Civic Intelligence

Castle Island Association

EIN 04-2921546 • 501(c)4 • Braintree, MA

Profile

To assist in maintaining fort independence on castle island.during summer months, tours of the fort are offered which share the fort's history. The association is made up entirely of volunteers, some of whom serve as tour guides.

170 Evergreen AveBraintree, MA 02184

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

70th percentile

0.03x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.02x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

43rd percentile

-0.9%

Higher net margin than 43% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

79th percentile

16%

Faster asset growth than 79% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

99th percentile

463%

Faster revenue growth than 99% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$110,259

Up $14,964 (+16%) from 2023

Liabilities

Up

$3,353

Up $280 (+9.1%) from 2023

Net Assets

Up

$106,906

Up $14,684 (+16%) from 2023

Revenue

Up

$148,284

Up $121,942 (+463%) from 2023

Expenses

Up

$149,641

Up $115,926 (+344%) from 2023

Net Income

Up

-$1,357

Up $6,016 (+82%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2011: $199,043Liabilities 2011: $12,124Net Assets 2011: $186,9192011Assets 2012: $214,798Liabilities 2012: $13,453Net Assets 2012: $201,3452012Assets 2013: $196,025Liabilities 2013: $13,328Net Assets 2013: $182,6972013Assets 2014: $166,881Liabilities 2014: $5,782Net Assets 2014: $161,0992014Assets 2015: $183,027Liabilities 2015: $9,404Net Assets 2015: $173,6232015Assets 2016: $180,952Liabilities 2016: $17,162Net Assets 2016: $163,7902016Assets 2017: $168,766Liabilities 2017: $9,866Net Assets 2017: $158,9002017Assets 2018: $160,158Liabilities 2018: $9,796Net Assets 2018: $150,3622018Assets 2019: $160,266Liabilities 2019: $13,710Net Assets 2019: $146,5562019Assets 2020: $140,037Liabilities 2020: $7,417Net Assets 2020: $132,6202020Assets 2021: $140,386Liabilities 2021: $10,271Net Assets 2021: $130,1152021Assets 2022: $104,750Liabilities 2022: $5,155Net Assets 2022: $99,5952022Assets 2023: $95,295Liabilities 2023: $3,073Net Assets 2023: $92,2222023Assets 2024: $110,259Liabilities 2024: $3,353Net Assets 2024: $106,9062024

Highlighted filing

2024

Assets$110,259
Liabilities$3,353
Net Assets$106,906

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2011: $58,754Expenses 2011: $76,799Net Income 2011: -$18,0452011Revenue 2012: $34,427Expenses 2012: $71,913Net Income 2012: -$37,4862012Revenue 2013: $31,911Expenses 2013: $44,095Net Income 2013: -$12,1842013Revenue 2014: $37,999Expenses 2014: $68,367Net Income 2014: -$30,3682014Revenue 2015: $32,265Expenses 2015: $49,481Net Income 2015: -$17,2162015Revenue 2016: $46,424Expenses 2016: $51,070Net Income 2016: -$4,6462016Revenue 2017: $26,460Expenses 2017: $47,942Net Income 2017: -$21,4822017Revenue 2018: $38,186Expenses 2018: $62,854Net Income 2018: -$24,6682018Revenue 2019: $33,234Expenses 2019: $55,628Net Income 2019: -$22,3942019Revenue 2020: $21,674Expenses 2020: $25,303Net Income 2020: -$3,6292020Revenue 2021: $24,762Expenses 2021: $27,267Net Income 2021: -$2,5052021Revenue 2022: $17,896Expenses 2022: $46,333Net Income 2022: -$28,4372022Revenue 2023: $26,342Expenses 2023: $33,715Net Income 2023: -$7,3732023Revenue 2024: $148,284Expenses 2024: $149,641Net Income 2024: -$1,3572024

Highlighted filing

2024

Revenue$148,284
Expenses$149,641
Net Income-$1,357

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.10$0.03$1.07$1.48$1.50$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.95$0.03$0.92$0.26$0.34$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.05$0.05$1.00$0.18$0.46$0.28
2021Detailed filing. Detailed filing data is available for this year.$1.40$0.10$1.30$0.25$0.27$0.03
2020Summary only. Only limited summary data is available for this year.$1.40$0.07$1.33$0.22$0.25$0.04
2019Summary only. Only limited summary data is available for this year.$1.60$0.14$1.47$0.33$0.56$0.22
2018Summary only. Only limited summary data is available for this year.$1.60$0.10$1.50$0.38$0.63$0.25
2017Summary only. Only limited summary data is available for this year.$1.69$0.10$1.59$0.26$0.48$0.21
2016Summary only. Only limited summary data is available for this year.$1.81$0.17$1.64$0.46$0.51$0.05
2015Summary only. Only limited summary data is available for this year.$1.83$0.09$1.74$0.32$0.49$0.17
2014Summary only. Only limited summary data is available for this year.$1.67$0.06$1.61$0.38$0.68$0.30
2013Summary only. Only limited summary data is available for this year.$1.96$0.13$1.83$0.32$0.44$0.12
2012Summary only. Only limited summary data is available for this year.$2.15$0.13$2.01$0.34$0.72$0.37
2011Summary only. Only limited summary data is available for this year.$1.99$0.12$1.87$0.59$0.77$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Mar 15, 2025
Return Version
2023v6.0
Gross Receipts
$148,284
Mission and Program Overview

Mission

To assist in maintaining fort independence on castle island.during summer months, tours of the fort are offered which share the fort's history. The association is made up entirely of volunteers.

To assist in maintaining fort independence on castle island during the summer months, tours of the fort are offered which share the forts history. The association is made up entirely of volunteers

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$118,654$110,259▼ $8,395
Total Assets$118,654$110,259▼ $8,395
Liabilities
Deferred Revenue$3,073$3,353▲ $280
Total Liabilities$3,073$3,353▲ $280
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$115,581$106,906▼ $8,675
Total Net Assets Fund Balance$115,581$106,906▼ $8,675
Total Liabilities and Net Assets / Fund Balance$118,654$110,259▼ $8,395
Compensation and Service Providers

Board Members and Trustees

NameTitle
William P SpainPresident
Patricia ReidVice President
Kim StaffierCorresponding Secretary
Thomas HaleHistorian
John HaughTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$144,148
Program Service Revenue
$0
Investment Income
$117
Other Revenue
$4,019
All Other Contributions
$4,105
Change in Net Assets
$-1,357
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$149,641
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$91,442$4,162$0$95,604
Other Expenses$32,698$0$0$32,698
Office Expenses$2,429$0$0$2,429
Fees for Services Accounting$0$675$0$675
Insurance$500$0$0$500
Travel$361$0$0$361
Total Functional Expenses$144,744$4,897$0$149,641
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Castle Island Association
EIN
04-2921546
Phone
6178335615
Address
170 EVERGREEN AVE, BRAINTREE, MA 02184

Signing Officer

Name
John Haugh
Title
Treasurer
Phone
6178335615
Signed
2025-03-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Haugh
Formed
1975
Legal Domicile
Ma
Voting Board Members
0
Independent Board Members
0
Employees
0
Volunteers
100

Preparer

Firm
Edward J Deluca Jr & Company Pc
Address
400 FRANKLIN STREET STE 308, BRAINTREE, MA 02184
Preparer
Edward J Deluca Jr CPA
Phone
7813800596
Supplemental Narrative

Additional Explanations

Pt VI, Line 10B

The castle island association is an all-volunteer organization. The recreation committee coordinates the trips available to the membership and the historical committee is made up of members who provide tours and share the history of fort independence with the membership and our visitors.

Pt VI, Line 11B

The governing body is aware that form 990 has been filed and is available upon request.

Form 990, Part IX, Line 24E

Member trips 66759. 66759. 0. 0.

Form 990, Part IX, Line 24E

Postage & mailing 4012. 0. 4012. 0.

Form 990, Part IX, Line 24E

Printing & copying 15500. 15500. 0. 0.

Form 990, Part IX, Line 24E

Supplies 4192. 4192. 0. 0.

Form 990, Part IX, Line 24E

Operations 4554. 4554. 0. 0.

Form 990, Part IX, Line 24E

PERMITS 437. 437. 0. 0.

Form 990, Part IX, Line 24E

Donations 150. 0. 150. 0.

Raw XML Appendix311 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/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3HISTORIAN
IRS990/Form990PartVIISectionAGrp/TitleTxt4CORRESPONDING SECRETARY
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CASTLE ISLAND ASSOCIATION IS AN ALL-VOLUNTEER ORGANIZATION. THE RECREATION COMMITTEE COORDINATES THE TRIPS AVAILABLE TO THE MEMBERSHIP AND THE HISTORICAL COMMITTEE IS MADE UP OF MEMBERS WHO PROVIDE TOURS AND SHARE THE HISTORY OF FORT INDEPENDENCE WITH THE MEMBERSHIP AND OUR VISITORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING BODY IS AWARE THAT FORM 990 HAS BEEN FILED AND IS AVAILABLE UPON REQUEST.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DONATIONS 150. 0. 150. 0.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN HAUGH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CASTLE ISLAND ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0CAST
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ReturnHeader/Filer/PhoneNum06178335615
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0822349494
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EDWARD J DELUCA JR & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0400 FRANKLIN STREET STE 308
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BRAINTREE
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ReturnHeader/PreparerPersonGrp/PhoneNum07813800596
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EDWARD J DELUCA JR CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-07-07T13:08:32-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-11-01
ReturnHeader/TaxPeriodEndDt02024-10-31
ReturnHeader/TaxYr02023

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