2024-11-15T12:13:56-06:00 2023-12-31 043257840 CRR LLP 545 Salem Street Wakefield MA 01880 990 2023-01-01 041850950 Sons of Italy in America Grand Lodge of MA - General Fund SONS 6174895234 93 Concord Avenue Belmont MA 02478 Rodolfo Viscomi President 6174895234 2024-11-14 1 0 John F Rizzo CPA P00392113 7812797788 2024-11-13 2023 2024-10-15 13:58:12Z Rodolfo Viscomi 93 Concord Avenue Belmont MA 02478 294107 0 X www.osiama.org X 1914 MA Operate and maintain fraternal lodge system. 15 15 1 0 0 0 0 0 133304 144515 1386297 27224 100269 122368 1619870 294107 789 2929 0 0 59822 105323 0 0 68056 159649 235955 220260 344207 1399610 -50100 1516681 1475541 25751 34041 1490930 1441500 Operate and maintain fraternal lodge system. 0 0 101195 27224 Operate a fraternal lodge system and provide members with a periodical related to Italian heritage, news and events. 101195 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MA X X Rodolfo Viscomi 6174895235 93 Concord Avenue Belmont MA 02478 X Rodolfo Viscomi President 0.00 X X 0 0 0 Marisa Ranalli 1st Vice President 0.00 X X 0 0 0 Kathi Young 2nd Vice President 0.00 X X 0 0 0 Denise Furnari Past President 0.00 X 0 0 0 Brenda Buonanno Orator 0.00 X 0 0 0 Rita Anderson Recording Secretary 0.00 X X 0 0 0 Pio Frittitta Financial Secretary 0.00 X X 0 0 0 Armand Buonanno Treasurer 0.00 X X 0 0 0 Salvatore Circosta Trustee 0.00 X 0 0 0 Sylvia Pacetti-Poirier Trustee 0.00 X 0 0 0 Lilia Viscomi Trustee 0.00 X 0 0 0 Agnes Nobile Trustee 0.00 X 0 0 0 Eric Waugh Trustee 0.00 X 0 0 0 Ian Hatfield Trustee 0.00 X 0 0 0 Eleanora DiRuzza Trustee 0.00 X 0 0 0 Matthew Ezekiel Trustee 0.00 X 0 0 0 Anthony Isgro Trustee 0.00 X 0 0 0 0 0 0 0 0 0 0 0 Per Capita Income 900099 140240 140240 Application Fees 900099 4275 4275 144515 27224 27224 Fundraising Revenue 900099 69566 69566 Administrative Reimbur 900099 51281 51281 Miscellaneous Income 900099 940 940 581 581 122368 294107 27224 0 266883 X 2929 2929 90756 90756 7266 7266 7301 7301 5650 5650 8058 8058 3204 3204 4400 4400 4750 4750 27006 17723 9283 1824 1824 National Dues 81378 81378 Hotel Rooms and Banquet 34053 34053 Advertising Magazine 16888 16888 Miscellaneous 14224 14224 34520 9800 24720 344207 101195 174956 68056 87657 423609 42727 51262 45678 45678 0 0 1000670 1386297 0 1516681 1475541 25751 34041 25751 34041 X 1490930 1441500 1490930 1441500 1516681 1475541 -50100 670 0 X X 0 1 X 1 0 8050 8050 9525 1475 8050 10000 475 9525 27533 27533 0 18145 18145 0 0 X 294777 670 670 294107 0 294107 344207 0 344207 0 344207 Part V, Line 4: These funds are to be used for the creation and maintenance of an archive and historical museum. Part X, Line 2: Financial Accounting Standards Board (FASB) issued ASC Topic 740, "Income Taxes" (ASC 740). ASC 740 clarifies the accounting for income taxes by prescribing a minimum probability threshold that a tax position must meet before a financial statement benefit is recognized. The minimum threshold is defined in ASC 740 as a tax position that is more likely than not to be sustained upon examination by the applicable tax authority, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. As of December 31, 2023, the General Fund had no material unrecognized tax benefits and no adjustments to liabilities or operations were required under ASC 740. The General Fund's practice was and continues to be to recognize interest and penalty expenses related to uncertain tax positions in income tax expense, which was zero at the adoption date and for the year ended December 31, 2023. Generally, the General Fund's preceding three tax years are subject to examination by federal and state taxing authorities. There are no income tax examinations currently in process. OSIA Trust of 1985 Common Management 4400 Rent 0 Form 990, Part VI, Section B, line 11b The State Council reviews Form 990 for any errors or ommissions and verfies information and consistency with audited financial statements, accounting records and other documents maintained by the Organization. Form 990, Part VI, Section B, line 12c Members are required to sign an acknowledgement form upon appointment to the State Council disclosing that no conflicts of interest exist. The Members shall refrain from obtaining any list of clients for personal or private solicitation purposes at any time during their term of affilitation. Form 990, Part VI, Section B, line 15 The State Council of the Grand Lodge of Massachusetts sets and reviews the annual salary for the Executive Director and the other employees of the Organization. Form 990, Part VI, Section C, line 19 The Lodge makes available its governing documents via website and upon request. Form 990, Part IX, line 24e Awards: Program service expenses 0. Management and general expenses 0. Fundraising expenses 8,711. Total expenses 8,711. Cost of Merchandise: Program service expenses 0. Management and general expenses 0. Fundraising expenses 3,922. Total expenses 3,922. Equipment Rental: Program service expenses 0. Management and general expenses 0. Fundraising expenses 3,808. Total expenses 3,808. Repairs and Maintenance: Program service expenses 0. Management and general expenses 3,744. Fundraising expenses 0. Total expenses 3,744. Hall Rental: Program service expenses 0. Management and general expenses 0. Fundraising expenses 3,426. Total expenses 3,426. Application: Program service expenses 0. Management and general expenses 2,880. Fundraising expenses 0. Total expenses 2,880. Delegates: Program service expenses 0. Management and general expenses 0. Fundraising expenses 2,329. Total expenses 2,329. Postage and Delivery: Program service expenses 0. Management and general expenses 2,165. Fundraising expenses 0. Total expenses 2,165. Entertainment: Program service expenses 0. Management and general expenses 0. Fundraising expenses 1,355. Total expenses 1,355. Honorariums: Program service expenses 0. Management and general expenses 1,000. Fundraising expenses 0. Total expenses 1,000. Misc. Rental: Program service expenses 0. Management and general expenses 0. Fundraising expenses 471. Total expenses 471. Photos: Program service expenses 0. Management and general expenses 0. Fundraising expenses 450. Total expenses 450. Class Transfer Out: Program service expenses 0. Management and general expenses 0. Fundraising expenses 166. Total expenses 166. PayPal Fees: Program service expenses 0. Management and general expenses 0. Fundraising expenses 82. Total expenses 82. Utilities: Program service expenses 0. Management and general expenses 11. Fundraising expenses 0. Total expenses 11. Form 990, Part XII, Line 2c: No changes were made prior year. Benefit Insurance Commission 85 River Street Suite 2 Waltham MA 02453 042900144 Fraternal Benefit MA 501(c)(8) & (c)(10) N/A 0 OSIA Charitable & Educational Trust 85 River Street Suite 2 Waltham MA 02453 046190445 Public Charity MA 501(c)(3) Line 7 N/A 0 OSIA Trust of 1985 85 River Streetm Suite 2 Waltham MA 02453 046655409 Rental MA N/A T 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 Benefit Insurance Commission Q 24425 Fair market value OSIA Charitable & Educational Trust Q 24425 Fair market value OSIA Trust of 1985 K 4400 Fair market value