE OF VERMONT AND PRIVATE FOUNDATIONS, THEY OBTAINED A PROVISIONAL CHILDCARE LICENSE AND OFFERED THE SERVICE AT A DISCOUNTED RATE. FORM 990, PAGE 6, PART VI, LINE 11B MANAGEMENT REVIEWS THE FORM 990 IN DETAIL BEFORE PROVIDING A COPY TO THE EXECUTIVE DIRECTOR TO REVIEW AND SIGN. THE BOARD RECEIVES A COPY BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C ALL BOARD MEMBERS ARE REQUESTED TO SUBMIT A LIST OF ANY CONFLICTS OF INTEREST IN WRITING ON AN ANNUAL BASIS. THE LISTS ARE KEPT ON FILE AND REVIEWED PRIOR TO EACH ANNUAL MEETING. FORM 990, PAGE 6, PART VI, LINE 15A EXECUTIVE COMMITTEE REVIEWS PERFORMANCE AND RECOMMENDS ANY COMPENSATION CHANGES TO THE FINANCE COMMITTEE FOR BUDGET APPROVAL AND FULL BOARD APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AND IN PUBLIC 990. FORM 990, PART XI, LINE 9 FUNDRAISING EXPENSES 0 SCHOLARSHIPS 0 FUNDRAISING EXPENSES 0 SCHOLARSHIPS 0