Civic Intelligence

Cool Sandy Beach Community Water

EIN 04-3399713 • 501(c)4 • Rutland, MA

Profile

Provide safe potable water

6A Kosta AveRutland, MA 01543
Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • <$500k nonprofits • Source year 2023

Net Margin

16th percentile

-36%

Higher net margin than 16% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2023

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)4 • <$500k nonprofits • Source year 2023

Asset Growth

38th percentile

-6.9%

Faster asset growth than 38% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

20th percentile

-31%

Faster revenue growth than 20% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$147,300

Down $10,962 (-6.9%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$147,300

Down $10,962 (-6.9%) from 2022

Operations
Liabilities / Revenue60th percentileNet Margin16th percentile

Revenue

Down

$38,181

Down $17,072 (-31%) from 2022

Expenses

Up

$51,741

Up $4,145 (+8.7%) from 2022

Net Income

Down

-$13,560

Down $21,217 (-277%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

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

$300K$200K$100K$0Assets 2010: $203,993Liabilities 2010: $3,717Net Assets 2010: $200,2762010Assets 2011: $202,754Liabilities 2011: $0Net Assets 2011: $202,7542011Assets 2012: $206,321Liabilities 2012: $0Net Assets 2012: $206,3212012Assets 2013: $202,817Liabilities 2013: $0Net Assets 2013: $202,8172013Assets 2014: $196,667Liabilities 2014: $0Net Assets 2014: $196,6672014Assets 2015: $196,653Liabilities 2015: $0Net Assets 2015: $196,6532015Assets 2016: $191,922Liabilities 2016: $0Net Assets 2016: $191,9222016Assets 2017: $181,290Liabilities 2017: $0Net Assets 2017: $181,2902017Assets 2018: $165,243Liabilities 2018: $0Net Assets 2018: $165,2432018Assets 2019: $162,878Liabilities 2019: $0Net Assets 2019: $162,8782019Assets 2020: $164,184Liabilities 2020: $0Net Assets 2020: $164,1842020Assets 2021: $150,605Liabilities 2021: $0Net Assets 2021: $150,6052021Assets 2022: $158,262Liabilities 2022: $0Net Assets 2022: $158,2622022Assets 2023: $147,300Liabilities 2023: $0Net Assets 2023: $147,3002023

Highlighted filing

2023

Assets$147,300
Liabilities$0
Net Assets$147,300
Open 2023 Filing

Operations Trend

Revenue Growth20th percentile

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

$60K$40K$20K$0-$20KRevenue 2010: $23,833Expenses 2010: $28,175Net Income 2010: -$4,3422010Revenue 2011: $17,801Expenses 2011: $15,323Net Income 2011: $2,4782011Revenue 2012: $22,588Expenses 2012: $19,021Net Income 2012: $3,5672012Revenue 2013: $19,614Expenses 2013: $23,118Net Income 2013: -$3,5042013Revenue 2014: $22,522Expenses 2014: $28,672Net Income 2014: -$6,1502014Revenue 2015: $22,330Expenses 2015: $22,344Net Income 2015: -$142015Revenue 2016: $27,859Expenses 2016: $32,590Net Income 2016: -$4,7312016Revenue 2017: $27,643Expenses 2017: $38,275Net Income 2017: -$10,6322017Revenue 2018: $23,525Expenses 2018: $39,572Net Income 2018: -$16,0472018Revenue 2019: $29,742Expenses 2019: $32,107Net Income 2019: -$2,3652019Revenue 2020: $29,418Expenses 2020: $28,112Net Income 2020: $1,3062020Revenue 2021: $25,214Expenses 2021: $38,793Net Income 2021: -$13,5792021Revenue 2022: $55,253Expenses 2022: $47,596Net Income 2022: $7,6572022Revenue 2023: $38,181Expenses 2023: $51,741Net Income 2023: -$13,5602023

Highlighted filing

2023

Revenue$38,181
Expenses$51,741
Net Income-$13,560
Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$147,300
Liabilities
$0
Net assets
$147,300
Revenue
$38,181
Expenses
$51,741
Net income
-$13,560
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.47$0.38$0.52$0.14
2022Detailed filing. Detailed filing data is available for this year.$1.58$0.00$1.58$0.55$0.48$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.51$0.00$1.51$0.25$0.39$0.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$0.00$1.64$0.29$0.28$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$0.00$1.63$0.30$0.32$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.65$0.00$1.65$0.24$0.40$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.81$0.00$1.81$0.28$0.38$0.11
2016Detailed filing. Detailed filing data is available for this year.$1.92$0.00$1.92$0.28$0.33$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.97$0.00$1.97$0.22$0.22$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.97$0.00$1.97$0.23$0.29$0.06
2013Detailed filing. Detailed filing data is available for this year.$2.03$0.00$2.03$0.20$0.23$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$0.00$2.06$0.23$0.19$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.03$0.00$2.03$0.18$0.15$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$0.04$2.00$0.24$0.28$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 20, 2025
Return Version
2023v6.0
Gross Receipts
$38,181
Mission and Program Overview

Mission

Provide safe potable water

Program Services

DescriptionGrantsExpenses
THE ORGANIZATION IS STRIVING TO BRING THE WATER DISTRIBUTION SYSTEM UP TO DEP REGULATIONS-$37,205
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHAEL SCHERERTreasurer-$0--
DONNA JOHNSONVice President-$0--
SCOTT SMITHDirector-$0--
VIRGINIA JURGIELDirector-$0--
DAVID SMITHDirector-$0--
WALTER ZAWALICHDirector-$0--
KATHY DOLANDirector-$0--
SUNDAE POYNTERDirector-$0--
JAMES PUYNTERDirector-$0--
Political and Lobbying Activity
In-house lobbying only
No
Filing and Contact Details

Filer

Filer Name
Cool Sandy Beach Community Water
EIN
04-3399713
Address
6A KOSTA AVE, RUTLAND, MA 01543

Signing Officer

Name
Michael Scherer
Title
Treasurer
Phone
5088737492
Signed
2025-09-20
Discuss with paid preparer
Yes

Preparer

Firm
Orel & Associates Cpas Inc
Address
34 HAYDEN ROWE ST, HOPKINTON, MA 01748
Preparer
Janis L Orel CPA
Phone
5083302533
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amountdepreciation from 4562 9,597”

Other changes in net assets or fund balances Part I line 20

“Description amountinv in c corp 2,598”

Description of other assets Part II line 24

“Category beginning of year end of yeardue from csb inc 1,617 1,617undeposited funds 387 315accts receivable 19,867 17,809inv in cool sandy beach inc 0 2,598”

Raw XML Appendix150 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0MICHAEL SCHERER
IRS990EZ/BooksInCareOfDetail/PhoneNum05088737492
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt06A KOSTA AVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0RUTLAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd001543
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt049759
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt047926
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt060
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-13560
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0677
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0158262
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0147300
IRS990EZ/GrossReceiptsAmt038181
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt066
IRS990EZ/LandAndBuildingsGrp/BOYAmt086632
IRS990EZ/LandAndBuildingsGrp/EOYAmt077035
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt038055
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0158262
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0147300
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0158262
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0147300
IRS990EZ/OccupancyRentUtltsAndMaintAmt031568
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt70.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt80.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MICHAEL SCHERER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DONNA JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SCOTT SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3VIRGINIA JURGIEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DAVID SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5WALTER ZAWALICH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6KATHY DOLAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7SUNDAE POYNTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8JAMES PUYNTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt021871
IRS990EZ/OtherAssetsTotalDetail/EOYAmt022339
IRS990EZ/OtherChangesInNetAssetsAmt02598
IRS990EZ/OtherExpensesTotalAmt09597
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE SAFE POTABLE WATER
IRS990EZ/PrintingPublicationsPostageAmt09899
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ORGANIZATION IS STRIVING TO BRING THE WATER DISTRIBUTION SYSTEM UP TO DEP REGULATIONS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt037205
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt051741
IRS990EZ/TotalProgramServiceExpensesAmt037205
IRS990EZ/TotalRevenueAmt038181
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTDEPRECIATION FROM 4562 9,597
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION AMOUNTINV IN C CORP 2,598
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CATEGORY BEGINNING OF YEAR END OF YEARDUE FROM CSB INC 1,617 1,617UNDEPOSITED FUNDS 387 315ACCTS RECEIVABLE 19,867 17,809INV IN COOL SANDY BEACH INC 0 2,598
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other changes in net assets or fund balances Part I line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other assets Part II line 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL SCHERER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05088737492
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COOL SANDY BEACH COMMUNITY WATER
ReturnHeader/Filer/BusinessNameControlTxt0COOL
ReturnHeader/Filer/EIN0043399713
ReturnHeader/Filer/USAddress/AddressLine1Txt06A KOSTA AVE
ReturnHeader/Filer/USAddress/CityNm0RUTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001543
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823892779
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0OREL & ASSOCIATES CPAS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt034 HAYDEN ROWE ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HOPKINTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001748
ReturnHeader/PreparerPersonGrp/PhoneNum05083302533
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Janis L Orel CPA
ReturnHeader/ReturnTs02025-09-20T16:45:09-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)4 • <$500k nonprofits