Liabilities / Assets
26th percentile
Higher debt load relative to assets than 26% of similar nonprofits.
Singing Beach Club Inc
EIN 04-2003755 • 501(c)7 • Manchester, MA
Profile
Singing beach club inc. Is a social club to provide members with goods and services
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.01x
Liabilities / Revenue
26th percentile
Higher debt load relative to revenue than 26% of similar nonprofits.
Net Margin
14th percentile
Higher net margin than 14% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
20th percentile
Faster asset growth than 20% of similar nonprofits.
Revenue Growth
61st percentile
Faster revenue growth than 61% of similar nonprofits.
Balance Sheet
Assets
Down$3,498,072
Down $148,087 (-4.1%) from 2023
Liabilities
Up$47,923
Up $33,850 (+241%) from 2023
Net Assets
Down$3,450,149
Down $181,937 (-5.0%) from 2023
Revenue
Up$1,768,614
Up $145,118 (+8.9%) from 2023
Expenses
Up$1,951,212
Up $187,984 (+11%) from 2023
Net Income
Down-$182,598
Down $42,866 (-31%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $3,498,072
- Liabilities
- $47,923
- Net assets
- $3,450,149
- Revenue
- $1,768,614
- Expenses
- $1,951,212
- Net income
- -$182,598
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Oct 24, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $2,238,832
Mission and Program Overview
Mission
Singing beach club inc. Is a social club to provide members with goods and services
Social club providing goods and services to its members
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $3,455,862 | $3,273,925 | ▼ $181,937 |
| Land, Buildings, and Equipment, Net | $2,752,756 | $2,577,277 | ▼ $175,479 |
| Investments Other Securities | $517,358 | $540,121 | ▲ $22,763 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $176,224 | $176,224 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $17,946 | $121,262 | ▲ $103,316 |
| Prepaid Expenses and Deferred Charges | $69,556 | $78,083 | ▲ $8,527 |
| Inventories for Sale or Use | $59,623 | $52,415 | ▼ $7,208 |
| Savings and Temporary Cash Investments | $104,306 | $46,796 | ▼ $57,510 |
| Accounts Receivable | $2,489 | $5,563 | ▲ $3,074 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $3,646,159 | $3,498,072 | ▼ $148,087 |
| Other Assets Total | $122,125 | $76,555 | ▼ $45,570 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $14,073 | $47,923 | ▲ $33,850 |
| Total Liabilities | $14,073 | $47,923 | ▲ $33,850 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $3,632,086 | $3,450,149 | ▼ $181,937 |
| Total Liabilities and Net Assets / Fund Balance | $3,646,159 | $3,498,072 | ▼ $148,087 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $594,814 | $1,454,877 | - |
| Other Land Buildings | $26,663 | - | - |
| Land | $68,786 | - | - |
| Equipment | $90,656 | $335,404 | - |
| Leasehold Improvements | $1,796,358 | $1,394,711 | - |
| Other Securities | $540,121 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Ralph J Poness | Key Employee - Chef | PT | $128,077 | $5,120 | $133,197 |
| Kristopher G Rose | Club Manager | PT | $128,000 | $5,123 | $133,123 |
Board Members and Trustees
| Name | Title |
|---|---|
| Ronald Skates | President |
| Christopher Perkin | Governor |
| Elizabeth Skates | Governor |
| Francis M Bradley | Governor |
| Rene Welles | Governor |
| Theodore E Ober | Governor |
| Camilla Rich | Secretary |
| Arthur Steinert | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $1,308,426
- Investment Income
- $49,876
- Other Revenue
- $410,312
- Change in Net Assets
- $-182,598
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,097,613 |
| Other Expenses | $853,599 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $621,167 | $109,444 | - | $730,611 |
| All Other Expenses | $240,425 | $35,377 | - | $275,802 |
| Current Officers, Directors, Trustees, and Key Employees | $166,454 | $89,623 | - | $256,077 |
| Depreciation Depletion | $236,292 | - | - | $236,292 |
| Payroll Taxes | $77,072 | $15,925 | - | $92,997 |
| Other Expenses | $50,774 | $21,440 | - | $72,214 |
| Pension Plan Contributions | $9,965 | $7,963 | - | $17,928 |
| Fees for Services Accounting | - | $11,675 | - | $11,675 |
| Fees for Services Legal | - | $6,564 | - | $6,564 |
| Fees for Services Other | - | $6,000 | - | $6,000 |
| Total Functional Expenses | $1,634,542 | $316,670 | $0 | $1,951,212 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- Yes
- Annual disclosure for covered persons
- Yes
- Audit committee
- No
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 2
“Ronald skates (president) and elizabeth skates (governor) are related”
Form 990, Part VI, Section A, Line 6
“Singing beach club inc. Is a social club to provide goods and service to its members. The members elect the governing body. The members do not share in any excess revenues over expenses.”
Form 990, Part VI, Section A, Line 7A
“Singing beach club inc. Is a social club to provide goods and service to its members. The members elect the governing body. The members do not share in any excess revenues over expenses.”
Form 990, Part VI, Section A, Line 8B
“Singing beach club, inc. Only has a board of directors. All meetings are documented in writing. There are no committees to act on behalf of the governing board.”
Form 990, Part VI, Section B, Line 11B
“Form 990 sent to board member, ronald skates for approval”
Form 990, Part VI, Section B, Line 12C
“The monitoring is perfmored periodically by the organization”
Form 990, Part VI, Section B, Line 15
“The board approves salaries to top management/officers based upon comparable data”
Form 990, Part VI, Section C, Line 19
“Documents are made available to the public upon request”
Form 990, Part VII Contact Addresses for Officers, Directors, Etc
“Ronald skates - 4 boardman avenue, manchester, ma 01944. Francis m. Bradley - 11 eaglehead road, manchester, ma 01944. Theodore e. Ober - 10 gail avenue, south hamilton, ma 01982. Elizabeth skates - 17 boardman ave, manchester, ma 01944. Christopher perkin - 46 william fairfield, wenham, ma 01984. Rene welles - 218 hart street, beverly farms, ma 01915. Camilla rich - 100 maple street, south hamilton, ma 01982. Ralph j. Poness - 43 wausakum street, framingham, ma 01702. Kristopher g. Rose - 100 main street, groveland, ma 01834. Arthur steinert - 25 black brook road, south hamilton, ma 01982.”
Filing and Contact Details
Filer
- Filer Name
- Singing Beach Club Inc
- EIN
- 04-2003755
- Phone
- 9785264965
- Address
- BEACH STREET BOX 44, MANCHESTER, MA 01944
Signing Officer
- Name
- Ronald L Skates
- Title
- President
- Phone
- 9785264573
- Signed
- 2025-10-24
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Ronald Skates
- Formed
- 1943
- Legal Domicile
- Ma
- Voting Board Members
- 8
- Independent Board Members
- 8
- Employees
- 112
- Volunteers
- 0
Preparer
- Firm
- Raphael and Raphael Llp
- Address
- 312 STUART STREET 3RD FLOOR, BOSTON, MA 02116
- Preparer
- Karen Lydon
- Phone
- 6172101200
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 24E
“Utilities: program service expenses 68,969. Management and general expenses 0. Fundraising expenses 0. Total expenses 68,969. Real estate taxes: program service expenses 51,320. Management and general expenses 0. Fundraising expenses 0. Total expenses 51,320. Building exp: program service expenses 50,353. Management and general expenses 0. Fundraising expenses 0. Total expenses 50,353. Office expense: program service expenses 33,970. Management and general expenses 5,430. Fundraising expenses 0. Total expenses 39,400. Ubti taxes accrued expenses: program service expenses 0. Management and general expenses 29,500. Fundraising expenses 0. Total expenses 29,500. Miscellaneous: program service expenses 18,254. Management and general expenses 447. Fundraising expenses 0. Total expenses 18,701. Supplies: program service expenses 11,496. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,496. Rubbish removal: program service expenses 6,063. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,063.”
Raw XML AppendixShowing 400 of 413 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 76555 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
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| IRS990/OtherExpensesGrp/Desc | 1 | GROUNDSKEEPING |
| IRS990/OtherExpensesGrp/Desc | 2 | INSURANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | EQUIPMENT RENTAL AND MA |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 117359 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 115034 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 72214 |
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| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
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| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | UNITED STATE TREASURIES |
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| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | APPROVED BY BOARD BASED UPON COMPARABLE DATA |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 3 |
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| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | RONALD SKATES (PRESIDENT) AND ELIZABETH SKATES (GOVERNOR) ARE RELATED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | SINGING BEACH CLUB INC. IS A SOCIAL CLUB TO PROVIDE GOODS AND SERVICE TO ITS MEMBERS. THE MEMBERS ELECT THE GOVERNING BODY. THE MEMBERS DO NOT SHARE IN ANY EXCESS REVENUES OVER EXPENSES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | SINGING BEACH CLUB INC. IS A SOCIAL CLUB TO PROVIDE GOODS AND SERVICE TO ITS MEMBERS. THE MEMBERS ELECT THE GOVERNING BODY. THE MEMBERS DO NOT SHARE IN ANY EXCESS REVENUES OVER EXPENSES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | SINGING BEACH CLUB, INC. ONLY HAS A BOARD OF DIRECTORS. ALL MEETINGS ARE DOCUMENTED IN WRITING. THERE ARE NO COMMITTEES TO ACT ON BEHALF OF THE GOVERNING BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | FORM 990 SENT TO BOARD MEMBER, RONALD SKATES FOR APPROVAL |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE MONITORING IS PERFMORED PERIODICALLY BY THE ORGANIZATION |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE BOARD APPROVES SALARIES TO TOP MANAGEMENT/OFFICERS BASED UPON COMPARABLE DATA |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | RONALD SKATES - 4 BOARDMAN AVENUE, MANCHESTER, MA 01944. FRANCIS M. BRADLEY - 11 EAGLEHEAD ROAD, MANCHESTER, MA 01944. THEODORE E. OBER - 10 GAIL AVENUE, SOUTH HAMILTON, MA 01982. ELIZABETH SKATES - 17 BOARDMAN AVE, MANCHESTER, MA 01944. CHRISTOPHER PERKIN - 46 WILLIAM FAIRFIELD, WENHAM, MA 01984. RENE WELLES - 218 HART STREET, BEVERLY FARMS, MA 01915. CAMILLA RICH - 100 MAPLE STREET, SOUTH HAMILTON, MA 01982. RALPH J. PONESS - 43 WAUSAKUM STREET, FRAMINGHAM, MA 01702. KRISTOPHER G. ROSE - 100 MAIN STREET, GROVELAND, MA 01834. ARTHUR STEINERT - 25 BLACK BROOK ROAD, SOUTH HAMILTON, MA 01982. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | UTILITIES: PROGRAM SERVICE EXPENSES 68,969. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 68,969. REAL ESTATE TAXES: PROGRAM SERVICE EXPENSES 51,320. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,320. BUILDING EXP: PROGRAM SERVICE EXPENSES 50,353. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50,353. OFFICE EXPENSE: PROGRAM SERVICE EXPENSES 33,970. MANAGEMENT AND GENERAL EXPENSES 5,430. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 39,400. UBTI TAXES ACCRUED EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 29,500. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,500. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 18,254. MANAGEMENT AND GENERAL EXPENSES 447. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,701. SUPPLIES: PROGRAM SERVICE EXPENSES 11,496. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,496. RUBBISH REMOVAL: PROGRAM SERVICE EXPENSES 6,063. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,063. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART IX, LINE 24E |
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| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
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| IRS990/SubjectToProxyTaxInd | 0 | 0 |
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| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 1 |
| IRS990/UponRequestInd | 0 | X |
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| IRS990/USAddress/CityNm | 0 | MANCHESTER |
| IRS990/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/USAddress/ZIPCd | 0 | 01944 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 8 |
| IRS990/VotingMembersIndependentCnt | 0 | 8 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RONALD L SKATES |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9785264573 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-24 |
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| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SING |
| ReturnHeader/Filer/EIN | 0 | 042003755 |
| ReturnHeader/Filer/PhoneNum | 0 | 9785264965 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | BEACH STREET BOX 44 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MANCHESTER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 01944 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
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