2025-11-12T09:50:25-06:00 2024-12-31 043257840 CRR LLP 545 Salem Street Wakefield MA 01880 990 2024-01-01 041850950 Sons of Italy in America Grand Lodge of MA - General Fund SONS 6174895234 85 River Street 2 Waltham MA 02453 Rodolfo Viscomi President 6174895234 2025-11-07 1 0 Richard P Daigle CPA P00290808 7812797788 2025-10-29 2024 2025-03-06 01:10:19Z Rodolfo Viscomi 85 River Street 2 Waltham MA 02453 295911 0 X www.osiama.org X 1914 MA Operate and maintain fraternal lodge system. 16 16 1 0 0 0 0 0 144515 146510 27224 64746 122368 84655 294107 295911 2929 383 0 0 105323 98050 0 0 17895 235955 153779 344207 252212 -50100 43699 1475541 1511510 34041 29046 1441500 1482464 Operate and maintain fraternal lodge system. 0 0 100917 146510 Operate a fraternal lodge system and provide members with a periodical related to Italian heritage, news and events. 100917 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 0 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 16 16 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 85 River Street Suite 2 Waltham MA 02453 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 143504 143504 Application fees 900099 3006 3006 146510 64746 64746 Administrative reimbur 900099 46425 46425 Fundraising revenue 900099 29135 29135 Merchandise sales 900099 9095 9095 84655 295911 146510 0 149401 383 383 86845 86845 4276 4276 6929 6929 6100 6100 5315 5315 2653 2653 4400 4400 3636 3636 13422 13422 2980 2980 National Dues 82761 82761 Advertising Magazine 17773 17773 Application 3568 3568 Repairs and maintenance 2607 2607 8564 4091 4473 252212 100917 133400 17895 423609 479085 51262 52130 45678 45678 0 0 1000670 980295 1475541 1511510 34041 29046 34041 29046 X 1441500 1482464 1441500 1482464 1475541 1511510 43699 -2735 0 X X 0 1 X 1 0 8050 8050 9525 1475 8050 27533 27533 0 18145 18145 0 0 X 293176 -2735 -2735 295911 0 295911 252212 0 252212 0 252212 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, 2024, 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, 2024. 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. 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 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 Benefit Insurance Commission Q 22463 Fair market value OSIA Charitable & Educational Trust Q 23962 Fair market value