Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
990EZ • Fiscal year 2025 • EIN 39-3239277
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
98th percentile
Higher net margin than 98% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
$93,476
No earlier filing loaded for comparison.
Net Assets
$93,476
No earlier filing loaded for comparison.
Liabilities
-
No earlier filing loaded for comparison.
Revenue
$135,548
No earlier filing loaded for comparison.
Expenses
$42,072
No earlier filing loaded for comparison.
Net Income
$93,476
No earlier filing loaded for comparison.
To promote the civic, social, and recreational interests and welfare of the community of pocasset beach.
| Description | Grants | Expenses |
|---|---|---|
| TO OWN, HOLD, ACQUIRE, BUILD, OPERATE, IMPROVE AND MAINTAIN FACILITIES, INCLUDING BUT NOT LIMITED TO LAND, RIGHTS-OF-WAY, STREETS, PAPER ROADS, FOOTWAYS, PATHS, DOCKS, PIER, SWIM FLOATS / PLATFORMS, BEACHES, THE SEA WALL AND ALL IMPROVEMENTS APPURTENANT AND RELATED THERETO; TO IMPROVE AND MAINTAIN THE ASSOCIATIONS BEACHES, COMMON LAND AND ROADS; TO PROMOTE DESIRABLE SOCIAL FUNCTIONS FOR ITS MEMBERS AND THEIR GUESTS, AND TO ACQUIRE SUCH REAL AND/OR PERSONAL PROPERTY FOR ANY PURPOSE OR OBJECTIVE THAT, IN THE OPINION OF THE MEMBERSHIP, WILL BENEFIT OR IMPROVE POCASSET BEACH. FURTHER, TO PAY TAXES AND OPERATING/ MAINTENANCE EXPENSES ON LAND AND FACILITIES OWNED BY OR FOR THE BENEFIT OF THE ASSOCIATION AND TO DO SUCH THINGS DEEMED APPROPRIATE FOR THE MAINTENANCE AND PRESERVATION OF THE ASSOCIATION, ITS WATERS, SHORES, AND COMMON AREAS. | - | $42,072 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JEFFREY YESPY | President | - | $0 | - | - |
| WILLIAM LEADER | Vice Preside | - | $0 | - | - |
| MARY HELEN MCCOLLISTER | Treasurer/Cl | - | $0 | - | - |
| LINDA POWERS | Director | - | $0 | - | - |
| EILEEN HERLIHY | Director | - | $0 | - | - |
| JAMES SULLIVAN | Director | - | $0 | - | - |
| KATIE SANFORD | Director | - | $0 | - | - |
| PAUL SALVUCCI | Director | - | $0 | - | - |
| PATRICK J COSTELLO | Director | - | $0 | - | - |
“Expenses insurance 7,029 bank fees 65 dock day expenses 1,383 field day expense 2,361 other expenses 15 summer event expense 5,379 gifts 530 total 16,762”
“To promote the civic, social, and recreational interests and welfare of the community of pocasset beach.”
“To own, hold, acquire, build, operate, improve and maintain facilities, including but not limited to land, rights-of-way, streets, paper roads, footways, paths, docks, pier, swim floats / platforms, beaches, the sea wall and all improvements appurtenant and related thereto; to improve and maintain the associations beaches, common land and roads; to promote desirable social functions for its members and their guests, and to acquire such real and/or personal property for any purpose or objective that, in the opinion of the membership, will benefit or improve pocasset beach. Further, to pay taxes and operating/ maintenance expenses on land and facilities owned by or for the benefit of the association and to do such things deemed appropriate for the maintenance and preservation of the association, its waters, shores, and common areas.”
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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | MARY HELEN MCCOLLISTER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7742699533 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 60 MT VERNON AVENUE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | NEEDHAM |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 02492 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 93476 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 63480 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 93476 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 4792 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 93476 |
| IRS990EZ/GrossReceiptsAmt | 0 | 135548 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitialReturnInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 65650 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 93476 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 93476 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 20518 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 1.00 |
| 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/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JEFFREY YESPY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | WILLIAM LEADER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MARY HELEN MCCOLLISTER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | LINDA POWERS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | EILEEN HERLIHY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | JAMES SULLIVAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | KATIE SANFORD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | PAUL SALVUCCI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | PATRICK J COSTELLO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER/CL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 16762 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROMOTE THE CIVIC, SOCIAL, AND RECREATIONAL INTERESTS AND WELFARE OF THE COMMUNITY OF POCASSET BEACH. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 6418 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO OWN, HOLD, ACQUIRE, BUILD, OPERATE, IMPROVE AND MAINTAIN FACILITIES, INCLUDING BUT NOT LIMITED TO LAND, RIGHTS-OF-WAY, STREETS, PAPER ROADS, FOOTWAYS, PATHS, DOCKS, PIER, SWIM FLOATS / PLATFORMS, BEACHES, THE SEA WALL AND ALL IMPROVEMENTS APPURTENANT AND RELATED THERETO; TO IMPROVE AND MAINTAIN THE ASSOCIATIONS BEACHES, COMMON LAND AND ROADS; TO PROMOTE DESIRABLE SOCIAL FUNCTIONS FOR ITS MEMBERS AND THEIR GUESTS, AND TO ACQUIRE SUCH REAL AND/OR PERSONAL PROPERTY FOR ANY PURPOSE OR OBJECTIVE THAT, IN THE OPINION OF THE MEMBERSHIP, WILL BENEFIT OR IMPROVE POCASSET BEACH. FURTHER, TO PAY TAXES AND OPERATING/ MAINTENANCE EXPENSES ON LAND AND FACILITIES OWNED BY OR FOR THE BENEFIT OF THE ASSOCIATION AND TO DO SUCH THINGS DEEMED APPROPRIATE FOR THE MAINTENANCE AND PRESERVATION OF THE ASSOCIATION, ITS WATERS, SHORES, AND COMMON AREAS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 42072 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 42072 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 42072 |
| IRS990EZ/TotalRevenueAmt | 0 | 135548 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | PBIA.US |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES INSURANCE 7,029 BANK FEES 65 DOCK DAY EXPENSES 1,383 FIELD DAY EXPENSE 2,361 OTHER EXPENSES 15 SUMMER EVENT EXPENSE 5,379 GIFTS 530 TOTAL 16,762 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | TO PROMOTE THE CIVIC, SOCIAL, AND RECREATIONAL INTERESTS AND WELFARE OF THE COMMUNITY OF POCASSET BEACH. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | TO OWN, HOLD, ACQUIRE, BUILD, OPERATE, IMPROVE AND MAINTAIN FACILITIES, INCLUDING BUT NOT LIMITED TO LAND, RIGHTS-OF-WAY, STREETS, PAPER ROADS, FOOTWAYS, PATHS, DOCKS, PIER, SWIM FLOATS / PLATFORMS, BEACHES, THE SEA WALL AND ALL IMPROVEMENTS APPURTENANT AND RELATED THERETO; TO IMPROVE AND MAINTAIN THE ASSOCIATIONS BEACHES, COMMON LAND AND ROADS; TO PROMOTE DESIRABLE SOCIAL FUNCTIONS FOR ITS MEMBERS AND THEIR GUESTS, AND TO ACQUIRE SUCH REAL AND/OR PERSONAL PROPERTY FOR ANY PURPOSE OR OBJECTIVE THAT, IN THE OPINION OF THE MEMBERSHIP, WILL BENEFIT OR IMPROVE POCASSET BEACH. FURTHER, TO PAY TAXES AND OPERATING/ MAINTENANCE EXPENSES ON LAND AND FACILITIES OWNED BY OR FOR THE BENEFIT OF THE ASSOCIATION AND TO DO SUCH THINGS DEEMED APPROPRIATE FOR THE MAINTENANCE AND PRESERVATION OF THE ASSOCIATION, ITS WATERS, SHORES, AND COMMON AREAS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JEFFREY YESPY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7742699533 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-01-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | POCASSET BEACH IMPROVEMENT |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | POCA |
| ReturnHeader/Filer/EIN | 0 | 393239277 |
| ReturnHeader/Filer/PhoneNum | 0 | 7742699533 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 18 LIVERMORE RD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BOXFORD |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 01921 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 050431957 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DANIEL J RUBIANO CPA AND COMPANY INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 7 AUSTIN AVE STE 1 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | GREENVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | RI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 02828 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4019492600 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-01-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ANTHONY L RUBIANOCPA |
| ReturnHeader/ReturnTs | 0 | 2026-01-14T14:37:03-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-07-10 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-09-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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Displayed year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.