2024-12-23T10:43:48-06:00 2024-08-31 PICKETT CHANEY & MCMULLEN LLP 9401 W 87th STREET SUITE 200 OVERLAND PARK KS 662123755 990 2023-09-01 440474290 Veterans of Foreign Wars of The United States % MARC GARDUNO VETE 8167563390 406 W 34th St Kansas City MO 64111 Marc Garduno Quartermaster Gen. 8167563390 2024-12-23 true true JASON F ANDERSON P00409286 9134385077 X 2023 2024-10-15 13:58:12Z Marc Garduno 406 W 34th St Kansas City MO 64111 180913489 false X www.vfw.org X 1899 See Schedule O. 62 56 223 3000 2571854 0 68148987 71920628 10303044 10099273 5149661 6691917 5255060 5346964 88856752 94058782 11725777 11649248 0 0 17344818 18060870 926256 966715 35230387 64109243 63647718 94106094 94324551 -5249342 -265769 243276190 268531810 122787187 131079242 120489003 137452568 X The Organization's purpose is to provide fraternal, patriotic, historical, and educational services; to preserve and strengthen comradeship among members; to assist worthy veterans; to perpetuate the memory and history of our dead, and to assist their widows and orphans; to maintain true allegiance to the government of the United States of America, and fidelity to its constitution and laws; to foster true patriotism; to maintain and extend the institutions of American freedom; and to preserve and defend the United States from all of her enemies, whomsoever. false false 26812176 9974413 Veterans Service Activities - The VFW Mission includes the mandate to preserve and strengthen comradeship among veterans and to provide assistance to them, their widows and orphans. To meet this obligation, the VFW delivers a broad range of programs and services to veterans through a National organization structure that extends to posts in communities throughout the country. This includes grants of $9,974,413 to support VFW and veteran service activities all over the world. At the state level, the Department service officer plays a key role in assisting veterans in dealing with the Department of Veterans Affairs (VA) and other agencies. These officers are formally trained and accredited to represent both member and non-member veterans and their family members or survivors in applying for and obtaining VA benefits. The VFW National Veterans Service staff provides additional specialized expertise such as representation at the VA Board of Veterans Appeals and at the Pre-Discharge locations on major military installations to assist soon-to-be discharged active-duty military in filing VA disability claims. This structure ensures that no veteran, family member, or survivor needs to interact with the agencies administering veteran's programs without expert representation. In addition, professionally trained, VA accredited VFW representatives advocate directly with governmental agencies to resolve issues impacting veterans. The VFW provided training to 424 service officers at Basic, Advanced, and Proficiency Training Conferences. This training ensures VFW Service Officers remain proficient in understanding VA administered veterans benefit programs and policies to provide quality representation to their clients, who often maintain relationships with the VFW as their VA representation for years after filing an initial claim. For the 2024 federal fiscal year, the Department of Veterans Affairs reported over 593,000 veterans and eligible dependents represented by VFW Service Officers received more than $14.6 billion in earned benefits. Additionally, the VFW provided over $1.35 million in Help-A-Hero scholarships to 337 service members and veterans to help them complete educational goals. This program provides up to $5,000 in scholarships to veterans or current military personnel with a rank of E-5 or below. VFW National Legislative Service serves veterans, service members, and their families through protection and enhancement of federal benefits. This service ensures the views of veterans are presented to legislators and provides recommendations concerning proposed legislation. The membership is kept informed of these activities through the VFW magazine, the VFW Action Corps and other print and digital material. VFW regularly appeals to lawmakers and defense leadership to ensure the highest level of training, equipment and compensation for America's soldiers, sailors, airmen, Marines and Coast Guard personnel. The VFW testifies before Congress over 20 times every year on important issues impacting veterans. 16290937 728334 Fraternal and Member Service Activities - Fraternal activities and member services are vital support components to the VFW National Headquarters as it works to accomplish the VFW mission at state and local levels. This includes grants of $728,334 to support these activities and to provide training on leadership and administration with the information and incentives needed to mobilize volunteer efforts in local communities around the world. These efforts include patriotic activities, community projects, youth activities and support of active-duty military personnel, Guard and Reserves. The VFW National Headquarters also provides dues processing services, fundraising services, and other administrative support to allow the VFW state and local levels to focus their resources on veteran service and community service activities. VFW provides a magazine and emblematic supplies to members and veterans to promote historical education, and commemoration and promotion of patriotic support and activities. The VFW magazine ensures members and the public remain apprised of legislative and administrative issues concerning veterans, health problems confronting veterans, historical and commemorative events and activities, support provided by members in support of VFW-sponsored programs in their local communities and other information to encourage members to take action. 11082340 946501 Community Service and Public Awareness - Community service is a major priority of the VFW. This includes grants of $946,501 to support these activities around the world. The VFW's mission includes maintaining true allegiance to the government of the United States of America and fidelity to its Constitution and laws, fostering true patriotism and love of country, and maintaining and extending the institutions of American freedom. To fulfill these objectives, the VFW has a comprehensive set of educational and informational programs, materials, and activities that reach out to every American virtually every day of the year. The major elements of VFW Community Service include community activities, citizenship education, safety programs, and youth activities. Community activities include assistance in conducting blood drives, recycling programs, and neighborhood and highway beautification projects; aid to senior citizens, volunteering in hospitals and nursing homes, and assisting families in times of personal tragedy or illness; and assistance to churches and schools through volunteering and speaker programs. Citizenship education, materials, and activities are geared to remind, educate, and inform citizens of their country's traditions, freedoms, and the need to preserve and protect them. Key elements of citizenship education include publications and dissemination of information honoring the flag, proper flag display, the flag history, and the flag code as well as periodic distribution of free flags. Support of citizenship education in schools through distribution of citizenship education materials and school folders containing copies of the Declaration of Independence, the Constitution, and other important historical documents; publication and dissemination of information concerning official patriotic holidays such as Memorial Day, V-J Day, Veterans Day, and D-Day; celebration of patriotic holidays through participation in parades, presentations and assemblies; distribution of patriotic literature and emblematic materials to individuals, organizations and schools; and activities to support "Get Out the Vote" campaigns and Veterans in the Classroom. The safety materials and activities in the overall community service category include pedestrian safety, drug awareness, recreational safety and home and fire safety. The VFW made grants of $652,102 to assist VFW Posts and Auxiliaries with outreach projects in their respective communities. For youth activities, the VFW supports America's youth athletic programs by encouraging local posts to sponsor teams and provide leadership and mentoring. VFW encourages America's youth to be good citizens by providing citizenship educational materials and honoring outstanding community service by young people following the Medal of Honor Character Development program of instruction. VFW encourages academic progress and achievement through a national scholarship program for high school students and another for junior high students. Participating students may receive scholarships at the local, state and national level. During the fiscal year, the VFW National Headquarters provided $193,000 in scholarships and awards for students. 54185453 false true false false false false true false false true true false false true true true false false false true true false true false false false true true true false false false false false false false false false false false false false false true 175 0 true 223 true true true false false false false false false false false false false false X 62 56 false false false false true true false true true false true true true true true true true true true true false AR CA GA IL KY LA ME MD MN MS NH NJ NY NC ND OK PA SC TN UT WV WI X MARC GARDUNO 8167563390 406 W 34TH ST Kansas City MO 64111 John Muckelbauer General Counsel 55.0 0.0 X 222019 0 34008 James Lierz Chief Accounting Officer 55.0 0.0 X 242160 0 10095 Dan West Adjutant General 55.0 0.0 X X 213523 0 25587 Kelly Jones Director, Development 55.0 0.0 X 189804 0 31484 Ryan Gallucci Exec Director, Washington off. 55.0 0.0 X 203568 0 17258 Marc Garduno Quartermaster General 55.0 0.0 X X 184019 0 24238 Duane T Sarmiento Past CIC - Term ended 7/24 55.0 0.0 X X 180208 0 10130 Alfred J Lipphardt CIC - Term started 7/24 55.0 0.0 X X 177521 0 8719 Brian Walker Assistant Adjuntant general 55.0 0.0 X 138870 0 43079 David Prohaska Director, Member Service Cntr. 55.0 0.0 X 148589 0 29773 Carol L Whitmore Sr. Vice Commander-in-Chief 55.0 0.0 X X 75040 0 2415 Matthew Claussen National Council Member 5.0 0.0 X 31925 0 0 Norbert K Enos Ntl Council Mbr-Term End 7/24 5.0 0.0 X 9745 0 0 Timothy C Peters Jr. Vice CIC - Term start 7/24 55.0 0.0 X X 5433 0 0 Johnathan R Hackett Ntl Council Mbr-Term End 7/24 5.0 0.0 X 5395 0 0 Carey Pritchett Ntl Chf of Staff-Term End 7/24 5.0 0.0 X X 5144 0 0 Frederick A Green Ntl Council Mbr-Term End 7/24 5.0 0.0 X 4371 0 0 Bobby D Tettleton Ntl Council Mbr-Term St. 7/24 5.0 0.0 X 4275 0 0 Lewis E Wood Ntl Council Mbr-Term End 7/24 5.0 0.0 X 4164 0 0 Danielle P Smith Ntl Council Mbr-Term St. 7/24 5.0 0.0 X 4068 0 0 Patrick M Briggs National Council Member 5.0 0.0 X 3907 0 0 Rodney A Birkle Ntl Council Mbr-Term End 7/24 5.0 0.0 X 3904 0 0 Gerald L Peterson Ntl Council Mbr-Term End 7/24 5.0 0.0 X 3859 0 0 William L Tuff National Council Member 5.0 0.0 X 3852 0 0 Paul M Herrera Ntl Council Mbr-Term St. 7/24 5.0 0.0 X 3756 0 0 Dennis L Parizek Ntl Council Mbr-Term End 7/24 5.0 0.0 X 3749 0 0 Leon Rideout National Council Member 5.0 0.0 X 3717 0 0 Rockey A Davis Ntl Council Mbr-Term End 7/24 5.0 0.0 X 3658 0 0 Lenwood P Hampton Ntl Council Mbr-Term End 7/24 5.0 0.0 X 3611 0 0 Jack A Hawley Ntl Council Mbr-Term End 7/24 5.0 0.0 X 3551 0 0 Dale Hoogeveen National Council Member 5.0 0.0 X 3282 0 0 Dave Frei Ntl Chaplain - Term Ended 7/24 5.0 0.0 X X 0 0 0 Rev Peter Hook Ntl Chaplain - Term Start 7/24 5.0 0.0 X X 0 0 0 J Douglas Whitaker Judge Adv Gen-Term Ended 7/24 5.0 0.0 X X 0 0 0 Joshua N Schreck Judge Adv Gen-Term Start 7/24 5.0 0.0 X X 0 0 0 Curtis O Bohlman Surgeon Gen - Term Ended 7/24 5.0 0.0 X X 0 0 0 James R Tuorila Surgeon Gen-Term Started 7/24 5.0 0.0 X X 0 0 0 Jeff Carroll Ntl Chf of Staff-Term St. 7/24 5.0 0.0 X X 0 0 0 Gregory A Stafford Inspector General-Term St 7/24 5.0 0.0 X X 0 0 0 Scott Gedling National Council Member 5.0 0.0 X 0 0 0 Daniel F Garcia Ntl Council Mbr-Term St. 7/24 5.0 0.0 X 0 0 0 Jeffrey A Eiler Ntl Council Mbr-Term St. 7/24 5.0 0.0 X 0 0 0 Donald Barnes National Council Member 5.0 0.0 X 0 0 0 Dale E Smith Ntl Council Mbr-Term End 7/24 5.0 0.0 X 0 0 0 Dawn M Napier Ntl Council Mbr-Term St. 7/24 5.0 0.0 X 0 0 0 David L Stone National Council Member 5.0 0.0 X 0 0 0 David Greene National Council Member 5.0 0.0 X 0 0 0 John Mitchell National Council Member 5.0 0.0 X 0 0 0 Peter Mascetti National Council Member 5.0 0.0 X 0 0 0 Ken Corr National Council Member 5.0 0.0 X 0 0 0 Ronald H Schaedel Sr Ntl Council Mbr-Term St. 7/24 5.0 0.0 X 0 0 0 Johnny R Capps National Council Member 5.0 0.0 X 0 0 0 Michael Braman National Council Member 5.0 0.0 X 0 0 0 Doc Daugherty National Council Member 5.0 0.0 X 0 0 0 Bobby Lovergne National Council Member 5.0 0.0 X 0 0 0 Steven SanPedros National Council Member 5.0 0.0 X 0 0 0 Denise Perry National Council Member 5.0 0.0 X 0 0 0 Eric Segundo National Council Member 5.0 0.0 X 0 0 0 Kevin Conklin National Council Member 5.0 0.0 X 0 0 0 Steven M Organ National Council Member 5.0 0.0 X 0 0 0 Eric Sullivan National Council Member 5.0 0.0 X 0 0 0 James L Layton Ntl Council Mbr-Term St. 7/24 5.0 0.0 X 0 0 0 Joseph Smith National Council Member 5.0 0.0 X 0 0 0 David A Sousa Ntl Council Mbr-Term St. 7/24 5.0 0.0 X 0 0 0 William F Thomson National Council Member 5.0 0.0 X 0 0 0 Victoria R Haddox Ntl Council Mbr-Term St. 7/24 5.0 0.0 X 0 0 0 Gene Ratigliano National Council Member 5.0 0.0 X 0 0 0 Victor R Letourneaut Ntl Council Mbr-Term St. 7/24 5.0 0.0 X 0 0 0 Christopher W Haynes National Council Member 5.0 0.0 X 0 0 0 Curt Watts National Council Member 5.0 0.0 X 0 0 0 George Carroll Ntl Council Mbr-Term End 7/24 5.0 0.0 X 0 0 0 Bert W Key Ntl Council Mbr-Term St. 7/24 5.0 0.0 X 0 0 0 Ken Stein National Council Member 5.0 0.0 X 0 0 0 Glenn Umberger Jr National Council Member 5.0 0.0 X 0 0 0 Eric Dukat National Council Member 5.0 0.0 X 0 0 0 Edwin Tufts National Council Member 5.0 0.0 X 0 0 0 Barbara McKean National Council Member 5.0 0.0 X 0 0 0 Ingeborg A Conley National Council Member 5.0 0.0 X 0 0 0 Heath N Silcox Ntl Council Mbr-Term St. 7/24 5.0 0.0 X 0 0 0 Charles Magnant National Council Member 5.0 0.0 X 0 0 0 Ken Wiseman National Council Member 5.0 0.0 X 0 0 0 Vernon Anderson National Council Member 5.0 0.0 X 0 0 0 Cory Geisler National Council Member 5.0 0.0 X 0 0 0 2069119 0 236786 23 false true false Cottonwood Industries 2801 W 31st St LAWRENCE KS 66047 Assbly Buddy poppies 1215748 Quad Graphics Printing Corp PO Box 98668 CHICAGO IL 60693 Printing services 1159579 Commerce Register Inc PO Box 190 MIDLAND PARK NJ 07432 Data Processing 1120988 PEP Response Systems LLC PO Box 2018 MILFORD NH 03055 Caging services 1031392 Innovairre Studios Inc 528 Route 13 Suite 200 MILFORD NH 03055 Fundraising services 921971 30 X 3231160 68689468 19629 71920628 MEMBERSHIP DUES 900099 6993405 6993405 ADVERTISING REVENUE 541800 2552764 2552764 RENTAL INCOME FROM AFFILIATES 531390 224012 224012 CONVENTION REGISTRATION & BOOTH SPACE 900099 257475 257475 ADMINISTRATIVE SERVICES 900099 71617 71617 10099273 4161426 4161426 0 2009237 2009237 901965 728350 173615 0 173615 173615 84641818 82111327 2530491 2530491 2530491 0 0 0 0 0 0 7157093 4015030 3142063 3138697 3366 PARKING REVENUE 812930 29889 29889 SUBSCRIPTION REVENUE 511120 6325 6325 INCOME FROM PASSIVE INVESTMENTS 900001 -14165 -14165 22049 94058782 10203719 2571854 9362581 9589483 9589483 1939266 1939266 120499 120499 0 1063994 850189 213805 0 11908242 10446151 1069167 392924 984388 862724 92004 29660 2967633 2538468 340068 89097 1136613 990608 111762 34243 0 257996 257996 109027 109027 0 966715 966715 387825 387825 5921896 1280030 1118039 3523827 1515705 1281772 233933 1390720 1161202 173885 55633 0 0 1110926 993835 74544 42547 1615815 1427723 182714 5378 0 2643771 2643771 0 0 1025205 884949 103385 36871 282893 246403 28309 8181 DIRECT MAIL AND DUES NOTICES 41655839 11319013 386800 29950026 VFW MAGAZINE AND OTHER PUBLICA 4314450 4314450 OTHER PROGRAMMATIC ACTIVITIES 1148688 1148688 TEMPORARY HELP 205898 94630 17696 93572 61064 51599 7752 1713 94324551 54185453 4908711 35230387 X 37266010 10655432 258704 26351874 867 789 9951009 8829976 355742 369000 5182847 1556124 0 0 0 0 0 0 2843278 3500512 6885863 9016158 34677930 27955919 7189195 6722011 180607598 207015362 29678077 30873468 0 0 0 0 581714 648410 243276190 268531810 11487141 11083135 213254 188346 35388389 36045758 0 0 0 0 0 0 0 0 0 0 75698403 83762003 122787187 131079242 X 112616261 129675663 7872742 7776905 120489003 137452568 243276190 268531810 X -265769 14296583 2932751 X X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 28500 false 1435663 1435663 19896855 15471853 4425002 13345412 12484066 861346 6722011 LIMITED PARTNERSHIP INTERESTS 30873468 F 30873468 0 DISTRIBUTION - STATE & POSTS 83762003 83762003 X 112710921 14296583 -387825 13908758 98802163 -4743381 -4743381 94058782 98680107 4743381 4743381 93936726 387825 387825 94324551 Part III, Line 4 The VFW has a monument titled "Citizen Soldier" that was commissioned to commemorate the organization's first century of service to veterans, those in uniform, and the communities in which they live. The statue shows a VFW member helping a soldier, which symbolizes VFW's support for veterans. The document in the veteran's hand symbolizes the VFW's fight for veterans in public and political arenas. Finally, the entire statue design speaks to the transition from solder to citizen and VFW member. In addition, the VFW displays a bronze statue of a bald eagle, which is the official emblem of the United States and represents the strength and dignity of our nation. Part X, Line 2 VFW is exempt from income taxes under Section 501(c)(19) of the IRC and a similar provision of state law. VFW may be subject to federal income taxes on the net income from certain activities that generated unrelated business income. VFW records any interest and penalties related to income taxes as a part of management and general expenses. Taxable income arising from the operation of these activities is not significant. Accordingly, no uncertain tax positions, or interest and penalties related to uncertain tax positions, have been noted and no amounts have been recorded at August 31, 2024 or 2023. Part XI, Line 2d The amount on line 2d is comprised of the following amount: $ <387,825> Investment management fees Part XI, Line 4b The amount on line 4b is comprised of the following amounts: $ <728,350> Rental expenses included in Part VIII, Line 6b <4,015,031> Cost of goods sold included on Part VIII, Line 10b ___________ $ <4,743,381> Total Part XII, Line 2d The amount on line 2d is comprised of the following amounts: $ 728,350 Rental expenses included in Part VIII, Line 6b 4,015,031 Cost of goods sold included on Part VIII, Line 10b _________ $ 4,743,381 Total true East Asia and the Pacific 0 0 Grantmaking Veteran Service & Frat 79568 Europe (Including Iceland and Greenland) 0 0 Grantmaking Veteran Service & Frat 40931 0 0 0 0 120499 120499 East Asia and the Pacific Veterans Service & Fraternal 56438 EFT 0 Europe (Including Iceland and Greenland) Veterans Service & Fraternal 32341 EFT 0 0 2 false false false false false false Part I, Question 2 and Part II Question 1(d) As described in the Core Form, Part III, Paragraph 4(b) of the Statement of Program Accomplishments, this organization provides grants to the state organizations, called Departments, and local organizations, called Posts, to help support the veteran service programs and other VFW sponsored programs at the state and local level. Because the organization has members living outside the United States, many of whom are on active duty in the military or are employed by the U.S. government in overseas locations, two overseas Departments and several posts have been organized to facilitate members and promote programs in those areas. The grants reflected in Schedule F, Part I, are grants made to those overseas Departments and Posts to further VFW programs, including membership programs and veteran service support in those areas. Periodic financial reports are submitted by these Departments. In addition, specific documentation must be submitted to justify most grants, including those related to membership promotion. Finally, national representatives periodically visit these Departments and observe firsthand the manner in which funds are expended. In addition, grants have been made to posts in those areas. In most instances those grants were made to support activities relating to assisting active-duty military personnel and their families. Applications for grants must include specific expense information and receipts must be produced to verify expenditures. X X true Innovairre Studios Inc 528 Route 13 Suite 200 Milford NH 03055 Fundraising Consultant false 61189651 966715 60222936 Wiland Inc PO Box 174480 Denver CO 80217 List select modeling false 69624 -69624 Specialist Marketing Services 777 Terrace Ave Suite 401 Hasbrouck Heights NJ 07604 Digital & List Rent. false 800841 -800841 Merrigan Company 1012 E 55th St Kansas City MO 64110 Copywrite & Dig. outrch false 3703697 218240 3485457 64893348 2055420 62837928 AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY Schedule G, Part iV, Supplemental Information The vendor provides the amount for the professional fundraising services that are included as part of the total reimbursable costs of the direct mail program. Innovairre Studios Inc. was paid a total of $22,646,327 for the fundraising program management, which included the payment for printing, paper, envelopes and fulfillment items. $966,715 was specifically identified as fundraising management fees. true Liberty Memorial Association 2 Memorial Drive Kansas City MO 64108 436052673 (c)(3) 10000 Veterans Service VFW Auxiliary 1433 7618 NO 63rd Ave Glendale AZ 85301 866050845 (c)(19) 6252 Veterans Service & Community Service VFW Auxiliary Department of Alabama 13230 Alabama St Elberta AL 36530 630695811 (c)(19) 6140 Veterans Service & Community Service VFW Auxiliary Department of Arizona 5630 S 41st Way Phoenix AZ 85040 860828017 (c)(19) 8134 Veterans Service & Community Service VFW Auxiliary Department of California 3100 Fite Circle Sacramento CA 95827 941011531 (c)(19) 38469 Veterans Service & Community Service VFW Auxiliary Department of Colorado PO Box 262 South Fork CO 81154 846033115 (c)(19) 11353 Veterans Service & Community Service VFW Auxiliary Department of Florida PO Box 773490 Ocala FL 34477 237326563 (c)(19) 14521 Veterans Service & Community Service VFW Auxiliary Department of Illinois PO Box 62 Aroma Park IL 60910 362385214 (c)(19) 20686 Veterans Service & Community Service VFW Auxiliary Department of Indiana PO Box 86 Morris IN 47033 356042937 (c)(19) 11724 Veterans Service & Community Service VFW Auxiliary Department of Iowa 1812 19th St Harlan IA 51537 426062345 (c)(19) 5164 Veterans Service & Community Service VFW Auxiliary Department of Kansas PO Box 158 Oswego KS 67356 480507090 (c)(19) 12908 Veterans Service & Community Service VFW Auxiliary Department of Maryland 26595 Blue Jay Ln Hebron MD 21830 521407051 (c)(19) 9818 Veterans Service & Community Service VFW Auxiliary Department of Minnesota 25733 Jason Ave Chisago City MN 55013 410664094 (c)(19) 25453 Veterans Service & Community Service VFW Auxiliary Department of Missouri 2189 Forest Lane Arnold MO 63010 237203133 (c)(19) 10628 Veterans Service & Community Service VFW Auxiliary Department of Nebraska 311 Oak St Steinauer NE 68441 476028250 (c)(19) 7260 Veterans Service & Community Service VFW Auxiliary Department of New Jersey 1224 81st St North Bergen NJ 07047 223086413 (c)(19) 9110 Veterans Service & Community Service VFW Auxiliary Department of New York 1044 Broadway Albany NY 12204 141682753 (c)(19) 18559 Veterans Service & Community Service VFW Auxiliary Department of North Carolina PO Box 716 Bethel NC 27812 560561710 (c)(19) 9384 Veterans Service & Community Service VFW Auxiliary Department of Oklahoma PO Box 95726 Oklahoma City OK 73143 736096027 (c)(19) 5631 Veterans Service & Community Service VFW Auxiliary Department of Oregon PO Box 1134 Medford OR 97501 936025794 (c)(19) 6538 Veterans Service & Community Service VFW Auxiliary Department of Pennsylvania 4002 Fenton Ave Harrisburg PA 17109 231642712 (c)(19) 19708 Veterans Service & Community Service VFW Auxiliary Department of Texas 2839 McKinzie Rd 1 Corpus Christi TX 78410 746074588 (c)(19) 18576 Veterans Service & Community Service VFW Auxiliary Department of Virginia 539 Westwood Dr Rickersville VA 29968 540697456 (c)(19) 7637 Veterans Service & Community Service VFW Auxiliary Department of Washington 5213 Pacific Hwy E Fife WA 98424 910499052 (c)(19) 11699 Veterans Service & Community Service VFW Auxiliary Department of West Virginia 740 Lower Donnally Rd Charleston WV 25304 556017166 (c)(19) 5282 Veterans Service & Community Service VFW Auxiliary Department of Wisconsin PO Box 666 Silver Lake WI 16275 396056026 (c)(19) 21329 Veterans Service & Community Service VFW Auxiliary National Headquarters 406 West 34th St Kansas City MO 64111 440319970 (c)(19) 162201 Veterans Service & Community Service VFW Department of Alabama 1231 Carmichael Way Montgomery AL 36123 630243614 (c)(19) 90343 Veterans Service, Community Service, & Fraternal Activities VFW Department of Alaska 500 E Park Ave Wasilla AK 85251 920017695 (c)(4) 57387 Veterans Service, Community Service, & Fraternal Activities VFW Department of Arizona 6423 S Ash Ave Tempe AZ 85283 860076886 (c)(19) 153377 Veterans Service, Community Service, & Fraternal Activities VFW Department of Arkansas 4210 East Kiehl Ave Sherwood AR 72120 710184020 (c)(19) 74040 Veterans Service, Community Service, & Fraternal Activities VFW Department of California 9136 Elk Grove Blvd Suite 100 Elk Grove CA 95624 940955210 (c)(19) 658306 Veterans Service, Community Service, & Fraternal Activities VFW Department of Colorado 1400 Carr St Lakewood CO 80214 840360493 (c)(19) 123572 Veterans Service, Community Service, & Fraternal Activities VFW Department of Connecticut PO Box 429 Rocky Hill CT 06067 060575598 (c)(19) 115066 Veterans Service, Community Service, & Fraternal Activities VFW Department of Deleware 6 Brookside Dr Wilmingtom DE 19804 510057830 (c)(19) 58826 Veterans Service, Community Service, & Fraternal Activities VFW Department of Florida 543 Sanchez Ave Ocala FL 34470 590494095 (c)(19) 383271 Veterans Service, Community Service, & Fraternal Activities VFW Department of Georgia PO Box 3025 Macon GA 31205 580512677 (c)(19) 115931 Veterans Service, Community Service, & Fraternal Activities VFW Department of Hawaii 438 Hobron Ln Honululu HI 96815 990040331 (c)(19) 197932 Veterans Service, Community Service, & Fraternal Activities VFW Department of Idaho 1425 S Roosevelt St Boise ID 83705 820182104 (c)(19) 38166 Veterans Service, Community Service, & Fraternal Activities VFW Department of Illinois 3300 Constitution Dr Springfield IL 62791 361911490 (c)(19) 329511 Veterans Service, Community Service, & Fraternal Activities VFW Department of Indiana 9555 E 59th St Indianapolis IN 46216 356042820 (c)(19) 192952 Veterans Service, Community Service, & Fraternal Activities VFW Department of Iowa 3601 Beaver Ave Des Moines IA 50310 420331186 (c)(19) 136868 Veterans Service, Community Service, & Fraternal Activities VFW Department of Kansas 115 SW Gage Blvd Topeka KS 66606 480461005 (c)(19) 108622 Veterans Service, Community Service, & Fraternal Activities VFW Department of Kentucky 3031 Poplar Level Rd Louisville KY 40217 610406448 (c)(19) 95837 Veterans Service, Community Service, & Fraternal Activities VFW Department of Louisiana 10185 Mammoth Ave Baton Rouge LA 70814 720499659 (c)(19) 62025 Veterans Service, Community Service, & Fraternal Activities VFW Department of Maine 64 Washburn St Caribou ME 04736 010191822 (c)(19) 66902 Veterans Service, Community Service, & Fraternal Activities VFW Department of Maryland 101 N Gay St Baltimore MD 21202 520517415 (c)(19) 159354 Veterans Service, Community Service, & Fraternal Activities VFW Department of Massachusetts 24 Beacon St Boston MA 02133 041242419 (c)(19) 186174 Veterans Service, Community Service, & Fraternal Activities VFW Department of Michigan 924 N Washington Ave Lansing MI 48906 381133442 (c)(19) 284407 Veterans Service, Community Service, & Fraternal Activities VFW Department of Minnesota 20 W 12th St St Paul MN 55155 410593068 (c)(19) 194340 Veterans Service, Community Service, & Fraternal Activities VFW Department of Mississippi 120 N State St Jackson MS 39201 640275576 (c)(4) 44726 Veterans Service, Community Service, & Fraternal Activities VFW Department of Missouri 3401 Knipp Dr Jefferson City MO 65109 440515305 (c)(19) 195933 Veterans Service, Community Service, & Fraternal Activities VFW Department of Montana 1956 Mt Majo St Ft Harrison MT 59636 810225542 (c)(4) 44518 Veterans Service, Community Service, & Fraternal Activities VFW Department of Nebraska 2431 N 48th St Lincoln NE 68504 470343845 (c)(19) 62845 Veterans Service, Community Service, & Fraternal Activities VFW Department of Nevada 951 D Ave N Beatty NV 89003 880055900 (c)(19) 77105 Veterans Service, Community Service, & Fraternal Activities VFW Department of New Hampshire 158 Liberty St Concord NH 03301 020213632 (c)(4) 67813 Veterans Service, Community Service, & Fraternal Activities VFW Department of New Jersey 171 Jersey St Bldg 5 Trenton NJ 08611 210586655 (c)(19) 239381 Veterans Service, Community Service, & Fraternal Activities VFW Department of New Mexico PO Box 1084 Ruidoso Downs NM 88346 850123009 (c)(19) 91692 Veterans Service, Community Service, & Fraternal Activities VFW Department of New York 69 Sand Creek Rd Albany NY 12205 131436995 (c)(19) 364169 Veterans Service, Community Service, & Fraternal Activities VFW Department of North Carolina 917 New Bern Ave Raleigh NC 27611 560470953 (c)(19) 191542 Veterans Service, Community Service, & Fraternal Activities VFW Department of North Dakota 1232 Goldenwood Dr West Fargo ND 58078 450215848 (c)(19) 61643 Veterans Service, Community Service, & Fraternal Activities VFW Department of Ohio 35 E Chestnut St Columbus OH 43215 314332217 (c)(19) 314097 Veterans Service, Community Service, & Fraternal Activities VFW Department of Oklahoma 1103 N Blackwelder Ave Oklahoma City OK 73106 730496245 (c)(19) 103486 Veterans Service, Community Service, & Fraternal Activities VFW Department of Oregon 12440 NE Halsey St Portland OR 97230 930304245 (c)(19) 112769 Veterans Service, Community Service, & Fraternal Activities VFW Department of Pennsylvania 4002 Fenton Ave Harrisburg PA 17109 231182480 (c)(4) 466416 Veterans Service, Community Service, & Fraternal Activities VFW Department of Rhode Island 1 Capitol Hill Providence RI 02908 050254985 (c)(4) 51040 Veterans Service, Community Service, & Fraternal Activities VFW Department of South Carolina 210 Glassmaster Rd Lexington SC 29072 570279614 (c)(19) 99195 Veterans Service, Community Service, & Fraternal Activities VFW Department of South Dakota 5009 W 12th St Suite 6A Sioux Falls SD 57106 460210486 (c)(4) 38566 Veterans Service, Community Service, & Fraternal Activities VFW Department of Tennessee 301 6th Ave Nashville Nashville TN 37243 620455553 (c)(19) 71547 Veterans Service, Community Service, & Fraternal Activities VFW Department of Texas 8503 North IH-35 Austin TX 78753 740964465 (c)(19) 405608 Veterans Service, Community Service, & Fraternal Activities VFW Department of Utah 3394 N 1000 E North Ogden UT 84414 870200672 (c)(19) 59936 Veterans Service, Community Service, & Fraternal Activities VFW Department of Vermont PO Box 1248 Montpelier VT 05601 030179180 (c)(19) 57346 Veterans Service, Community Service, & Fraternal Activities VFW Department of Virginia 403 Lee Jackson Hwy Staunton VA 24401 540449022 (c)(19) 215918 Veterans Service, Community Service, & Fraternal Activities VFW Department of Washington 5213 Pacific Hwy E Fife WA 98424 910454080 (c)(19) 223279 Veterans Service, Community Service, & Fraternal Activities VFW Department of West Virginia 5532 MacCorkle Ave SW S Charleston WV 25309 550320759 (c)(19) 48222 Veterans Service, Community Service, & Fraternal Activities VFW Department of Wisconsin 4622 Dutch Mill Rd Madison WI 53716 390677613 (c)(19) 210331 Veterans Service, Community Service, & Fraternal Activities VFW Department of Wyoming 7534 Robin Dr Cheyenne WY 82009 836005906 (c)(19) 53325 Veterans Service, Community Service, & Fraternal Activities VFW National Home 3573 Waverly Rd S Eaton Rapids MI 48827 381359597 (c)(3) 70350 Veterans Service VFW Post 152 PO Box 1653 North Kingston RI 02852 222881284 (c)(19) 5850 Veterans Service VFW Post 1790 65 East Merrick Rd Valley Stream NY 11413 237336886 (c)(19) 5500 Community Service VFW Post 3513 7220 E Wilshire Dr Scottsdale AZ 85257 860227444 (c)(19) 6500 Veterans Service & Community Service VFW Post 3559 650 West Avenue Miami Beach FL 33139 591107340 (c)(19) 8630 Veterans Service & Community Service VFW Post 5408 4764 Cobb Parkway Acworth GA 30101 581570680 (c)(19) 9500 Veterans Service & Community Service VFW Post 549 8424 E Old Spanish Trail Tucson AZ 85710 860262837 (c)(19) 9957 Veterans Service & Community Service VFW Post 5990 15850 W El Tiro Marana AZ 85653 860836149 (c)(19) 6500 Veterans Service & Community Service VFW Post 6018 116 Chance St Fayetteville NC 28301 561152869 (c)(19) 9800 Veterans Service & Community Service VFW Post 6695 1426 S Mill St Plymouth MI 48170 386110958 (c)(19) 7654 Veterans Service & Community Service VFW Post 8273 PO Box 2848 Frisco TX 75034 740964465 (c)(19) 5700 Veterans Service & Community Service VFW Post 9400 804 E Purdue Ave Phoenix AZ 85020 860114759 (c)(19) 5500 Veterans Service VFW Post 9832 4610 Sunray Dr Jackson MS 39213 570915846 (c)(19) 5500 Veterans Service & Community Service 2 88 Educational Assistance and Training 424 384330 FMV Training for veteran Scholarships and awards 447 1554936 Part I, Question 2 Periodic financial reports are submitted by these Departments. In addition, specific documentation must be submitted to justify most grants, including those related to membership promotion. Finally, national representatives periodically visit these Departments and observe firsthand the manner in which funds are expended. In addition, grants have been made to posts in those Departments. In most instances those grants were made to support activities relating to assisting active-duty military personnel and their families. Applications for grants must include specific expense information and receipts must be produced to verify expenditures. Part II, Question 1(h) As described in the Core Form, Part III, Paragraph 4(b) of the Statement of Program Accomplishments, this organization provides grants to the state organizations, called Departments, and local organizations, called Posts, to help support the veteran service programs and other VFW sponsored programs at the state and local level. The grants reflected in Schedule I, Part II, are primarily grants made to those Departments and Posts to further VFW programs, including membership programs and veteran service support in those areas. X X true true X X X X true false false John Muckelbauer General Counsel 197143 24876 10048 23960 256027 24875 James Lierz Chief Accounting Officer 199541 42619 9931 164 252255 42619 Dan West Adjutant General 210375 3148 25587 239110 Kelly Jones Director, Development 145255 44549 7524 23960 221288 44549 Ryan Gallucci Exec Director, Washington off. 184568 19000 15977 1281 220826 19000 Marc Garduno Quartermaster General 181888 2131 24238 208257 Duane T Sarmiento Past CIC - Term ended 7/24 177517 2691 8849 1281 190338 Alfred J Lipphardt CIC - Term started 7/24 174381 3140 8719 186240 Brian Walker Assistant Adjuntant general 138048 822 19119 23960 181949 David Prohaska Director, Member Service Cntr. 128849 19740 5813 23960 178362 19740 Schedule J, Part 1, Line 1a First class travel is authorized for certain officers under certain circumstances, but is not generally authorized for most officers, directors or key employees and is not used, even when authorized, in most instances. Spousal travel is not generally authorized for officers and directors, but is authorized by written policy for certain officers and directors for specific activities. Schedule J, Part 1, Line 4a The VFW had a severance plan which provided benefits to employees upon termination, who have been employed for at least 10 years of service. The overall benefit increased as the length of service increased. Effective September 1, 2023, the VFW froze the benefit accrual for this plan, and employees that had the 10 years of service and were vested in the plan were provided the option of having their accrued benefit paid out immediately or paid out upon future separation from the VFW. John Muckelbauer, James Lierz, Kelly Jones, Ryan Gallucci, and David Prohaska were employees that elected to have their accrued benefit paid out during the year based on their many years of loyal service to the organization. Form 990, Page 1, Item L Veterans of Foreign Wars of the United States was formed as an unincorporated association in 1899. It was chartered as a corporation in 1936 by an Act of Congress. Public Law No. 630 - 74th Congress (H.R. 11454). 36 U.S.C 230101 et.seq. Form 990, Page 1, Question M The organization is Congressionally Chartered. Headquarters are located in Kansas City, Missouri. Form 990, Page 1, Part I, Question 1 Assisting veterans, military personnel and their families, advocacy for veterans and active-duty personnel, historical education and commemoration, promoting patriotism, youth activities and community service. Form 990, Page 1, Part I, Question 6 More than three thousand volunteers are estimated to participate directly in the National Organization activities. These volunteers serve on various committees that work on Veterans Service Activities, National Military Service Activities, Legislative Service Activities and Community Service Activities. More importantly, hundreds of thousands of members, and their families, are estimated to participate with their respective state organizations and posts in programs sponsored or conducted by the Veterans of Foreign Wars of the United States. For instance, almost 6 million hours of volunteer service were reported by VFW Posts to the VFW National Headquarters last year in support of the organization's community and veterans service programs. Form 990, Part VI, Section A, Question 1a Plenary power can be exercised by the annual National Convention of the Veterans of Foreign Wars of the United States, primarily under the power of the Convention to amend the By-Laws of the organization. The National Convention consists of certain present and past national officers, members of the National Council of Administration, certain officers of the separate state organizations and thousands of delegates elected by Posts. However, administration of the organization's affairs between Conventions is vested in the National Council of Administration, which serves as the organization's Board of Directors. Among the duties of the Council are budgeting, the establishment of salaries for officers and employees and approval of policies and procedures. The Council consists of certain elected and appointed officers, numbering 11, and Regional National Council members who represent members in each state and are elected by delegates at their respective state organization's conventions. The Regional National Council members total 52 and consist of a representative from each of the fifty states and two overseas departments. One of the 52 regional representatives serving on the Council is also serving as one of the appointed 11 officers, so there are currently 62 Council members. Form 990, Part VI, Section A, Question 6 See answer to Part VI, Section A, Question 1a. Form 990, Section A, Question 7a and 7b Members, acting through delegates selected by VFW Posts, elect certain National Officers at the National Convention. In addition, although decisions of the National Council of Administration are not subject to approval by the members, members acting through delegates at the National Convention may make decisions that are binding on the National Council of Administration and the organization. Form 990, Part VI, Section A, Question 10a and 10b Pursuant to its Congressional Charter, the Veterans of Foreign Wars of the United States issues charters to state organizations called "Departments". Those Departments are either unincorporated or are incorporated under the laws of the state in which they are located. Each Department governs itself and elects its own officers. Departments conduct their own programs, direct and manage their business and financial affairs and own and maintain their own property. Pursuant to its Congressional Charter, the Veterans of Foreign Wars of the United States also issues Charters to local organizations called "Posts". Those Posts are either unincorporated associations or are incorporated under the laws of the state in which they are located. Each Post governs itself and elects its own officers. Posts conduct their own programs, direct and manage their own business and financial affairs, and own and maintain their own property. The relationship between Veterans of Foreign Wars of the United States and a state Department or a Post are established by the Charter and set forth in the By-Laws and Manual of Procedure of the Veterans of Foreign Wars of the United States. Section 709 of the Manual of Procedures provides, in part: Veterans of Foreign Wars of the United States is a federally chartered membership corporation created by Act of Congress. In accordance with that legislation, Veterans of Foreign Wars of the United States has issued charters to the Auxiliary, Departments and other units, including Posts. Pursuant to their charters, those units are bound to pursue the purposes set forth in the Congressional Charter and abide by the Charter, By-Laws, Manual of Procedures and the laws and usages of the Veterans of Foreign Wars of the United States. However, each organization is a separate unincorporated association or corporation under the laws of the jurisdiction in which each is located. The Veterans of Foreign Wars of the United States does not own an interest in any clubroom, canteen, facility or any fund-raising activity operated by any such chartered unit, nor are clubrooms, canteens, facilities or other fundraising activities operated for or on behalf of the Veterans of Foreign Wars of the United States. Veterans of Foreign Wars of the United States does not derive any profit from such facilities or activities. Clubrooms, canteens, facilities and other fundraising activities of chartered units are carried on by such units in furtherance of the fraternal, patriotic, historical and educational purposes set forth by Congress. Veterans of Foreign Wars of the United States does not lend money or extend credit to any chartered unit. Nor is it responsible for the debts or any other liability incurred by any chartered unit or any clubroom, canteen, facility or other fundraising activity operated by it. As unincorporated associations or corporations, they are responsible for their own debts and liabilities. Form 990, Part VI, Section A, Question 11b This 990 was prepared by an independent certified public accountant who worked with professional employees in the Accounting Department of the VFW National Headquarters. It was reviewed by the principal officers of the organization prior to execution. In addition, a copy was provided to each member of the governing body, the National Council of Administration, prior to the time of filing for their review. Form 990, Part VI, Section B, Line 12c In order to sustain the Veterans of Foreign Wars of the United States' reputation and continued success, National Officers, Council Members, employees and members in leadership positions are expected to conduct themselves in a professional manner and adhere to the highest standards of honesty and integrity. All of the individuals are required to execute an appropriate acknowledgement of adherence to a Code of Ethics Policy upon assuming their positions and that National Officers, Council Members, and key employees are required to make annual disclaimer or disclosure of conflicts of interest in accordance with the Internal Revenue Service guidelines. Form 990, Part VI, Section B, Question 15a & 15b The organization's CEO, the Commander-in-Chief, and the two Vice Commanders-in-Chief are elected by the National Convention and typically serve a single, one-year term in each position. Their compensation is specifically established by the National Council of Administration (Board of Directors) and is specifically approved by the National Council of Administration as part of its deliberation and approval of the annual budget. The organization utilizes the services of a compensation consulting firm to analyze comparability data and assist with establishment of a salary administration policy that assigns all employees positions into grades based on job descriptions, duties and responsibilities, and establishes a salary range for each grade. Increases in compensation are based on annual evaluations. The National Council of Administration, as part of its deliberation on the annual budget, approves all salaries, including the officers and key employees. Form 990, Part VI, Section C, Question 19 These documents are made available upon request to members of the Veterans of Foreign Wars. The By-Laws of the organization are also available for purchase through the organization's on-line Emblematic Supply store. Form 990, Part XI, Line 9 The amount is the pension and post-retirement related changes other than annual pension service costs.