2021-11-01T09:58:47-07:00 2020-12-31 CALIRI MANCINI & BARBIERI PC 1 Worthington Rd Cranston RI 02920 990 2020-01-01 222946979 COMMUNITY BOATING CENTER INC COMM 4014547245 PO BOX 5849 PROVIDENCE RI 029030849 JOSEPH QUATTROCCHI TREASURER 4014547245 2021-11-01 true JOSEPH QUATTROCCHI XXX-XX-XXXX NANCY L MANCINI P01207473 4012683926 2021-11-01 3 AAL1 IAL1 FAL1 2020 2022-09-23 18:48:47Z JOSHUA PARKS PRES PO BOX 5849 PROVIDENCE RI 02903 337064 false X www.communityboating.com X 1987 RI THE ORGANIZATION'S PRIMARY PURPOSE IS TO PROVIDE INSTRUCTION AND ACCESS TO RECREATIONAL SAILING AND BOATING FOR ALL, WITH AN EMPHASIS ON CHILDREN, WITHOUT REGARD TO FINANCIAL STATION, THROUGH PROGRAMS DESIGNED TO BUILD SELF-ESTEEM, BROADEN HORIZONS, AND ADVANCE ENVIRONMENTAL AWARENESS. 16 16 12 75 0 0 164897 163950 112055 166320 3048 2811 3238 1650 283238 334731 21280 20025 0 184837 167331 13750 10000 71092 124895 107075 344762 304431 -61524 30300 402187 474998 11381 38362 390806 436636 THE ORGANIZATION'S PRIMARY PURPOSE IS TO PROVIDE INSTRUCTION AND ACCESS TO RECREATIONAL SAILING AND BOATING FOR ALL, WITH AN EMPHASIS ON CHILDREN, WITHOUT REGARD TO FINANCIAL STATION, THROUGH PROGRAMS DESIGNED TO BUILD SELF-ESTEEM, BROADEN HORIZONS, AND ADVANCE ENVIRONMENTAL AWARENESS. false false 187986 20025 126188 YOUTH LESSONS AND MEMBERSHIP: The youth lesson programs teach children important virtues and lessons about life through sailing such as: cause and effect, problem-solving, science and technology, and teamwork. The underlying approach in all activities is to ensure that students enjoy both the challenge and fun of sailing and to instill the principals of sportsmanship, leadership, and self-reliance in all our youth sailors. Approximately 190 youth members were served during the year. 18950 0 38110 ADULT LESSONS AND MEMBERSHIP: The adult lesson formats offer great opportunities for learning and growth with a highly structured curriculum that allows stepped progression through a variety of opportunities for beginner, racing or cruising-minded sailors. Approximately 100 adult members were served during the year. 2595 0 2022 YOUTH AFTER SCHOOL PROGRAMS: An outreach program targeted towards making sailing accessible and affordable to children at risk or adrift within the Providence area. This sailing program combines boys and girls from different cultures and backgrounds to work together learning tolerance, trust and respect for one another while building upon their sailing skills. Unlike other ordinary sporting activities, sailing promotes physical skills, intelligence, sound judgment, self-reliance and significant responsibilities for a vessel, crew and self. During the spring, summer and fall programming, approximately 1,793 youths were served. 209531 true true false false false false false false false false true false false false false 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 false true 3 0 true 12 true false false false false false false false false false true false X 16 16 false false false false false false false true true false false true true true true true false true false false RI X ARNOLD BOOKKEEPING SERVICE 4018469565 27 SECOND STREET NEWPORT RI 02804 JOHN O'FLAHERTY EXECUTIVE DIRECTOR 40.00 X 116255 0 9199 PAULETTE CARR TRUSTEE 0.50 X 0 0 0 CHRIS COLEMAN DIRECTOR 1.00 X 0 0 0 MICHAEL DOMINGUEZ TRUSTEE 0.50 X 0 0 0 JAY FRECHETTE DIRECTOR 1.00 X 0 0 0 PETER GENGLER TRUSTEE 0.50 X 0 0 0 SAM HALLOWELL TRUSTEE 0.50 X 0 0 0 KEITH HOFFMAN DIRECTOR 1.00 X 0 0 0 SARAJANE MCMANON DIRECTOR 1.00 X 0 0 0 MICHAEL MILLS DIRECTOR 1.00 X 0 0 0 STEPHEN PRIGNANO TRUSTEE 0.50 X 0 0 0 TOM WESLEY DIRECTOR 1.00 X 0 0 0 KATE WILSON DIRECTOR 1.00 X 0 0 0 JOSHUA PARKS PRESIDENT 4.00 X X 0 0 0 JOSEPH QUATTROCCHI TREASURER 4.00 X X 0 0 0 LAUREN BRENNAN SECRETARY 2.00 X X 0 0 0 116255 0 9199 1 false false false 16650 38625 108675 3000 163950 YOUTH LESSONS & MEMBERSHIP 713990 126188 0 0 ADULT LESSONS & MEMBERSHIP 713990 38110 0 0 YOUTH AFTER SCHOOL PROGRAMS 713990 2022 0 0 166320 644 0 644 50 50 50 50 4500 2333 2167 2167 0 0 2167 0 16650 0 0 0 0 MISC. 900099 1600 0 0 1600 1600 334731 166320 0 4461 20025 20025 125453 70824 5060 49569 29753 26778 2975 0 12125 9700 606 1819 4350 0 4350 0 10000 10000 2271 0 2271 0 3633 3633 0 0 10905 4362 4907 1636 13520 11492 1758 270 373 317 19 37 46599 46599 0 0 14154 12051 1857 246 BOATING EQUIPMENT, PARTS & MAINTENANCE 2407 2407 0 0 PROGRAM SUPPLIES & EXPENSES 1262 1262 0 0 FUNDRAISING EXPENSES 7500 0 0 7500 MISCELLANEOUS 101 81 5 15 304431 209531 23808 71092 92248 203541 24039 24041 7302 6180 763398 577915 234415 185483 44183 55753 402187 474998 11381 5962 32400 0 11381 38362 X 324356 411936 66450 24700 390806 436636 402187 474998 X 30300 11030 4500 X X true X false true false X 0 0 151296 180580 160720 164897 163950 821443 166588 169576 145504 112055 166320 760043 5894 9190 11800 13427 50 40361 0 323778 359346 318024 290379 330320 1621847 14833 15755 15719 9281 9025 64613 22549 38695 27480 37200 0 125924 37382 54450 43199 46481 9025 190537 1431310 363 403 472 548 644 2430 363 403 472 548 644 2430 1016 1581 660 0 1600 4857 1629134 0.87860 0.84470 0.00150 0.00120 X Pt III Ln 12 Other Income Part III, Line 12 Description: MISCELLANEOUS INCOME 2016: 1016. 2017: 1581. 2018: 660. 2019: 0. 2020: 1600. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 253592 178600 74992 509806 399315 110491 185483 LIABILITY FOR UNCERTAIN TAX POSITIONS 0 0 X Pt X, Line 2 THE CENTER EVALUATES ALL SIGNIFICANT TAX POSITIONS AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES. AS OF YEAR-END, THE CENTER DOES NOT BELIEVE IT HAS TAKEN ANY POSITIONS THAT WOULD REQUIRE THE RECOGNITION OF A TAX LIABILITY OR ANY UNRELATED TAX BENEFIT THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. TAX YEARS THAT ARE OPEN FOR EXAMINATION BY TAXING AUTHORITIES ARE GENERALLY THE LAST THREE TAX YEAR-ENDS AFTER FILING THE RETURNS. Renaissance Regatta 16650 16650 0 16650 16650 0 0 true SAILORSHIPS TO YOUTH 39 20025 FAIR VALUE LESSONS & MEMBERSHIP PROVIDED Pt I Line 2 APPLICANTS FOR THE SAILORSHIP PROGRAM MUST SUBMIT A WRITTEN APPLICATION AT LEAST TWO MONTHS PRIOR TO THE SAILING EXPERIENCE. APPLICANTS MUST SHOW A DEMONSTRATED NEED FOR FINANCIAL ASSISTANCE, AND DESCRIBE WHAT THEY FEEL THEY WILL ACHIEVE BY PARTICIPATING IN THE SAILING EXPERIENCE. INDIVIDUAL APPLICANTS MUST BE BETWEEN 8 AND 17 YEARS OF AGE, AND THE MAXIMUM AWARD TO AN INDIVIDUAL OR FAMILY IS UP TO 4 TWO WEEK SESSIONS. THE MAXIMUM AWARD TO A GROUP IS UP TO 50% OF THE PROGRAM FEE. UPON APPROVAL, EACH APPLICANT IS NOTIFIED OF THE AMOUNT OF THE AWARD. PARTICIPATION IN THE PROGRAM IS THEN MONITORED THROUGH DAILY ATTENDANCE, SIGN-OUT SHEETS, AND SKILL REVIEWS BY CLASS INSTRUCTORS. Pt VI, Line 11b A COPY OF THE FORM 990 IS PROVIDED TO THE MEMBERS OF THE FINANCE COMMITTEE FOR REVIEW, AND A RECOMMENDATION IS THEN MADE TO THE BOARD OF DIRECTORS FOR APPROVAL OF THE FORM 990. A COPY OF THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE BOARD FOR THEIR REVIEW PRIOR TO THE APPROVAL OF THE RECOMMENDATION. Pt VI, Line 12c EACH BOARD MEMBER IS INTERVIEWED BY MEMBERS OF THE EXECUTIVE COMMITTEE PRIOR TO JOINING THE PRESENT BOARD OF DIRECTORS. DURING SUCH INTERVIEWS, DISCUSSIONS ARE HAD AS TO WHETHER THE CANDIDATES CURRENT POSITION OR INVOLVEMENT REGARDING OTHER ORGANIZATIONS COULD CAUSE A CONFLICT OF INTEREST. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTOR AND MEMBERS OF THE COMMITTEES WITH THE GOVERNING BOARD DELEGATION POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. ANY DIRECTOR, PRINCIPLE OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATION POWERS IS REQUIRED TO REPORT A CONFLICT AS SOON AS IT IS KNOWN. Pt VI, Line 15a THE COMPENSATION COMMITTEE PERFORMS AN ANNUAL REVIEW OF THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THIS COMPENSATION REVIEW CAN INCLUDE THE FOLLOWING ACTIONS, BUT NOT ALL ARE REQUIRED: (1) UTILIZATION OF PUBLISHED SURVEYS AND DIRECT CONTACT WITH COMPARABLE ORGANIZATIONS TO ESTABLISH LOCAL BENCHMARK PAY DATA FOR COMPARABLE NON-PROFIT ORGANIZATIONS; (2) THE GUIDESTAR COMPENSATION REPORT OR COMPARABLE COMPREHENSIVE NATIONAL REPORTS CAN BE USED TO BENCHMARK, NATIONAL, REGIONAL AND STATE DATA FOR SIMILAR ORGANIZATIONS AS NECESSARY; AND (3) THE UTILIZATION OF AN INDEPENDENT QUALIFIED CONSULTANT USED TO COLLECT AND PRESENT THE DATA. Pt VI, Line 19 GOVERNING DOCUMENTS, POLICIES, AND THE ANNUAL FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. Pt XI UNREALIZED APPRECIATION ON MARKETABLE SECURITIES IS NOT INCLUDED IN THE FORM 990. Pt XII, Line 2c THE FINANCE COMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT OF THE REVIEW OF THE FINANCIAL STATEMENTS. THE FINANCE COMMITTEE, ALONG WITH INPUT FROM THE EXECUTIVE COMMITTEE, IS RESPONSIBLE FOR THE SELECTION OF AN INDEPENDENT ACCOUNTANT.