2025-11-17T19:33:28-05:00 2024-12-31 WITHUMSMITHBROWNPC 25 BRAINTREE HILL OFC PK STE 102 BRAINTREE MA 02184 990 2024-01-01 042987534 COURAGEOUS SAILING CENTER FOR YOUTH INC % DAVID DILORENZO COUR 6172423821 ONE FIRST AVENUE CHARLESTOWN MA 02129 DAVID DILORENZO EXECUTIVE DIRECTOR 6172423821 2025-11-15 true true RICHARD L RUVELSON P00234075 6174711120 2024 2025-03-06 01:10:19Z DAVID DILORENZO ONE FIRST AVENUE CHARLESTOWN MA 02129 3352613 false X COURAGEOUSSAILING.ORG X 1987 MA INSTRUCTIONAL SAILING PROGRAM. 22 22 164 100 0 0 1647413 2521701 729606 836245 1238 -5333 -125541 -131508 2252716 3221105 0 0 0 0 1791160 1804321 0 0 153619 773672 930632 2564832 2734953 -312116 486152 1252637 1945191 297865 505340 954772 1439851 X THE MISSION OF COURAGEOUS SAILING IS TO TRANSFORM CHILDREN'S LIVES THROUGH SAILING PROGRAMS THAT INSPIRE LEARNING, PERSONAL GROWTH, AND LEADERSHIP. false false 2215226 575994 YOUTH SAILING; PROGRAMS ARE DESIGNED TO SUPPORT POSITIVE LIFE AND JOB SKILLS, AND PROVIDE OPPORTUNITIES NOT OTHERWISE AVAILABLE FOR UNDERSERVED, URBAN YOUTH. WITH BOSTON PUBLIC SCHOOLS AND OTHER PARTNERS, COURAGEOUS SAILING CENTER FOR YOUTH BLENDS SAILING, SWIMMING AND ACADEMICS DESIGNED TO SUPPORT OUT-OF-SCHOOL-TIME LEARNING. PROGRAMS INCLUDE ENVIRONMENTAL/MARINE SCIENCE CURRICULUM AND INSTRUCTOR TRAINING/PROFESSIONAL DEVELOPMENT. 260250 PROVIDES ADULTS AND FAMILIES WITH AFFORDABLE, DAY SAILING, SAILING INSTRUCTION AND RACING ON BOSTON HARBOR. REVENUE FROM ADULT PROGRAMS SUPPORTS PROVIDES FINANCIAL SUPPORT FOR YOUTH PROGRAMS. 2215226 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 false false false false false false false false false false true false false false false false false false false true 13 0 true 164 true false false false false false false false false false true false false false X 22 22 false false false false false false false true true false false true true true true true true true true false MA X DAVID DILORENZO 6172423821 ONE FIRST AVENUE CHARLESTOWN MA 02129 David Dilorenzo EXECUTIVE DIRECTOR 40.0 0.0 X 116865 0 18476 Dave Alexander CHAIR 2.0 0.0 X X 0 0 0 William Dunning SECRETARY 2.0 0.0 X X 0 0 0 Ned Bicks DIRECTOR 0.5 0.0 X 0 0 0 Kevin Cain DIRECTOR 0.5 0.0 X 0 0 0 Glenn Cort DIRECTOR 0.5 0.0 X 0 0 0 Stephen Coulter DIRECTOR 0.5 0.0 X 0 0 0 Denise Doyle DIRECTOR 0.5 0.0 X 0 0 0 Chris DuBois DIRECTOR 0.5 0.0 X 0 0 0 Abby Goldenfarb DIRECTOR 0.5 0.0 X 0 0 0 Bill Jacobson DIRECTOR 0.5 0.0 X 0 0 0 Molly Ladd DIRECTOR 0.5 0.0 X 0 0 0 Tom Martel DIRECTOR 0.5 0.0 X 0 0 0 Senofer Mendoza DIRECTOR 0.5 0.0 X 0 0 0 Zach Mitchell DIRECTOR 0.5 0.0 X 0 0 0 Gregg Nourjian DIRECTOR 0.5 0.0 X 0 0 0 Harry Ostrander DIRECTOR 0.5 0.0 X 0 0 0 Melissa Partridge DIRECTOR 0.5 0.0 X 0 0 0 Jabes Rojas DIRECTOR 0.5 0.0 X 0 0 0 Michael Silvia DIRECTOR 0.0 0.0 X 0 0 0 Ladd Thorne Sr DIRECTOR 0.5 0.0 X 0 0 0 Richard Tubman DIRECTOR 0.5 0.0 X 0 0 0 Carlos Durand TREASURER 2.0 0.0 X X 0 0 0 116865 0 18476 1 false false false 0 434862 2086839 222151 2521701 SAILING PROGRAMS 713990 836245 836245 836245 1487 1487 0 0 0 0 0 -6820 -6820 -6820 -6820 0 434862 131508 -131508 -131508 0 0 0 0 0 0 0 3221105 836245 -136841 0 0 0 0 153817 133961 9953 9903 0 1507670 1313054 97545 97071 0 0 142834 125952 8381 8501 0 0 76956 6157 69260 1539 0 0 0 68640 50000 12640 6000 21646 3319 7209 11118 0 56659 2714 53493 452 0 0 0 0 0 0 0 86832 80319 6513 83747 55951 19909 7887 REPAIRS 256848 200496 50187 6165 PROGRAMMING 186951 183278 3396 277 BANK FEES 28656 20919 6018 1719 PAYROLL FEES 27205 23882 1656 1667 36492 15224 19948 1320 2734953 2215226 366108 153619 535976 674608 0 0 197995 370135 40000 33186 0 0 0 0 0 0 0 0 4739 881 1947272 1086641 473927 860631 0 0 0 0 0 0 0 0 0 5750 1252637 1945191 109544 193823 0 0 188321 311517 0 0 0 0 0 0 0 0 0 0 0 0 297865 505340 X 773826 1048672 180946 391179 954772 1439851 1252637 1945191 486152 -1073 X X false true X true false X 834615 1428133 1923195 1647413 2521701 8355057 0 0 834615 1428133 1923195 1647413 2521701 8355057 0 8355057 2663 822 1487 4972 0 0 8360029 0.99940 0.99948 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 425824 104374 321450 1521448 982267 539181 860631 0 0 X 3351540 -1073 131508 130435 3221105 3221105 2866461 131508 131508 2734953 2734953 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES 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 STATUE OF LIMITATIONS MAY REMAIN OPEN INDEFINITELY. AS A NOT-FOR-PROFIT ENTITY EXEMPT FROM INCOME TAXES, THE ORGANIZATION MAY, HOWEVER, BE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES: $ 131,508 PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES: $131,508 GALA 274467 274467 104382 CHALLENGE 82500 82500 9120 2 77895 77895 18006 434862 434862 131508 131508 -131508 X BOATS & EQUIPMENT 2 222151 FMV false false false FORM 990, PART VI, SECTION B, LINE 11B: THE BOARD OF DIRECTORS AND AUDIT COMMITTEE RECEIVE A COPY OF FORM 990 PRIOR TO IT BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C: PERSONS COVERED BY THE CONFLICT OF INTEREST POLICY WILL ANNUALLY DISCLOSE OR UPDATE THE PRESIDENT OF THE BOARD OF DIRECTORS ON A FORM PROVIDED BY COURAGEOUS SAILING CENTER FOR YOUTH, INC. THIS FORM CONSISTS OF SEVERAL QUESTIONS THAT COULD GIVE RISE TO A CONFLICT OF INTEREST. THE FORM IS SIGNED BY THE COVERED INDIVIDUAL TO CONFIRM THAT THEIR RESPONSES ARE COMPLETE AND CORRECT TO THE BEST OF THEIR KNOWLEDGE. FORM 990, PART VI, SECTION B, LINE 15: THE GOVERNANCE COMMITTEE OF THE BOARD SHALL REVIEW AND APPROVE THE COMPENSATION POLICIES AND PROGRAMS OF PRINCIPAL ADMINISTRATORS. FORM 990, PART VI, SECTION C, LINE 19: AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. THE BOARD OF DIRECTORS HAVE ASSUMED RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT.