Civic Intelligence

Veterans of Foreign War 523 VFW-Mass

EIN 04-2238679 • 501(c)19 • Clinton, MA

Profile

Veterans organization host post for all memorial day activities and veterans day activities

10 Allen StreetClinton, MA 01510

n/A

Siviq Scores

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

Liabilities / Assets

75th percentile

0.06x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.14x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

36th percentile

-5.0%

Higher net margin than 36% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

42nd percentile

-5.8%

Faster asset growth than 42% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

44th percentile

-5.0%

Faster revenue growth than 44% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets75th percentile

Assets

Down

$277,974

Down $17,043 (-5.8%) from 2023

Liabilities

Down

$16,961

Down $10,939 (-39%) from 2023

Net Assets

Down

$261,013

Down $6,104 (-2.3%) from 2023

Operations
Liabilities / Revenue82nd percentileNet Margin36th percentile

Revenue

Down

$121,725

Down $6,423 (-5.0%) from 2023

Expenses

Up

$127,829

Up $5,648 (+4.6%) from 2023

Net Income

Down

-$6,104

Down $12,071 (-202%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

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

$400K$300K$200K$100K$0Assets 2011: $201,402Liabilities 2011: $3302011Assets 2012: $123,938Liabilities 2012: $3462012Assets 2013: $251,239Liabilities 2013: $02013Assets 2014: $279,684Liabilities 2014: $0Net Assets 2014: $279,6842014Assets 2015: $305,105Liabilities 2015: $0Net Assets 2015: $305,1052015Assets 2016: $297,660Liabilities 2016: $0Net Assets 2016: $297,6602016Assets 2017: $281,455Liabilities 2017: $0Net Assets 2017: $281,4552017Assets 2018: $278,949Liabilities 2018: $0Net Assets 2018: $278,9492018Assets 2019: $257,454Liabilities 2019: $0Net Assets 2019: $257,4542019Assets 2020: $242,024Liabilities 2020: $262Net Assets 2020: $241,7622020Assets 2021: $258,465Liabilities 2021: $995Net Assets 2021: $257,4702021Assets 2022: $271,907Liabilities 2022: $10,757Net Assets 2022: $261,1502022Assets 2023: $295,017Liabilities 2023: $27,900Net Assets 2023: $267,1172023Assets 2024: $277,974Liabilities 2024: $16,961Net Assets 2024: $261,0132024

Highlighted filing

2024

Assets$277,974
Liabilities$16,961
Net Assets$261,013
Open 2024 Filing

Operations Trend

Revenue Growth44th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2011: $78,781Expenses 2011: $85,392Net Income 2011: -$6,6112011Revenue 2012: $85,652Expenses 2012: $73,132Net Income 2012: $12,5202012Revenue 2013: $116,171Expenses 2013: $78,524Net Income 2013: $37,6472013Revenue 2014: $145,463Expenses 2014: $117,019Net Income 2014: $28,4442014Revenue 2015: $151,212Expenses 2015: $125,790Net Income 2015: $25,4222015Revenue 2016: $127,064Expenses 2016: $134,509Net Income 2016: -$7,4452016Revenue 2017: $118,416Expenses 2017: $134,621Net Income 2017: -$16,2052017Revenue 2018: $133,926Expenses 2018: $136,431Net Income 2018: -$2,5052018Revenue 2019: $144,308Expenses 2019: $165,803Net Income 2019: -$21,4952019Revenue 2020: $62,492Expenses 2020: $78,184Net Income 2020: -$15,6922020Revenue 2021: $115,185Expenses 2021: $99,477Net Income 2021: $15,7082021Revenue 2022: $130,612Expenses 2022: $126,932Net Income 2022: $3,6802022Revenue 2023: $128,148Expenses 2023: $122,181Net Income 2023: $5,9672023Revenue 2024: $121,725Expenses 2024: $127,829Net Income 2024: -$6,1042024

Highlighted filing

2024

Revenue$121,725
Expenses$127,829
Net Income-$6,104
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$277,974
Liabilities
$16,961
Net assets
$261,013
Revenue
$121,725
Expenses
$127,829
Net income
-$6,104
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.78$0.17$2.61$1.22$1.28$0.06
2023Detailed filing. Detailed filing data is available for this year.$2.95$0.28$2.67$1.28$1.22$0.06
2022Detailed filing. Detailed filing data is available for this year.$2.72$0.11$2.61$1.31$1.27$0.04
2021Detailed filing. Detailed filing data is available for this year.$2.58$0.01$2.57$1.15$0.99$0.16
2020Detailed filing. Detailed filing data is available for this year.$2.42$0.00$2.42$0.62$0.78$0.16
2019Detailed filing. Detailed filing data is available for this year.$2.57$0.00$2.57$1.44$1.66$0.21
2018Detailed filing. Detailed filing data is available for this year.$2.79$0.00$2.79$1.34$1.36$0.03
2017Detailed filing. Detailed filing data is available for this year.$2.81$0.00$2.81$1.18$1.35$0.16
2016Detailed filing. Detailed filing data is available for this year.$2.98$0.00$2.98$1.27$1.35$0.07
2015Detailed filing. Detailed filing data is available for this year.$3.05$0.00$3.05$1.51$1.26$0.25
2014Summary only. Only limited summary data is available for this year.$2.80$0.00$2.80$1.45$1.17$0.28
2013Summary only. Only limited summary data is available for this year.$2.51$0.00$1.16$0.79$0.38
2012Summary only. Only limited summary data is available for this year.$1.24$0.00$0.86$0.73$0.13
2011Summary only. Only limited summary data is available for this year.$2.01$0.00$0.79$0.85$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 10, 2025
Return Version
2024v5.1
Gross Receipts
$151,552
Mission and Program Overview

Mission

Veterans organization. Host post fpr all memorial day activities and veterans day activities.

Veterans organization host post for all memorial day activities and veterans day activities

Program Services

DescriptionGrantsExpenses
VETERANS ORGANIZATION HOST POST FOR ALL MEMORIAL DAY ACTIVITIES AND VETERANS DAYACTIVITIES--
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JAMES J BARRETTPresident-$0--
Robert D LeveilleVice President-$0--
Scott E LovelaceTreasurer-$0--
Richard J RaccaDirector-$0--
Filing and Contact Details

Filer

Filer Name
Veterans of Foreign War 523 VFW-MASS
EIN
04-2238679
Phone
9783659036
Address
10 ALLEN STREET, CLINTON, MA 01510

Signing Officer

Name
Richard Racca
Title
Director
Phone
9783659036
Signed
2025-04-10
Discuss with paid preparer
Yes

Preparer

Firm
Steven P Ruse LLC
Address
800 High St, Clinton, MA 01510
Preparer
Steven P Ruse CPA CFP
Phone
9783653125
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“PAYROLL TAXES 3325.”

Form 990EZ, Part I, Line 16

“SUPPLIES 2583.”

Form 990EZ, Part I, Line 16

“DUES 5902.”

Form 990EZ, Part I, Line 16

“EQUIP RENTAL 2400.”

Form 990EZ, Part I, Line 16

“PAYROLL SERVICE 4811.”

Form 990EZ, Part I, Line 16

“INSURANCE 6802.”

Form 990EZ, Part I, Line 16

“OFFICE 3974.”

Form 990EZ, Part I, Line 16

“TAXES AND FEES 2099.”

Form 990EZ, Part I, Line 16

“ADVERTISING 1700.”

Form 990EZ, Part I, Line 16

“OUTSIDE SERVICES 3290.”

Form 990EZ, Part I, Line 16

“UNIFORMS 4780.”

Form 990EZ, Part I, Line 16

“CREDIT CARD FEES 2875.”

Form 990EZ, Part I, Line 16

“TRASH REMOVAL 3030.”

Form 990EZ, Part I, Line 16

“Sub-contract services 4800.”

Form 990EZ, Part I, Line 16

“Depreciation 13163.”

Form 990EZ, Part I, Line 16

“travel 2501.”

Form 990EZ, Part II, Line 24

“INVENTORY 18796. 16838.”

Form 990EZ, Part II, Line 26

“SALES TAX PAYABLE”

Raw XML Appendix155 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BenefitsPaidToOrForMembersAmt02604
IRS990EZ/BooksInCareOfDetail/PersonNm0RICHARD RACCA
IRS990EZ/BooksInCareOfDetail/PhoneNum05084508961
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt010 ALLEN STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CLINTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd001510
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt028489
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt026567
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt029827
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-6104
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt07993
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0295017
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0277974
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0114013
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0151552
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt0247732
IRS990EZ/LandAndBuildingsGrp/EOYAmt0234569
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt07712
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0267117
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0261013
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0267117
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0261013
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JAMES J BARRETT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Robert D Leveille
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Scott E Lovelace
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Richard J Racca
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt018796
IRS990EZ/OtherAssetsTotalDetail/EOYAmt016838
IRS990EZ/OtherExpensesTotalAmt068035
IRS990EZ/PrimaryExemptPurposeTxt0VETERANS ORGANIZATION HOST POST FOR ALL MEMORIAL DAY ACTIVITIES AND VETERANS DAY ACTIVITIES
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0VETERANS ORGANIZATION HOST POST FOR ALL MEMORIAL DAY ACTIVITIES AND VETERANS DAYACTIVITIES
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt049197
IRS990EZ/SaleOfAssetsGrossAmt0143840
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt027900
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt016961
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0127829
IRS990EZ/TotalRevenueAmt0121725
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PAYROLL TAXES 3325.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SUPPLIES 2583.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DUES 5902.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EQUIP RENTAL 2400.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PAYROLL SERVICE 4811.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5INSURANCE 6802.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OFFICE 3974.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TAXES AND FEES 2099.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ADVERTISING 1700.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9OUTSIDE SERVICES 3290.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10UNIFORMS 4780.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11CREDIT CARD FEES 2875.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12TRASH REMOVAL 3030.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13SUB-CONTRACT SERVICES 4800.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Depreciation 13163.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15travel 2501.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16INVENTORY 18796. 16838.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17SALES TAX PAYABLE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD RACCA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09783659036
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Veterans of Foreign War 523 VFW-MASS
ReturnHeader/Filer/BusinessNameControlTxt0VETE
ReturnHeader/Filer/EIN0042238679
ReturnHeader/Filer/PhoneNum09783659036
ReturnHeader/Filer/USAddress/AddressLine1Txt010 ALLEN STREET
ReturnHeader/Filer/USAddress/CityNm0CLINTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001510
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0871081166
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Steven P Ruse LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0800 High St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Clinton
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001510
ReturnHeader/PreparerPersonGrp/PhoneNum09783653125
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Steven P Ruse CPA CFP
ReturnHeader/ReturnTs02025-05-13T08:15:10-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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