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

990EZ • Fiscal year 2020 • EIN 04-6190028

Jan 01, 2020 to Dec 31, 2020 • Filed on May 01, 2021

Organization Profile N/A

PO Box 670Shrewsbury, MA 01545

(508) 887-2579

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.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

0.00x

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

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

-72%

Higher net margin than 9% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Higher top officer pay than 89% of similar nonprofits.

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

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

3.5%

Faster asset growth than 71% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Annualized from 2019 to 2020

-84%

Faster revenue growth than 2% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet

Liabilities / Assets50th percentile

Assets

$280,864

Up $9,558 (+3.5%) from 2019

Net Assets

$280,864

Up $9,558 (+3.5%) from 2019

Liabilities

Flat

Flat from 2019

Revenue And Expenses

Liabilities / Revenue50th percentile Net Margin9th percentile

Revenue

Down

$14,278

Down $77,433 (-84%) from 2019

Expenses

Down

$24,611

Down $75,705 (-75%) from 2019

Net Income

Down

-$10,333

Down $1,728 (-20%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth71st percentile

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

Highlighted filing

2020

Assets$280,864

Liabilities$0

Net Assets$280,864

Open 2020 Filing

Operations Trend

Revenue Growth2nd percentile

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

Highlighted filing

2020

Revenue$14,278

Expenses$24,611

Net Income-$10,333

Open 2020 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2020 to Dec 31, 2020
Signed: May 1, 2021
Return Version: 2020v4.1
Gross Receipts: $36,406

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 SUPPORT AND CHARITABLE CONTRIBUTIONS TO THE COMMUNITY	$0	$11,264
PROVIDED A SUITABLE MEETING PLACE AND ACTIVITIES FOR MEMBERS OF THE VICTOR R. QUARANTA POST #397 OF THE AMERICAN LEGION.	$0	$7,803
PROVIDED SCHOLARSHIPS TO LOCAL STUDENTS	$0	$3,500

Compensation and Service Providers

Top Officer Pay89th 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
Address: PO BOX 670, SHREWSBURY, MA 01545

Signing Officer

Name: Frederick Russell
Title: President
Phone: 5088872579
Signed: 2021-05-01
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: dividend income. Amount: 4,141. Description: capital gain dividend income. Amount: 2,049. Total included on form 990-ez, line 4: 6,190.”

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: refunded deposits. Amount: 141.”

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: 3,500.”

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

“Description: charitable donations. Amount: 11,264. Description: community athletic programs. Amount: 7,803. Description: fees and taxes. Amount: 1,006. Description: awards and prizes. Amount: 16. Total to form 990-ez, line 16: 20,089.”

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

“Description: unrealized gain on investments. Amount: 19,891.”

Raw XML Appendix140 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	271306
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	280864
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	0
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	7080
IRS990EZ/CostOrOtherBasisExpenseSaleAmt	0	22128
IRS990EZ/DirectIndirectPltclExpendAmt	0	0
IRS990EZ/DonorAdvisedFndsInd	0	0
IRS990EZ/ExcessOrDeficitForYearAmt	0	-10333
IRS990EZ/ForeignFinancialAccountInd	0	0
IRS990EZ/ForeignOfficeInd	0	0
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	271306
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	280864
IRS990EZ/GainOrLossFromSaleOfAssetsAmt	0	372
IRS990EZ/GrantsAndSimilarAmountsPaidAmt	0	3500
IRS990EZ/GrossReceiptsAmt	0	36406
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InfoInScheduleOPartVInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	6190
IRS990EZ/MadeLoansToFromOfficersInd	0	0
IRS990EZ/MembershipDuesAmt	0	495
IRS990EZ/MethodOfAccountingAccrualInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	271306
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	280864
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	271306
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	280864
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	19891
IRS990EZ/OtherExpensesTotalAmt	0	20089
IRS990EZ/OtherRevenueTotalAmt	0	141
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	1022
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	3500
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	1	11264
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	2	7803
IRS990EZ/ProhibitedTaxShelterTransInd	0	0
IRS990EZ/RelatedOrganizationCtrlEntInd	0	0
IRS990EZ/SaleOfAssetsGrossAmt	0	22500
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	24611
IRS990EZ/TotalProgramServiceExpensesAmt	0	22567
IRS990EZ/TotalRevenueAmt	0	14278
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	DESCRIPTION: DIVIDEND INCOME. AMOUNT: 4,141. DESCRIPTION: CAPITAL GAIN DIVIDEND INCOME. AMOUNT: 2,049. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 6,190.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	DESCRIPTION: REFUNDED DEPOSITS. AMOUNT: 141.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	ACTIVITY CLASSIFICATION: SCHOLARSHIPS TO LOCAL STUDENTS. GRANTEE NAME: VARIOUS. GRANTEE RELATIONSHIP: NONE. AMOUNT GIVEN: 3,500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	DESCRIPTION: CHARITABLE DONATIONS. AMOUNT: 11,264. DESCRIPTION: COMMUNITY ATHLETIC PROGRAMS. AMOUNT: 7,803. DESCRIPTION: FEES AND TAXES. AMOUNT: 1,006. DESCRIPTION: AWARDS AND PRIZES. AMOUNT: 16. TOTAL TO FORM 990-EZ, LINE 16: 20,089.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	DESCRIPTION: UNREALIZED GAIN ON INVESTMENTS. AMOUNT: 19,891.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd	0	AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd	0	IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd	0	2
ReturnHeader/BuildTS	0	2022-09-23 18:48:47Z
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	2021-05-01
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/ForeignPhoneNum	0	7539715
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/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	2021-05-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	ANTHONY D ROZEVICIUS
ReturnHeader/ReturnTs	0	2021-05-15T17:34:33-05:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm	0	FREDERICK
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm	0	RUSSELL
ReturnHeader/TaxPeriodBeginDt	0	2020-01-01
ReturnHeader/TaxPeriodEndDt	0	2020-12-31
ReturnHeader/TaxYr	0	2020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $280,864
Liabilities: $0
Net assets: $280,864
Revenue: $14,278
Expenses: $24,611
Net income: -$10,333

	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
2020Detailed filing. Detailed filing data is available for this year.	$2.81	$0.00	$2.81	$0.14	$0.25	$0.10
2019Summary only. Only limited summary 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