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Community Boating Inc

EIN 04-2084042 · Boston, MA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak32 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE MISSION OF CBI IS TO ENABLE "SAILING FOR ALL." WE OFFER SAILING AND OTHER WATER SPORTS TO PEOPLE OF ALL AGES, ABILITIES, AND MEANS IN THE GREATER BOSTON AREA. WE PROMOTE AN ACCESSIBLE AND WELCOMING ENVIRONMENT THAT ENCOURAGES LEARNING, VOLUNTEERISM, AND COMMUNITY SPIRIT.

Income
$2.0 million
Spending
$2.7 million
Spent on programs
80%
Reserves
0.7 months of spending
Largest source of income
fees for its services, 87%
Employees
120
Volunteers
120
Highest pay
$172,288, executive director

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 32 out of 100. Higher than 4% of charities in its peer group (recreation and sports, $1m to $10m).

  • Reserves

    4 of 35

    Spendable reserves would cover 0.7 months of spending.

  • Debt

    20 of 20

    It owes 10% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 34% of income.

  • Income trend

    0 of 15

    Income fell 34% on the year before.

  • Spending floor

    8 of 15

    80% of spending went to programs and raising each dollar of donations cost 46 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 82% of charities in its peer group (recreation and sports, $1m to $10m).

  • Independent board

    25 of 25

    9 of 9 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)
  1. $1.2 million spent. THE ADULT AND HIGH SCHOOL PROGRAMS SERVE APPROXIMATELY 4000 INDIVIDUALS EACH YEAR BY PROVIDING CLASSES AND LESSONS THAT TEACH NAUTICAL ARTS AND SCIENCES INCLUDING SAILING, PADDLING, WINDSURFING, SEAMANSHIP, AND NAVIGATION. MEMBERS HAVE ACCESS TO OUR FLEET OF 180+ VESSELS ON THE CHARLES RIVER LOWER BASIN AND ARE ENCOURAGED TO PARTICIPATE IN ORGANIZED RACING, BOTH INFORMAL AND FORMAL. THE ADULT PROGRAM OPERATES SEVEN DAYS PER WEEK.
  2. $596,062 spent. THE JUNIOR PROGRAM SERVES OVER 1200 CHILDREN BY PROVIDING CLASSES, LESSONS, AND INSTRUCTION IN THE NAUTICAL ARTS AND SCIENCES INCLUDING SAILING, PADDLING, AND WINDSURING. JUNIOR PROGRAM SAILORS MAY TAKE CLASSES, PARTICIPATE IN RACING, AND HAVE ACCESS TO OUR FLEET OF 180+ VESSELS DURING JUNIOR PROGRAM OPERATING HOURS.
  3. $244,963 spent. THE UNIVERSAL ACCESS PROGRAM (UAP) SERVE OVER 250 INDIVIDUALS WITH DISABILITIES, BOTH PHYSICAL AND COGNITIVE, BY TEACHING THE NAUTICAL ARTS AND SCIENCES OF SAILING, PADDLING, AND WINDSURFING. UAP SAILORS MAY MAKE APPOINTMENTS FOR A SCHEDULED LESSON OR RECREATIONAL SAILS WITH A QUALIFIED INSTRUCTOR.
  4. $117,172 spent. THE ORGANIZATION CARRIES ON ANCILLARY ACTIVITIES AND PROGRAMMING IN SUPPORT OF THE ORGANIZATION'S MISSION.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since October 1951.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.