Liabilities / Assets
53rd percentile
Higher debt load relative to assets than 53% of similar nonprofits.
Salter'S Point Improvement Association
990EZ • Fiscal year 2014 • EIN 04-2606468
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
53rd percentile
Higher debt load relative to revenue than 53% of similar nonprofits.
Net Margin
9th percentile
Higher net margin than 9% of similar nonprofits.
Top Officer Pay
91st percentile
Higher top officer pay than 91% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
10th percentile
Faster asset growth than 10% of similar nonprofits.
Revenue Growth
30th percentile
Faster revenue growth than 30% of similar nonprofits.
Balance Sheet
Assets
Down$171,803
Down $57,291 (-25%) from 2013
Net Assets
Down$171,679
Down $38,612 (-18%) from 2013
Liabilities
Down$124
Down $18,679 (-99%) from 2013
Revenue And Expenses
Revenue
Down$169,592
Down $10,777 (-6.0%) from 2013
Expenses
Down$208,206
Down $22,588 (-9.8%) from 2013
Net Income
Up-$38,614
Up $11,811 (+23%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- May 1, 2013 to Apr 30, 2014
- Signed
- Jun 15, 2014
- Return Version
- 2013v3.1
- Gross Receipts
- $169,592
Mission and Program Overview
Mission
To maintain common areas & buildings used exclusively by the association members.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| MAINTAIN COMMON AREAS AND BUILDINGS USED EXCLUSIVELY BY MEMBERS | - | - |
| MAINTAIN COMMON AREAS AND BUILDINGS USED BY MEMBERS | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| HANS BRENNINKMEYER | President | - | $0 | - | - |
| MARTIN WAINE | Director | - | $0 | - | - |
| PETER COWIE | Treasurer | PT | $0 | - | - |
| PARSONS CLARK | Secretary | - | $0 | - | - |
| RICHARD HENDEY | Director | - | $0 | - | - |
| SCOTT LAURANS | Vice Preside | - | $0 | - | - |
| TRICIA CLAUDY | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- EIN
- 04-2606468
- Phone
- 5089966888
Signing Officer
- Name
- Peter Cowie
- Title
- Treasurer
- Phone
- 5089966888
- Signed
- 2014-06-15
- Discuss with paid preparer
- Yes
Preparer
- Preparer
- Sandra Dacosta
- Phone
- 5089925454
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Miscellaneous 5,995 boat storage & mooring fees 2,700 casino rental 900 barn rental 450 common use 400 total 10,445”
Form 990-ez, Part I, Line 16
“Expenses public officials travel/entertainment 1,531 insurance 16,066 non-investment depreciation 10,842 total 28,439”
Form 990-ez, Part I, Line 20
“Book / tax depreciation difference 2”
Form 990-ez, Part II, Line 24
“Prepaid expenses and deferred charges 10,348 1,059 equipment 9,360 9,360 less accumulated depreciation 0 0 total 19,708 10,419”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 18,342 124 deposit 461 0”
Form 990-ez, Part III
“To maintain common areas & buildings used exclusively by the association members.”
Form 990-ez, Part III, Line 31
“Maintain common areas and buildings used by members”
Raw XML Appendix138 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.
| Path | # | Value |
|---|---|---|
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 0 | HANS BRENNINKMEYER |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 1 | MARTIN WAINE |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 2 | PETER COWIE |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 3 | PARSONS CLARK |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 4 | RICHARD HENDEY |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 5 | SCOTT LAURANS |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 6 | TRICIA CLAUDY |
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | ADAMOWSKI & ADAMOWSKI PC CPA |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5089925454 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 536 HAWTHORN STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/City | 0 | DARTMOUTH |
| IRS990EZ/BooksInCareOfDetail/USAddress/State | 0 | MA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 02747 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 115748 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 59834 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -38614 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 7221 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 229094 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 171803 |
| IRS990EZ/GrossReceiptsAmt | 0 | 169592 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 15000 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 91 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 93638 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 101550 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 159056 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 210291 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 171679 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 210291 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 171679 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 172546 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | HANS BRENNINKMEYER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MARTIN WAINE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | PETER COWIE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | PARSONS CLARK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | RICHARD HENDEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | SCOTT LAURANS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | TRICIA CLAUDY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 19708 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 10419 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 2 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 28439 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 10445 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO MAINTAIN COMMON AREAS & BUILDINGS USED EXCLUSIVELY BY THE ASSOCIATION MEMBERS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | MAINTAIN COMMON AREAS AND BUILDINGS USED EXCLUSIVELY BY MEMBERS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | MAINTAIN COMMON AREAS AND BUILDINGS USED BY MEMBERS |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 18803 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 124 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 208206 |
| IRS990EZ/TotalRevenueAmt | 0 | 169592 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MISCELLANEOUS 5,995 BOAT STORAGE & MOORING FEES 2,700 CASINO RENTAL 900 BARN RENTAL 450 COMMON USE 400 TOTAL 10,445 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES PUBLIC OFFICIALS TRAVEL/ENTERTAINMENT 1,531 INSURANCE 16,066 NON-INVESTMENT DEPRECIATION 10,842 TOTAL 28,439 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BOOK / TAX DEPRECIATION DIFFERENCE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PREPAID EXPENSES AND DEFERRED CHARGES 10,348 1,059 EQUIPMENT 9,360 9,360 LESS ACCUMULATED DEPRECIATION 0 0 TOTAL 19,708 10,419 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 18,342 124 DEPOSIT 461 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | TO MAINTAIN COMMON AREAS & BUILDINGS USED EXCLUSIVELY BY THE ASSOCIATION MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | MAINTAIN COMMON AREAS AND BUILDINGS USED BY MEMBERS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | PETER COWIE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5089966888 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-06-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | SALTER'S POINT IMPROVEMENT |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2 | 0 | ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SALT |
| ReturnHeader/Filer/EIN | 0 | 042606468 |
| ReturnHeader/Filer/PhoneNum | 0 | 5089966888 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 536 HAWTHORN STREET |
| ReturnHeader/Filer/USAddress/City | 0 | DARTMOUTH |
| ReturnHeader/Filer/USAddress/State | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 02747 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 042859069 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | ADAMOWSKI & ADAMOWSKI PC CPA'S |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 536 HAWTHORN ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | DARTMOUTH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | MA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 02747 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5089925454 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2014-07-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SANDRA DACOSTA |
| ReturnHeader/ReturnTs | 0 | 2014-07-18T07:16:30-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-05-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-04-30 |
| ReturnHeader/TaxYr | 0 | 2013 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $171,803
- Liabilities
- $124
- Net assets
- $171,679
- Revenue
- $169,592
- Expenses
- $208,206
- Net income
- -$38,614