2025-11-17T11:09:54-05:00 2024-12-31 030280081 JMM & ASSOCIATES PC 463 MOUNTAIN VIEW DR STE 403 COLCHESTER VT 05446 990 2024-01-01 030342594 LAKE CHAMPLAIN COMMUNITY SAILING CENTER INC LAKE 8028642499 PO BOX 64818 BURLINGTON VT 05406 OWEN MILNE EXECUTIVE DIRECTOR 8028642499 2025-11-17 true false RANDALL L SARGENT CPA P00136499 8026555665 2025-11-17 2024 2025-03-06 01:10:19Z OWEN MILNE PO BOX 64818 BURLINGTON VT 05406 2542464 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. 12 12 61 70 18710 2061115 1789954 635969 715496 20910 -34027 -4764 6847 2713230 2478270 140093 163228 0 755799 818357 0 269948 640488 724523 1536380 1706108 1176850 772162 7671942 8286556 796536 638988 6875406 7647568 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 true 380281 66493 300488 YOUTH CAMPS - CSC OFFERS SUMMER CAMPS FOR YOUTH AGES 6-17, TEACHING SAILING SKILLS, BOATING SAFETY, AND LAKE STEWARDSHIP. CAMPS ARE ACCESSIBLE TO ALL, WITH SCHOLARSHIP SUPPORT, AND INCLUDE BOTH SAILING-ONLY AND MULTI-ACTIVITY OPTIONS. 186761 146786 LAKE ACCESS - CSC OFFERS A VARIETY OF ACTIVITIES BEYOND SAILING, INCLUDING CANOE, KAYAK, AND PADDLEBOARD RENTALS, AS WELL AS YOGA SESSIONS ON THE DOCK. THESE PROGRAMS PROVIDE ADDITIONAL OPPORTUNITIES FOR THE COMMUNITY AND VISITORS TO ENGAGE WITH LAKE CHAMPLAIN AND ENJOY THE WATERFRONT. 266896 96735 127635 SIGNATURE PROGRAMS - CSC OFFERS PROGRAMS THAT PROMOTE LEADERSHIP, INCLUSIVITY, AND EDUCATION THROUGH SAILING, INCLUDING OPPORTUNITIES FOR AT-RISK YOUTH, VERMONT GIRLS, AND INDIVIDUALS WITH DISABILITIES. ADDITIONALLY, THE FLOATING CLASSROOM ENGAGES STUDENTS IN HANDS-ON, SCIENCE-BASED LEARNING, ENHANCING THEIR UNDERSTANDING OF THE ENVIRONMENT THROUGH DIRECT EXPERIENCES ON LAKE CHAMPLAIN. 387405 140587 PERFORMANCE SAILING - CSC'S PERFORMANCE SAILING PROGRAM TRAINS TEENS FROM LOCAL SCHOOLS IN LEADERSHIP, RESPONSIBILITY, AND TEAMWORK THROUGH SAILING. THE PROGRAM FOSTERS COMMUNITY AND STRONG RELATIONSHIPS WITH ADULT MENTORS. THE ORGANIZATION ALSO OFFERS RACING OPPORTUNITIES FOR ALL AGES, INCLUDING YOUTH TEAMS AND ADULT DINGHY RACING. ADULT COURSES - CSC'S ADULT INSTRUCTIONAL SAILING PROGRAMS PROVIDE OPPORTUNITIES FOR ADULTS TO LEARN TO SAIL WITH CONFIDENCE. OFFERING A VARIETY OF BOATS, INSTRUCTION LEVELS, AND CLASS TIMES, THE PROGRAMS ARE DESIGNED TO FIT DIFFERENT PREFERENCES AND SCHEDULES, MAKING IT EASY FOR ANYONE TO GET OUT ON THE WATER. GROUP PROGRAMS - CSC OFFERS CUSTOM-DESIGNED LESSONS, PROGRAMS, AND EVENTS TAILORED TO SCHOOLS, BUSINESSES, AND COMMUNITY GROUPS. THESE EXPERIENCES EMPHASIZE TEAMWORK, ADVENTURE, AND SKILL-BUILDING, WITH DIRECT ACCESS TO LAKE CHAMPLAIN. OPTIONS INCLUDE CORPORATE RETREATS, BIRTHDAY PARTIES, KEELBOAT SAILS, AND GROUP PADDLE SESSIONS. 387405 140587 1221343 true true false false false false false false false false true false false false true true true false false false false false false false true false false false true false false false false false false false false false true false false false false false false false false true 14 0 true 61 true true true false false false false true true false false false false false false X 12 12 false false false false false false false true true false false false true true true true true true false false X OWEN MILNE 8028642499 PO BOX 64818 BURLINGTON VT 05406 OWEN MILNE EXECUTIVE DI 40.00 X 101857 0 7200 ANASTASIA SURMAVA PRESIDENT 2.00 X X 0 0 0 GREG MORSE VICE PRESIDE 2.00 X X 0 0 0 ROXANNE TENA-NELSON PAST PRESIDE 2.00 X X 0 0 0 DONNA LONDON TREASURER 2.00 X X 0 0 0 GILLIAN NANTON SECRETARY 2.00 X X 0 0 0 DOUG MERRILL DIRECTOR 2.00 X 0 0 0 LOU SLANINA 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 SIGNE DALY DIRECTOR 2.00 X 0 0 0 MEGAN SULLIVAN DIRECTOR 2.00 X 0 0 0 CHRISTINA LORD DIRECTOR 2.00 X 0 0 0 101857 7200 1 false false false 859807 930147 36096 1789954 REGISTRATION 713990 441605 441605 SIGNATURE PROGRAMS 713990 127660 127660 FACILITY USE 713990 66395 66395 BOAT AND STORAGE RENTAL 532000 61126 61126 BOAT AND STORAGE RENTAL 532000 10998 10998 7712 7712 715496 3951 3951 37978 -37978 -37978 -37978 26722 26216 506 506 MISCELLANEOUS REVENUE 713990 6341 6341 6341 2478270 665149 18710 4457 163228 163228 109057 27264 27264 54529 597036 484512 8294 104230 9084 6628 439 2017 37043 30484 337 6222 66137 48259 3195 14683 87319 87319 24010 13422 5840 4748 9925 9925 21175 14118 7057 9699 9699 116533 106447 1802 8284 1945 1945 18834 16904 1295 635 26961 26961 304238 222000 14695 67543 46335 38508 7827 PROGRAM PROVIDERS 20329 20329 MISCELLANEOUS 19240 570 18670 PROGRAM SUPPLIES 16800 16800 BAD DEBT 1180 1180 1706108 1221343 214817 269948 71983 92160 252051 95046 560982 141723 8740 14037 14333 24824 9916019 2186688 6568369 7729331 195484 189435 7671942 8286556 477419 64035 23633 85852 100000 299666 195484 189435 796536 638988 X 6519773 7538782 355633 108786 6875406 7647568 7671942 8286556 X 772162 X false true X true false X 990244 1430795 1861825 2061115 1789954 8133933 990244 1430795 1861825 2061115 1789954 8133933 1489974 6643959 461 659 3639 20910 3951 29620 8163553 2531352 0.81390 0.74180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4533910 823607 3710303 5382109 1363081 4019028 7729331 LEASE LIABILITY 189435 189435 X 2341258 26216 26216 2315042 163228 163228 2478270 1569096 26216 26216 1542880 163228 163228 1706108 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 FUNDRAISING EXPENSES 26,216 SCHEDULE D, PAGE 4, PART XI, LINE 4B SCHOLARSHIPS 163,228 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES 26,216 SCHEDULE D, PAGE 4, PART XII, LINE 4B SCHOLARSHIPS 163,228 ROCK THE DOCK 21686 21686 3890 3863 2097 21686 21686 3890 3863 2097 9850 11836 true YOUTH CAMP SCHOLARSHIPS 146 66493 SIG. PRG. SCHOLARSHIPS 3139 96735 SCHEDULE I, PAGE 1, PART I, LINE 2 STAFF TRACKS SCHOLARSHIPS WITH A SPREADSHEET AND INFORMATION FROM EBEANS. X 4 28218 FAIR MARKET VALUE X BOATING GOODS 3 7878 FAIR MARKET VALUE false false false 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 3 CHILDCARE AS A SERVICE OFFERING WAS NO LONGER A PROGRAM IN 2024. FORM 990, PAGE 2, PART III, LINE 4D PERFORMANCE SAILING - CSC'S PERFORMANCE SAILING PROGRAM TRAINS TEENS FROM LOCAL SCHOOLS IN LEADERSHIP, RESPONSIBILITY, AND TEAMWORK THROUGH SAILING. THE PROGRAM FOSTERS COMMUNITY AND STRONG RELATIONSHIPS WITH ADULT MENTORS. THE ORGANIZATION ALSO OFFERS RACING OPPORTUNITIES FOR ALL AGES, INCLUDING YOUTH TEAMS AND ADULT DINGHY RACING. ADULT COURSES - CSC'S ADULT INSTRUCTIONAL SAILING PROGRAMS PROVIDE OPPORTUNITIES FOR ADULTS TO LEARN TO SAIL WITH CONFIDENCE. OFFERING A VARIETY OF BOATS, INSTRUCTION LEVELS, AND CLASS TIMES, THE PROGRAMS ARE DESIGNED TO FIT DIFFERENT PREFERENCES AND SCHEDULES, MAKING IT EASY FOR ANYONE TO GET OUT ON THE WATER. GROUP PROGRAMS - CSC OFFERS CUSTOM-DESIGNED LESSONS, PROGRAMS, AND EVENTS TAILORED TO SCHOOLS, BUSINESSES, AND COMMUNITY GROUPS. THESE EXPERIENCES EMPHASIZE TEAMWORK, ADVENTURE, AND SKILL-BUILDING, WITH DIRECT ACCESS TO LAKE CHAMPLAIN. OPTIONS INCLUDE CORPORATE RETREATS, BIRTHDAY PARTIES, KEELBOAT SAILS, AND GROUP PADDLE SESSIONS. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND TREASURER AND IS AVAILABLE TO ANY MEMBER WHO REQUESTS REVIEW PRIOR TO 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 INCLUSION IN THE BUDGET AND SUBSEQUENT APPROVAL BY THE BOARD. THE COMMITTEE ALSO CONDUCTS ANNUAL SURVEYS OF STAFF AND OTHER INDIVIDUALS WHO WORK CLOSELY WITH THE EXECUTIVE DIRECTOR TO INFORM ITS EVALUATION. 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 FUNDRAISING EXPENSES 26,216 SCHOLARSHIPS -163,228 FUNDRAISING EXPENSES -26,216 SCHOLARSHIPS 163,228