2025-11-13T07:38:40-08:00 2024-12-31 262227576 CALIRI MANCINI & BARBIERI PC 1 Worthington Rd Cranston RI 02920 990 2024-01-01 222946979 COMMUNITY BOATING CENTER INC COMM 4014547245 PO BOX 5849 PROVIDENCE RI 029030849 JOSEPH A PADAVANO TREASURER 4014547245 2025-11-13 true true NANCY L MANCINI P01207473 4012683926 2025-11-13 2024 2025-03-06 01:10:19Z JOSHUA PARKS PRES PO BOX 5849 PROVIDENCE RI 02903 428502 false X www.communityboating.com X 1987 RI THE ORGANIZATIONS 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. 17 17 21 100 0 0 199737 177527 274384 240025 1811 3450 -783 -3640 475149 417362 55840 69010 0 209556 229902 5000 5000 63627 134090 114461 404486 418373 70663 -1011 678611 700556 12839 17623 665772 682933 THE ORGANIZATIONS 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 266811 69010 199225 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 376 youth members were served during the year. 38861 0 31500 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 90 adult members were served during the year. 15186 0 9300 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 247 youths were served. 320858 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 21 true false false false false false false false false false false false X 17 17 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 132670 0 11500 SOPHIE BELLACOSA DIRECTOR 1.00 X 0 0 0 PAULETTE CARR TRUSTEE 0.50 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 JOANNA MACLEAN MD 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 JOSEPH QUATTROCCHI DIRECTOR 1.00 X 0 0 0 TOM WESLEY PRESIDENT OF BOARD & TRUSTEE 4.00 X X 0 0 0 ABIGAIL SMITH VICE PRESIDENT 2.00 X X 0 0 0 JOSEPH A PADAVANO TREASURER OF BOARD & TRUSTEE 4.00 X X 0 0 0 LAUREN BRENNAN SECRETARY 2.00 X X 0 0 0 132670 0 11500 1 false false false 16361 161166 17685 177527 YOUTH LESSONS & MEMBERSHIP 713990 199225 0 0 ADULT LESSONS & MEMBERSHIP 713990 31500 0 0 YOUTH AFTER SCHOOL PROGRAMS 713990 9300 0 0 240025 1950 0 1950 300 300 300 300 1500 0 1500 1500 0 0 1500 7200 16361 11140 -3940 0 -3940 417362 240025 0 -190 69010 69010 144169 87159 3769 53241 68793 61914 6879 0 16940 13552 847 2541 6710 0 6710 0 5000 5000 4783 0 4783 0 5187 5187 0 0 12980 5192 5841 1947 12603 10712 1638 253 1522 1294 76 152 31890 31890 0 0 25459 21676 3340 443 BOATING EQUIPMENT, PARTS & MAINTENANCE 9368 9368 0 0 PROGRAM SUPPLIES & EXPENSES 3823 3823 0 0 MISCELLANEOUS 136 81 5 50 418373 320858 33888 63627 430589 380778 24049 24051 10730 10730 870199 699081 118446 171118 94797 113879 678611 700556 5339 7028 7500 10595 12839 17623 X 662588 682933 3184 665772 682933 678611 700556 X -1011 18172 X X true X false true false X 0 0 163950 179789 130213 199737 177527 851216 166320 212180 222490 274384 240025 1115399 50 6750 12001 12050 9000 39851 0 330320 398719 364704 486171 426552 2006466 9025 9555 8700 9615 11120 48015 71375 51598 35000 49617 47000 254590 80400 61153 43700 59232 58120 302605 1703861 644 583 714 881 1950 4772 644 583 714 881 1950 4772 1600 342 779 60 0 2781 2014019 0.84600 0.84170 0.00240 0.00180 X Pt III Ln 12 Other Income Part III, Line 12 Description: MISCELLANEOUS INCOME 2020: 1600. 2021: 342. 2022: 779. 2023: 60. 2024: 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 253592 231079 22513 604741 456136 148605 11866 11866 0 171118 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. GOLF EVENT 17226 10026 7200 913 5760 2043 553 REGATTA 17226 10026 7200 913 5760 2043 553 9269 -2069 true SCHOLARSHIPS TO YOUTH 134 0 69010 FAIR VALUE LESSONS & MEMBERSHIPS PROVIDED 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 COMPILATION OF THE FINANCIAL STATEMENTS. THE FINANCE COMMITTEE, ALONG WITH INPUT FROM THE EXECUTIVE COMMITTEE, IS RESPONSIBLE FOR THE SELECTION OF AN INDEPENDENT ACCOUNTANT.