2019-11-05T09:01:26-06:00 2018-12-31 030280081 JMM & ASSOCIATES PC 336 WATER TOWER CIR STE 801 COLCHESTER VT 05446 990 2018-01-01 030342594 LAKE CHAMPLAIN COMMUNITY SAILING CENTER INC LAKE 8028642499 PO BOX 64818 BURLINGTON VT 05406 OWEN MILNE EXECUTIVE DIRECTOR 8028642499 2019-10-29 true RANDALL L SARGENT CPA P00136499 8026555665 2019-10-30 64.88.174.3 2019-11-05 09:01:26 CS P 53BBAA1BBEFB52A52D379302F808E46B09E68994 9BBA44C6CC3302089FEB233D051BC5EA9D16FD9B 2018 2020-03-31 21:24:44Z OWEN MILNE PO BOX 64818 BURLINGTON VT 05406 797792 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. 16 16 51 70 38367 266 897610 277071 439371 482346 -206 0 18229 21081 1355004 780498 53010 46498 0 465172 467566 0 125892 398960 688420 917142 1202484 437862 -421986 6029593 5341199 1872633 1573158 4156960 3768041 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 183426 37305 482346 SIGNATURE PROGRAMS: LEADERSHIP: THIS PROGRAM SEEKS TO FACILITATE SYSTEMATIC CHANGE THROUGH INDIVIDUAL GROWTH BY NURTURING AT-RISK YOUTHS' LEADERSHIP POTENTIAL, BUILDING NEW SKILLS, AND MAKING POSITIVE COMMUNITY CONNECTIONS THROUGH THE SPORT OF SAILING. THERE ARE MANY CHILDREN WHO LIVE LESS THAN A MILE AWAY FROM LAKE CHAMPLAIN WHO HAVE NEVER HAD THE OPPORTUNITY TO ACCESS LAKE-BASED ACTIVITIES. IN THIS PROGRAM, YOUTH FROM ALL CONCEIVABLE BACKGROUNDS LEARN TO PUT DIFFERENCES ASIDE AND WORK TOGETHER TO REALIZE THEIR DREAMS - BIG AND SMALL. WOMEN IN WIND: THE CSC'S WOMEN IN WIND PROGRAM USES SCIENCE AND SAILING AS THE WAY TO ADDRESS THE UNIQUE CHALLENGES FACED BY VERMONT GIRLS, AND IS DESIGNED TO HELP PARTICIPANTS FEEL SUPPORTED AND ENCOURAGED TO DEVELOP NEW SKILLS. IN EACH SESSION, GIRLS EMBARK ON A VOYAGE WITH ADVENTURES AND DISCOVERIES ALONG WITH WAY. IT'S AN EXPERIENCE WITH LASTING IMPACT THAT INCLUDES PERSONAL CHALLENGES, TIME FOR REFLECTION, AND TEAM-BUILDING ACTIVITIES, PROVIDING EACH STUDENT WITH AN OPPORTUNITY FOR SUCCESS. AWP: THE ADAPTIVE WATERSPORT PROGRAM'S MISSION IS TO PROVIDE ON THE WATER OPPORTUNITIES FOR EVERYONE, REGARDLESS OF DISABILITY, AGE, AND ABILITY TO PAY AND AT ALL LEVELS FROM SUPERVISED RECREATIONAL SAILING TO INDEPENDENT RACING COMPETITION. THIS PROGRAM ENABLES PEOPLE WITH DISABILITIES TO REALIZE THEIR RECREATIONAL GOALS USING ADAPTED TEACHING METHODS AND A FULL ARRAY OF ADAPTIVE EQUIPMENT. IT PROVIDES AN INVALUABLE POINT OF ACCESS TO LAKE CHAMPLAIN AND FACILITATES POSITIVE CHANGE IN PARTICIPANTS' SELF- CONFIDENCE, LEADERSHIP, AND TEAMWORK. FLOATING CLASSROOM: THIS PROGRAM USES A SCIENCE CURRICULUM TO ENGAGE STUDENTS IN INQUIRY-BASED, ON-SHORE LESSONS, SAILING, AND TEAM-BUILDING ACTIVITIES. WE PROVIDE HANDS-ON EXPERIENCES THAT FOCUS ON IMMEDIATE LEARNING AND APPLICATION. FLOATING CLASSROOMS BRING VERMONT YOUTH TO THE WATERFRONT TO PARTICIPATE IN SCIENCE FIRST-HAND, USING A PLACE-BASED PEDAGOGY TO BUILD ON STUDENTS' FOUNDATION OF CLASSROOM LEARNING THROUGH SCIENTIFIC SAMPLING AND EXPERIMENTATION. THE SAILING CENTER'S "SIGNATURE PROGRAMS" HAD A COMBINED 1,668 PARTICIPANTS IN 2018. 147376 9193 YOUTH CAMPS - CSC PROVIDES DIVERSE SUMMER CAMP OPPORTUNITIES FOR YOUTH AGES 6-17. THE CAMPS PROVIDE RECREATIONAL OPPORTUNITIES FOR YOUTH WITHOUT REGARD TO FINANCIAL OR PHYSICAL ABILITIES WITH SIGNIFICANT SCHOLARSHIP SUPPORT. THE CAMP CURRICULUM INCLUDES SAILING SKILLS, TEAM BUILDING, BOATING SAFETY, AND LAKE STEWARDSHIP. THE SUMMER CAMP PROGRAM SERVED 427 YOUTH IN 2018. 109029 CUSTOM PROGRAMS: CUSTOM PROGRAMS SERVICE COMMUNITY PARTNERS SEEKING UNIQUE BOATING EXPERIENCES ON LAKE CHAMPLAIN. CUSTOM PROGRAMS ARE DIVIDED INTO THREE CATEGORIES: RECREATION, CORPORATE, OR COLLEGE. RECREATION PROGRAMS FEATURE HANDS-ON SAILING INSTRUCTION IN A FUN, ON-WATER ATMOSPHERE. CORPORATE PROGRAMS ENGAGE LOCAL BUSINESSES AND EMPLOYEES IN TEAM-BUILDING FACILITATION AND ON-WATER RECREATION. COLLEGE PROGRAMS DELIVER FOR-CREDIT SAILING COURSES WITHIN A COLLEGE'S COURSE CATALOG. 299694 ADULT COURSES: ADULT INSTRUCTIONAL SAILING PROGRAMS PROVIDE ADULTS WITH OPPORTUNITIES TO GET OUT ON THE WATER AND OPERATE A SAILBOAT WITH CONFIDENCE. ADULT PROGRAMS OFFER A VARIETY OF BOATS, INSTRUCTION LEVELS, AND CLASS TIMES TO FIT A VARIETY OF PREFERENCES AND SCHEDULES. PERFORMANCE SAILING: THE CSC PERFORMANCE SAILING PROGRAM IS COMPRISED OF THE NORTHERN VERMONT HIGH SCHOOL SAILING TEAM AND SUMMER RACE TEAM. THESE YOUNG SAILORS ARE TRAINED TO ACHIEVE INDEPENDENT LEADERSHIP SKILLS, PERSONAL RESPONSIBILITY AND TEAM WORK. AS A COMMUNITY-BASED TEAM COMPRISED OF OVER 49 TEENAGE YOUTH REPRESENTING 9 DIVERSE SCHOOLS FROM THE REGION, THE PROGRAM DEVELOPS A STRONG SENSE OF PLACE AND COMMUNITY. ADULT MENTORS AND PEERS FROM THE VARIOUS SAILING VENUES FACILITATE STRONG RELATIONSHIP SKILL DEVELOPMENT. THE PERFORMANCE SAILING PROGRAM HAD 52 PARTICIPANTS IN 2018. LAKE ACCESS: THE LAKE ACCESS PROGRAM BREAKS DOWN BARRIERS TO ACCESS TO LAKE CHAMPLAIN, PROVIDING FACILITY USE, RENTALS AND STORAGE OPPORTUNITIES FOR THE COMMUNITY. OVER 1,364 HOURS OF BOAT RENTALS (PADDLING AND SAILING) WERE PROVIDED TO OTHER COMMUNITY MEMBERS IN 2018. 299694 739525 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 true false false false false false false false false false false false false false false false false false false true 27 0 51 true true true false false false false false false false false false false false X 16 16 false false false false false false false true true false false false true true true false true true false false X OWEN MILNE 8028642499 PO BOX 64818 BURLINGTON VT 05406 BLAIN NEWTON CHAIR 2.00 X X 0 0 0 DANA BOLTON VICE CHAIR 2.00 X X 0 0 0 LOU SLANINA TREASURER 2.00 X X 0 0 0 JILL SPELL SECRETARY 2.00 X X 0 0 0 KAREN MARSHALL PAST CHAIR 2.00 X 0 0 0 MARC SHERMAN MEMBER AT LA 2.00 X 0 0 0 TED CASTLE GOVERNANCE C 2.00 X 0 0 0 DOUG MERRILL MEMBER AT LA 2.00 X 0 0 0 GRANT LIEBERSBERGER DIRECTOR 2.00 X 0 0 0 GABRIELLA KAES DIRECTOR 2.00 X 0 0 0 WILL PATTEN DIRECTOR 2.00 X 0 0 0 TOM PORTER DIRECTOR 2.00 X 0 0 0 RACHEL CLOUTIERS DIRECTOR 2.00 X 0 0 0 JESSICA BRIDGE DIRECTOR 2.00 X 0 0 0 JEREMY KENT DIRECTOR 2.00 X 0 0 0 JEANNE BLACKMORE DIRECTOR 2.00 X 0 0 0 OWEN MILNE EXECUTIVE DI 40.00 X 78000 0 5963 78000 5963 false false false 13750 263321 9964 277071 REGISTRATION 713990 282885 282885 SIGNATURE PROGRAMS 713990 70374 70374 BOAT RENTALS AND STORAGE 713990 52854 52854 FACILITY USE 713990 37866 37866 BOAT AND STORAGE RENTAL 713990 32367 32367 6000 6000 482346 24838 13750 17294 7544 7544 MISCELLANEOUS REVENUE 713990 13537 13537 13537 780498 443979 38367 21081 46498 46498 83963 20990 20991 41982 316378 280145 10997 25236 22680 20272 724 1684 44545 33844 3445 7256 2600 2600 91032 91032 11031 4231 6800 26110 26110 13663 6516 2030 5117 916 916 63821 62212 518 1091 2984 2984 13844 12414 1430 148298 148298 231487 171312 23449 36726 29959 26586 3373 PROGRAM SUPPLIES 17424 17424 MISCELLANEOUS 12365 312 12053 BAD DEBT 11712 1002 10710 PROGRAM PROVIDERS 10904 10904 270 270 1202484 739525 337067 125892 475526 74293 3930 22318 320244 215159 7483 20130 10981 8623 5839734 839058 5203829 5000676 7600 6029593 5341199 1741145 244682 6488 21447 125000 1307029 1872633 1573158 X 4154460 3753691 2500 14350 4156960 3768041 6029593 5341199 X -421986 33067 X false true X true false X 1680277 2207117 767241 897610 277071 5829316 424080 418900 450059 439371 443979 2176389 31048 26179 61584 34874 24838 178523 2135405 2652196 1278884 1371855 745888 8184228 721650 2603388 250000 310000 75000 3960038 721650 2603388 250000 310000 75000 3960038 4224190 128 867 2425 919 4339 128 867 2425 919 4339 13537 13537 2135533 2653063 1281309 1372774 759425 8202104 0.51500 0.51440 0.00000 0.00000 X PART III, LINE 12 MISC. REVENUE 13,537 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4533910 126082 4407828 1305824 712976 592848 5000676 X 761410 10116 -46498 -36382 797792 -17294 -17294 780498 1183396 10116 -46498 -36382 1219778 -17294 -17294 1202484 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. SCHEDULE D, PAGE 4, PART XI, LINE 2D SCHOLARSHIPS NETTED WITH REV. -46,498 SCHEDULE D, PAGE 4, PART XI, LINE 4B SPECIAL EVENT EXPENSE -17,294 SCHEDULE D, PAGE 4, PART XII, LINE 2D SCHOLARSHIPS NETTED WITH REV. -46,498 SCHEDULE D, PAGE 4, PART XII, LINE 4B SPECIAL EVENT EXPENSE -17,294 ROCK THE DOCK 32605 13750 18855 800 1399 4675 4965 2237 OTHER EVENTS 5983 5983 915 2068 235 38588 13750 24838 800 2314 6743 4965 2472 17294 7544 true YOUTH CAMP SCHOLARSHIPS 56 9193 SIG. PRG. SCHOLARSHIPS 2343 37305 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 4A SIGNATURE PROGRAMS: LEADERSHIP: THIS PROGRAM SEEKS TO FACILITATE SYSTEMATIC CHANGE THROUGH INDIVIDUAL GROWTH BY NURTURING AT-RISK YOUTHS' LEADERSHIP POTENTIAL, BUILDING NEW SKILLS, AND MAKING POSITIVE COMMUNITY CONNECTIONS THROUGH THE SPORT OF SAILING. THERE ARE MANY CHILDREN WHO LIVE LESS THAN A MILE AWAY FROM LAKE CHAMPLAIN WHO HAVE NEVER HAD THE OPPORTUNITY TO ACCESS LAKE-BASED ACTIVITIES. IN THIS PROGRAM, YOUTH FROM ALL CONCEIVABLE BACKGROUNDS LEARN TO PUT DIFFERENCES ASIDE AND WORK TOGETHER TO REALIZE THEIR DREAMS - BIG AND SMALL. WOMEN IN WIND: THE CSC'S WOMEN IN WIND PROGRAM USES SCIENCE AND SAILING AS THE WAY TO ADDRESS THE UNIQUE CHALLENGES FACED BY VERMONT GIRLS, AND IS DESIGNED TO HELP PARTICIPANTS FEEL SUPPORTED AND ENCOURAGED TO DEVELOP NEW SKILLS. IN EACH SESSION, GIRLS EMBARK ON A VOYAGE WITH ADVENTURES AND DISCOVERIES ALONG WITH WAY. IT'S AN EXPERIENCE WITH LASTING IMPACT THAT INCLUDES PERSONAL CHALLENGES, TIME FOR REFLECTION, AND TEAM-BUILDING ACTIVITIES, PROVIDING EACH STUDENT WITH AN OPPORTUNITY FOR SUCCESS. AWP: THE ADAPTIVE WATERSPORT PROGRAM'S MISSION IS TO PROVIDE ON THE WATER OPPORTUNITIES FOR EVERYONE, REGARDLESS OF DISABILITY, AGE, AND ABILITY TO PAY AND AT ALL LEVELS FROM SUPERVISED RECREATIONAL SAILING TO INDEPENDENT RACING COMPETITION. THIS PROGRAM ENABLES PEOPLE WITH DISABILITIES TO REALIZE THEIR RECREATIONAL GOALS USING ADAPTED TEACHING METHODS AND A FULL ARRAY OF ADAPTIVE EQUIPMENT. IT PROVIDES AN INVALUABLE POINT OF ACCESS TO LAKE CHAMPLAIN AND FACILITATES POSITIVE CHANGE IN PARTICIPANTS' SELF- CONFIDENCE, LEADERSHIP, AND TEAMWORK. FLOATING CLASSROOM: THIS PROGRAM USES A SCIENCE CURRICULUM TO ENGAGE STUDENTS IN INQUIRY-BASED, ON-SHORE LESSONS, SAILING, AND TEAM-BUILDING ACTIVITIES. WE PROVIDE HANDS-ON EXPERIENCES THAT FOCUS ON IMMEDIATE LEARNING AND APPLICATION. FLOATING CLASSROOMS BRING VERMONT YOUTH TO THE WATERFRONT TO PARTICIPATE IN SCIENCE FIRST-HAND, USING A PLACE-BASED PEDAGOGY TO BUILD ON STUDENTS' FOUNDATION OF CLASSROOM LEARNING THROUGH SCIENTIFIC SAMPLING AND EXPERIMENTATION. THE SAILING CENTER'S "SIGNATURE PROGRAMS" HAD A COMBINED 1,668 PARTICIPANTS IN 2018. FORM 990, PAGE 2, PART III, LINE 4D ADULT COURSES: ADULT INSTRUCTIONAL SAILING PROGRAMS PROVIDE ADULTS WITH OPPORTUNITIES TO GET OUT ON THE WATER AND OPERATE A SAILBOAT WITH CONFIDENCE. ADULT PROGRAMS OFFER A VARIETY OF BOATS, INSTRUCTION LEVELS, AND CLASS TIMES TO FIT A VARIETY OF PREFERENCES AND SCHEDULES. PERFORMANCE SAILING: THE CSC PERFORMANCE SAILING PROGRAM IS COMPRISED OF THE NORTHERN VERMONT HIGH SCHOOL SAILING TEAM AND SUMMER RACE TEAM. THESE YOUNG SAILORS ARE TRAINED TO ACHIEVE INDEPENDENT LEADERSHIP SKILLS, PERSONAL RESPONSIBILITY AND TEAM WORK. AS A COMMUNITY-BASED TEAM COMPRISED OF OVER 49 TEENAGE YOUTH REPRESENTING 9 DIVERSE SCHOOLS FROM THE REGION, THE PROGRAM DEVELOPS A STRONG SENSE OF PLACE AND COMMUNITY. ADULT MENTORS AND PEERS FROM THE VARIOUS SAILING VENUES FACILITATE STRONG RELATIONSHIP SKILL DEVELOPMENT. THE PERFORMANCE SAILING PROGRAM HAD 52 PARTICIPANTS IN 2018. LAKE ACCESS: THE LAKE ACCESS PROGRAM BREAKS DOWN BARRIERS TO ACCESS TO LAKE CHAMPLAIN, PROVIDING FACILITY USE, RENTALS AND STORAGE OPPORTUNITIES FOR THE COMMUNITY. OVER 1,364 HOURS OF BOAT RENTALS (PADDLING AND SAILING) WERE PROVIDED TO OTHER COMMUNITY MEMBERS IN 2018. FORM 990, PAGE 6, PART VI, LINE 11B THE FINANCE COMMITTEE REVIEWS THE FORM 990 IN DETAIL BEFORE PROVIDING A COPY TO THE EXECUTIVE DIRECTOR TO REVIEW AND SIGN. 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 SCHOLARSHIPS NETTED WITH REV. -46,498 SPECIAL EVENT EXPENSE 17,294 SCHOLARSHIPS NETTED WITH REV. 46,498 SPECIAL EVENT EXPENSE -17,294