Civic Intelligence

Cohasset Swimming & Recreational Trust

EIN 23-7089755 • 501(c)3 • Cohasset, MA

Profile

To provide and maintain a community swimming pool for Cohasset families and individuals. Swimming instruction and competition also provided.

Mike Kearney 152 King Street Rt 3ACohasset, MA 02025

n/A

Siviq Scores

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

Liabilities / Assets

77th percentile

0.36x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

1.53x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

23rd percentile

-8.9%

Higher net margin than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

34th percentile

-1.6%

Faster asset growth than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

23%

Faster revenue growth than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets77th percentile

Assets

Down

$1,307,281

Down $21,636 (-1.6%) from 2023

Liabilities

Down

$474,839

Down $11,097 (-2.3%) from 2023

Net Assets

Down

$832,442

Down $10,539 (-1.3%) from 2023

Operations
Liabilities / Revenue91st percentileNet Margin23rd percentile

Revenue

Up

$310,725

Up $57,579 (+23%) from 2023

Expenses

Up

$338,434

Up $44,913 (+15%) from 2023

Net Income

Up

-$27,709

Up $12,666 (+31%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

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

$1.5M$1.0M$500K$0Assets 2012: $580,367Liabilities 2012: $6,789Net Assets 2012: $573,5782012Assets 2013: $542,563Liabilities 2013: $6,789Net Assets 2013: $535,7742013Assets 2014: $518,307Liabilities 2014: $5,920Net Assets 2014: $512,3872014Assets 2015: $518,310Liabilities 2015: $5,920Net Assets 2015: $512,3902015Assets 2016: $474,538Net Assets 2016: $474,5382016Assets 2017: $464,935Net Assets 2017: $464,9352017Assets 2018: $425,429Liabilities 2018: $0Net Assets 2018: $425,4292018Assets 2019: $499,123Liabilities 2019: $14,225Net Assets 2019: $484,8982019Assets 2020: $480,023Liabilities 2020: $2Net Assets 2020: $480,0212020Assets 2021: $634,443Liabilities 2021: $2Net Assets 2021: $634,4412021Assets 2022: $1,354,589Liabilities 2022: $496,501Net Assets 2022: $858,0882022Assets 2023: $1,328,917Liabilities 2023: $485,936Net Assets 2023: $842,9812023Assets 2024: $1,307,281Liabilities 2024: $474,839Net Assets 2024: $832,4422024

Highlighted filing

2024

Assets$1,307,281
Liabilities$474,839
Net Assets$832,442
Open 2024 Filing

Operations Trend

Revenue Growth69th percentile

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

$600K$400K$200K$0-$200KExpenses 2012: $203,4502012Revenue 2013: $141,844Expenses 2013: $179,648Net Income 2013: -$37,8042013Revenue 2014: $151,151Expenses 2014: $174,538Net Income 2014: -$23,3872014Revenue 2015: $148,726Expenses 2015: $148,723Net Income 2015: $32015Revenue 2016: $153,186Expenses 2016: $191,038Net Income 2016: -$37,8522016Revenue 2017: $192,431Expenses 2017: $202,034Net Income 2017: -$9,6032017Revenue 2018: $159,630Expenses 2018: $178,754Net Income 2018: -$19,1242018Revenue 2019: $219,583Expenses 2019: $198,401Net Income 2019: $21,1822019Revenue 2020: $30,692Expenses 2020: $40,086Net Income 2020: -$9,3942020Revenue 2021: $315,789Expenses 2021: $192,136Net Income 2021: $123,6532021Revenue 2022: $478,377Expenses 2022: $213,878Net Income 2022: $264,4992022Revenue 2023: $253,146Expenses 2023: $293,521Net Income 2023: -$40,3752023Revenue 2024: $310,725Expenses 2024: $338,434Net Income 2024: -$27,7092024

Highlighted filing

2024

Revenue$310,725
Expenses$338,434
Net Income-$27,709
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,307,281
Liabilities
$474,839
Net assets
$832,442
Revenue
$310,725
Expenses
$338,434
Net income
-$27,709
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.31$0.47$0.83$0.31$0.34$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.33$0.49$0.84$0.25$0.29$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.35$0.50$0.86$0.48$0.21$0.26
2021Detailed filing. Detailed filing data is available for this year.$0.63$0.00$0.63$0.32$0.19$0.12
2020Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$0.03$0.04$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.50$0.01$0.48$0.22$0.20$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.43$0.16$0.18$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.46$0.46$0.19$0.20$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.47$0.47$0.15$0.19$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.52$0.01$0.51$0.15$0.15$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.52$0.01$0.51$0.15$0.17$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.54$0.01$0.54$0.14$0.18$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.01$0.57$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 11, 2025
Return Version
2024v5.0
Gross Receipts
$310,725
Mission and Program Overview

Mission

To provide and maintain a community swimming pool for Cohasset families and individuals. Swimming instruction and competition also provided.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$948,694$906,337▼ $42,357
Rtn Earn Endowment Incm Other Fnds$482,838$472,299▼ $10,539
Cap Stk Tr Prin Current Funds$360,143$360,143→ $0
Investments in Publicly Traded Securities$208,932$238,515▲ $29,583
Savings and Temporary Cash Investments$165,672$158,378▼ $7,294
Intangible Assets$5,619$4,051▼ $1,568
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,328,917$1,307,281▼ $21,636
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$485,936$474,839▼ $11,097
Total Liabilities$485,936$474,839▼ $11,097
Net Assets / Fund Balance
Total Net Assets Fund Balance$842,981$832,442▼ $10,539
Total Liabilities and Net Assets / Fund Balance$1,328,917$1,307,281▼ $21,636

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$866,337$720,593$1,586,930
Land$40,000-$40,000
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Diana KarcherPresident
Nick AndersonDirector
Sean CunningDirector
Mike KearneyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$235,175
Program Service Revenue
$62,376
Investment Income
$13,174
Other Revenue
$0
All Other Contributions
$14,500
Change in Net Assets
$-27,709
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$202,340
Salaries, Compensation, and Employee Benefits$136,094
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$126,644--$126,644
Depreciation Depletion$57,416--$57,416
Interest$23,804--$23,804
All Other Expenses$12,908--$12,908
Other Expenses$11,067--$11,067
Insurance$10,916--$10,916
Payroll Taxes$9,450--$9,450
Fees for Services Accounting-$2,000-$2,000
Office Expenses$956--$956
Fees for Service Investment Mgmnt Fees-$674-$674
Total Functional Expenses$335,760$2,674$0$338,434
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The board receives a copy of the tax return before filing.”

Form 990, Part VI, Section C, Line 19

“Upon written request a copy of the return will be made available.”

Filing and Contact Details

Filer

Filer Name
Cohasset Swimming & Recreational Trust
EIN
23-7089755
Phone
7813836070
Address
Mike Kearney 152 King Street Rt 3A, Cohasset, MA 02025

Signing Officer

Name
Diana Karcher
Title
President
Signed
2025-02-11
Discuss with paid preparer
Yes

Organization Details

Formed
1973
Legal Domicile
Ma
Voting Board Members
4
Independent Board Members
4
Employees
36
Volunteers
8

Preparer

Firm
James F Kearney & Co CPAS
Address
152 King St - Rt 3A, Cohasset, MA 02025
Preparer
Michael B Kearney CPA
Phone
7813836070
Raw XML Appendix388 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0To provide and maintain a community swimming pool for Cohasset families and individuals. Swimming instruction and competition also provided.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt014500
IRS990/AllOtherExpensesGrp/ProgramServicesAmt012908
IRS990/AllOtherExpensesGrp/TotalAmt012908
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Michael Kearney
IRS990/BooksInCareOfDetail/PhoneNum07813836070
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0152 King St - Rt 3A
IRS990/BooksInCareOfDetail/USAddress/CityNm0Cohasset
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd002025
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt0360143
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt0360143
IRS990/CashNonInterestBearingGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0235175
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt013174
IRS990/CYOtherExpensesAmt0202340
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt062376
IRS990/CYRevenuesLessExpensesAmt0-27709
IRS990/CYSalariesCompEmpBnftPaidAmt0136094
IRS990/CYTotalExpensesAmt0338434
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0310725
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt057416
IRS990/DepreciationDepletionGrp/TotalAmt057416
IRS990/Desc0To provide a community swimming pool and instructional services to members.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt036
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0335760
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02000
IRS990/FeesForServicesAccountingGrp/TotalAmt02000
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt0674
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt0674
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt04.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt14.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt24.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt34.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0Mike Kearney
IRS990/Form990PartVIISectionAGrp/PersonNm1Diana Karcher
IRS990/Form990PartVIISectionAGrp/PersonNm2Sean Cunning
IRS990/Form990PartVIISectionAGrp/PersonNm3Nick Anderson
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01973
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt05964
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt05964
IRS990/GrossReceiptsAmt0310725
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt010916
IRS990/InsuranceGrp/TotalAmt010916
IRS990/IntangibleAssetsGrp/BOYAmt05619
IRS990/IntangibleAssetsGrp/EOYAmt04051
IRS990/InterestGrp/ProgramServicesAmt023804
IRS990/InterestGrp/TotalAmt023804
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt07210
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07210
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0208932
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0238515
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0720593
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0948694
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0906337
IRS990/LandBldgEquipCostOrOtherBssAmt01626930
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0220675
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To provide and maintain a community swimming pool for Cohasset families and individuals. Swimming instruction and competition also provided.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0485936
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0474839
IRS990/NetAssetsOrFundBalancesBOYAmt0842981
IRS990/NetAssetsOrFundBalancesEOYAmt0832442
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt05964
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt05964
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt017170
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt0956
IRS990/OfficeExpensesGrp/TotalAmt0956
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Supplies
IRS990/OtherExpensesGrp/Desc1Repairs & Maintenance
IRS990/OtherExpensesGrp/Desc2Water
IRS990/OtherExpensesGrp/Desc3Snack Expense
IRS990/OtherExpensesGrp/ProgramServicesAmt040876
IRS990/OtherExpensesGrp/ProgramServicesAmt126609
IRS990/OtherExpensesGrp/ProgramServicesAmt215114
IRS990/OtherExpensesGrp/ProgramServicesAmt311067
IRS990/OtherExpensesGrp/TotalAmt040876
IRS990/OtherExpensesGrp/TotalAmt126609
IRS990/OtherExpensesGrp/TotalAmt215114
IRS990/OtherExpensesGrp/TotalAmt311067
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0126644
IRS990/OtherSalariesAndWagesGrp/TotalAmt0126644
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt09450
IRS990/PayrollTaxesGrp/TotalAmt09450
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Guess passes
IRS990/ProgramServiceRevenueGrp/Desc1Miscellaneous
IRS990/ProgramServiceRevenueGrp/Desc2Recreation Department
IRS990/ProgramServiceRevenueGrp/Desc3Snack Shack
IRS990/ProgramServiceRevenueGrp/Desc4Swimming Lessons
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03465
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt112284
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt213825
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt313208
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt418354
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03465
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt112284
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt213825
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt313208
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt418354
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0225681
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01031
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0171788
IRS990/PYProgramServiceRevenueAmt026434
IRS990/PYRevenuesLessExpensesAmt0-40375
IRS990/PYSalariesCompEmpBnftPaidAmt0121733
IRS990/PYTotalExpensesAmt0293521
IRS990/PYTotalRevenueAmt0253146
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-27709
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0482838
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0472299
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0165672
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0158378
IRS990ScheduleA/CommunityTrustInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0297551
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0252115
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0475283
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0310559
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt024290
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01359798
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt013174
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01031
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02730
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt05230
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt06402
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt028567
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicSupportCY170Pct00.97940
IRS990ScheduleA/PublicSupportPY170Pct00.98180
IRS990ScheduleA/PublicSupportTotal170Amt01359798
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0297551
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0252115
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0475283
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0310559
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt024290
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01359798
IRS990ScheduleA/TotalSupportAmt01388365
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0866337
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0720593
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01586930
IRS990ScheduleD/LandGrp/BookValueAmt040000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt040000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0906337
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The board receives a copy of the tax return before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Upon written request a copy of the return will be made available.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01328917
IRS990/TotalAssetsEOYAmt01307281
IRS990/TotalAssetsGrp/BOYAmt01328917
IRS990/TotalAssetsGrp/EOYAmt01307281
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0235175
IRS990/TotalEmployeeCnt036
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02674
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0335760
IRS990/TotalFunctionalExpensesGrp/TotalAmt0338434
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0485936
IRS990/TotalLiabilitiesEOYAmt0474839
IRS990/TotalLiabilitiesGrp/BOYAmt0485936
IRS990/TotalLiabilitiesGrp/EOYAmt0474839
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0842981
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0832442
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt01240
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt01240
IRS990/TotalProgramServiceExpensesAmt0335760
IRS990/TotalProgramServiceRevenueAmt062376
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt075550
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0310725
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01328917
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01307281
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0Mike Kearney 152 King Street Rt 3A
IRS990/USAddress/CityNm0Cohasset
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002025
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Diana Karcher
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Cohasset Swimming & Recreational Trust
ReturnHeader/Filer/BusinessNameControlTxt0COHA
ReturnHeader/Filer/EIN0237089755
ReturnHeader/Filer/PhoneNum07813836070
ReturnHeader/Filer/USAddress/AddressLine1Txt0Mike Kearney 152 King Street Rt 3A
ReturnHeader/Filer/USAddress/CityNm0Cohasset
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002025
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043206870
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0James F Kearney & Co CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0152 King St - Rt 3A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Cohasset
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002025
ReturnHeader/PreparerPersonGrp/PhoneNum07813836070
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michael B Kearney CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-02-11T13:27:48-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.