2026-09-14T15:16:55-05:00 2025-10-31 410746749 CLIFTONLARSONALLEN LLP 4 BATTERYMARCH PARK SUITE 100 QUINCY MA 02169 990 2024-11-01 042863756 COMMUNITY ROWING INC COMM 6177798267 20 NONANTUM ROAD BRIGHTON MA 02135 JEREMY MUNN TREASURER 6177798267 2026-09-11 1 1 DANIELLE NIHILL P01350943 7819821001 2026-09-11 2024 FIONA WALSH 20 NONANTUM ROAD BRIGHTON MA 02135 6066103 0 X WWW.COMMUNITYROWING.ORG X 1985 MA ENABLE GROWTH FOR PEOPLE THROUGH ROWING WITHOUT REGARD TO INDIVIDUAL ABILITY, BACKGROUND OR EXPERIENCE. 15 15 151 200 20787 0 1770080 1926420 3195802 3269716 163159 202207 378861 397526 5507902 5795869 270846 344004 0 0 3077700 3232452 0 0 477151 2617053 2629644 5965599 6206100 -457697 -410231 15216381 14925065 2361892 2334021 12854489 12591044 X AT COMMUNITY ROWING INC., WE ARE DEDICATED TO FOSTERING A COMMUNITY THAT IS BOTH WELCOMING AND SUPPORTIVE. UNDER THE BANNER OF ROWING FOR ALL WE MAKE ROWING ACCESSIBLE WITHOUT REGARD TO INDIVIDUAL ABILITY, BACKGROUND OR EXPERIENCE. (CONTINUED ON SCHEDULE O)CRI OFFERS EXCEPTIONAL, ACCESSIBLE AND INCLUSIVE ROWING PROGRAMS IN A DIVERSE COMMUNITY CONTEXT. 0 0 1884386 143222 1604181 YOUTH COMPETITIVE (SPRING, SUMMER & FALL) - YOUTH COMPETITIVE ROWING AT COMMUNITY ROWING, INC. (CRI). THE ORGANIZATION SETS AN UNPARALLELED STANDARD FOR YOUTH DEVELOPMENT PROGRAMMING. OUR AWARD WINNING COACHING STAFF ARE FOCUSED ON DEVELOPING THE WHOLE PERSON, AND THE YOUNG PEOPLE WHO PARTICIPATE IN THE PROGRAM DEVELOP AWARENESS, MATURITY AND AN INTEREST IN SUPPORTING THEIR COMMUNITY AS THEY LEARN TO TRAIN AND COMPETE ON THE CHARLES RIVER. THE COMPETITIVE VARSITY TEAM IS A YEARLONG YOUTH DEVELOPMENT PROGRAM THAT LEVERAGES THE SPORT OF ROWING TO CREATE MATURE, COMMUNITY ORIENTED YOUNG PEOPLE WHO HAVE THE CONFIDENCE TO CHALLENGE THEMSELVES. PRACTICING FIVE OR SIX TIMES A WEEK, THE YOUTH IN THE PROGRAM ARE GUIDED BY AWARD WINNING COACHES WHO ARE COMMITTED TO DEVELOPING THE WHOLE PERSON. 1566762 32079 1642963 CRI YOUTH AND ADULT RECREATIONAL PROGRAMS SERVE A BROAD SWATH OF THE COMMUNITY THROUGH MULTIPLE PROGRAMMATIC AVENUES FOR PARTICIPANTS TO LEARN TO ROW AND THEN CARRY THEIR NEW FORMED SKILLS INTO RECREATIONAL PROGRAMS. CRI SERVES MIDDLE AND HIGH SCHOOL YOUTH WHO ARE EXPLORING ROWING FOR THE FIRST TIME THROUGH AFTER SCHOOL AND WEEKEND PROGRAMMING. IN THE SUMMER WE PROVIDE MORNING AND AFTERNOON YOUTH PROGRAMS THAT ENABLE YOUNG PEOPLE TO LEARN ROWING IN INCREMENTS FROM ONE WEEK INTRODUCTION CLASSES TO FULL SUMMER RECREATIONAL SCHEDULES. IN ADDITION, WE PROVIDE ADULT LEARN TO ROW PROGRAMS IN BOTH TEAM BOAT ROWING PROGRAMS AND IN SINGLE SEAT BOATS AT TIMES CONVENIENT TO PEOPLE WITH TRADITIONAL WORK SCHEDULES AS WELL AS MID DAY AND EVENING PROGRAMS. LEARN TO ROW AND RECREATIONAL PROGRAMS ARE THE BACKBONE OF PROGRAMS WE OFFER TO THE COMMUNITY AND ARE A HALLMARK OF CRI'S REACH INTO A VARIETY OF COMMUNITIES AROUND THE BOSTON AREA. 1707192 168703 23586 OUTREACH PROGRAMS (MILITARY, PARA & LET'S ROW BOSTON) - COMMUNITY ROWING, INC. PROVIDES OUTREACH OPPORTUNITIES TO MANY INDIVIDUALS WHO ARE UNDERSERVED AND/OR UNDERREPRESENTED IN THE SPORT OF ROWING THROUGH OUR MILITARY, PARA ROWING, LET'S ROW BOSTON PROGRAMS. WE WORK WITH STRONG INSTITUTIONAL & COMMUNITY PARTNERS TO EXPAND RESOURCES TO CREATE SPECIALIZED PROGRAMS FOR DISTINCT GROUPS. 5158340 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 22 0 1 151 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 1 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 MA X SHANE MATTHEWS 6177798267 20 NONANTUM ROAD BRIGHTON MA 02135 EDWARD BENFORD EXECUTIVE DIRECTOR 40.00 X 195806 0 13023 KANE LARIN DIRECTOR OF OPERATIONS 40.00 X 100948 0 11957 TARA COLERAN CONTROLLER 40.00 X 78525 0 13596 FIONA WALSH PRESIDENT 6.00 X X 0 0 0 ROBERT G MANN TREASURER 2.00 X X 0 0 0 ELEANOR ANDREWS SECRETARY 1.00 X X 0 0 0 DIANE BEVAN BOARD MEMBER 1.00 X 0 0 0 MALCOLM COLTRANE DOLDRON BOARD MEMBER 1.00 X 0 0 0 TIMOTHY EHRLICH BOARD MEMBER 1.00 X 0 0 0 JENNIFER FISH BOARD MEMBER 1.00 X 0 0 0 DONALD FORNES BOARD MEMBER 1.00 X 0 0 0 DOUGLAS FOY BOARD MEMBER 1.00 X 0 0 0 MORGAN HAYS BOARD MEMBER 1.00 X 0 0 0 RICHARD LYNCH BOARD MEMBER 1.00 X 0 0 0 DIANE MCCABE BOARD MEMBER 1.00 X 0 0 0 NEEHARIKA MEHTA BOARD MEMBER 1.00 X 0 0 0 DANIEL O'CONNOR BOARD MEMBER (THRU 3/25) 1.00 X 0 0 0 AISYAH RAFAEE BOARD MEMBER 1.00 X 0 0 0 RACHEL SPATES BOARD MEMBER 1.00 X 0 0 0 FRANCIS TRACY BOARD MEMBER (THRU 3/25) 1.00 X 0 0 0 375279 0 38576 2 0 1 0 0 251424 135801 1539195 57133 1926420 PROGRAM FEES 711300 3269716 3269716 3269716 131138 131138 284089 0 284089 284089 20787 263302 329804 5000 262503 1232 67301 3768 71069 71069 7513 6499 1014 1014 STORAGE FEES 900099 81650 81650 OTHER INCOME 900099 30773 30773 112423 5795869 3270730 20787 577932 344004 344004 312765 98214 159988 54563 2410117 2166422 19381 224314 62984 54825 1473 6686 221126 201224 19902 225460 188802 13632 23026 7684 7684 33284 33284 177194 43912 83912 49370 59520 6618 24996 27906 44314 4287 34255 5772 141983 128980 9520 3483 91642 86817 4825 4211 4211 954917 954917 164154 35865 126612 1677 REGATTA COSTS 487204 487204 RENTAL EQUIP & MAINT. 219381 219210 171 DUES & SUBSCRIPTIONS 187417 101625 34830 50962 BAD DEBT EXPENSE 8418 4 8414 48321 35410 8417 4494 6206100 5158340 570609 477151 569713 601016 1937267 1945712 27889 257079 64721 66495 26112 21538 19420750 9438468 10780191 9982282 1644150 1891422 166338 159521 15216381 14925065 175413 172917 1767743 1750149 0 149511 418736 261444 2361892 2334021 X 11454964 10967434 1399525 1623610 12854489 12591044 15216381 14925065 -410231 146786 0 X 0 1 X 1 0 X 1887080 2259528 1771607 1770080 1926420 9614715 2710913 3035118 3285606 3195802 3277229 15504668 4597993 5294646 5057213 4965882 5203649 25119383 146712 206012 217090 168589 90117 828520 212784 194874 407658 359496 206012 411964 168589 90117 1236178 23883205 189923 267527 375899 365821 394440 1593610 189923 267527 375899 365821 394440 1593610 20872 20787 41659 1119269 66457 79441 136110 112423 1513700 5907185 5628630 5512553 5488685 5731299 28268352 0.84490 0.84250 0.05640 0.05400 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: STORAGE FEES - 2020 AMOUNT: $ 57,575. 2021 AMOUNT: $ 62,488. 2022 AMOUNT: $ 47,460. 2023 AMOUNT: $ 77,675. 2024 AMOUNT: $ 81,650. OTHER INCOME - 2020 AMOUNT: $ 42,409. 2021 AMOUNT: $ 3,969. 2022 AMOUNT: $ 31,981. 2023 AMOUNT: $ 33,500. 2024 AMOUNT: $ 30,773. EMPLOYEE RETENTION CREDIT - 2020 AMOUNT: $ 1,019,285. FALL CLASSIC - 2023 AMOUNT: $ 24,935. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1631922 257924 16137 1873709 1305521 39000 302253 14852 1631922 1223514 17600 77127 12720 1305521 1303136 169355 -243593 5384 1223514 1102352 207630 6846 1303136 0.32545 0.33712 0.33743 0 0 16272538 7195103 9077435 3148212 2243365 904847 9982282 RIGHT OF USE LEASE LIABILITY 261444 261444 5591571 146786 2465 -360048 -210797 5802368 -6499 -6499 5795869 5855016 2465 6499 8964 5846052 360048 360048 6206100 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT CONSISTS OF FOUR (4) FUNDS. THE FIRST FUND WAS ESTABLISHED FOR A BOATHOUSE ENDOWMENT FUND, THE INCOME ONLY OF WHICH SHALL BE USED FOR THE MAINTENANCE AND REPAIR OF THE ORGANIZATION'S (I) HARRY PARKER BOATHOUSE, (II) RUTH W. SOMERVILLE SCULLING PAVILION, (III) ADJACENT DOCKS AND GROUNDS, AND (IV) SUCCESSOR FACILITIES THERETO. IF ALL OF THOSE FACILITIES ARE NO LONGER IN EXISTENCE OR ARE NO LONGER USED FOR THE SPORT OF ROWING, IT IS THE DONOR'S DESIRE THAT INCOME FROM THE ENDOWMENT FUNDS BE USED FOR MAINTENANCE OR REPLACEMENT OF A COMMUNITY PUBLIC ACCESS ROWING FACILITY IN THE GREATER BOSTON AREA, PREFERABLY ON THE CHARLES RIVER. THE SECOND FUND WAS ALSO ESTABLISHED FOR A BOATHOUSE ENDOWMENT FUND AND MAY BE EXPENDED AT THE DIRECTION OF THE BOARD. THE THIRD FUND WAS ESTABLISHED TO PROVIDE SCHOLARSHIPS TO DEFRAY OR REDUCE PROGRAM FEES FOR QUALIFYING PARTICIPANTS. THE FOURTH FUND WAS ESTABLISHED TO PROVIDE FINANCIAL AID SUPPORT FOR COMPETITIVE YOUTH PROGRAMS WITH A PREFERENCE FOR THE BOYS' VARSITY COMPETITIVE PROGRAM. PART XI, LINE 2D - OTHER ADJUSTMENTS: RECLASS OF FINANCIAL AID -360,048. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF SHOP STOCK -6,499. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASS OF SHOP STOCK 6,499. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF FINANCIAL AID 360,048. 1 SCHOLARSHIPS AND FINANCIAL AID 369 344004 PART I, LINE 2: CRI MONITORS ITS USE OF GRANT FUNDS BY DIRECTLY CREDITING A STUDENT'S ACCOUNT AND ENSURING THE STUDENT PARTICIPATES IN ALL EDUCATION ACTIVITIES. X X X 0 0 0 0 0 0 0 0 0 EDWARD BENFORD EXECUTIVE DIRECTOR 195806 0 0 0 0 0 0 0 13023 0 208829 0 0 0 PART I, LINE 3 THE SALARY OF THE EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD OF DIRECTORS IN AN EXECUTIVE SESSION. THIS SALARY IS SET WITHIN THE RANGE OF EQUIVALENT POSITIONS AT COMPARABLE ORGANIZATIONS, SUBJECT TO THE CONSTRAINTS OF THE ANNUAL BUDGET. A WRITTEN PERFORMANCE REVIEW IS PREPARED ANNUALLY BY THE PRESIDENT AND REVIEWED BY THE BOARD OF DIRECTORS TO DETERMINE SALARY INCREASES AND BONUSES. 16044 NEED BASED ASSISTANCE FINANCIAL AID X 2 39083 FAIR MARKET VALUE X ROWING SHELLS 2 15250 COST X EQUIPMENT 2 2800 COST 0 0 0 0 PART I, COLUMN (B): PART I, COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 1A THE BUSINESS AND PROPERTY OF THE CORPORATION SHALL BE MANAGED BY A BOARD OF DIRECTORS WHO MAY EXERCISE ALL THE POWERS OF THE CORPORATION WHICH ARE NOT EXPRESSLY RESERVED TO THE MEMBERS BY LAW, THE ARTICLES OF ORGANIZATION OR THESE BY-LAWS. THE BOARD OF DIRECTORS SHALL ELECT A BOARD OF TRUSTEES OF THE CORPORATION, TO BE COMPRISED OF SUCH PERSONS, FOR SUCH TERMS AND ON SUCH CONDITIONS, AS THE BOARD OF DIRECTORS MAY FROM TIME TO TIME DETERMINE. THE BOARD OF TRUSTEES SHALL MEET WITH THE DIRECTORS AT SUCH TIMES AND PLACES AS THE BOARD OF TRUSTEES AND DIRECTORS MAY MUTUALLY AGREE, FOR THE PURPOSE OF ALLOWING THE BOARD OF TRUSTEES THE OPPORTUNITY TO REVIEW, COMMENT UPON AND ADVISE THE DIRECTORS WITH RESPECT TO THE THEN CURRENT AND LONG RANGE BUSINESS PLANS OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 4 A NEW VERSION OF THE BY-LAWS WAS PUT INTO PRACTICE AS OF NOVEMBER 1ST, 2024. THESE CHANGES ADDED A MORE DETAILED DESCRIPTION OF THE ORGANIZATION'S PURPOSE, RATHER THAN REFERENCING TO THEIR ARTICLES OF INCORPORATION, AND A CHANGE FROM A MEMBERSHIP ORGANIZATION TO A BOARD-GOVERNED ORGANIZATION. THE ORGANIZATIONAL CHANGE HAS REMOVED ANY WORDING RELATING TO MEMBERS AND HAS ADDED MORE SPECIFIC GUIDANCE USED WITHIN A BOARD-GOVERNED ORGANIZATION, SUCH AS CLARIFYING THE TOTAL NUMBER OF BOARD MEMBERS BEING NO FEWER THAN 12 AND NO MORE THAN 18 AND DEFINING TERM LIMITS FOR BOTH DIRECTORS AND OFFICERS TO BEING THREE YEARS AND WILL COMMENCE ON APRIL 1ST. THE DIRECTOR ELECTION PROCESS HAS ALSO BEEN CLARIFIED TO DESCRIBE THAT THE BOARD SHALL IDENTIFY AND ELECT NEW DIRECTORS, AND THE LEADERSHIP AND NOMINATING COMMITTEE WILL MANAGE THE NOMINATING PROCESS ON BEHALF OF THE BOARD. FURTHERMORE, THE EXECUTIVE DIRECTOR IS NO LONGER LISTED AS AN OFFICER OF THE ORGANIZATION AND WILL BE A NON-VOTING, EX-OFFICIO MEMBER OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B A COMPLETE COPY OF THE FORM 990 IS DISTRIBUTED TO THE CHAIR OF FINANCE COMMITTEE AND DISTRIBUTED AT HIS DIRECTION TO MEMBERS OF THE GOVERNING BODY FOR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, ALL MEMBERS OF THE BOARD OF DIRECTORS AND ITS COMMITTEES, OFFICERS, THE EXECUTIVE DIRECTOR, MEMBERS OF SENIOR MANAGEMENT, AND EMPLOYEES WITH PURCHASING AND/OR HIRING RESPONSIBILITIES OR AUTHORITY SHALL COMPLETE A WRITTEN DISCLOSURE FORM LISTING ALL REPORTABLE CONFLICTS OR CONFIRMING THAT THERE ARE NO CONFLICTS TO REPORT. THE EXECUTIVE DIRECTOR SHALL REVIEW ALL FORMS COMPLETED BY THE TRUSTEES, OFFICERS, AND COMMITTEE MEMBERS AND THE EXECUTIVE DIRECTOR SHALL REVIEW ALL FORMS COMPLETED BY EMPLOYEES TO DETERMINE APPROPRIATE RESOLUTION IN ACCORDANCE WITH THE POLICY. IF A CONFLICT ARISES DURING THE YEAR, THE TRUSTEE, OFFICER, OR COMMITTEE MEMBER SHALL IMMEDIATELY NOTIFY THE CHAIR OF THE BOARD, WHO WILL DETERMINE APPROPRIATE RESOLUTION; EMPLOYEES SHALL IMMEDIATELY NOTIFY THE EXECUTIVE DIRECTOR, WHO WILL DETERMINE APPROPRIATE RESOLUTION. THE BOARD SHALL BE RESPONSIBLE FOR MAKING ALL DECISIONS CONCERNING RESOLUTIONS OF CONFLICTS INVOLVING TRUSTEES, OFFICERS, COMMITTEE MEMBERS, AND THE EXECUTIVE DIRECTOR. THE CHAIR OF THE BOARD SHALL BE RESPONSIBLE FOR MAKING ALL DECISIONS CONCERNING RESOLUTIONS OF CONFLICTS INVOLVING MEMBERS OF THE BOARD OF DIRECTORS. THE CHAIR OF THE BOARD OF DIRECTORS SHALL BE RESPONSIBLE FOR MAKING ALL DECISIONS CONCERNING RESOLUTIONS OF CONFLICTS INVOLVING THE BOARD OF DIRECTORS. THE EXECUTIVE DIRECTOR SHALL BE RESPONSIBLE FOR MAKING ALL DECISIONS CONCERNING RESOLUTIONS OF CONFLICTS INVOLVING EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 15 THE SALARY OF THE EXECUTIVE DIRECTOR IS DETERMINED ANNUALLY BY THE BOARD OF DIRECTORS IN AN EXECUTIVE SESSION. THIS SALARY IS SET WITHIN THE RANGE OF EQUIVALENT POSITIONS AT COMPARABLE ORGANIZATIONS, SUBJECT TO THE CONSTRAINTS OF THE ANNUAL BUDGET. A WRITTEN PERFORMANCE REVIEW IS PREPARED ANNUALLY BY THE PRESIDENT AND REVIEWED BY THE BOARD OF DIRECTORS TO DETERMINE SALARY INCREASES AND BONUSES. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.