2026-03-31T15:38:51-04:00 2025-12-31 061648707 FIONDELLA MILONE & LASARACINA LLP 300 WINDING BROOK DR STE 1 GLASTONBURY CT 06033 990 2025-01-01 060986800 NORWALK SEAPORT ASSOCIATION INC NORW 2038389444 213 LIBERTY SQUARE NORWALK CT 06855 RICHARD MCQUAID PRESIDENT 2038389444 2026-03-23 true AMBER D TUCKER P01593305 8606573651 2026-03-31 2025 2025-03-06 01:10:19Z RICHARD MCQUAID 213 LIBERTY SQUARE NORWALK CT 06855 1228351 false X WWW.SEAPORT.ORG X 1978 CT THE PURPOSE OF THE NORWALK SEAPORT ASSOCIATION IS TO FOSTER PUBLIC AWARENESS OF OUR MARINE ENVIRONMENT AND MARITIME HERITAGE THROUGH EDUCATION AND PRESERVATION. 24 24 22 500 0 135044 164530 292225 261226 44388 27699 18238 207995 489895 661450 500 0 0 212483 267426 0 150471 318015 468214 530998 735640 -41103 -74190 2446862 2305917 85034 18279 2361828 2287638 X THE NORWALK SEAPORT ASSOCIATION, INC. OFFERS A CULTURAL, ENVIRONMENTAL, AND HISTORICAL JOURNEY TO THE NORWALK ISLANDS. THE SHEFFIELD ISLAND LIGHTHOUSE AND THE LIGHT KEEPER'S COTTAGE PROVIDE A UNIQUE HISTORICAL AND EDUCATIONAL VENUE WHICH STRIVES TO INCREASE AWARENESS, APPRECIATION AND CONSIDERATION FOR OUR ENVIRONMENT AND HOW THE PRESERVATION OF HISTORIC BUILDINGS AND NATURE CONTRIBUTE TO OUR QUALITY OF LIFE. false false 385097 261226 THE SHEFFIELD ISLAND LIGHTHOUSE AND ADJACENT KEEPER'S COTTAGE ARE LISTED ON THE NATIONAL REGISTER OF HISTORIC PLACES. THE ASSOCIATION OWNS AND MAINTAINS THE LIGHTHOUSE AND COTTAGE AS A HISTORICAL AND EDUCATIONAL TOURIST ATTRACTION. 385097 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 24 0 true 22 true false false false false false false false false false false false false X 24 24 false false false false true true false true true false false true true true true true true true true false X X JERRY TONI 2038389444 213 LIBERTY SQUARE NORWALK CT 06855 JERRY TONI EXECUTIVE DI 40.00 X 95040 0 0 RICHARD MCQUAID PRESIDENT 10.00 X X 0 0 0 JAMES FERGUSON VICE PRESIDE 10.00 X X 0 0 0 MAUREEN BONENFANT SECRETARY 10.00 X X 0 0 0 GERALD RABIN TREASURER 10.00 X X 0 0 0 LINDA CAPPELLO DIRECTOR 5.00 X 0 0 0 CHARLES CHINZI DIRECTOR 5.00 X 0 0 0 BRUCE CROSS DIRECTOR 5.00 X 0 0 0 STEVE DEMARCO SR DIRECTOR 5.00 X 0 0 0 JIM EROTOPOULOS DIRECTOR 5.00 X 0 0 0 DONNA FERGUSON DIRECTOR 5.00 X 0 0 0 SHENTON KING DIRECTOR 5.00 X 0 0 0 CHUCK KRIEWALD DIRECTOR 5.00 X 0 0 0 JIM MADDEN DIRECTOR 5.00 X 0 0 0 URBAN MULVEHILL JR DIRECTOR 5.00 X 0 0 0 URBAN MULVEHILL III DIRECTOR 5.00 X 0 0 0 CAROL POTE DIRECTOR 5.00 X 0 0 0 MIKE REILLY DIRECTOR 5.00 X 0 0 0 JEREMY RUBINO DIRECTOR 5.00 X 0 0 0 EMANUEL SANTA-DONATO DIRECTOR 5.00 X 0 0 0 LILLIAN SANTA-DONATO DIRECTOR 5.00 X 0 0 0 JOHNATHAN SMALL DIRECTOR 5.00 X 0 0 0 ROBERT TERPIN DIRECTOR 5.00 X 0 0 0 ANDREW THANE DIRECTOR 5.00 X 0 0 0 MORGAN WETMORE DIRECTOR 5.00 X 0 0 0 95040 false false false 15541 148989 164530 FERRY/ISLAND ACTIVITIES 712120 261226 261226 261226 27699 27699 43250 22598 20652 20652 20652 731646 544303 187343 187343 661450 288925 207995 243169 144827 62627 35715 3331 3331 20926 4564 13023 3339 20988 20988 1250 1250 90522 13211 17000 60311 16037 9707 6330 14714 1955 12759 1542 1542 2968 1915 1053 117 117 52147 43736 8411 96564 32316 14392 49856 REPAIRS AND MAINTENANCE 40769 39298 1471 CAPTAIN FEES 32335 32335 EVENT AND PERFORMERS 30718 8587 22131 FERRY 22107 21909 198 45436 27406 18030 735640 385097 200072 150471 35954 246655 763747 543882 85000 2500 30916 26635 2427208 953701 1523209 1473507 8036 8643 4095 2446862 2305917 85034 18279 85034 18279 X 2361828 2271749 15889 2361828 2287638 2446862 2305917 X -74190 X false true X true false X 748410 994361 163267 135044 164530 2205612 215366 265931 220129 292225 288925 1282576 853803 731646 1585449 963776 1260292 383396 1281072 1185101 5073637 5073637 2290 333 6814 44388 43250 97075 2290 333 6814 44388 43250 97075 966066 1260625 390210 1325460 1228351 5170712 0.98120 0.98380 0.02000 0.02000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 407992 407992 718456 308633 409823 977247 366839 610408 323513 278229 45284 1473507 X 1228351 1228351 -566901 -566901 661450 1302541 566901 566901 735640 735640 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION HAS RECEIVED AN EXEMPTION FROM THE INTERNAL REVENUE SERVICE (IRS) FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION IS REQUIRED TO MAKE THE APPROPRIATE TAX PAYMENTS ON ANY INCOME CONSIDERED UNRELATED TO ITS EXEMPT PURPOSE. MANAGEMENT OF THE ASSOCIATION EVALUATES ALL SIGNIFICANT TAX POSITIONS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. AT DECEMBER 31, 2025, AND 2024, MANAGEMENT STATED IT DOES NOT HAVE ANY TAX POSITION THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY NOR DOES IT HAVE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OF DECREASE WITHIN THE NEXT TWELVE MONTHS. THE ASSOCIATION'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE TAXING JURISDICTIONS. AS OF DECEMBER 31, 2025, AND 2024, THE ASSOCIATION'S FEDERAL AND STATE TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION FOR FISCAL YEARS PRIOR TO DECEMBER 31, 2022. SCHEDULE D, PAGE 4, PART XI, LINE 4B DIRECT FUNDRAISING EXPENSE -544,303 DIRECT RENAL EXPENSE -22,598 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT FUNDRAISING EXPENSE 544,303 DIRECT RENTAL EXPENSE 22,598 OYSTER FESTIVAL 708928 708928 210450 183543 140118 DOCKTAILS 22718 22718 1180 9012 731646 731646 211630 192555 140118 544303 187343 FORM 990 - ORGANIZATION'S MISSION THE NORWALK SEAPORT ASSOCIATION, INC. OFFERS A CULTURAL, ENVIRONMENTAL, AND HISTORICAL JOURNEY TO THE NORWALK ISLANDS. THE SHEFFIELD ISLAND LIGHTHOUSE AND THE LIGHT KEEPER'S COTTAGE PROVIDE A UNIQUE HISTORICAL AND EDUCATIONAL VENUE WHICH STRIVES TO INCREASE AWARENESS, APPRECIATION AND CONSIDERATION FOR OUR ENVIRONMENT AND HOW THE PRESERVATION OF HISTORIC BUILDINGS AND NATURE CONTRIBUTE TO OUR QUALITY OF LIFE. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION IS INCORPORATED AS A NON-STOCK CORPORATION IN THE STATE OF CONNECTICUT. FORM 990, PAGE 6, PART VI, LINE 7A ELECTION OF MEMBERS TO THE GOVERNING BODY ARE AS FOLLOWS: SECTION 7.1 NOMINATING COMMITTEE - ON OR BEFORE SEPTEMBER 30TH OF EACH YEAR, THE PRESIDENT SHALL APPOINT A NOMINATING COMMITTEE CONSISTING OF SEVEN MEMBERS OF THE NSA. THE PRESIDENT MAY BE A MEMBER OF THE NOMINATING COMMITTEE. OF THE SEVEN MEMBERS, FIVE SHALL BE MEMBERS OF THE BOARD AND TWO SHALL BE NON-BOARD MEMBERS DRAWN FROM THE GENERAL MEMBERSHIP OF THE NSA. THE COMMITTEE SHALL SELECT A CHAIRPERSON. NO ONE ON THE NOMINATING COMMITTEE MAY BE NOMINATED TO THE SLATE OF OFFICERS PROPOSED BY THE NOMINATING COMMITTEE, EXCEPT THE CURRENT PRESIDENT. SECTION 7.2 CANDIDATES - NO LATER THAN THE SCHEDULED OCTOBER MEETING OF THE BOARD, THE NOMINATING COMMITTEE SHALL PRESENT IN EXECUTIVE SESSION THE NAMES OF THOSE TRUSTEES, IF ANY, WHOSE TERMS SHALL NEXT EXPIRE AND WHO ARE NOT PROPOSED FOR RE-NOMINATION, AND THE NUMBER OF VACANCIES TO BE FILLED. NO LATER THAN THE SCHEDULED NOVEMBER BOARD MEETING, THE COMMITTEE SHALL PRESENT A SLATE OF CANDIDATES CONSISTING OF ONE CANDIDATE FOR EACH ONE, TWO AND THREE YEAR TRUSTEE TERM TO BE FILLED, AND ONE CANDIDATE FOR EACH ELECTIVE OFFICE. PERSONS NOMINATED TO FILL A TRUSTEE POSITION SHALL BE NOMINATED FOR A ONE, TWO OR THREE YEAR TERM, AS THE CASE MAY BE, SO AS TO MAINTAIN AS NEARLY AS POSSIBLE THE POLICY OF HAVING ONE-THIRD OF THE TRUSTEESHIPS EXPIRE EACH YEAR. IN THE CASE OF A NOMINEE WHO HAS NOT PREVIOUSLY SERVED AS A TRUSTEE OF THE NSA, THE NOMINATION SHALL BE FOR A ONE-YEAR TERM. THE COMMITTEE SHALL CONFIRM TO THE BOARD THAT ALL CANDIDATES ARE ELIGIBLE TO SERVE, IF ELECTED, OR HAVE BEEN ADVISED OF THE ELIGIBILITY REQUIREMENTS, AND THAT EACH HAS BEEN CONTACTED PERSONALLY BY A MEMBER OF THE NOMINATING COMMITTEE AND HAS EXPRESSED HIS OR HER WILLINGNESS TO ACCEPT THE NOMINATION AND, IF ELECTED, TO SERVE. SECTION 7.3 ELIGIBILITY - ONLY NSA MEMBERS SHALL BE ELIGIBLE TO SERVE ON THE BOARD OF TRUSTEES, AND ONLY TRUSTEES SHALL BE ELIGIBLE TO SERVE AS OFFICERS. AS A PREREQUISITE TO SERVE AS A TRUSTEE, EACH INDIVIDUAL MUST MEET THE ELIGIBILITY REQUIREMENTS AS OF THE FIRST REGULAR MEETING OF THE BOARD, FOLLOWING THEIR ELECTION OR APPOINTMENT. SECTION 7.4 BALLOT PREPARATION AND DISTRIBUTION - UPON RECEIPT OF THE REPORT OF THE NOMINATING COMMITTEE, THE EXECUTIVE DIRECTOR OR, IN THE DIRECTOR'S ABSENCE, THE CHAIRPERSON OF THE NOMINATING COMMITTEE, SHALL HAVE A BALLOT PRINTED WITH BLANK SPACES PROVIDED, IN WHICH ANY MEMBER MAY WRITE IN THE NAMES OF OTHER PERSONS FOR ELECTION TO THE BOARD OF TRUSTEES AND TO ELECTIVE OFFICE. THE BALLOT SHALL ALSO STATE THAT ANY NAME ON THAT PRINTED BALLOT MAY BE CROSSED OFF, SHOULD THE MEMBER NOT WISH TO VOTE FOR ONE OR MORE SPECIFIC NOMINEES. ONLY ONE BALLOT SHALL BE PROVIDED TO EACH INDIVIDUAL, FAMILY, OR OTHER MEMBERSHIP CATEGORY. A BALLOT SHALL BE MAILED TO EACH NSA MEMBER AT LEAST 14 DAYS IN ADVANCE OF THE ANNUAL MEETING, WITH A RETURN ENVELOPE ENCLOSED. SECTION 7.5 VOTING - BALLOTS FOR TRUSTEES AND OFFICERS SHALL BE RETURNED TO THE NSA OFFICE OR BROUGHT TO THE ANNUAL MEETING AND TURNED IN TO THE SECRETARY PRIOR TO THE CONCLUSION OF VOTING. THE CANDIDATE IN EACH ONE, TWO AND THREE YEAR TERM FOR TRUSTEE, RECEIVING THE HIGHEST NUMBER OF AFFIRMATIVE VOTES IN THAT CATEGORY, SHALL BE ELECTED TO THE BOARD FOR SUCH TERM. THE CANDIDATE FOR EACH ELECTIVE OFFICE THAT RECEIVES THE HIGHEST NUMBER OF VOTES FOR SUCH OFFICE SHALL BE ELECTED TO SUCH OFFICE, PROVIDED SUCH PERSON IS A TRUSTEE OR IS SIMULTANEOUSLY ELECTED AS A TRUSTEE. SECTION 7.6 TAKING OFFICE - THE NEWLY ELECTED TRUSTEES AND OFFICERS SHALL TAKE OFFICE AS OF THE FIRST DAY OF THE MONTH FOLLOWING THEIR ELECTION. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING WITH THE IRS FOR REVIEW AND INPUT, IF ANY. FORM 990, PAGE 6, PART VI, LINE 12C EACH MEMEBER IS SIGNING THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE WORKS WITH THE EXECUTIVE DIRECTOR OR PRESIDENT ON IMPLEMENTING GOALS AND OBJECTIVES AND COMPENSATION LEVELS FOR ALL EMPLOYEES. THE BOARD OF DIRECTORS IS RESPONSIBLE FOR DETERMINING AND REVIEWING THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR POSITION WAS VACANT FROM 2014 THROUGH 2023. IN 2024, THE BUSINESS MANAGER WAS ELEVATED TO EXECUTIVE DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 15B EXECUTIVE DIRECTOR OR PRESIDENT SECTION 6.1 OFFICE - THE BOARD, AT ITS DISCRETION, MAY EMPLOY AN EXECUTIVE DIRECTOR TO ACT AS THE CHIEF OPERATING OFFICER OF THE NSA. SUCH EMPLOYMENT SHALL REQUIRE APPROVAL BY A VOTE OF THREEQUARTERS OF THE ENTIRE BOARD OF TRUSTEES THEN IN OFFICE AND NOT ON LEAVE OF ABSENCE. IN THE ABSENCE OF EMPLOYMENT OF AN EXECUTIVE DIRECTOR, THE PRESIDENT OF THE NSA SHALL ALSO BE THE CHIEF OPERATING OFFICER. SECTION 6.2 DUTIES - THE EXECUTIVE DIRECTOR SHALL: - REPORT DIRECTLY TO THE BOARD; - BE RESPONSIBLE FOR THE OVERALL MANAGEMENT OF NSA OPERATIONS; - BE RESPONSIBLE FOR CONDUCTING THE OFFICIAL CORRESPONDENCE OF THE NSA; - PRESERVE ALL BOOKS, DOCUMENTS, RECORDS, COMMUNICATIONS AND ARCHIVES; - BE RESPONSIBLE FOR PRESERVING BOOKS OF ACCOUNT AND FOR MAINTAINING ACCURATE RECORDS OF THE ACTIVITIES OF THE NSA; - RECEIVE AND DEPOSIT ALL MONIES IN THE NAME OF THE NSA AND, UPON APPROVAL OF THE ANNUAL BUDGET, MAKE SUCH DISBURSEMENTS AS ARE PROVIDED FOR IN THE BUDGET WITHOUT FURTHER APPROVAL OF THE BOARD, SUBJECT TO THE REQUIREMENTS FOR JOINT EXECUTION OF ALL CHECKS OVER 3,000; - BE RESPONSIBLE FOR THE DIRECTION AND SUPERVISION OF ALL STAFF;ATTEND MEETINGS OF THE BOARD AND OF THE EXECUTIVE COMMITTEE;ATTEND COMMITTEE MEETINGS WHEN REQUESTED BY ITS CHAIRPERSON OR WHEN THE EXECUTIVE DIRECTOR DEEMS IT APPROPRIATE. SECTION 6.3 TERM - THE EXECUTIVE DIRECTOR MAY BE DISMISSED WITH OR WITHOUT CAUSE BY A VOTE OF THREE-QUARTERS OF THE MEMBERS OF THE ENTIRE BOARD OF TRUSTEES THEN IN OFFICE AND NOT ON LEAVE OF ABSENCE. SECTION 6.4 COMPENSATION THE EXECUTIVE DIRECTOR SHALL BE PAID SUCH COMPENSATION AS THE BOARD DETERMINES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 DIRECT FUNDRAISING EXPENSE 544,303 DIRECT RENAL EXPENSE 22,598 DIRECT FUNDRAISING EXPENSE -544,303 DIRECT RENTAL EXPENSE -22,598