2025-11-17T08:05:34-08:00 2024-12-31 043447507 FRITZ DEGUGLIELMO LLC 8 ESSEX STREET NEWBURYPORT MA 01950 990 2024-01-01 923654999 Salisbury Beach Pavilion Charitable Holding Corporation SALI 9784627274 7 Broadway Salisbury MA 01952 William Shaheen Treasurer 9784627274 2025-05-08 true true Daniel E Schaffner CPA P00796903 9784622161 2025-11-17 2024 2025-03-06 01:10:19Z X William Shaheen 7 Broadway Salisbury MA 01952 3290076 false X N/A X 2023 MA Create & maintain a revitalized Salisbury Beach 5 5 0 0 18403 7899 3212171 0 2 77903 3290076 0 0 0 0 0 356527 356527 2933549 6222593 3289044 2933549 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. false false 353716 0 0 Activities to educate the public about its antique carousel located on Salisbury Beach and preserve its historical accuracy and appearance. 353716 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 false false false false false false true false false false false true false false false false true false false false true 0 0 0 true true false false false false false false false false false false false X 5 5 false false false false false false false true true false false true false false false false false false MA Catherine Cashman 9784627274 98 Elm Street Salisbury MA 01952 X Warren Worth President 1.00 X 0 0 0 William Shaheen Treasurer 1.00 X 0 0 0 Fred Knowles Secretary 1.00 X 0 0 0 Maribeth Timony Director 1.00 X 0 0 0 Elizabeth Pettis Director 1.00 X 0 0 0 false false false 49500 3162671 2918671 3212171 2 0 2 77903 77903 77903 59500 18403 3290076 59500 18403 2 540 540 0 0 124825 124825 0 0 167503 167503 0 0 52069 52069 0 0 Repairs 7544 7544 0 0 Real Estate taxes 1235 1235 0 0 Corp taxes 1243 0 1243 0 Miscellaneous 1568 0 1568 0 356527 353716 2811 0 120967 19024 6436979 354377 6082602 0 6222593 1634 4425 1801545 1481440 0 3289044 X 0 2933549 0 2933549 0 6222593 2933549 X false false false X 0 0 293500 293500 66573 66573 0 0 360073 360073 244000 244000 0 244000 244000 116073 2 2 2 2 7899 7899 367974 X 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 880000 880000 4681160 180045 4501115 281145 21086 260059 19674 5902 13772 575000 147344 427656 6082602 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 year ended December 31, 2024 is subject to examination by the IRS, generally for three years after they were filed. SPS New England Inc Contributor Building constructio X 1000000 1000000 false true true Capolupo Family Contributor Building constructio X 749997 749997 false true true Salisbury Beach Part Contributor Working Capital X 51548 51548 false true false 1801545 X 1 2918671 Net FMV 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 Partnership Inc 98 Elm Street Salisbury MA 01952 770681920 Charitable Organization MA 501(c)(3) 509(a)(2) NA false false false true false true false false false false true false false false false false false false false false Salisbury Beach Partnership Inc c 2918671 FMV Salisbury Beach Partnership Inc e 51548 FMV Salisbury Beach Partnership Inc j 59500 Lease Agreement