Nonprofit · EIN 04-2303179
VETERANS OF FOREIGN WARS DEPARTMENT OF MASSACHUSETTS
Also known as 5188 VFW-MASS
Tax-exempt · WALPOLE, MA 02081
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $155,312 | $134,387 | $20,925 | $386,634 | $1,050 | $385,584 |
| December 31, 2023 | 990 | $153,532 | $119,551 | $33,981 | $365,659 | $1,000 | $364,659 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $9,759
- of which government grants
- $180
- Membership dues
- $296
- Program service revenue
- $1,245
- Investment income
- $1,686
- Net rental income
- $99,996
- Net income from gaming
- $3,622
- Net income from sales of inventory
- $39,004
- Other revenue
- $142,622
Expenses
- Grants and similar amounts paid
- $640
- Compensation of officers, directors and key employees
- $32,435
- Other salaries and wages
- $38,759
- Salaries, compensation and benefits (total)
- $78,063
- Professional fundraising fees
- $0
- Accounting fees
- $1,000
- Occupancy
- $20,520
- Program services (functional)
- $130,436
- Management and general (functional)
- $3,951
Balance sheet and other
- Total assets, start of year
- $365,659
- Total assets, end of year
- $386,634
- Total liabilities, end of year
- $1,050
- Net assets, end of year
- $385,584
- Land, buildings and equipment
- $230,427
- Gross receipts
- $231,488
- Employees
- 6
- Year formed
- 1952
- State of legal domicile
- MA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEVIN SMILEY | SENIOR VICE COMMANDER Officer | 2 | $32,435 |
| ROBERT K KELLEY | JUNIOR VICE COMMANDER Trustee or director | 2 | $0 |
| ANGELO R PALACIO | 2 YEAR TRUSTEE Trustee or director | 2 | $0 |
| MICHAEL J MERRIGAN | 3 YEAR TRUSTEE Trustee or director | 2 | $0 |
| JONATHAN D COGAN | COMMANDER Officer | 7 | $0 |
| EDWARD J FARRELL | QUARTERMASTERTREASURER Officer | 4 | $0 |
| STEVEN P KENNEY | 1 YEAR TRUSTEE Officer | 2 | $0 |
| ROBERT F BOTHWELL | CHAPLAIN Officer | 2 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEVIN SMILEY | SENIOR VICE COMMANDER Officer | 2 | $24,155 |
| MICHAEL J MERRIGAN | 3 YEAR TRUSTEE Trustee or director | 2 | $0 |
| ANGELO R PALACIO | 2 YEAR TRUSTEE Trustee or director | 2 | $0 |
| ROBERT K KELLEY | JUNIOR VICE COMMANDER Trustee or director | 2 | $0 |
| STEVEN P KENNEY | 1 YEAR TRUSTEE Officer | 2 | $0 |
| EDWARD J FARRELL | QUARTERMASTERTREASURER Officer | 4 | $0 |
| JONATHAN D COGAN | COMMANDER Officer | 7 | $0 |
Address and contacts
- Address (IRS master file)
- 109 ROBBINS RD, WALPOLE, MA 02081-1913
- In care of
- % JONATHAN D COGAN
- Principal officer (990 for 2024)
- JONATHAN D COGAN, 109 ROBBINS ROAD, Walpole, MA 020811911
- Signed the 990
- JONATHAN D COGAN, Commander
- Phone
- (508) 668-1367
- Return prepared by
- William E Valentine CPA
Mission
TO PRESERVE AND STRENGTHEN COMRADESHIP AMONG ITS MEMBERS, TO ASSIST WORTHY COMRADES, THEIR SURVIVING SPOUSES AND ORPHANS.PROCEEDS ARE DISTRIBUTED TO VARIOUS ORGANIZATIONS FOR THEIR BENEFIT, INCLUDING TOWN MONUMENTS, PARADES AND CARE OF TOWN COMMONS AND GRAVEYARDS.
Program accomplishments
- DISTRIBUTE FUNDS TO VARIOUS ORGANIZATIONS FOR THE BENEFIT OF WORTHY COMRADES, THEIR SURVIVING SPOUSES AND ORPHANS. PROVIDE THE VETERAN COMMUNITY AND TOWN MEETING FACILITIES AND COMRADESHIP TO THE PUBLIC.Expenses $127,350 · revenue $134,350
- DISTRIBUTION OF FUNDS FOR THE ESTABLISHMENT AND MAINTENCE OF TOWN MONUMENTS, PARADES AND TOWN COMMONS AND GRAVEYARDS. TO PROMOTE FLAG EDUCATION AND CITIZENSHIP EDUCATION PROGRAMS.Expenses $2,000 · revenue $2,500
- PARTICIPATION IN THE VFW SCHOLARSHIP PROGRAMS TO PROVIDE SCHOLARSHIPS AND INCENTIVES TO STUDENTS AND SCHOOLS AND TO TEACH AMERICAS YOUTH ABOUT PATRIOTISM, SERVICE, HISTORY, TRADITIONS AND INSTITUTIONS AND CONTRIBUTIONS OF OUR NATIONS VETERANS IN PRESERVING PEACE. COMMUNITY SPORTING EVENTS TO ENCOURAGE VETERAN AND FAMILY PARTICIPATION.Expenses $650 · revenue $650
- Expenses $436 · revenue $600
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 04-2303179
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1965
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 1713: VETERANS OF FOREIGN WARS DEPARTMENT OF MASSACHUSETTS
- Assets (IRS master file)
- $386,634
- Income (IRS master file)
- $231,488
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $155,312 | $134,387 | $386,634 | XML |
| 990 | December 2023 | $153,532 | $119,551 | $365,659 | XML |
| 990 | December 2022 | $161,224 | $128,602 | $331,778 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 04-2303179).
Questions about VETERANS OF FOREIGN WARS DEPARTMENT OF MASSACHUSETTS
- What is the EIN of VETERANS OF FOREIGN WARS DEPARTMENT OF MASSACHUSETTS?
- The employer identification number (EIN) of VETERANS OF FOREIGN WARS DEPARTMENT OF MASSACHUSETTS is 04-2303179.
- Is VETERANS OF FOREIGN WARS DEPARTMENT OF MASSACHUSETTS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1965.
- Which annual return does VETERANS OF FOREIGN WARS DEPARTMENT OF MASSACHUSETTS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of VETERANS OF FOREIGN WARS DEPARTMENT OF MASSACHUSETTS due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did VETERANS OF FOREIGN WARS DEPARTMENT OF MASSACHUSETTS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of VETERANS OF FOREIGN WARS DEPARTMENT OF MASSACHUSETTS?
- The 990 for the year ended December 31, 2024 names JONATHAN D COGAN.
- Who are the officers and directors of VETERANS OF FOREIGN WARS DEPARTMENT OF MASSACHUSETTS?
- The 990 for the year ended December 31, 2024 lists 8 people; 1 received compensation from the organization, the highest $32,435 (KEVIN SMILEY, SENIOR VICE COMMANDER).
- How much revenue does VETERANS OF FOREIGN WARS DEPARTMENT OF MASSACHUSETTS have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $155,312, expenses of $134,387 and total assets of $386,634 at year end.
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