TIN:
SCHEDULE O
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2019
Open to Public
Inspection
Inspection
Name of the organization
VETERANS OF FOREIGN WARS DEPT VFW MASS
Employer identification number
04-1242419
04-1242419
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE SUBDIVISION OF THE VETERANS OF FOREIGN WARS OF THE UNITED STATES SHALL BE KNOWN AS THE "DEPARTMENT OF MASSACHUSETTS, VETERANS OF FOREIGN WARS OF THE UNITED STATES," HEREINAFTER REFERRED TO AS "DEPARTMENT." EACH SUBORDINATE POST OF THE VETERANS OF FOREIGN WARS OF THE UNITED STATES IN THE COMMONWEALTH OF MASSACHUSETTS, HOLDING A CHARTER WITH THE VETERANS OF FOREIGN WARS OF THE UNITED STATES, SHALL BE MEMBERS OF THIS DEPARTMENT AND SUBJECT TO ITS REGULATIONS AND CONTROL. THE GOVERNMENT AND MANAGEMENT OF THE DEPARTMENT SHALL BE VESTED IN THE ELECTED AND APPOINTED OFFICERS OF THIS DEPARTMENT. THIS DEPARTMENT SHALL BE GOVERNED BY A DEPARTMENT CONVENTION SUBORDINATE TO THE NATIONAL CONVENTION. THE DEPARTMENT CONVENTION SHALL CONSIST OF: A) THE COMMANDER-IN-CHIEF AND PAST COMMANDERS-IN-CHIEF WHO ARE MEMBERS IN GOOD STANDING IN A POST WITHIN THE DEPARTMENT B) THE NATIONAL COUNCIL MEMBER, THE DEPARTMENT COMMANDER, ALL PAST DEPARTMENT COMMANDERS WHO ARE MEMBERS IN GOOD STANDING IN A POST WITHIN THE DEPARTMENT; ALL ELECTIVE OFFICERS OF THE DEPARTMENT, THE ADJUTANT, CHIEF OF STAFF AND INSPECTOR. C) ALL DISTRICT COMMANDERS THROUGHOUT THE DEPARTMENT. IN THE ABSENCE OF THE DISTRICT COMMANDER, THE DISTRICT SENIOR VICE COMMANDER, OR IN HIS ABSENCE, THE DISTRICT JUNIOR VICE COMMANDER MAY BE REGISTERED AND FUNCTION AS A MEMBER OF THE CONVENTION. D) ALL POST COMMANDERS THROUGHOUT THE DEPARTMENT. IN THE ABSENCE OF THE POST COMMANDER, THE POST SENIOR VICE COMMANDER, OR IN HIS ABSENCE, THE POST JUNIOR VICE COMMANDER MAY BE REGISTERED AND FUNCTION AS A MEMBER OF THE CONVENTION. E) DELEGATES TO BE ELECTED BY THE POSTS. (ONE (1) FOR EACH THIRTY (30) MEMBERS OR A FRACTION THEREOF, IN GOOD STANDING IN THE POST AT THE DATE OF ELECTION.) |
| FORM 990, PART VI, SECTION A, LINE 7A | THE GOVERNMENT AND MANAGEMENT OF THE DEPARTMENT SHALL BE VESTED IN THE ELECTED AND APPOINTED OFFICERS OF THIS DEPARTMENT. ELECTIVE: ELECTIVE OFFICERS SHALL BE COMMANDER, SENIOR VICE COMMANDER, JUNIOR VICE COMMANDER, QUARTERMASTER, JUDGE ADVOCATE, SURGEON, CHAPLAIN. APPOINTIVE: THE APPOINTIVE OFFICERS SHALL BE THE ADJUTANT, CHIEF OF STAFF, INSPECTOR, HISTORIAN, PATRIOTIC INSTRUCTOR, SERVICE OFFICER, LEGISLATIVE OFFICER AND PUBLIC RELATIONS OFFICER. THE ELECTIVE DEPARTMENT OFFICERS SHALL BE NOMINATED AND ELECTED AT THE ANNUAL DEPARTMENT CONVENTION. THE ELECTION SHALL BE BY VOICE VOTE OR ROLL CALL. A MAJORITY OF ALL VOTES CAST SHALL BE NECESSARY FOR THE DECLARATION OF ELECTION. IF THERE IS NO ELECTION ON THE FIRST BALLOT, THE NAME OF THE COMRADE RECEIVING THE LOWEST NUMBER OF VOTES SHALL BE DROPPED AND SO ON IN SUCCESSIVE BALLOTS UNTIL AN ELECTION IS MADE. OFFICERS SHALL BE INSTALLED BEFORE ADJOURNMENT OF THE CONVENTION. |
| FORM 990, PART VI, SECTION A, LINE 7B | THIS DEPARTMENT SHALL BE GOVERNED BY A DEPARTMENT CONVENTION SUBORDINATE TO THE NATIONAL CONVENTION. THE DEPARTMENT CONVENTION SHALL CONSIST OF: A) THE COMMANDER-IN-CHIEF AND PAST COMMANDERS-IN-CHIEF WHO ARE MEMBERS IN GOOD STANDING IN A POST WITHIN THE DEPARTMENT B) THE NATIONAL COUNCIL MEMBER, THE DEPARTMENT COMMANDER, ALL PAST DEPARTMENT COMMANDERS WHO ARE MEMBERS IN GOOD STANDING IN A POST WITHIN THE DEPARTMENT; ALL ELECTIVE OFFICERS OF THE DEPARTMENT, THE ADJUTANT, CHIEF OF STAFF AND INSPECTOR. C) ALL DISTRICT COMMANDERS THROUGHOUT THE DEPARTMENT. IN THE ABSENCE OF THE DISTRICT COMMANDER, THE DISTRICT SENIOR VICE COMMANDER, OR IN HIS ABSENCE, THE DISTRICT JUNIOR VICE COMMANDER MAY BE REGISTERED AND FUNCTION AS A MEMBER OF THE CONVENTION. D) ALL POST COMMANDERS THROUGHOUT THE DEPARTMENT. IN THE ABSENCE OF THE POST COMMANDER, THE POST SENIOR VICE COMMANDER, OR IN HIS ABSENCE, THE POST JUNIOR VICE COMMANDER MAY BE REGISTERED AND FUNCTION AS A MEMBER OF THE CONVENTION. E) DELEGATES TO BE ELECTED BY THE POSTS. (ONE (1) FOR EACH THIRTY (30) MEMBERS OR A FRACTION THEREOF, IN GOOD STANDING IN THE POST AT THE DATE OF ELECTION.) |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS REVIEWED BY THE BOARD BEFORE FILING. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD AND FINANCE COMMITTEES REVIEW AND SET ALL STAFF SALARIES. |
| FORM 990, PART VI, SECTION C, LINE 18 | COPIES OF ALL RETURNS AND FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST WITH REASONABLE ADVANCE TIMING. |
| FORM 990, PART VI, SECTION C, LINE 19 | COPIES OF ALL RETURNS AND FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST WITH REASONABLE ADVANCE TIMING. |
| FORM 990, PART IX, LINE 24E | SUPPLIES: PROGRAM SERVICE EXPENSES 13,641. MANAGEMENT AND GENERAL EXPENSES 4,547. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,188. POSTAGE: PROGRAM SERVICE EXPENSES 13,111. MANAGEMENT AND GENERAL EXPENSES 4,370. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,481. REAL ESTATE TAXES: PROGRAM SERVICE EXPENSES 13,577. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,577. COMMANDER/PRESIDENT - TRAVEL: PROGRAM SERVICE EXPENSES 8,738. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,738. MISC EXPENSES: PROGRAM SERVICE EXPENSES 6,196. MANAGEMENT AND GENERAL EXPENSES 2,530. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,726. VOD PROGRAM: PROGRAM SERVICE EXPENSES 6,411. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,411. PRINTING: PROGRAM SERVICE EXPENSES 3,785. MANAGEMENT AND GENERAL EXPENSES 1,262. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,047. ENTERTAINMENT EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,040. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,040. TELEPHONE: PROGRAM SERVICE EXPENSES 3,565. MANAGEMENT AND GENERAL EXPENSES 1,188. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,753. COUNCIL OF ADMINISTRATION TRAVEL: PROGRAM SERVICE EXPENSES 2,109. MANAGEMENT AND GENERAL EXPENSES 703. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,812. APPRAISAL: PROGRAM SERVICE EXPENSES 2,750. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,750. CONTINGENCY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,588. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,588. SERVICE CHARGES: PROGRAM SERVICE EXPENSES 1,640. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,640. BANK & INVESTMENT FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 714. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 714. OBITUARY EXPENSES: PROGRAM SERVICE EXPENSES 104. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 104. |
| FORM 990, PAGE 12, PART XII, LINE 2C | THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OF THE AUDIT, REVIEW, OR COMPILATION OF ITS FINANCIAL STATEMENTS OR SELECTION PROCESS FOR AN INDEPENDENT ACCOUNTANT DURING THE TAX YEAR. |
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2019
Additional Data
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