Nonprofit · EIN 04-1802730
THE SALEM COUNTRY CLUB INCORPORATED
Tax-exempt · PEABODY, MA 01960
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $8,346,594 | $8,019,443 | $327,151 | $17,803,163 | $4,561,935 | $13,241,228 |
| December 31, 2024 | 990 | $7,726,576 | $8,028,219 | -$301,643 | $18,281,247 | $5,464,290 | $12,816,957 |
| December 31, 2023 | 990 | $7,376,287 | $8,053,862 | -$677,575 | $18,287,185 | $4,923,039 | $13,364,146 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $8,698,470
- Investment income
- $352,579
- Net gain from sales of assets
- $224,281
- Net income from sales of inventory
- -$716,364
- Other revenue
- -$704,455
Expenses
- Grants and similar amounts paid
- $14,049
- Compensation of officers, directors and key employees
- $919,129
- Other salaries and wages
- $2,372,594
- Salaries, compensation and benefits (total)
- $4,074,198
- Professional fundraising fees
- $0
- Occupancy
- $707,686
- Travel
- $11,535
- Depreciation
- $948,347
Balance sheet and other
- Total assets, start of year
- $18,281,247
- Total assets, end of year
- $17,803,163
- Total liabilities, end of year
- $4,561,935
- Net assets, end of year
- $13,241,228
- Land, buildings and equipment
- $13,858,355
- Net assets without donor restrictions
- $13,241,228
- Gross unrelated business income
- $649,930
- Gross receipts
- $12,662,641
- Employees
- 206
- Volunteers
- 74
- Year formed
- 1925
- State of legal domicile
- MA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| WILLIAM ROCCO | GROUNDS SUPERINTENDENT Key employee | 50 | $288,463 | $19,375 |
| DAVID GARFINKEL | GENERAL MANAGER & COO Key employee | 50 | $253,585 | $30,685 |
| JOHN BOULWARE | CONTROLLER Key employee | 50 | $191,114 | $25,710 |
| BRENDEN CROCKER | EXECUTIVE CHEF Highest-paid employee | 50 | $185,967 | $11,179 |
| PATRICIA MAILLET | CLUB MANAGER Highest-paid employee | 50 | $146,617 | $23,983 |
| KEVIN WOOD | PGA PROFESSIONAL Highest-paid employee | 50 | $129,534 | $11,642 |
| WAYNE GUYER | PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| GREGORY BADGER | VICE PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| CHRISTOPHER MELLEN | TREASURER Trustee or director, Officer | 3 | $0 | $0 |
| ALEX TATUM | SECRETARY Trustee or director, Officer | 3 | $0 | $0 |
| DAVID DEBIASE | GOVERNOR Trustee or director | 3 | $0 | $0 |
| JAMES HEALY | GOVERNOR Trustee or director | 3 | $0 | $0 |
| NEIL MACK | GOVERNOR Trustee or director | 3 | $0 | $0 |
| CHARLES MACE | GOVERNOR Trustee or director | 3 | $0 | $0 |
| DAVID SACCO | GOVERNOR Trustee or director | 3 | $0 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN NIKODEMUS | GOVERNOR Trustee or director | 3 | $0 |
990 for the year ended December 31, 2024: 16 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| WILLIAM SHAW | GENERAL MANAGER & COO Key employee | 50 | $330,168 | $28,149 |
| WILLIAM ROCCO | GROUNDS SUPERINTENDENT Key employee | 50 | $273,974 | $16,005 |
| JOHN BOULWARE | CONTROLLER Key employee | 50 | $183,766 | $14,497 |
| PATRICIA MAILLET | CLUB MANAGER Highest-paid employee | 50 | $137,018 | $23,966 |
| BRENDON CROCKER | EXECUTIVE CHEF Highest-paid employee | 50 | $146,711 | $0 |
| KEVIN WOOD | PGA PROFESSIONAL Highest-paid employee | 50 | $123,157 | $10,196 |
| CHARLES H MAHONEY | PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| WAYNE GUYER | VICE PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| GREGORY DEMAYO | TREASURER Trustee or director, Officer | 3 | $0 | $0 |
| ALEXANDER TATUM | SECRETARY Trustee or director, Officer | 3 | $0 | $0 |
| STEVEN P ROY | GOVERNOR Trustee or director | 3 | $0 | $0 |
| JOHN P NICKODEMUS | GOVERNOR Trustee or director | 3 | $0 | $0 |
| JOHN WOLFRUM | GOVERNOR Trustee or director | 3 | $0 | $0 |
| DAVID DEBIASE | GOVERNOR Trustee or director | 3 | $0 | $0 |
| DAVID SACCO | GOVERNOR Trustee or director | 3 | $0 | $0 |
| DOMENIC J VENEZIANO | GOVERNOR Trustee or director | 3 | $0 | $0 |
990 for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| WILLIAM ROCCO | GROUNDS SUPERINTENDENT Key employee | 50 | $318,701 | $16,452 |
| WILLIAM SHAW | GENERAL MANAGER & COO Key employee | 50 | $270,192 | $14,167 |
| JOHN BOULWARE | CONTROLLER Highest-paid employee | 50 | $146,942 | $8,840 |
| PATRICIA MAILLET | CLUB MANAGER Highest-paid employee | 50 | $118,130 | $23,051 |
| KEVIN WOOD | PGA PROFESSIONAL Highest-paid employee | 50 | $122,541 | $10,202 |
| CHARLES H MAHONEY | PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| WAYNE GUYER | VICE PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| GREG DEMAYO | TREASURER Trustee or director, Officer | 3 | $0 | $0 |
| ALEX TATUM | SECRETARY Trustee or director, Officer | 3 | $0 | $0 |
| DAVID DEBIASE | GOVERNOR Trustee or director | 3 | $0 | $0 |
| STEVEN P ROY | GOVERNOR Trustee or director | 3 | $0 | $0 |
| DAVID SACCO | GOVERNOR Trustee or director | 3 | $0 | $0 |
| JOHN P NICKODEMUS | GOVERNOR Trustee or director | 3 | $0 | $0 |
| DOMENIC J VENEZIANO | GOVERNOR Trustee or director | 3 | $0 | $0 |
| JOHN WOLFRUM | GOVERNOR Trustee or director | 3 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 133 FOREST ST, PEABODY, MA 01960-3906
- Principal officer (990 for 2025)
- WAYNE GUYER, 133 FOREST STREET, PEABODY, MA 01960
- Signed the 990
- WAYNE GUYER, PRESIDENT
- Phone
- (978) 538-5400
- Website
- WWW.SALEMCOUNTRYCLUB.ORG
- Return prepared by
- PKF O'CONNOR DAVIES ADVISORY LLC
Mission
THE PURPOSES OF THE CLUB ARE THE ESTABLISHMENT AND MAINTENANCE OF SUITABLE GROUNDS FOR THE ENCOURAGEMENT OF ATHLETIC EXERCISES AND SPORTS, ESPECIALLY FOR THE PLAYING, ADVANCEMENT, AND CULTIVATION OF THE ROYAL AND ANCIENT GAME OF GOLF, AND FOR THE MAINTENANCE OF A CLUBHOUSE WITH SUITABLE APPOINTMENTS AND ACCESSORIES FOR THE USE OF CLUB MEMBERS AND THEIR GUESTS.
Program accomplishments
- GOLF OPERATION - GOLF FACILITIES ARE AVAILABLE FOR USE BY GOLFING MEMBERS AND THEIR GUESTS WITHOUT RESTRICTION AND TO SOCIAL MEMBERS SUBJECT TO SOME RESTRICTIONS. GOLF TOURNAMENTS ARE SPECIAL TOURNAMENTS HELD BY PARTICIPANTS BASED ON THE TYPE OF TOURNAMENT.
- FOOD AND BEVERAGE OPERATION - TO PROVIDE MEMBERS AND THEIR GUESTS WITH AN OPPORTUNITY FOR DINING AND SOCIALIZING.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 04-1802730
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1965
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $17,803,163
- Income (IRS master file)
- $12,662,641
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $8,346,594 | $8,019,443 | $17,803,163 | IRS |
| 990 | December 2024 | $7,726,576 | $8,028,219 | $18,281,247 | IRS |
| 990 | December 2023 | $7,376,287 | $8,053,862 | $18,287,185 | XML |
| 990 | December 2022 | $6,139,235 | $7,672,902 | $19,492,471 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 04-1802730).
Questions about THE SALEM COUNTRY CLUB INCORPORATED
- What is the EIN of THE SALEM COUNTRY CLUB INCORPORATED?
- The employer identification number (EIN) of THE SALEM COUNTRY CLUB INCORPORATED is 04-1802730.
- Is THE SALEM COUNTRY CLUB INCORPORATED tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1965.
- Are donations to THE SALEM COUNTRY CLUB INCORPORATED tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does THE SALEM COUNTRY CLUB INCORPORATED file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of THE SALEM COUNTRY CLUB INCORPORATED due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did THE SALEM COUNTRY CLUB INCORPORATED last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of THE SALEM COUNTRY CLUB INCORPORATED?
- The 990 for the year ended December 31, 2025 names WAYNE GUYER.
- Who are the officers and directors of THE SALEM COUNTRY CLUB INCORPORATED?
- The 990 for the year ended December 31, 2025 lists 16 people; 6 received compensation from the organization, the highest $288,463 (WILLIAM ROCCO, GROUNDS SUPERINTENDENT).
- How much revenue does THE SALEM COUNTRY CLUB INCORPORATED have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $8,346,594, expenses of $8,019,443 and total assets of $17,803,163 at year end.
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