Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 02-01-2023 , and ending 01-31-2024
Name of foundation
VENEZUELAN ASSOCIATION OF MASSACHUSETTS INC
 
% Denise Rincon
Number and street (or P.O. box number if mail is not delivered to street address)32 STOWERS ST
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Revere, MA02151
A Employer identification number

83-2646991
B Telephone number (see instructions)

C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$6,734J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 36,774
2 Check right arrow.............
3 Interest on savings and temporary cash investments 0    
4 Dividends and interest from securities... 0 0 0
5a Gross rents............ 0    
b Net rental income or (loss) 0
6a Net gain or (loss) from sale of assets not on line 10 0
b Gross sales price for all assets on line 6a 0
7 Capital gain net income (from Part IV, line 2)... 0
8 Net short-term capital gain.........  
9 Income modifications........... 0
10a Gross sales less returns and allowances 0
b Less: Cost of goods sold.... 0
c Gross profit or (loss) (attach schedule)..... 0 0
11 Other income (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
7,894 0 0
12 Total. Add lines 1 through 11........ 44,668 0 0
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0 0 0
14 Other employee salaries and wages...... 0 0 0 0
15 Pension plans, employee benefits....... 0 0 0 0
16a Legal fees (attach schedule)......... 0 0 0 0
b Accounting fees (attach schedule)....... 0 0 0 0
c Other professional fees (attach schedule).... 0 0 0 0
17 Interest............... 0 0 0 0
18 Taxes (attach schedule) (see instructions)... 0 0 0 0
19 Depreciation (attach schedule) and depletion... 0 0 0
20 Occupancy.............. 0 0 0 0
21 Travel, conferences, and meetings....... 202 0 0 0
22 Printing and publications.......... 0 0 0 0
23 Other expenses (attach schedule)....... Click to see list of attachments
List of Attached Documents:
// Content
18,106 0 0 0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 18,308 0 0 0
25 Contributions, gifts, grants paid....... 44,581 44,581
26 Total expenses and disbursements. Add lines 24 and 25 62,889 0 0 44,581
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -18,221
b Net investment income (if negative, enter -0-) 0
c Adjusted net income (if negative, enter -0-)... 0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 19,747 4,677 4,677
2 Savings and temporary cash investments......... 0    
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow   0    
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow   0    
5 Grants receivable................. 0    
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions)..... 0 0  
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow   0 0  
8 Inventories for sale or use.............. 4,981 1,876 1,876
9 Prepaid expenses and deferred charges.......... 0 0  
10a Investments—U.S. and state government obligations (attach schedule)   0  
b Investments—corporate stock (attach schedule).......   0  
c Investments—corporate bonds (attach schedule).......   0  
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow     0  
12 Investments—mortgage loans............. 0    
13 Investments—other (attach schedule)..........   0  
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow     0  
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
315 		Click to see attachment
List of Attached Documents:
// Content
181 		Click to see attachment
List of Attached Documents:
// Content
181
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 25,043 6,734 6,734
Liabilities 17 Accounts payable and accrued expenses.......... 88 0
18 Grants payable................. 0 0
19 Deferred revenue................. 0 0
20 Loans from officers, directors, trustees, and other disqualified persons 0 0
21 Mortgages and other notes payable (attach schedule)......   0
22 Other liabilities (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
0 		Click to see attachment
List of Attached Documents:
// Content
0
23 Total liabilities (add lines 17 through 22)......... 88 0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 24,955 6,734
25 Net assets with donor restrictions............ 0  
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 24,955 6,734
30 Total liabilities and net assets/fund balances (see instructions). 25,043 6,734
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
24,955
2
Enter amount from Part I, line 27a .....................
2
-18,221
3
Other increases not included in line 2 (itemize) right arrow
3
 
4
Add lines 1, 2, and 3 ..........................
4
6,734
5
Decreases not included in line 2 (itemize) right arrow
5
 
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
6,734
Form 990-PF (2023)
Form 990-PF (2023)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1a
b
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2  
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 0
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2........................... 3  
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5  
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 0
b Exempt foreign organizations—tax withheld at source...... 6b  
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7  
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9 0
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10  
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow0 Refundedright arrow 11 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
 
No
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowMA
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
Yes
 
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowwww.venezuelanassociationofma.com
14
The books are in care ofright arrowJose Viveiros Telephone no.right arrow (781) 696-7301

Located atright arrow13 Arch StMaldenMA ZIP+4right arrow02148
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2023, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
No
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2023? .............
1d
 
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
No
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
right arrow20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2023 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
if the foundation had excess business holdings in 2023.) .....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
No
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
Jose ViveirosClick to see attachment
List of Attached Documents:
// Content
Treasurer
15.00 		0 0 0
13 Arch St
Malden,MA02148
Germania GaliciaClick to see attachment
List of Attached Documents:
// Content
Clerk
5.00 		0 0 0
4 Skyview Dr
Millbury,MA01527
Eileen SanzonettiClick to see attachment
List of Attached Documents:
// Content
Clerk Assistant
5.00 		0 0 0
152 Winthrop Rd
Unit 1
Brookline,MA02245
Jose ViveirosClick to see attachment
List of Attached Documents:
// Content
Director
15.00 		0 0 0
13 Arch St
Malden,MA02148
Germania GaliciaClick to see attachment
List of Attached Documents:
// Content
Director
5.00 		0 0 0
4 Skyview Dr
Millbury,MA01527
Eileen SanzonettiClick to see attachment
List of Attached Documents:
// Content
Director
5.00 		0 0 0
152 Winthrop Rd
Unit 1
Brookline,MA02245
Denise RinconClick to see attachment
List of Attached Documents:
// Content
President
40.00 		0 0 0
32 Stowers St
Revere,MA02151
Denise RinconClick to see attachment
List of Attached Documents:
// Content
Director
40.00 		0 0 0
32 Stowers St
Revere,MA02151
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
 
Total number of other employees paid over $50,000...................right arrow  
Form 990-PF (2023)
Form 990-PF (2023)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
 
Total number of others receiving over $50,000 for professional services.............right arrow  
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1 We sent humanitarian aid to 25 different organizations & individuals inside Venezuela. 10,615
2 Assistance to several new Venezuelan migrants arriving to Massachusetts 26,881
3 Promote Venezuelan Cultural Values educate & create awareness 2,320
4 Support and assist local resident Venezuelans who were in a financial hardship 4,765
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow  
Form 990-PF (2023)
Form 990-PF (2023)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
0
b
Average of monthly cash balances.......................
1b
0
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
0
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) Click to see attachment
List of Attached Documents:
// Content
.............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
0
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
0
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
0
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
0
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
 
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
 
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
 
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
 
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
 
6
Deduction from distributable amount (see instructions).................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
 
Part XI
Qualifying Distributions (see instructions)
1
Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
a
Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
1a
44,581
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
0
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
0
b
Cash distribution test (attach the required schedule) Click to see attachment
List of Attached Documents:
// Content
.................
3b
0
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
44,581
Form 990-PF (2023)
Form 990-PF (2023)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2022 		(c)
2022 		(d)
2023
1 Distributable amount for 2023 from Part X, line 7  
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2022:
a From 2018......  
b From 2019......  
c From 2020......  
d From 2021......  
e From 2022......  
f Total of lines 3a through e ........  
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$  
a Applied to 2022, but not more than line 2a  
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		 
c Treated as distributions out of corpus (Election
required—see instructions)........ 		 
d Applied to 2023 distributable amount.....  
e Remaining amount distributed out of corpus  
5 Excess distributions carryover applied to 2023.    
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5  
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		 
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		 
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		 
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		 
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		 
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		 
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		 
10 Analysis of line 9:
a Excess from 2019....  
b Excess from 2020....  
c Excess from 2021....  
d Excess from 2022....  
e Excess from 2023....  
Form 990-PF (2023)
Form 990-PF (2023)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2023, enter the date of the ruling ...... right arrow
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
0 0 0 0 0
b 85% (0.85) of line 2a ......... 0 0 0 0 0
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		44,581 0 0 0 44,581
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		0 0 0 0 0
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		44,581 0 0 0 44,581
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ...... 0 0 0 0 0
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		 0 0 0 0 0
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		0 0 0 0 0
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		0 0 0 0 0
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		0 0 0 0 0
(3) Largest amount of support
from an exempt organization		 0 0 0 0 0
(4) Gross investment income 0 0 0 0 0
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow
aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
Form 990-PF (2023)
Form 990-PF (2023)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year
Corazon por Venezuela


Av Centurion con San Carlos
Las Palmas Nueva Barcelona
Barcelona,Anzoategui06001
VE 		No Relationship NC General donations: medicine clothes shoes toys etc 1,494
Ana Villalobos


Barrio Rey de Reyes Av 70 A
Casa 96b 148
Maracaibo,Zulia04001
VE 		No Relationship I Assistance for his son's health. We sent $ 200 through Zelle. 200
Donna Velazquez


315 Blue Hill Avenue
Dorchester,MA02121 		No Relationship I Assistance for her baby. 675
Angel Becerra


La Rinconada
Res Araure Edf 28
Caracas,Distrito Capital01090
VE 		No Relationship I Diapers 100
Flor de la Esperanza


Urb Monterreal Calle Rodeo
Casa 4
Lara,Barquisimeto03001
VE 		No Relationship NC Humanitarian Assistance 330
Las Siervas del Santisimo


Av Urdaneta cruce con Av Espinola
Casa 107 52
Valencia,Carabobo02001
VE 		No Relationship NC Donation of Toys for children in need. 331
Casa Hogar Tovar


Carrera 4ta diagonal a la iglesia d
Al frente de la Clinica Cenca
Merida,Merida05115
VE 		No Relationship NC Assistance to elder people. 700
HONIM


Barrio El Suspire
Carrera 1 con Calle 4
Barquisimeto,Lara03001
VE 		No Relationship NC Humanitarian Assistance to children in need: disable children 500
Iglesia Santa Cruz


Av Bicentenario
Frente a la Plaza Piar
Maturin,Monagas06201
VE 		No Relationship NC Humanitarian Aid for people in need 570
Fundacion Angeles Chiquinquirenos


Av 4 entre calles 57 y 58
Edificio Los Amigos P 2
Maracaibo,Zulia04001
VE 		No Relationship NC Assistance with New Toys for poor kids. 575
Fundacion Aliento Venezuela


Urb JOSE LAURENCIO SILVA
TORRE 8 PISO 01 Apart 02
San Carlos,Cojedes02112
VE 		No Relationship NC Humanitarian Aid for people in need 820
Fundacion Social Guayacan Norte


Avenida Juan Bautista
Guayacan Norte Tradicional
Margarita,Nueva Esparta06318
VE 		No Relationship NC Humanitarian Aid for people in need 1,001
Tamara Aguana


Urb Villa Brasil
Manzana 116 Casa 8
Puerto Ordaz,Bolivar08050
VE 		No Relationship I Humanitarian Aid 200
Carlos Luis Mujica


Calle C Edificio Samanta
Piso 4 4C
Urb Santa Rosa de Lima,Bolivar01050
VE 		No Relationship I Humanitarian Aid 100
Fundacion Escuela del Menor


Urb San Jose de Maya Sector H
Manzana 2 Casa 8
San Felipe,Yaracuy03201
VE 		No Relationship NC Humanitarian Aid for people in need 1,165
Casa de Venezuela New England


30 Brookdale Ave
Dedham,MA02026 		No Relationship NC Educational Purposes - Creating awareness about the Venezuelan Crisis 1,500
New Arrivals in Massachusetts


32 Stowers St
Revere,MA02151 		No Relationship I Assistance with clothing boots shoes and gloves. 508
Gregory Salazar


707 Metropolitan Ave
Hyde Park,MA02136 		No Relationship I Donation for Humanitarian Purposes to a Student who was hit by a car: used for rent food and others. 7,500
Carlos Regalado


17 Thatcther St
Brockton,MA02302 		No Relationship I Donation for an adult above 60 with Health Problems. 2,783
Pablo Plaza


820 Washington St
Stoughton,MA02072 		No Relationship I Assistance to a new migrant arriving to MA: clothes food and others. 435
Maria Pulido


37 Cambridge Street
Revere,MA02151 		No Relationship I Assistance to a New Arrival: rent 700
Fernando Martinez


25 Leonard St
Dorchester,MA02122 		No Relationship I Assistance to a New Arrival in Massachusetts: Food phones clothes others. 1,964
Veronica Guevara


87 School St
Roxbury,MA02119 		No Relationship I Assistance to a New Arrival in Massachusetts: Food clothes and attorney fees. 1,225
Jackson Gonzalez


59 Manchester St
Apt 4
Leominster,MA01453 		No Relationship I Assistance to a New Arrival in Massachusetts: RENT 228
Monica Mosquera


73 Sunnyside St
Hyde Park,MA02136 		No Relationship I Loss of a loved person: Her husband was hit by a car. 400
Kareliz Santeliz


8 Quarry In
Apt 1309
Malden,MA02148 		No Relationship I Donation for funeral costs. His kid was killed. 1,000
Grismar Molina


55 Ariadne Rd
Dedham,MA02026 		No Relationship I Assistance for a new arrival in Massachusetts 663
Greimar Echenique


12 Prince St
Lynn,MA01902 		No Relationship I Assistance to a New Arrival in Massachusetts 300
Iris de la Victoria


27 Arlington St
Worcester,MA01604 		No Relationship I Assistance to a New Arrival in Massachusetts: to pay rent 300
German Garcia


444 Harrison Avenue
Boston,MA02118 		No Relationship I Assistance to a New Arrival in Massachusetts. 240
Franklin Marval


11 Humphreys St
Dorchester,MA02125 		No Relationship I Donation for an art proyect: Helping Venezuela 175
Felix Vaquez


198 Cumberland Rd
Lowell,MA01850 		No Relationship I Assistance to a New Arrival 615
Angel Lopez


198 Cumberland Rd
Lowell,MA01850 		No Relationship I Assistance to a New Arrival 1,170
Alejandro Castillo


820 Washington St
Stoughton,MA02072 		No Relationship I Assistance to a New Arrival 700
Alexander Acosta


4785 Washington St
Apto 1
West Roxbury,MA02132 		No Relationship I Assistance to a New Arrival 100
Andrea Barrera


15 Grove St
Brockton,MA02301 		No Relationship I Help for a family who needed help. 100
Pedro Torrealba


55 Powder Hill Rd
Barnstable,MA02630 		No Relationship I Assistance to a New Arrival in Massachusetts 449
Arlen Daza


Sleep Inn 38 71 13th St
New York,NY11101 		No Relationship I Assistance to a Venezuelan with severe health issues. 280
Eduviges Cedeno


4 McKeon Rd
Worcester,MA01610 		No Relationship I Assistance to a New Arrival to Massachusetts: Food 95
Luis Mendez


112 Southampton St
Boston,MA02118 		No Relationship I Assistance to a New Arrival in Massachusetts 305
Andri Pulgar


19 Stuart Street
Boston,MA02116 		No Relationship I Assistance to a New Arrival in Massachusetts 481
Franklin Barrios


444 Harrison Ave
Boston,MA02118 		No Relationship I Assistance to a New Arrival in Massachusetts 182
Henry Reyes


321 Broadway Ave
Malden,MA02148 		No Relationship I Assistance to a New Arrival in Massachusetts 716
Victor Bolanos


9 Sheridan Ave
Medford,MA02155 		No Relationship I Assistance to a New Arrival in Massachusetts 1,472
Crismar Carpintero


19 Stuart Street
Boston,MA02116 		No Relationship I Assistance to a New Arrival in Massachusetts 471
Alonso Rojas


23 Barry St
Dorchester,MA02125 		No Relationship I Assistance to a New Arrival in Massachusetts 230
Meiker Montanos


12215 W Chenango Dr
Morrison,CO80465 		No Relationship I Assistance to a New Arrival Venezuelan Family with a child with a Severe Health Problem: congenital heart disease 233
Nilliret Gonzalez


707 Metropolitan Ave
Hyde Park,MA02136 		No Relationship I Assistance to a New Arrival in Massachusetts with a son with a complicated health issue. 208
Jose Viveiros


13 Arch Dr
Malden,MA04128 		No Relationship I Funeral Home Flowers for the loss of a loved one. 202
Martha Vineyard's Migrants


18 Airport Rd
Boston,MA02128 		No Relationship I Assistance of Venezuelan Migrants from Martha's Vineyard Group. 121
New Venezuelan Arrivals in MA


13 Arch Dr
Malden,MA04128 		No Relationship I Assistance to different New Arrivals in Massachusetts with phones and month plans of service. 1,508
New Venezuelan Arrivals in MA


32 Stowers St
Revere,MA02151 		No Relationship I Assistance to Venezuelan New Arrivals in Massachusetts with food. 204
Emilio Buitriago


P O Box 42877
Philadelphia,PA19101 		No Relationship I Educational Video for Migrants. 50
Judetsy Cumana


Av Centurion con San Carlos
Nueva Barcelona,Anzoategui06001
VE 		No Relationship I Assistance for a child with severe health problems. The child was under intensive therapy. Her family had to purchase a medicine. 100
Venezuelan Community in MA


152 Winthrop Rd
Unit 1
Brookline,MA02445 		No Relationship I Donation of electronic devices as rewards in Fundraising events. 595
Vanesa Rodrigues


Urb Jose Antonio Anzoategui
Calle 18 Casa 25
Barcelona,Anzoategui06001
VE 		No Relationship I Humanitarian Assistance to a family in need 100
Gladis Fagundez


Parroquia El Valle
Calle De Bruzual Casa 39 Piso 1
Caracas,Distrito Capital01090
VE 		No Relationship I Humanitarian Assistance to a family in need. 200
Jorgelina Velasquez


La Vela Calle Edgar Sanabria
Sector Maturi
Falcon,Falcon06201
VE 		No Relationship I Humanitarian Assistance to a family in need. 200
Naylet Alvarado


Calle 19
Casa 6 75
El Tocuyo,Lara03018
VE 		No Relationship I Humanitarian assistance to a family in need. 200
Fanny Ospina


Barrio Union Carrera 2
Casa 12 011
Barquisimeto,Lara03001
VE 		No Relationship I Humanitarian assistance to a family in need. 200
Daniel Bonilla


Calle El Retiro Carretera 7 A
Casa 96 Parroquia San Simon
Maturin,Monagas06201
VE 		No Relationship I Humanitarian Assistance for a family in need 200
Arelys Acuna


Av Bicentenario Casa 19
Calle 27 con Carrera 8
Maturin,Monagas06201
VE 		No Relationship I Humanitarian Assistance for a family in need 200
Neiza Colman


Barrio Juan Pablo Segundo
Calle 23 y 24 Casa 23 28
Maracaibo,Zulia04004
VE 		No Relationship I Humanitarian Assistance for a family in need 200
Luisa Chirinos


Urb Villa Sur Calle 200
Lote 6 Casa 236
Maracaibo,Zulia04001
VE 		No Relationship I Humanitarian Assistance for a family in need. 200
Iglesia Misionera de la Esperanza


Urb Zaparra Edf Los Amigos 2
Av 4 a Calle 57 y 58
Maracaibo,Zulia04002
VE 		No Relationship NC Donation of Christmas Toys to Orphan Kids. 429
Maria Ruiz


Sector La Planicie Av Principal
Casa 13 al lado de la iglesia
Trujillo,Trujillo03102
VE 		No Relationship I Humanitarian Aid for families in need 100
Aracelis Ramirez


Av Sucre Casa 4 53
La Concepcion de Carache
Carache,Trujillo04033
VE 		No Relationship I Humanitarian Assistance to a family in need 200
Yeriver Gonzalez


13 Arch St
Malden,MA02148 		No Relationship I Assistance for FOOD to a Venezuelan family. 240
Jose Jimenez


733 Broadway
Apto 5
Revere,MA02151 		No Relationship I Assistance to a new migrant arriving to MA: clothes food and others. 170
Ubaldo Arcaya


265 Lakeside Avenue
Marlborough,MA01752 		No Relationship I Assistance to a new migrant: need for food clothes rent etc. 1,066
New Venezuelan Arrivals in MA


304 Washington St
Brigthon,MA02135 		No Relationship I Dinner invitation for three Venezuelan Families with extreme need. 207
Ana Tellez


15 Manning St
Roslindale,MA02131 		No Relationship I Assistance for a New Arrival in MA: Rent 1,200
Total .................................right arrow 3a 44,581
bApproved for future payment
Total ................................. right arrow 3b  
Form 990-PF (2023)
Form 990-PF (2023)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a     0   0 0
b     0   0 0
c     0   0 0
d     0   0 0
e     0   0 0
f     0   0 0
    0   0 0
gFees and contracts from government agencies          
2 Membership dues and assessments ....   0   0 0
3 Interest on savings and temporary cash
investments ........... 		  0   0 0
4 Dividends and interest from securities ....   0   0 0
5 Net rental income or (loss) from real estate:
aDebt-financed property......   0   0 0
bNot debt-financed property.....   0   0 0
6 Net rental income or (loss) from personal property   0   0 0
7 Other investment income .....   0   0 0
8 Gain or (loss) from sales of assets other than
inventory ............ 		  0   0 0
9 Net income or (loss) from special events:   0   0 0
10 Gross profit or (loss) from sales of inventory   0   0 0
11 Other revenue:
aIn-kind donations received from various (Food, clothes, hygiene, medical, toys) 		  0   0 7,894
b     0   0 0
c     0   0 0
d     0   0 0
e     0   0 0
12 Subtotal. Add columns (b), (d), and (e) .. 0 0 7,894
13Total. Add line 12, columns (b), (d), and (e)..................
13
7,894
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
11(a) Venezuelan Association of MA accept collects & stores in-kind donations such as Food clothes hygiene medical toys etc from various individuals & companies & then redistribute then to various small organizations inside Venezuela such as churches orphanages hospitals & schools via shipped boxes. Venezuelan Association of MA also provides in-kind donations orientation limited financial assistance to Venezuelan migrant arrivals to MA
Form 990-PF (2023)
Form 990-PF (2023)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
 
(2) Other assets.................................
1a(2)
 
 
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
 
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
 
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
 
(4) Reimbursement arrangements...........................
1b(4)
 
 
(5) Loans or loan guarantees.............................
1b(5)
 
 
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
 
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
 
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

(a) Name of organization (b) Type of organization (c) Description of relationship
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
right arrow right arrow
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date Check if self-
employed right arrow		 PTIN
Firm's name SmallBullet
 Firm's EIN SmallBullet
Firm's address SmallBullet


 Phone no.
Form 990-PF (2023)
Additional Data


Software ID: 23017649
Software Version: V2.0


Form 990PF - Special Condition Description:
Special Condition Description

TY 2023 CompensationExplanation
Name:
VENEZUELAN ASSOCIATION OF MASSACHUSETTS INC
EIN:
83-2646991
Software ID:
23017649
Software Version:
V2.0
Person Name Explanation
Jose Viveiros Volunteer without pay.
Germania Galicia Volunteer without pay.
Eileen Sanzonetti Volunteer without pay.
Jose Viveiros Volunteer without pay.
Germania Galicia Volunteer without pay.
Eileen Sanzonetti Volunteer without pay.

TY 2023 OtherAssetsSchedule
Name:
VENEZUELAN ASSOCIATION OF MASSACHUSETTS INC
EIN:
83-2646991
Software ID:
23017649
Software Version:
V2.0
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
Project equipment 315 181 181


TY 2023 OtherExpensesSchedule
Name:
VENEZUELAN ASSOCIATION OF MASSACHUSETTS INC
EIN:
83-2646991
Software ID:
23017649
Software Version:
V2.0
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Shipment expenses 5,980 0 0 0
Fundraising Events 8,801 0 0 0
Educational Events Expenses 949 0 0 0
Damaged inventory 760 0 0 0
Tax fees 454 0 0 0
Office Supplies 375 0 0 0
Cultural Events expenses 292 0 0 0
Web Hosting Service 143 0 0 0
Depreciation Office Equipment 134 0 0 0
Bank Fees 81 0 0 0
Miscellaneous Expenses 137 0 0 0


TY 2023 OtherIncomeSchedule2
Name:
VENEZUELAN ASSOCIATION OF MASSACHUSETTS INC
EIN:
83-2646991
Software ID:
23017649
Software Version:
V2.0
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
In-kind Donations 7,577 0 0
Other income 317 0 0