2021-09-29T14:49:38-05:00 2020-12-31 030280081 JMM & ASSOCIATES PC 336 WATER TOWER CIR STE 801 COLCHESTER VT 05446 990 2020-01-01 030342594 LAKE CHAMPLAIN COMMUNITY SAILING CENTER INC LAKE 8028642499 PO BOX 64818 BURLINGTON VT 05406 OWEN MILNE EXECUTIVE DIRECTOR 8028642499 2021-09-20 true OWEN MILNE 999009999 RANDALL L SARGENT CPA P00136499 8026555665 2021-09-29 2020 2022-09-23 18:48:47Z OWEN MILNE PO BOX 64818 BURLINGTON VT 05406 1254590 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. 10 10 25 60 19228 702172 990244 564562 226055 -5139 -3307 10893 13212 1272488 1226204 84087 18865 0 512022 427761 0 177351 678753 613678 1274862 1060304 -2374 165900 5335559 5467368 1569892 1535801 3765667 3931567 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. true true 221552 8285 164508 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. 125749 1715 IN MARCH OF 2020, THE COMMUNITY SAILING CENTER WAS AWARE THAT SPRING PROGRAMS WOULD BE NEGATIVELY IMPACTED BY COVID-19. IN RESPONSE TO THE GROWING DEMAND FOR CHILDCARE AMONG ESSENTIAL PERSONNEL (HEALTHCARE, FINANCIAL, FOOD SERVICE, GOVERNMENT SECTOR STAFF), THE CSC CREATED A SPECIAL SAILING-CENTRIC CHILDCARE SERVICE OFFERING FOR FAMILIES. IN COLLABORATION WITH THE STATE OF VERMONT AND PRIVATE FOUNDATIONS, THE COMMUNITY SAILING CENTER WAS ABLE TO OBTAIN A PROVISIONAL CHILDCARE LICENSE AND OFFER PARTICIPATING FAMILIES A DISCOUNTED PRICE FOR SUPPORT. AS A RESULT, OVER 50 FAMILIES WERE ABLE TO ACCESS CHILDCARE DURING THE PANDEMIC. 70869 6645 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. 216848 10580 53187 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. 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. LAKE ACCESS: THE LAKE ACCESS PROGRAM BREAKS DOWN BARRIERS TO ACCESS TO LAKE CHAMPLAIN, PROVIDING FACILITY USE, RENTALS AND STORAGE OPPORTUNITIES FOR THE COMMUNITY. 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. 216848 10580 53187 635018 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 true 21 0 25 true true true false false false false false false false false false false false X 10 10 false false false false false false false true true false false true true true true false true true false false X OWEN MILNE 8028642499 PO BOX 64818 BURLINGTON VT 05406 OWEN MILNE EXECUTIVE DI 40.00 X 82958 0 8467 DOUG MERRILL CHAIR 2.00 X X 0 0 0 LOU SLANINA TREASURER 2.00 X X 0 0 0 TOM PORTER SECRETARY 2.00 X X 0 0 0 GILLIAN NANTON DIRECTOR 2.00 X 0 0 0 SCOTT WILLARD DIRECTOR 2.00 X 0 0 0 EMILY LEE DIRECTOR 2.00 X 0 0 0 KATIE WIGHT DIRECTOR 2.00 X 0 0 0 GARY RUSSELL DIRECTOR 2.00 X 0 0 0 VIKI ZULKOWSKI DIRECTOR 2.00 X 0 0 0 JACQUELINE KAHN DIRECTOR 2.00 X 0 0 0 82958 8467 false false false 230375 759869 4022 990244 REGISTRATION 713990 172868 172868 FACILITY USE 713990 21629 21629 SIGNATURE PROGRAMS 713990 12330 12330 BOAT AND STORAGE RENTAL 713990 12216 12216 UVM PERSONAL PROPERTY 713990 7012 7012 226055 461 461 500 4268 -3768 -3768 -3768 21450 24118 -2668 -2668 MISCELLANEOUS REVENUE 713990 15880 15880 15880 1226204 203059 19228 13673 18865 18865 91425 22856 22856 45713 280165 235095 15138 29932 4446 3121 443 882 17734 15288 823 1623 33991 23856 3389 6746 719 719 94851 94851 27685 10052 233 17400 8005 8005 9329 5425 3904 2477 310 2167 86635 77242 3141 6252 450 450 11807 10047 1760 43422 43422 253858 165504 41552 46802 39116 30016 9100 BAD DEBT 16030 100 15930 MISCELLANEOUS 10198 10198 PROGRAM SUPPLIES 5411 5411 PROGRAM PROVIDERS 3683 3683 2 2 1060304 635018 247935 177351 103585 34429 59086 104419 238425 329350 21548 3287 14138 17346 6262974 1284437 4898777 4978537 5335559 5467368 88901 94706 31057 23121 1449934 1417974 1569892 1535801 X 3413857 3613091 351810 318476 3765667 3931567 5335559 5467368 165900 X true X false true false X 767241 897610 277071 702172 990244 3634338 450059 439371 443979 564562 206827 2104798 61584 34874 24838 17877 37330 176503 1278884 1371855 745888 1284611 1234401 5915639 250000 460000 75000 417782 50000 1252782 250000 460000 75000 417782 50000 1252782 4662857 2425 919 21 461 3826 2425 919 21 461 3826 13537 10893 24430 1281309 1372774 759425 1295525 1234862 5943895 0.78450 0.47910 0.00000 0.00000 X PART III, LINE 12 MISC. REVENUE 24,430 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4533910 358590 4175320 1729064 925847 803217 4978537 X 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. OTHER EVENTS 21450 21450 5438 15190 3490 21450 21450 5438 15190 3490 24118 -2668 true YOUTH CAMP SCHOLARSHIPS 938 10580 SIG. PRG. SCHOLARSHIPS 32 8285 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 2 LAKE CHAMPLAIN COMMUNITY SAILING PROVIDED ESSENTIAL WORKER CHILDCARE SERVICES DUE TO THE GLOBAL PANDEMIC. FORM 990, PAGE 2, PART III, LINE 3 DUE TO THE PANDEMIC SOME PROGRAMS WERE PUT ON HOLD. THE CENTER ADAPTED TO THE CHALLENGES OF THE PANDEMIC BY OFFERING CHILDCARE SERVICES FOR ESSENTIAL WORKERS. ALL PROGRAMS REOPENED IN 2021. FORM 990, PAGE 2, PART III, LINE 4D 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. 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. LAKE ACCESS: THE LAKE ACCESS PROGRAM BREAKS DOWN BARRIERS TO ACCESS TO LAKE CHAMPLAIN, PROVIDING FACILITY USE, RENTALS AND STORAGE OPPORTUNITIES FOR THE COMMUNITY. 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. FORM 990, PAGE 6, PART VI, LINE 11B MANAGEMENT REVIEWS THE FORM 990 IN DETAIL BEFORE PROVIDING A COPY TO THE EXECUTIVE DIRECTOR TO REVIEW AND SIGN. THE BOARD RECEIVES A COPY BEFORE FILING. 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.