Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
CHESAPEAKE REGION ACCESSIBLE BOATING INC
Employer identification number
35-2188410
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2011.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2010.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2011.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
148,252
98,261
19,121
45,038
64,189
374,861
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
95,408
66,970
107,066
269,444
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
148,252
98,261
114,529
112,008
171,255
644,305
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
644,305
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
9
Amounts from line 6...
148,252
98,261
114,529
112,008
171,255
644,305
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
2,016
531
76
49
30
2,702
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
2,016
531
76
49
30
2,702
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
150,268
98,792
114,605
112,057
171,285
647,007
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2011 (line 8 column (f) divided by line 13 column (f))
.........
15
99.580 %
16
Public support percentage from 2010 Schedule A, Part III, line 15
...............
16
99.090 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2011 (line 10c column (f) divided by line 13 column (f))
......
17
0 %
18
Investment income percentage from 2010 Schedule A, Part III, line 17
.............
18
1.000 %
19a
33 1/3% support tests—2011.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2010.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2011
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
CHESAPEAKE REGION ACCESSIBLE BOATING INC
Employer identification number
35-2188410
Identifier
Return Reference
Explanation
OTHER REVENUE
FORM 990-EZ, PART I, LINE 8
DONATED BOAT SALES 35,095 NORTH WEST CHALLENGE 34,946 TOTAL 70,041
CHESAPEAKE REGION ACCESSIBLE BOATING IS A 501 (C)(3) NON-PROFIT ORGANIZATION DEDICATED TO MAKING THE THRILL OF SAILING A REALITY FOR PHYSICALLY AND/OR DEVELOPMENTALLY-CHALLENGED INDIVIDUALS AND FOR THOSE INDIVIDUALS WHOSE FINANCIAL CIRCUMSTANCES PRECLUDE THEIR PARTICIPATION IN RECREATION ON THE WATERS OF THE CHESAPEAKE BAY.
FIRST ACCOMPLISHMENT
FORM 990-EZ, PART III, LINE 28
1. 7 FREE SUNDAY FULL DAY INTRODUCTION TO SAILING CLINICS SIGNING UP 975 PERSONS, 372 OF WHOM WERE PEOPLE WITH PHYSICAL OR MENTAL DISABILITIES. OUR BEST YEAR. 2. PROVIDED DAY LESSON PACKAGES FOR TWO LOCAL SUMMER PROGRAMS FOR AT RISK YOUTH, ONE OPERATED BY THE ANNAPOLIS POLICE DEPARTMENT AND THE OTHER, BOX OF RAIN, AS IT IS CALLED, RUN BY A GROUP FROM THE EASPORT YATCH CLUB EMPHASIZING SMALL BOAT HANDLING SKILLS AND WATER SAFETY. CRAB'S UNIQUE ADAPTIVE KEEL DAYSAILERS BROADENED THESE CHILDREN'S AWARENESS OF THE POSSIBILITIES FOR PERSONS WITH DISABILITIES, AND OPENED NEW POSSIBILITIES FOR THEMSELVES. A TOTAL OF 52 CHILDREN WERE SERVED. 3. THE SAILBOAT FLEET IS AVAILABLE TO PEOPLE WITH DISABILITIES AS WELL AS THOSE ABLE-BODIED WHO HAD QUALIFIED THROUGH THE LESSON PROGRAM OR ON THE WATER TESTS. OVER 28 INDIVIDUALS TOOK ADVANTAGE OF THESE RECREATIONAL ACTIVITIES. 4. DEMONSTRATION EVENTS FOR ORGANIZATIONS SERVING PEOPLE WITH DISABILITIES INCLUDING THE MARYLAND SCHOOL FOR THE BLIND, ANNE ARUNDEL COUNTY PUBLIC SCHOOLS' VISUALLY IMPAIRED PROGRAM, HOWARD COUNTY RECREATION DEPT ENDLESS ADVENTURES FOR KIDS WITH DISABILITIES, AND CRAB PROVIDED INFORMATION AND REFERAL SERVICES FOR DOZENS OF INDIVIDUALS WITH DISABILITIES ON SAFE RECREATIONAL BOATING WITH ADAPTIVE DEVICES WHICH ALLOW HANDICAPPED INDIVIDUALS TO ENJOY BOATING WHEREVER THEY ARE. A PRIVATE RESIDENTIAL PROGRAM FOR INDIVIDUALS WITH HEAD INJURIES AND DEVELOPMENTAL ISSUES, (THE BENEDICTINE SCHOOL, FUNDED AND PARTIALLY STAFFED BY THE CATHOLIC RELIGIOUS SOCIETY OF BENEDICTINE NUNS) COME OFTEN FROM EASTON IN TALBOT COUNTY ON THE EASTERN SHORE OF THE CHESAPEAKE BAY. ALL THESE GROUPS CAME SEVERAL TIMES AND OVER 82 CHILDREN WERE SERVED WITH A VARIETY OF SAILING EXPERIENCES. 5. CONTINUED A PROGRAM OF SERVING THE ELDERLY, STARTING WITH THE ELDER CITIZENS OF GINGER COVE, A RETIREMENT COMMUNITY IN ANNAPOLIS. INTEREST IS GROWING, AND OCCASIONAL VAN LOADS OF ELDERLY SHOW UP AT THE MONTHLY SAILFREES FROM MONTGOMERY AND PRINCE GEORGES COUNTIES AND FROM THE CHESTER RIVER MANOR NURSING AND REHABILITATION CENTER, CHESTERTOWN, MD. 6. CONDUCTED THE CRAB CUP IN MAY, HOSTED BY THE ANNAPOLIS YATCH CLUB WHICH WAS A QUALIFIER FOR THE ANNUAL NATIONAL CHAMPIONSHIP FOR SAILORS WITH DISABILITIES HELD IN CHICAGO, THE NORTH AMERICAN CHALLENGE CUP AND THE INDEPENDENCE CUP. 7. COOPERATED WITH BOEING AIRCRAFT, THE NAVAL ACADEMY AND THE NATIONAL SAILING HALL OF FAME TO PROVIDE A COMPETITIVE MINI-REGATA FOR THE WOUNDED WARRIORS.
ALL OTHER ACCOMPLISHMENT
FORM 990-EZ, PART III, LINE 31
1. DONATED BOAT SALE REVENUE: PROCEEDS ARE USED TO SUPPORT THE PROGRAMS OUTLINED IN THE FIRST PROGRAM ACHIEVEMENT. 2. NORWEST CHALLENGE: SUPPORTED A MARYLAND SAILOR WHO ATTEMPTED AND COMPLETED A 25,000 MILE VOYAGE SAILING SOLO AND NONSTOP AROUND THE AMERICAS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.