Victor R Quaranta Post #397 the American Legion Dept of Mass

990EZ • Fiscal year 2019 • EIN 04-6190028

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 06, 2020

Organization Profile N/A

PO Box 670Shrewsbury, MA 01545

(508) 752-2977

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)19 • <$500k nonprofits • Source year 2019

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)19 • <$500k nonprofits • Source year 2019

-9.4%

Higher net margin than 27% of similar nonprofits.

2019 filings • 501(c)19 • <$500k nonprofits • Source year 2019

Higher top officer pay than 90% of similar nonprofits.

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

2019 filings • 501(c)19 • <$500k nonprofits • Source year 2019

12%

Faster asset growth than 80% of similar nonprofits.

2019 filings • 501(c)19 • <$500k nonprofits • Annualized from 2018 to 2019

5.6%

Faster revenue growth than 59% of similar nonprofits.

2019 filings • 501(c)19 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet

Liabilities / Assets51st percentile

Assets

$271,306

Up $28,784 (+12%) from 2018

Net Assets

$271,306

Up $28,784 (+12%) from 2018

Liabilities

Flat

Flat from 2018

Revenue And Expenses

Liabilities / Revenue51st percentile Net Margin27th percentile

Revenue

$91,711

Up $4,858 (+5.6%) from 2018

Expenses

$100,316

Up $6,589 (+7.0%) from 2018

Net Income

Down

-$8,605

Down $1,731 (-25%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth80th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

Highlighted filing

2019

Assets$271,306

Liabilities$0

Net Assets$271,306

Open 2019 Filing

Operations Trend

Revenue Growth59th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

Highlighted filing

2019

Revenue$91,711

Expenses$100,316

Net Income-$8,605

Open 2019 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2019 to Dec 31, 2019
Signed: Aug 6, 2020
Return Version: 2019v5.1
Gross Receipts: $119,085

Mission and Program Overview

Mission

To provide activities for war veterans and past members of the united states armed forces.

Program Services

Description	Grants	Expenses
PROVIDED A SUITABLE MEETING PLACE AND ACTIVITIES FOR MEMBERS OF THE VICTOR R. QUARANTA POST #397 OF THE AMERICAN LEGION.	$0	$77,660
PROVIDED SUPPORT AND CHARITABLE CONTRIBUTIONS TO THE COMMUNITY	$0	$11,675
PROVIDED SCHOLARSHIPS TO LOCAL STUDENTS	$0	$8,000

Compensation and Service Providers

Top Officer Pay90th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
FREDERICK RUSSELL	President/Treasurer	-	$0	-	-
GAIL HARRINGTON	Clerk	-	$0	-	-
MELVIN BILLINGS	Director	-	$0	-	-
CHARLES KIEFER	Director	-	$0	-	-
ALAN HARRINGTON	Director	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: VICTOR R QUARANTA POST #397
EIN: 04-6190028
Phone: 5087522977
Address: PO BOX 670, SHREWSBURY, MA 01545

Signing Officer

Name: Frederick Russell
Title: President
Phone: 5088872579
Signed: 2020-08-06
Discuss with paid preparer: Yes

Preparer

Firm: O'CONNOR MALONEY & CO CPA'S
Address: 1 MERCANTILE STREET SUITE 760, WORCESTER, MA 01608
Preparer: Anthony D Rozevicius
Phone: 5087576391

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: interest income. Amount: 7. Description: dividend income. Amount: 4,788. Description: capital gain dividend income. Amount: 12,248. Total included on form 990-ez, line 4: 17,043.”

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

“Activity classification: scholarships to local students. Grantee name: various. Grantee relationship: none. Amount given: 8,000.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: charitable donations. Amount: 11,675. Description: community athletic programs. Amount: 77,660. Description: fees and taxes. Amount: 2,160. Description: awards and prizes. Amount: 275. Total to form 990-ez, line 16: 91,770.”

Form 990-ez, Part I, Line 20 - Other Changes in Net Assets

“Description: unrealized gain on investments. Amount: 37,389.”

Raw XML Appendix139 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/ActivitiesNotPreviouslyRptInd	0	0
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt	0	FREDERICK RUSSELL
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	5088872579
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	104 OLD MILL ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	SHREWSBURY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	01545
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	242522
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	271306
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	0
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	67087
IRS990EZ/CostOrOtherBasisExpenseSaleAmt	0	27374
IRS990EZ/DirectIndirectPltclExpendAmt	0	0
IRS990EZ/DonorAdvisedFndsInd	0	0
IRS990EZ/ExcessOrDeficitForYearAmt	0	-8605
IRS990EZ/ForeignFinancialAccountInd	0	0
IRS990EZ/ForeignOfficeInd	0	0
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	242522
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	271306
IRS990EZ/GainOrLossFromSaleOfAssetsAmt	0	2626
IRS990EZ/GrantsAndSimilarAmountsPaidAmt	0	8000
IRS990EZ/GrossReceiptsAmt	0	119085
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InfoInScheduleOPartVInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	17043
IRS990EZ/MadeLoansToFromOfficersInd	0	0
IRS990EZ/MembershipDuesAmt	0	4955
IRS990EZ/MethodOfAccountingAccrualInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	242522
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	271306
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	242522
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	271306
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	2.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	2.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	2.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	2.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	4	2.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	FREDERICK RUSSELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	GAIL HARRINGTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	MELVIN BILLINGS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	CHARLES KIEFER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	4	ALAN HARRINGTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	PRESIDENT/TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	CLERK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	4	DIRECTOR
IRS990EZ/OperateHospitalInd	0	0
IRS990EZ/Organization501cInd	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	0
IRS990EZ/OrganizationHadUBIInd	0	0
IRS990EZ/OtherChangesInNetAssetsAmt	0	37389
IRS990EZ/OtherExpensesTotalAmt	0	91770
IRS990EZ/PoliticalCampaignActyInd	0	0
IRS990EZ/PrimaryExemptPurposeTxt	0	TO PROVIDE ACTIVITIES FOR WAR VETERANS AND PAST MEMBERS OF THE UNITED STATES ARMED FORCES.
IRS990EZ/PrintingPublicationsPostageAmt	0	546
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	PROVIDED SCHOLARSHIPS TO LOCAL STUDENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	1	PROVIDED SUPPORT AND CHARITABLE CONTRIBUTIONS TO THE COMMUNITY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	2	PROVIDED A SUITABLE MEETING PLACE AND ACTIVITIES FOR MEMBERS OF THE VICTOR R. QUARANTA POST #397 OF THE AMERICAN LEGION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	0	0
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	1	0
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	2	0
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	8000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	1	11675
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	2	77660
IRS990EZ/ProhibitedTaxShelterTransInd	0	0
IRS990EZ/RelatedOrganizationCtrlEntInd	0	0
IRS990EZ/SaleOfAssetsGrossAmt	0	30000
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SubjectToProxyTaxInd	0	0
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	0
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	0
IRS990EZ/TanningServicesProvidedInd	0	0
IRS990EZ/TotalExpensesAmt	0	100316
IRS990EZ/TotalProgramServiceExpensesAmt	0	97335
IRS990EZ/TotalRevenueAmt	0	91711
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	DESCRIPTION: INTEREST INCOME. AMOUNT: 7. DESCRIPTION: DIVIDEND INCOME. AMOUNT: 4,788. DESCRIPTION: CAPITAL GAIN DIVIDEND INCOME. AMOUNT: 12,248. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 17,043.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	ACTIVITY CLASSIFICATION: SCHOLARSHIPS TO LOCAL STUDENTS. GRANTEE NAME: VARIOUS. GRANTEE RELATIONSHIP: NONE. AMOUNT GIVEN: 8,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	DESCRIPTION: CHARITABLE DONATIONS. AMOUNT: 11,675. DESCRIPTION: COMMUNITY ATHLETIC PROGRAMS. AMOUNT: 77,660. DESCRIPTION: FEES AND TAXES. AMOUNT: 2,160. DESCRIPTION: AWARDS AND PRIZES. AMOUNT: 275. TOTAL TO FORM 990-EZ, LINE 16: 91,770.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	DESCRIPTION: UNREALIZED GAIN ON INVESTMENTS. AMOUNT: 37,389.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc	0	THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS	0	2020-09-22 18:59:49Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	1
ReturnHeader/BusinessOfficerGrp/PersonNm	0	FREDERICK RUSSELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	5088872579
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2020-08-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	VICTOR R QUARANTA POST #397
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt	0	THE AMERICAN LEGION DEPT OF MASS
ReturnHeader/Filer/BusinessNameControlTxt	0	VICT
ReturnHeader/Filer/EIN	0	046190028
ReturnHeader/Filer/PhoneNum	0	5087522977
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	PO BOX 670
ReturnHeader/Filer/USAddress/CityNm	0	SHREWSBURY
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	MA
ReturnHeader/Filer/USAddress/ZIPCd	0	01545
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId	0	DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId	0	B1C87D716962B80A3548CF3FD4109389A21B399D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd	0	P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt	0	66.189.121.66
ReturnHeader/FilingSecurityInformation/IPDt	0	2020-08-06
ReturnHeader/FilingSecurityInformation/IPTimezoneCd	0	ED
ReturnHeader/FilingSecurityInformation/IPTm	0	06:57:01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	042595327
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	O'CONNOR MALONEY & CO CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	1 MERCANTILE STREET SUITE 760
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	WORCESTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	01608
ReturnHeader/PreparerPersonGrp/PhoneNum	0	5087576391
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2020-08-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	ANTHONY D ROZEVICIUS
ReturnHeader/ReturnTs	0	2020-08-13T18:18:01-05:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2019-01-01
ReturnHeader/TaxPeriodEndDt	0	2019-12-31
ReturnHeader/TaxYr	0	2019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $271,306
Liabilities: $0
Net assets: $271,306
Revenue: $91,711
Expenses: $100,316
Net income: -$8,605

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Summary only. Only limited summary data is available for this year.	$2.89	$0.00	$2.89	$0.75	$0.63	$0.12
2023Summary only. Only limited summary data is available for this year.	$2.59	$0.00		$0.57	$0.85	$0.29
2022Summary only. Only limited summary data is available for this year.	$2.61	$0.00		$1.14	$1.19	$0.05
2021Summary only. Only limited summary data is available for this year.	$3.20	$0.00	$3.20	$0.83	$0.81	$0.02
2020Summary only. Only limited summary data is available for this year.	$2.81	$0.00	$2.81	$0.14	$0.25	$0.10
2019Detailed filing. Detailed filing data is available for this year.	$2.71	$0.00	$2.71	$0.92	$1.00	$0.09
2018Summary only. Only limited summary data is available for this year.	$2.43	$0.00	$2.43	$0.87	$0.94	$0.07