2025-11-17T08:05:38-08:00 2024-12-31 043447507 FRITZ DEGUGLIELMO LLC 8 ESSEX STREET NEWBURYPORT MA 01950 990 2024-01-01 770681920 Salisbury Beach Partnership Inc SALI 9784627274 7 Broadway Salisbury MA 01952 Wayne Capolupo President 9784627274 2025-05-08 true true Daniel E Schaffner CPA P00796903 9784622161 2025-11-17 2024 2025-03-06 01:10:19Z X Wayne Capolupo 7 Broadway Salisbury MA 01952 443437 false X N/A X 2007 MA Create & maintain a revitalized Salisbury Beach 13 13 4 50 0 0 842314 233036 143093 204915 0 15701 1590 1001108 439541 2918671 0 29993 52050 0 0 697583 481818 727576 3452539 273532 -3012998 6453006 98379 3355188 13559 3097818 84820 Create & maintain a revitalized Salisbury Beach false false 3435245 2918671 204915 Foster and promote initiatives designed to create and maintain a revitalized Salisbury Beach in Salisbury, Massachusetts 3435245 true true false false false false false false false false true false false false false false false false false false false false false false false false false true false false false false false false false false false false false false false true false true true false false false true 16 0 true 4 true false false false false false false false false false false false false X 13 13 false false false false false false false true true false false true false false false false false false MA Wayne Capolupo 9784627274 7 Broadway Salisbury MA 01952 X Frederick Abdulla Director 1.00 X 0 0 0 Amin Nabhan Director 1.00 X 0 0 0 Michael Condon Director 1.00 X 0 0 0 Kathy Aiello Director 1.00 X 0 0 0 Stacey Theofilopolous Director 1.00 X 0 0 0 David Sheafer Director 1.00 X 0 0 0 Paul Descoteaux Director 1.00 X 0 0 0 Nat Alard Director 1.00 X 0 0 0 Heather Silvia Director 1.00 X 0 0 0 George Burtch Director 1.00 X 0 0 0 Stan Wojtas Director 1.00 X 0 0 0 Wayne Capolupo President/Clerk 1.00 X X 0 0 0 Robert Glendon Treasurer 1.00 X X 0 0 0 false false false 233036 233036 Carousel Revenue 999999 160700 0 0 Events Revenues 999999 44215 0 0 204915 5486 3896 1590 1590 439541 206505 0 0 2918671 2918671 47829 47829 0 0 4221 4221 0 0 22142 22142 0 0 8500 0 8500 0 59376 59311 65 0 18293 18293 0 0 6773 0 6773 0 74572 74572 0 0 333 333 0 0 76440 75532 908 0 Program expenses 155006 155006 0 0 Beautification 18982 18982 0 0 Bank Fees 8213 8213 0 0 Repairs 31131 31131 0 0 2057 1009 1048 0 3452539 3435245 17294 0 135645 15133 6465 1567 51548 8330 8224 51356 20406 5000 3499 6251210 1501 6453006 98379 22982 13559 1500 3330706 3355188 13559 X 3097818 84820 0 3097818 84820 6453006 98379 -3012998 X false false false X 0 0 55837 429527 2367584 842314 233036 3928298 0 45124 89754 146794 204915 486587 0 0 55837 474651 2457338 989108 437951 4414885 35000 230000 1591177 231320 29000 2116497 0 35000 230000 1591177 231320 29000 2116497 2298388 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12000 0 12000 4426885 0.51920 0.45930 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 5000 3499 1501 1501 X 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 years ended December 31, 2024, 2023, 2022 and 2021 are subject to examination by the IRS, generally for three years after they were filed. true Salisbury Beach Pavilion Charitable Holding Corp 7 Broaday Salisbury MA 01952 923654999 501(c)(3) 2918671 Net FMV See supplemental See supplemental Other Part II, Line 1 explanation - grant of building, carousel, and land to Salisbury Beach Pavilion Charitable Holding Corporation - the receipient organization also assumed all mortgages and loans associated with the property. SPS New England President, 35% controlled 4681161 See supplemental information false Part IV Line 1 Interested person is a corporation assisting in the construction owned by the president of Salisbury Beach Partnership. During year end Organization transferred over the constructed assets to another 501(c)(3) organization. Property & Building 2024-05-22 2918671 Net Cost (newly constructed) 923654999 Salisbury Beach Pavilion Charitabl 7 Broadway Salisbury MA 01952 501(c)(3) false false false false 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. Salisbury Beach Pavilion Charitable Holding Corp 7 Broadway Salisbury MA 01952 923654999 Charitable Organization MA 501(c)(3) 509(a)(2) NA true false true false true false false false false false false true false false false false false false false false Salisbury Beach Pavilion Charitable Holding Corp b 2918671 FMV Salisbury Beach Pavilion Charitable Holding Corp d 51548 FMV Salisbury Beach Pavilion Charitable Holding Corp k 59500 Lease Agreement