Civic Intelligence

Scituate Harbor Business Association Inc

EIN 46-5597463 • 501(c)4 • Scituate, MA

Profile

Promote, represent and protect the common business interest of, and improve business conditions among all businesses, within the harbor district of the village business overlay district

124 Front StreetScituate, MA 02066

n/A

Siviq Scores

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

Liabilities / Assets

94th percentile

0.84x

Higher debt load relative to assets than 94% of similar nonprofits.

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

Liabilities / Revenue

100th percentile

25.85x

Higher debt load relative to revenue than 100% of similar nonprofits.

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

Net Margin

4th percentile

-333%

Higher net margin than 4% of similar nonprofits.

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

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

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

Asset Growth

30th percentile

-17%

Faster asset growth than 30% of similar nonprofits.

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

Revenue Growth

9th percentile

-81%

Faster revenue growth than 9% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$21,846

Up $64 (+0.3%) from 2021

Liabilities

Down

$18,352

Down $2,016 (-9.9%) from 2021

Net Assets

Up

$3,494

Up $2,080 (+147%) from 2021

Operations
Liabilities / Revenue100th percentileNet Margin4th percentile

Revenue

Down

$710

Down $3,139 (-82%) from 2021

Expenses

Down

$3,077

Down $972 (-24%) from 2021

Net Income

Down

-$2,367

Down $2,167 (-1084%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth30th percentile

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

$30K$20K$10K$0Assets 2020: $24,342Liabilities 2020: $22,728Net Assets 2020: $1,6142020Assets 2021: $21,782Liabilities 2021: $20,368Net Assets 2021: $1,4142021Assets 2024: $21,846Liabilities 2024: $18,352Net Assets 2024: $3,4942024

Highlighted filing

2024

Assets$21,846
Liabilities$18,352
Net Assets$3,494
Open 2024 Filing

Operations Trend

Revenue Growth9th percentile

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

$10K$5.0K$0-$5.0K-$10KRevenue 2020: $3,489Expenses 2020: $9,000Net Income 2020: -$5,5112020Revenue 2021: $3,849Expenses 2021: $4,049Net Income 2021: -$2002021Revenue 2024: $710Expenses 2024: $3,077Net Income 2024: -$2,3672024

Highlighted filing

2024

Revenue$710
Expenses$3,077
Net Income-$2,367
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$21,846
Liabilities
$18,352
Net assets
$3,494
Revenue
$710
Expenses
$3,077
Net income
-$2,367
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.8$18.4$3.49$0.71$3.08$2.37
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.8$20.4$1.41$3.85$4.05$0.20
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.3$22.7$1.61$3.49$9.00$5.51
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 28, 2025
Return Version
2024v5.1
Gross Receipts
$710
Mission and Program Overview

Mission

Promote, represent and protect the common business interest of, and improve business conditions among all businesses, within the harbor district of the village business overlay district.

Promote, represent and protect the common business of Scituate

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$5,861$3,494▼ $2,367
Total Assets$26,223$21,846▼ $4,377
Other Assets Total$20,362$18,352▼ $2,010
Liabilities
Other Liabilities$20,362$18,352▼ $2,010
Total Liabilities$20,362$18,352▼ $2,010
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,861$3,494▼ $2,367
Total Net Assets Fund Balance$5,861$3,494▼ $2,367
Total Liabilities and Net Assets / Fund Balance$26,223$21,846▼ $4,377

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$18,352--
Compensation and Service Providers
Top Officer Pay89th percentile

Board Members and Trustees

NameTitle
Michele WoodPresident
Sandra JohnsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$710
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-2,367
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,077
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
Insurance-$1,993-$1,993
Other Expenses$1,084--$1,084
Total Functional Expenses$1,084$1,993$0$3,077
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Gift Cards$18,352
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

Governance Explanations

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

“President reviews returns and then they are made available upon request.”

Form 990, Part VI, Section C, line 19

“Tax returns available upon request”

Filing and Contact Details

Filer

Filer Name
Scituate Harbor Business Association Inc
EIN
46-5597463
Phone
7815440010
Address
124 Front Street, Scituate, MA 02066

Signing Officer

Name
Sandra Johnson
Title
Treasurer
Phone
7815440010
Signed
2025-04-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sandra Johnson
Formed
2014
Legal Domicile
Ma
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Grassey and Associates LLC
Address
50 Cole Parkway Suite 27, Scituate, MA 02066
Preparer
Timothy Grassey
Phone
7815451112
Raw XML Appendix245 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
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IRS990/NetUnrelatedBusTxblIncmAmt00
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-04-28T15:27:32-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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