Civic Intelligence

Salisbury Beach Pavilion Charitable Holding Corporation

EIN 92-3654999 • 501(c)3 • Salisbury, MA

Profile

The Corporation was organized and has been operated for the charitable purposes of fostering and promoting initiatives designed to create and maintain a revitalized Salisbury Beach. More specifically, the Corporation conducts activities to educate the public about its antique carousel located on Salisbury Beach and preserve its historical accuracy and appearance.

7 BroadwaySalisbury, MA 01952

n/A

Siviq Scores

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

Liabilities / Assets

80th percentile

0.53x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

1.00x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

97th percentile

89%

Higher net margin than 97% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets80th percentile

Assets

$6,222,593

No earlier filing loaded for comparison.

Liabilities

$3,289,044

No earlier filing loaded for comparison.

Net Assets

$2,933,549

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue85th percentileNet Margin97th percentile

Revenue

$3,290,076

No earlier filing loaded for comparison.

Expenses

$356,527

No earlier filing loaded for comparison.

Net Income

$2,933,549

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2024: $6,222,593Liabilities 2024: $3,289,044Net Assets 2024: $2,933,5492024

Highlighted filing

2024

Assets$6,222,593
Liabilities$3,289,044
Net Assets$2,933,549
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$4.0M$3.0M$2.0M$1.0M$0Revenue 2024: $3,290,076Expenses 2024: $356,527Net Income 2024: $2,933,5492024

Highlighted filing

2024

Revenue$3,290,076
Expenses$356,527
Net Income$2,933,549
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$6,222,593
Liabilities
$3,289,044
Net assets
$2,933,549
Revenue
$3,290,076
Expenses
$356,527
Net income
$2,933,549
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.22$3.29$2.93$3.29$0.36$2.93
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 8, 2025
Return Version
2024v5.2
Gross Receipts
$3,290,076
Mission and Program Overview

Mission

The Corporation was organized and has been operated for the charitable purposes of fostering and promoting initiatives designed to create and maintain a revitalized Salisbury Beach. More specifically, the Corporation conducts activities to educate the public about its antique carousel located on Salisbury Beach and preserve its historical accuracy and appearance.

Create & maintain a revitalized Salisbury Beach

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net-$6,082,602-
Loans From Officers Directors-$1,801,545-
Cash and Non-Interest-Bearing Accounts-$120,967-
Accounts Receivable-$19,024-
Total Assets$0$6,222,593▲ $6,222,593
Liabilities
Mortgage Notes Payable Secured by Investment Property-$1,481,440-
Deferred Revenue-$4,425-
Accounts Payable and Accrued Expenses-$1,634-
Total Liabilities$0$3,289,044▲ $3,289,044
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$0$2,933,549▲ $2,933,549
Total Net Assets Fund Balance$0$2,933,549▲ $2,933,549
Total Liabilities and Net Assets / Fund Balance$0$6,222,593▲ $6,222,593

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,501,115$180,045$4,681,160
Land$880,000-$880,000
Other Land Buildings$427,656$147,344$575,000
Leasehold Improvements$260,059$21,086$281,145
Equipment$13,772$5,902$19,674
Compensation and Service Providers
Top Officer Pay23rd percentile

Board Members and Trustees

NameTitle
Warren WorthPresident
Elizabeth PettisDirector
Maribeth TimonyDirector
Fred KnowlesSecretary
William ShaheenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,212,171
Program Service Revenue
$0
Investment Income
$2
Other Revenue
$77,903
All Other Contributions
$3,162,671
Change in Net Assets
$2,933,549

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Commercial1$2,918,671Net Fair Market Value (FMV)
Total Noncash Contributions1$2,918,671-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$356,527
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
Depreciation Depletion$167,503$0$0$167,503
Interest$124,825$0$0$124,825
Insurance$52,069$0$0$52,069
Other Expenses$0$1,568$0$1,568
Advertising$540$0$0$540
Total Functional Expenses$353,716$2,811$0$356,527
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
Loans from Officers, Directors, Trustees, and Key Employees-$1,801,545-
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
Salisbury Beach Pavilion Charitable Holding Corporation
EIN
92-3654999
Phone
9784627274
Address
7 Broadway, Salisbury, MA 01952

Signing Officer

Name
William Shaheen
Title
Treasurer
Phone
9784627274
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Shaheen
Formed
2023
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Fritz Deguglielmo LLC
Address
8 ESSEX STREET, NEWBURYPORT, MA 01950
Preparer
Daniel E Schaffner CPA
Phone
9784622161
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“The Form 990 is reviewed by the board of directors prior to filing. Upon review and approval it is signed by an officer.”

Pt VI, Line 19

“The Organization provides its governing documents upon request.”

Financial Statement Notes

Pt X, Line 2

“The Organization has adopted the application of the provisions of FASB ASC 740-10 (formerly FASB Interpretation No. 48, Accounting For Uncertainty in Income Taxes). The primary tax positions made by the Organization are the existence/non-existence of Unrelated Business Income Tax and the Organizations status as an exempt organization under Section 501(c)(3) of the Internal Revenue Code. The Organization currently evaluates all tax positions, and makes determinations regarding the likelihood of those positions being upheld under review. For the years presented, and as a result of adoption, the Organization has not recognized any tax benefits or loss contingencies for uncertain tax positions based on its evaluations. The Organizations Forms 990, Return of Organization Exempt from Income Tax, for the year ended December 31, 2024 is subject to examination by the IRS, generally for three years after they were filed.”

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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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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd2X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt01000000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt1749997
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt251548
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Capolupo Family
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Contributor
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1Contributor
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt2Contributor
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd2false
IRS990ScheduleL/TotalBalanceDueAmt01801545
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/RealEstateCommercialGrp/ContributionCnt01
IRS990ScheduleM/RealEstateCommercialGrp/MethodOfDeterminingRevenuesTxt0Net FMV
IRS990ScheduleM/RealEstateCommercialGrp/NonCashCheckboxInd0X
IRS990ScheduleM/RealEstateCommercialGrp/NoncashContributionsRptF990Amt02918671
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is reviewed by the board of directors prior to filing. Upon review and approval it is signed by an officer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization provides its governing documents upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0true
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Salisbury Beach Partnership Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0770681920
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Charitable Organization
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0509(a)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt098 Elm Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Salisbury
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd001952
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0true
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0true
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt02918671
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt151548
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt259500
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2Lease Agreement
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Salisbury Beach Partnership Inc
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1Salisbury Beach Partnership Inc
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2Salisbury Beach Partnership Inc
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0c
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1e
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2j
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsEOYAmt06222593
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt06222593
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03212171
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02811
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0353716
IRS990/TotalFunctionalExpensesGrp/TotalAmt0356527
IRS990/TotalGrossUBIAmt018403
IRS990/TotalLiabilitiesEOYAmt03289044
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt03289044
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02933549
IRS990/TotalProgramServiceExpensesAmt0353716
IRS990/TotalRevenueGrp/ExclusionAmt02
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt059500
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03290076
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt018403
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06222593
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/USAddress/AddressLine1Txt07 Broadway
IRS990/USAddress/CityNm0Salisbury
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001952
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0William Shaheen
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum09784627274
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Salisbury Beach Pavilion Charitable Holding Corporation
ReturnHeader/Filer/BusinessNameControlTxt0SALI

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