Civic Intelligence

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

990EZ • Fiscal year 2023 • EIN 04-6190028

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 13, 2024

PO Box 670Shrewsbury, MA 01545

(508) 752-2977

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.00x

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

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

53rd percentile

0.00x

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

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

Net Margin

8th percentile

-51%

Higher net margin than 8% of similar nonprofits.

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

Asset Growth

43rd percentile

-0.6%

Faster asset growth than 43% of similar nonprofits.

2023 filings • 501(c)19 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

6th percentile

-50%

Faster revenue growth than 6% of similar nonprofits.

2023 filings • 501(c)19 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$259,377

Down $1,685 (-0.6%) from 2022

Net Assets

$259,377

No earlier filing loaded for comparison.

Liabilities

Flat

$0

Flat from 2022

Revenue

Down

$56,558

Down $57,481 (-50%) from 2022

Expenses

Down

$85,142

Down $34,058 (-29%) from 2022

Net Income

Down

-$28,584

Down $23,423 (-454%) from 2022

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2018: $242,522Liabilities 2018: $0Net Assets 2018: $242,5222018Assets 2019: $271,306Liabilities 2019: $0Net Assets 2019: $271,3062019Assets 2020: $280,864Liabilities 2020: $0Net Assets 2020: $280,8642020Assets 2021: $319,612Liabilities 2021: $0Net Assets 2021: $319,6122021Assets 2022: $261,062Liabilities 2022: $02022Assets 2023: $259,377Liabilities 2023: $0Net Assets 2023: $259,3772023Assets 2024: $289,386Liabilities 2024: $0Net Assets 2024: $289,3862024

Highlighted filing

2023

Assets$259,377
Liabilities$0
Net Assets$259,377

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2018: $86,853Expenses 2018: $93,727Net Income 2018: -$6,8742018Revenue 2019: $91,711Expenses 2019: $100,316Net Income 2019: -$8,6052019Revenue 2020: $14,278Expenses 2020: $24,611Net Income 2020: -$10,3332020Revenue 2021: $83,060Expenses 2021: $81,088Net Income 2021: $1,9722021Revenue 2022: $114,039Expenses 2022: $119,200Net Income 2022: -$5,1612022Revenue 2023: $56,558Expenses 2023: $85,142Net Income 2023: -$28,5842023Revenue 2024: $75,094Expenses 2024: $63,159Net Income 2024: $11,9352024

Highlighted filing

2023

Revenue$56,558
Expenses$85,142
Net Income-$28,584
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 13, 2024
Return Version
2023v5.1
Gross Receipts
$70,678
Mission and Program Overview

Mission

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

Program Services

DescriptionGrantsExpenses
PROVIDED A SUITABLE MEETING PLACE AND ACTIVITIES FOR MEMBERS OF THE VICTOR R. QUARANTA POST #397 OF THE AMERICAN LEGION.$0$67,177
PROVIDED SUPPORT AND CHARITABLE CONTRIBUTIONS TO THE COMMUNITY$0$8,550
PROVIDED SCHOLARSHIPS TO LOCAL STUDENTS$0$4,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
FREDERICK RUSSELLPresident/Treasurer-$0--
GAIL HARRINGTONClerk-$0--
MELVIN BILLINGSDirector-$0--
DENNIS OERTELLIDirector-$0--
ALAN HARRINGTONDirector-$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
2024-11-13
Discuss with paid preparer
Yes

Preparer

Firm
O'CONNOR MALONEY & CO CPA'S
Address
1 MERCANTILE STREET SUITE 760, WORCESTER, MA 01608
Preparer
Kevin G Johnson
Phone
5087576391
Supplemental Narrative

Additional Explanations

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

Description: dividend income. Amount: 3,641. Description: capital gain dividend income. Amount: 9,144. Total included on form 990-ez, line 4: 12,785.

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

Description: interest income. Amount: 83.

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: 4,500.

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

Description: charitable donations. Amount: 8,550. Description: community athletic programs. Amount: 67,177. Description: misc supplies. Amount: 82. Description: staff meals 100% limitation. Amount: 358. Description: fees and taxes. Amount: 1,655. Total to form 990-ez, line 16: 77,822.

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

Description: unrealized gain on investments. Amount: 26,899.

Raw XML Appendix143 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0FREDERICK RUSSELL
IRS990EZ/BooksInCareOfDetail/PhoneNum05088872579
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0104 OLD MILL ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SHREWSBURY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd001545
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0261062
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0259377
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt037245
IRS990EZ/CostOrOtherBasisExpenseSaleAmt014120
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-28584
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01644
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0261062
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0259377
IRS990EZ/GainOrLossFromSaleOfAssetsAmt05880
IRS990EZ/GrantsAndSimilarAmountsPaidAmt04500
IRS990EZ/GrossReceiptsAmt070678
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt012785
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt0565
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0261062
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0259377
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0261062
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0259377
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0FREDERICK RUSSELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1GAIL HARRINGTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MELVIN BILLINGS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DENNIS OERTELLI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ALAN HARRINGTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT/TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1CLERK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt026899
IRS990EZ/OtherExpensesTotalAmt077822
IRS990EZ/OtherRevenueTotalAmt083
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE ACTIVITIES FOR WAR VETERANS AND PAST MEMBERS OF THE UNITED STATES ARMED FORCES.
IRS990EZ/PrintingPublicationsPostageAmt01176
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDED SCHOLARSHIPS TO LOCAL STUDENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1PROVIDED SUPPORT AND CHARITABLE CONTRIBUTIONS TO THE COMMUNITY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2PROVIDED A SUITABLE MEETING PLACE AND ACTIVITIES FOR MEMBERS OF THE VICTOR R. QUARANTA POST #397 OF THE AMERICAN LEGION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt20
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt04500
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt18550
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt267177
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SaleOfAssetsGrossAmt020000
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt085142
IRS990EZ/TotalProgramServiceExpensesAmt080227
IRS990EZ/TotalRevenueAmt056558
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: DIVIDEND INCOME. AMOUNT: 3,641. DESCRIPTION: CAPITAL GAIN DIVIDEND INCOME. AMOUNT: 9,144. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 12,785.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: INTEREST INCOME. AMOUNT: 83.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACTIVITY CLASSIFICATION: SCHOLARSHIPS TO LOCAL STUDENTS. GRANTEE NAME: VARIOUS. GRANTEE RELATIONSHIP: NONE. AMOUNT GIVEN: 4,500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: CHARITABLE DONATIONS. AMOUNT: 8,550. DESCRIPTION: COMMUNITY ATHLETIC PROGRAMS. AMOUNT: 67,177. DESCRIPTION: MISC SUPPLIES. AMOUNT: 82. DESCRIPTION: STAFF MEALS 100% LIMITATION. AMOUNT: 358. DESCRIPTION: FEES AND TAXES. AMOUNT: 1,655. TOTAL TO FORM 990-EZ, LINE 16: 77,822.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: UNREALIZED GAIN ON INVESTMENTS. AMOUNT: 26,899.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE 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/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0FREDERICK RUSSELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05088872579
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VICTOR R QUARANTA POST #397
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0THE AMERICAN LEGION DEPT OF MASS
ReturnHeader/Filer/BusinessNameControlTxt0VICT
ReturnHeader/Filer/EIN0046190028
ReturnHeader/Filer/PhoneNum05087522977
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 670
ReturnHeader/Filer/USAddress/CityNm0SHREWSBURY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001545
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042595327
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0O'CONNOR MALONEY & CO CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01 MERCANTILE STREET SUITE 760
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WORCESTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001608
ReturnHeader/PreparerPersonGrp/PhoneNum05087576391
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEVIN G JOHNSON
ReturnHeader/ReturnTs02024-11-15T15:06:21-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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Filings