Civic Intelligence

Spiral House Park

EIN 99-3247180 • 501(c)3 • Saugerties, NY

Pub. 78 EligibleNTEE C60

Profile

Spiral House Park is a 45-acre park in Saugerties, NY. Developed from a former bluestone quarry into a unique cultural and ecological resource, the site features bluestone and crystal glass sculptures alongside native gardens, woodland trails, and accessible paths. The park also includes a 5-story Spiral House based on sacred geometry. We provide immersive experiences and educational programs that foster exploration, reflection, and learning, connecting people of all ages with the wonder of art and nature. In 2025, the park opened to the public.

185 Fishcreek RoadSaugerties, NY 12477

spiralhousepark.org

Siviq Scores

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

Liabilities / Assets

12th percentile

0.00x

Higher debt load relative to assets than 12% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

9th percentile

0.00x

Higher debt load relative to revenue than 9% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

98th percentile

97%

Higher net margin than 98% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

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

Source year 2025

Revenue Growth

Score unavailable

No value available

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

Source year 2025

Assets

$14,276,273

No earlier filing loaded for comparison.

Liabilities

$59,783

No earlier filing loaded for comparison.

Net Assets

$14,216,490

No earlier filing loaded for comparison.

Revenue

$14,622,162

No earlier filing loaded for comparison.

Expenses

$463,302

No earlier filing loaded for comparison.

Net Income

$14,158,860

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2025: $14,276,273Liabilities 2025: $59,783Net Assets 2025: $14,216,4902025

Highlighted filing

2025

Assets$14,276,273
Liabilities$59,783
Net Assets$14,216,490

Operations Trend

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

$15M$10M$5.0M$0Revenue 2025: $14,622,162Expenses 2025: $463,302Net Income 2025: $14,158,8602025

Highlighted filing

2025

Revenue$14,622,162
Expenses$463,302
Net Income$14,158,860

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$14.3$0.06$14.2$14.6$0.46$14.2
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 10, 2024 to Apr 30, 2025
Signed
Feb 13, 2026
Return Version
2024v5.2
Gross Receipts
$14,622,162
Mission and Program Overview

Mission

Spiral House Park is a 45-acre park in Saugerties, NY. Developed from a former bluestone quarry into a unique cultural and ecological resource, the site features bluestone and crystal glass sculptures alongside native gardens, woodland trails, and accessible paths. The park also includes a 5-story Spiral House based on sacred geometry. We provide immersive experiences and educational programs that foster exploration, reflection, and learning, connecting people of all ages with the wonder of art and nature. In 2025, the park opened to the public.

Spiral House Park in Saugerties, NY was developed from a former bluestone quarry into a unique site featuring bluestone & crystal glass sculptures alongside native gardens, woodland trails, and accessible paths. In 2025, the park opened to the public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities-$8,592,844-
Land, Buildings, and Equipment, Net-$5,117,941-
Pledges and Grants Receivable-$283,204-
Cash and Non-Interest-Bearing Accounts-$282,284-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$0$14,276,273▲ $14,276,273
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses-$59,783-
Total Liabilities$0$59,783▲ $59,783
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$8,792,844-
Net Assets Without Donor Restrictions-$5,423,646-
Total Net Assets Fund Balance$0$14,216,490▲ $14,216,490
Total Liabilities and Net Assets / Fund Balance$0$14,276,273▲ $14,276,273

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,117,941-$3,117,941
Buildings$1,650,000-$1,650,000
Land$350,000-$350,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024-$8,592,844--$8,592,844
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ronnie ShushanExecutive DirectorPT$57,630$57,630

Board Members and Trustees

NameTitle
Patricia LivingstonChairperson
Jaimey WolffBoard member
Oscar BuitragoBoard member
Revenue and Support

Revenue Composition

Contributions and Grants
$14,620,262
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$1,900
All Other Contributions
$14,620,262
Change in Net Assets
$14,158,860

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
Securities Publicly Traded1$8,592,844Fair Market Value (FMV)
Art Historical Treasures1$5,011,910Appraisal
Other Non Cash Contri Table1$83,204Fair Market Value (FMV)
Total Noncash Contributions3$13,687,958-

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,622,162
Total Revenue per Audited Statements
$14,622,162
Total Revenue per Form 990
$14,622,162
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$386,845
Salaries, Compensation, and Employee Benefits$76,457
Total Fundraising Expense$10,189
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$202,271-$6,125$208,396
Fees for Services Legal$71,341$71,342-$142,683
Current Officers, Directors, Trustees, and Key Employees---$57,630
Other Salaries and Wages$12,344$4,579-$16,923
Advertising$11,727--$11,727
Office Expenses$1,240$633$1,841$3,714
Fees for Services Accounting-$3,440-$3,440
Insurance$1,314$1,043$683$3,040
Payroll Taxes$1,389$515-$1,904
All Other Expenses$1,705$165$32$1,902
Other Expenses$922$41$1,400$963
Travel-$552-$552
Total Functional Expenses$311,234$84,249$10,189$463,302

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$463,302
Total Expenses per Audited Statements$463,302
Total Expenses per Form 990$463,302
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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

Form 990 is distributed to the entire Board of Directors for their review before filing the return.

Form 990, Part VI, Section B, Line 12C

Interested persons must sign a conflict of interest disclosure statement each year which affirms they: have received a copy of the conflicts of interest policy, have read and understood the policy, and have agreed to comply with the policy. Any potential conflicts of interest are disclosed on this statement as well.

Form 990, Part VI, Section B, Line 15A

Compensation of the executive director is approved by the board. The salary is compared to those in comparable positions with similar organizations.

Form 990, Part VI, Section B, Line 15B

Compensation for employees is approved by the executive director.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Spiral House Park
EIN
99-3247180
Phone
8452465027
Address
185 Fishcreek Road, Saugerties, NY 12477

Signing Officer

Name
Joshua Cohen
Title
Executive Director
Signed
2026-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joshua Cohen
Formed
2024
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Lear & Pannepacker LLP
Address
791 Alexander Road, Princeton, NJ 08540
Preparer
Scot D Pannepacker CPA
Phone
6094522200
Supplemental Narrative

Financial Statement Notes

Part III, Line 1A: If organization elected under SFAS 116 to not report are, historical treasures, O

Spiral House Park offers a variety of landscapes and gardens filled with stone and crystal glass sculptures, the largest of which is the five-story Spiral House, a geometric building with a sculptured interior and observation room with a breath-taking panoramic view of the entire Catskill Range.

Part III, Line 4: Description of organization'S collections and how it furthers its purpose.

Spiral House Park offers a variety of landscapes and gardens filled with stone and crystal glass sculptures, the largest of which is the five-story Spiral House, a geometric building with a sculptured interior and observation room with a breath-taking panoramic view of the entire Catskill Range.

Part X : FIN48 Footnote

n accordance with ASC Topic 740 Accounting for Uncertainty in Income Taxes, The Organization has evaluated its tax positions. A tax position is recognized as a benefit only if it is more likely than not that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that has a likelihood of being realized on examination of more than fifty percent. For tax positions not meeting the more likely than not test, no tax benefit is recorded. Under the more likely than not threshold guidelines, the Organization believes no significant uncertain tax positions exist, either individually or in the aggregate, that would give rise to the non-recognition of an existing tax benefit. In addition, The Organization had no material unrecognized tax benefits or accrued interest and penalties. The Organizations policy is to recognize interest related to unrecognized tax benefits in interest expense and penalties in income tax expense.

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IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0463302
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0350000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0350000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03117941
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03117941
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IRS990ScheduleD/RevenueSubtotalAmt014622162
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Spiral House Park offers a variety of landscapes and gardens filled with stone and crystal glass sculptures, the largest of which is the five-story Spiral House, a geometric building with a sculptured interior and observation room with a breath-taking panoramic view of the entire Catskill Range.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Spiral House Park offers a variety of landscapes and gardens filled with stone and crystal glass sculptures, the largest of which is the five-story Spiral House, a geometric building with a sculptured interior and observation room with a breath-taking panoramic view of the entire Catskill Range.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2n accordance with ASC Topic 740 Accounting for Uncertainty in Income Taxes, The Organization has evaluated its tax positions. A tax position is recognized as a benefit only if it is more likely than not that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that has a likelihood of being realized on examination of more than fifty percent. For tax positions not meeting the more likely than not test, no tax benefit is recorded. Under the more likely than not threshold guidelines, the Organization believes no significant uncertain tax positions exist, either individually or in the aggregate, that would give rise to the non-recognition of an existing tax benefit. In addition, The Organization had no material unrecognized tax benefits or accrued interest and penalties. The Organizations policy is to recognize interest related to unrecognized tax benefits in interest expense and penalties in income tax expense.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part III, Line 4: Description of organization's collections and how it furthers its purpose.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part X : FIN48 Footnote
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is distributed to the entire Board of Directors for their review before filing the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Interested persons must sign a conflict of interest disclosure statement each year which affirms they: have received a copy of the conflicts of interest policy, have read and understood the policy, and have agreed to comply with the policy. Any potential conflicts of interest are disclosed on this statement as well.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation of the executive director is approved by the board. The salary is compared to those in comparable positions with similar organizations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation for employees is approved by the executive director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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IRS990/TravelGrp/TotalAmt0552
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IRS990/WebsiteAddressTxt0https://spiralhousepark.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Joshua Cohen
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Spiral House Park
ReturnHeader/Filer/BusinessNameControlTxt0SPIR
ReturnHeader/Filer/EIN0993247180
ReturnHeader/Filer/PhoneNum08452465027
ReturnHeader/Filer/USAddress/AddressLine1Txt0185 Fishcreek Road
ReturnHeader/Filer/USAddress/CityNm0Saugerties
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0222947255

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