Veterans of Foreign Wars of Us Dept of Mass Dr George 996 Vfw-mass

Nonprofit profile at a glance

EIN
042138688
IRS 990 coverage
2013–2020
Forms available
Form 990 2020
Location
North Adams, MA, USA
Phone
4136649042
Rating confidence
Limited

Reported finances

Revenue
$-507
Expenses
$23,711
Assets
$312,927
Liabilities
$53,621

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • JOSEPH ZUSTRA (PRESIDENT)

Highest reported compensation

  • LUIS J BEVERAGGI (TREASURER): $2,100 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Common goodwill thru care for vets

What it reported doing in 2020

A fraternal membership organization of veterans that have performed service outside the us. Achievements include: scholarships granted each year, child parties decore and funeral services, relief for fire victims and other relief services. Number of clients served go far beyond membership as to be uncountable, the joy of needy children receiving gifts, meals and fun is not measurable, solace to widows and widowers during times of grief is unmeasurable to the aging and new vets.

Operating model

Revenue model
Donor-supported. 74% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 26
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4,776.7%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 13.2; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 8.9%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: -14.2% per year; rating input score 0; 31st percentile among comparable filings
  • Revenue growth: -13.1% per year; rating input score 0; 31st percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 0% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $2K · 4 people listed
  • Consistency: 10 of 20 current checks pass · 10 findings to review
  • Schedules: 2 filed schedules
  • Filing history: 7 filing years from 2013 to 2020
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX FeesForServicesAccounting column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX GrantsToDomesticIndividuals column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Interest column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Occupancy column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX OtherSalariesAndWages column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX PayrollTaxes column sum did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.