I'm need to know how to add the event into jcs which creates and airboard that has a delay time you can set.

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I'm not quite sure what you mean, delay time? You mean like a generator? I'm guessing if you pick up an airboard the 'delay' is the amount of time it takes to get back. It sounds too obvious, but I'll say it anyway.

Remember that the airboard event is 'Environment --> Object --> Airboard' in the event list. Funnily enough it gets removed when you say the level is multiplayer in level properties. You can get it to generate like any other event and set the delay in that way.

In your JCS.ini, replace Event 243 with this:

243=SP Airboard |+|Object |SP |Board

Add spaces as you see fit so the | characters line up. It should now be usable.
(It DOES only work in SP, sadly)

Next time I ask for help ill be a bit more clear, but unknown got it right.