2021-07-12T11:08:40-05:00 2020-12-31 043000523 O'CONNOR & DREW PC 25 BRAINTREE HILL OFC PK SUITE 102 BRAINTREE MA 02184 990 2020-01-01 043401842 COMMUNITY BOATING CENTER INC COMM 5089926219 1641 PADANARAM AVE NEW BEDFORD MA 027401066 OLIVER MOORE PRESIDENT 5089926219 2021-07-06 1 OLIVER MOORE 999009999 MARK V DOW P00297039 6174711120 2021-07-06 0 AAL1 IAL1 2020 2022-09-23 18:48:47Z OLIVER MOORE 1641 PADANARAM AVE NEW BEDFORD MA 027401066 993683 0 X WWW.COMMUNITYBOATING.ORG X 1998 MA TO ENRICH THE LIVES OF NEW BEDFORD AREA RESIDENTS THROUGH BOATING. 12 12 51 48 0 0 722323 850851 117123 66615 33127 60417 4247 12953 876820 990836 0 0 0 0 630484 712582 0 0 41627 337317 295842 967801 1008424 -90981 -17588 2752046 2829314 21856 26335 2730190 2802979 SEE SCHEDULE O 0 0 811682 79568 TO PROVIDE INSTRUCTION AND ACCESS TO RECREATIONAL BOATING FOR ALL, WITH AN EMPHASIS ON CHILDREN, WITHOUT REGARD TO THEIR FINANCIAL SITUATIONS. 811682 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 51 1 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X ANDREW HERLIHY 5089926219 1641 PADANARAM AVENUE NEW BEDFORD MA 02740 X OLIVER MOORE PRESIDENT 1.00 X X 0 0 0 PETER KAVANAUGH TREASURER 1.00 X X 0 0 0 JENNIFER VESCIO CLERK 1.00 X X 0 0 0 PATRICK CARNEY JR DIRECTOR 1.00 X 0 0 0 CHIP JOHNS DIRECTOR 1.00 X 0 0 0 LAUREN LEMIEUX DIRECTOR 1.00 X 0 0 0 SAM VINEYARD DIRECTOR 1.00 X 0 0 0 MARK SMITH DIRECTOR 1.00 X 0 0 0 ANDREW DEFRIAS DIRECTOR 1.00 X 0 0 0 KAMILLE KHAZAN DIRECTOR 1.00 X 0 0 0 MARIANN MONTEIRO DIRECTOR 1.00 X 0 0 0 KEVIN HORST DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 131000 719851 850851 LESSONS & FEES 713990 66615 66615 66615 58164 58164 5100 2847 2253 2253 2253 MISCELLANEOUS 713990 12953 12953 12953 990836 79568 0 60417 647997 589677 38880 19440 64585 49085 10979 4521 206 206 12235 12235 9759 9759 3820 3820 37036 14444 18148 4444 10605 4136 5196 1273 1435 1435 95398 37205 46745 11448 65888 52710 13178 PROGRAM 21557 21557 MAINTENANCE AND REPAIRS 21283 19793 1490 TRANSPORTATION AND VEHI 6447 6447 FEES, LICENSES AND PERM 5434 5434 4739 4238 501 1008424 811682 155115 41627 303153 339712 11540 8893 698 8275 20031 1827144 621435 765181 1205709 1138454 1254969 524745 0 2752046 2829314 21856 26335 21856 26335 X 1949467 1916244 780723 886735 2730190 2802979 2752046 2829314 -17588 90377 0 X X 0 1 X 1 0 X 581584 481530 843818 722323 850851 3480106 12156 5400 5400 5400 5400 33756 593740 486930 849218 727723 856251 3513862 184078 3329784 30057 30919 29884 22192 58164 171216 12953 12953 3698031 0.90040 0.95470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 403970 403970 238883 118692 120191 531019 13316 517703 65774 46951 18823 587498 442476 145022 1205709 X 1076854 90377 5400 95777 981077 9759 9759 990836 1004065 5400 5400 998665 9759 9759 1008424 PART X, LINE 2: 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. ACCOUNTING 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 ESTIMATED 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. FORM 990, PART III, LINE 1 TO PROVIDE INSTRUCTION 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 KNOWLEDGE OF THE RULES OF THE ROAD; AND TO PROVIDE A SAFE BOATING ENVIRONMENT. FORM 990, PART VI, SECTION B, 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 THE FORMS BEFORE FILING. FORM 990, PART VI, LINE 19 - OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABL THE ORGANIZATION MAKES ITS POLICIES AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. ALL OFFICERS, DIRECTORS AND KEY EMPLOYEES MUST DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 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 REVIEW PROCESS, THAT IS THEN REVIEWED AND APPROVED BY THE BOARD AT OUR ANNUAL MEETING. FORM 990, PART VI, SECTION C, LINE 19 ALL ITEMS ARE AVAILABLE TO THE PUBLIC UPON REQUEST FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.