Form990
Click to see attachment
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
MediumBullet Do not enter Social Security numbers on this form as it may be made public. By law, the IRS
generally cannot redact the information on the form.
MediumBullet Information about Form 990 and its instructions is at www.IRS.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
A For the 2013 calendar year, or tax year beginning 03-01-2013 , 2013, and ending 02-28-2014
BCheck if applicable:
CName of organization
VIETNAM VETERANS OF AMERICA INC
 
Doing Business As
 
 
Number and street (or P.O. box if mail is not delivered to street address)
8719 COLESVILLE ROAD NO 100
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
SILVER SPRING, MD20910
D Employer identification number

13-2929110
E Telephone number

G Gross receipts $ 36,784,430
F Name and address of principal officer:
JOSEPH STERNBURG
8719 COLESVILLE ROAD NO 100
SILVER SPRING,MD20910
I
Tax-exempt status: ( 19 ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.VVA.ORG
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet3202
K Form of organization:
 
L Year of formation: 1978
M State of legal domicile: NY
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: TO SUPPORT A FULL RANGE OF ISSUES AFFECTING VIETNAM VETERANS, AS WELL AS, ALL VETERANS.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 24
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 20
5 Total number of individuals employed in calendar year 2013 (Part V, line 2a) ...... 5 311
6 Total number of volunteers (estimate if necessary) ............. 6 120
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 181,516
b Net unrelated business taxable income from Form 990-T, line 34 ......... 7b -119,303
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 1,748,211 2,214,570
9 Program service revenue (Part VIII, line 2g) ......... 319,202 434,925
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 5,736,731 6,431,526
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 255,064 98,322
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 8,059,208 9,179,343
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 1,054,461 1,735,999
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 2,891,955 2,868,431
16a Professional fundraising fees (Part IX, column (A), line 11e)..... 184,123 193,877
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 3,656,186 3,351,584
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 7,786,725 8,149,891
19 Revenue less expenses. Subtract line 18 from line 12....... 272,483 1,029,452
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 12,359,090 13,666,088
21 Total liabilities (Part X, line 26)............. 5,194,437 5,160,569
22 Net assets or fund balances. Subtract line 21 from line 20..... 7,164,653 8,505,519
Part II
Signature Block
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 officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet

Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ............
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form 990 (2013)
Form 990 (2013)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III ..............
1
Briefly describe the organization’s mission: FOUNDED IN 1978, VIETNAM VETERANS OF AMERICA IS THE ONLY NATIONAL VIETNAM VETERANS ORGANIZATION CONGRESSIONALLY CHARTERED AND EXCLUSIVELY DEDICATED TO VIETNAM-ERA VETERANS AND THEIR FAMILIES. VVA WORKS TO CREATE A NEW IDENTITY FOR THIS GENERATION OF VETERANS, AND TO CHANGE PUBLIC PERCEPTION OF VIETNAM VETERANS.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ......................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ............................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
MEMBERSHIP AFFAIRS - VVA MEMBERSHIP IS NOW OVER 72,000 WITH 61% OF THESE MEMBERS HAVING COMMITTED TO VVA BY BECOMING LIFE MEMBERS. IN THE PAST FISCAL YEAR, 17 NEW VVA CHAPTERS HAVE BEEN CHARTERED.THE MEMBERSHIP DEPARTMENT IS MOVING TO USE ELECTRONIC COMMUNICATIONS FOR MANY OF ITS FORMERLY PAPER FUNCTIONS. THESE EFFORTS INCLUDE: ELECTRONIC ROSTER DISTRIBUTION, E-MAIL ACKNOWLEDGEMENT OF STATE COUNCIL AND CHAPTER ANNUAL ELECTION AND FINANCIAL REPORTS AND BUILDING AN E-MAIL MEMBERSHIP CHAIRS DISTRIBUTION LIST.
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
VETERAN HEALTH COUNCIL - DURING THE PAST YEAR THE VETERANS HEALTH COUNCIL (VHC) CONTINUED ITS EFFORTS TO BOTH EDUCATE AND INFORM AMERICA'S VETERANS, THEIR FAMILIES, AND ITS PARTNERS IN THE HEALTH CARE COMMUNITY ABOUT THE ILLNESSES AND MALADIES ASSOCIATED WITH MILITARY SERVICE. FOR EXAMPLE, TO DATE, MORE THAN 100,000 COPIES OF THE VHC BROCHURE HAVE BEEN DISTRIBUTED NATIONWIDE TO VETERANS, THEIR FAMILIES, AND OTHERS IN THE HEALTH CARE COMMUNITY THROUGH SUCH EVENTS AS THE NAACP ANNUAL MEETING, THE ANNUAL MEETING OF THE POSTAL WORKERS UNION IN LOS ANGELES, THE ANNUAL MEETING OF THE AMERICAN FEDERATION OF GOVERNMENT EMPLOYEES IN LAS VEGAS, THE ANNUAL NATIONAL BLACK CAUCUS CONFERENCE IN WASHINGTON, D.C., THE ANNUAL KOKOMO, INDIANA VIETNAM VETERANS RALLY, AS WELL AS AT OTHER NATIONAL AND LOCAL COMMUNITY PUBLIC EVENTS. THROUGH THE BROCHURE ALONE, THE VHC HAS INFLUENCED PUBLIC POLICY BY BRINGING AWARENESS TO THE DISEASES, MALADIES, AND ILLNESSES ASSOCIATED WITH MILITARY SERVICE, AND BY DESCRIBING THE PROCESS FOR FILING A VA CLAIM FOR DISABILITY COMPENSATION. THE VHC ALSO PRESENTED EXPERT TESTIMONY BEFORE BOTH HOUSE AND SENATE VETERANS AFFAIRS COMMITTEES AND THEIR SUBCOMMITTEES, CONGRESSIONAL HEALTH CAUCUSES, VARIOUS FEDERAL AGENCIES SUCH AS THE DEPARTMENT OF HEALTH AND HUMAN SERVICES, AND SEVERAL OF ITS AGENCIES SUCH AS CMS.IN ADDITION TO CONGRESSIONAL BRIEFINGS AND PRESENTATIONS AT PROFESSIONAL MEETINGS, TRAININGS AND ACADEMIC CONFERENCES, THEY PARTNERED WITH VHC MEMBERS FOR THE IMPLEMENTATION OF THE AFFORDABLE CARE ACT AND OTHER LEGISLATIVE HEALTHCARE INITIATIVES AFFECTING OUR NATION'S VETERANS. THE VHC ALSO PARTICIPATED IN SEVERAL NATIONAL PUBLIC SERVICE EDUCATION AWARENESS CAMPAIGNS DIRECTED AT AMERICA'S VETERAN COMMUNITY FOCUSING ON PROSTATE CANCER SCREENING, LUNG CANCER SCREENING, MILITARY SEXUAL ASSAULT, SUICIDE, AND OTHER MENTAL HEALTH ISSUES RELATED TO ONE'S MILITARY SERVICE. BOTH VVA PRESIDENT JOHN ROWAN AND VHC EXECUTIVE DIRECTOR, DR. TOM BERGER, PARTICIPATED IN NUMEROUS LOCAL, NATIONAL AND INTERNATIONAL PRINT AND BROADCAST MEDIA INTERVIEWS, AND DR. BERGER CONTINUES HIS MEMBERSHIP ON SEVERAL NATIONAL HEALTHCARE COMMITTEES INCLUDING THE NATIONAL ACTION ALLIANCE FOR SUICIDE RISK & PREVENTION.THE VHC ALSO CONTINUED TO EXPAND ITS PARTNERSHIPS WITH ORGANIZATIONS SUCH AS THE AMERICAN ACADEMY OF NURSING, THE VETERANS COUNCIL OF THE AMERICAN FEDERATION OF GOVERNMENT EMPLOYEES, AND OTHER NOT-FOR-PROFIT HEALTH ADVOCACY AND PROFESSIONAL ORGANIZATIONS. THE VHC OPERATES WITH A STAFF OF ONE, BUT WITH THE ASSISTANCE OF STAFF FROM THE VVA GOVERNMENT AFFAIRS & POLICY AND COMMUNICATIONS & MARKETING DEPARTMENTS, ALONG WITH VVA CONSULTANTS JOE WYNN, CARL TUVIN AND JIM KUHN.
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
VVA VETERAN- WE PRODUCED SIX ISSUE OF THE VVA VETERAN ON SCHEDULE AND UNDER BUDGET. THE MAGAZINE RECEIVED AN APEX AWARD FOR A WRITING SERIES (THE DIEN BIEN PHU SERIES).IN ADDITION TO THE REGULAR COMMITTEE REPORTS, OFFICER MESSAGES, TAPS, AND LOCATOR, WE RAN FEATURES ON TWENTY-FIVE CHAPTERS. WE RAN A MULTI-PART EXAMINATION OF THE ISSUE OF MILITARY SEXUAL ASSAULT, AS WELL AS A PIECE ON TINNITUS, AND AN IN-DEPTH EXAMINATION OF THE NEUROLOGICAL BASIS OF PTSD. WE RAN HISTORY PIECES, INCLUDING AN EXAMINATION OF LINEBACKER II (THE CHRISTMAS BOMBING) FROM BOTH THE AMERICAN AND VIETNAMESE PERSPECTIVES. THIS BEING A CONVENTION YEAR, WE RAN CANDIDATE STATEMENTS, THEN COVERED THE CONVENTION. WE RAN SEVERAL PIECES ON AMERICAN INDIANS, INCLUDING AN ARTICLE THAT DISCUSSED THE PARTNERSHIP BETWEEN VVA AND THE SEMINOLE TRIBE.AN ENTIRE ISSUE WAS DEVOTED TO THE ISSUE OF HOMELESSNESS AMONG VETERANS; IT DESCRIBED PROGRAMS ACROSS THE COUNTRY WITH DIFFERENT GOALS AND BUDGETS. WE ALSO RAN A FEATURE ON THE HOUSEHOLD GOODS PROGRAM.SEVERAL IMPORTANT VIETNAM VETERANS WERE PROFILED, INCLUDING ARTIST GREGORY PERILLO, ASTRONAUT AND PILOT GUY BLUFORD, NEUROLOGIST REID LYON, AND JAG OFFICER AND COLLEGE ADMINISTRATOR KEN GRAY. WE ALSO RAN FEATURES ON VIETNAM VETERAN OUTREACH PROGRAMS, SUCH AS FEED THE DAWGS, AND EXAMINED THE EFFORTS AND THE CHALLENGES OF BELATEDLY HAVING THE MEDAL OF HONOR AWARDED.
(Code:   ) (Expenses $ 5,589,129 including grants of $   ) (Revenue $   )
4d Other program services (Describe in Schedule O.)
(Expenses $ 5,589,129 including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet5,589,129
Form 990 (2013)
Form 990 (2013)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A........................
1
 
No
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II........
4
 
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C,
Part III............................
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III Click to see attachment....................
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part VClick to see attachment......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part VI.Click to see attachment...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment.........................
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII Click to see attachment.................
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E....
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?.....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions).... Click to see attachment
17
Yes
 
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............ Click to see attachment
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III................... Click to see attachment
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
Form 990 (2013)
Form 990 (2013)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II... Click to see attachment
21
Yes
 
22
Did the organization report more than $5,000 of grants or other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........ Click to see attachment
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J.......................
23
 
No
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a................
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I........
25a
 
 
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I...................
25b
 
 
26
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If so, complete Schedule L, Part II....................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III.........
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV ..........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If "Yes,"
complete Schedule L, Part IV.....................
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV...
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M.............
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
Part I...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I........
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1........................
34
 
No
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2...
35b
 
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
 
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2013)
Form 990 (2013)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V ..............
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
24
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
311
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?..........................
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
 
No
b
If "Yes," did the organization notify the donor of the value of the goods or services provided?.....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?............................
7e
 
 
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
 
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?............................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?............
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the organization make any taxable distributions under section 4966?..........
9a
 
 
b
Did the organization make a distribution to a donor, donor advisor, or related person?.......
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year. ....................
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
Form 990 (2013)
Form 990 (2013)
Page 6
Part VI
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI ..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year .....................
1a
24
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent ...................
1b
20
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ...........................
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
Yes
 
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
Yes
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done.......................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
AZ , AR , CA , CO , FL , GA , IL , IN , KS , KY , MD , MN , MS , MO , NV , NJ , NY , NC , OH , OK , OR , PA , TN , TX , VA , WI , MA , CT , RI , NH , SC , ND , UT , WA , HI , AK , AL
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, physical address, and telephone number of the person who possesses the books and records of the organization:
MediumBulletVIETNAM VETERANS OF AMERICA8719 COLESVILLE RD NO 100SILVER SPRINGMD20910 (301) 585-4000
Form 990 (2013)
Form 990 (2013)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII ..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) JOHN ROWAN........................................................................
PRESIDENT
 50.00
.......................   		X   X       75,038 0 0
(2) MARSHA FOUR........................................................................
VICE PRESIDENT
 40.00
.......................   		X   X       37,520 0 0
(3) BILL MEEKS JR........................................................................
SECRETARY
 25.00
.......................   		X   X       37,520 0 0
(4) WAYNE REYNOLDS........................................................................
TREASURER
 50.00
.......................   		X   X       37,520 0 0
(5) CHARLIE HOBBS........................................................................
DIRECTOR
 20.00
.......................   		X           0 0 0
(6) FELIX PETERSON........................................................................
DIRECTOR
 35.00
.......................   		X           0 0 0
(7) DAN STENVOLD........................................................................
DIRECTOR
 12.00
.......................   		X           0 0 0
(8) LINDA BLANKENSHIP........................................................................
DIRECTOR
 8.00
.......................   		X           0 0 0
(9) JIM PACE........................................................................
DIRECTOR
 10.00
.......................   		X           0 0 0
(10) JOE JENNINGS........................................................................
DIRECTOR
 40.00
.......................   		X           0 0 0
(11) GERALD YAMAMOTO........................................................................
DIRECTOR
 6.00
.......................   		X           0 0 0
(12) JOSEPH KRISTEK........................................................................
DIRECTOR
 10.00
.......................   		X           0 0 0
(13) RICHARD C DELONG........................................................................
DIRECTOR
 10.00
.......................   		X           0 0 0
(14) JOHN L MARGOWSKI........................................................................
DIRECTOR
 10.00
.......................   		X           0 0 0
(15) JOHN MINER........................................................................
DIRECTOR
 25.00
.......................   		X           0 0 0
(16) HERB WORTHINGTON JR........................................................................
DIRECTOR
 35.00
.......................   		X           0 0 0
(17) SARA J MCVICKER........................................................................
DIRECTOR
 30.00
.......................   		X           0 0 0
Form 990 (2013)
Form 990 (2013)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) BOB BARRY........................................................................
DIRECTOR
 30.00
.......................   		X           0 0 0
(19) ALLEN MANUEL........................................................................
DIRECTOR
 15.00
.......................   		X           0 0 0
(20) TOM OWEN........................................................................
DIRECTOR
 25.00
.......................   		X           0 0 0
(21) DICK SOUTHERN........................................................................
DIRECTOR
 12.00
.......................   		X           0 0 0
(22) DENNIS COHOON........................................................................
DIRECTOR
 20.00
.......................   		X           0 0 0
(23) CHARLIE R MONTGOMERY JR........................................................................
DIRECTOR
 20.00
.......................   		X           0 0 0
(24) PASTOR TORO........................................................................
DIRECTOR
 8.00
.......................   		X           0 0 0
(25) JOSEPH STERNBURG........................................................................
CFO
 40.00
.......................   		    X       117,212 0 25,138










1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 304,810 0 25,138
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet1
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual...........................
4
 
No
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet0
Form 990 (2013)
Form 990 (2013)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII .............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512-514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues....1b 332,456
c Fundraising events....1c  
d Related organizations...1d 165,600
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and
similar amounts not included above1f 		1,716,514
g Noncash contributions included in lines
1a-1f:$ 		 
h Total. Add lines 1a-1f.......MediumBullet 2,214,570
Program Service RevenueAmt Business Code
2a CONVENTION/CONFERENCE 900099 216,204 216,204    
b ADVERTISING 541800 181,516   181,516  
c OTHER INCOME 900099 37,205 37,205    
d
e
f All other program service revenue .        
g Total. Add lines 2a–2f........MediumBullet 434,925
OtherAmt RevenueAmt 3 Investment income (including dividends, interest, and other similar amounts).......MediumBullet 98,216     98,216
4 Income from investment of tax-exempt bond proceeds..MediumBullet        
5 Royalties...........MediumBullet 98,322     98,322
(i) Real (ii) Personal
6a Gross rents    
b Less: rental expenses    
c Rental income or (loss)    
d Net rental income or (loss).......MediumBullet        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 3,197,581 30,740,816
b Less: cost or other basis and sales expenses 2,666,550 24,938,537
c Gain or (loss) 531,031 5,802,279
d Net gain or (loss)..........MediumBullet 6,333,310 5,802,279   531,031
8a Gross income from fundraising events (not including
$  
of contributions reported on line 1c). See Part IV, line 18 ..
a  
b Less: direct expenses ...b  
c Net income or (loss) from fundraising events..MediumBullet      
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities...MediumBullet        
10a Gross sales of inventory, less
returns and allowances .
a  
b Less: cost of goods sold ..b  
c Net income or (loss) from sales of inventory..MediumBullet        
Miscellaneous Revenue Business Code
11a            
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet  
12 Total revenue. See Instructions......MediumBullet 9,179,343 6,055,688 181,516 727,569
Form 990 (2013)
Form 990 (2013)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX ...............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to governments and organizations in the United States. See Part IV, line 21 1,735,999  
2 Grants and other assistance to individuals in the United States. See Part IV, line 22    
3 Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16    
4 Benefits paid to or for members    
5 Compensation of current officers, directors, trustees, and key employees .... 329,948      
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....        
7 Other salaries and wages 1,721,331      
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....        
9 Other employee benefits ....... 653,050      
10 Payroll taxes ........... 164,102      
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 14,952      
c Accounting ........... 52,500      
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17 193,877  
f Investment management fees ......        
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........ 548,499      
12 Advertising and promotion ....        
13 Office expenses ....... 1,214,240      
14 Information technology ......        
15 Royalties ..        
16 Occupancy ........... 526,312      
17 Travel ............ 433,803      
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ......        
19 Conferences, conventions, and meetings .... 109,098      
20 Interest ........... 1,476      
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization ..... 102,600      
23 Insurance .............. 146,060      
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a REPAIRS AND MAINTENANCE 73,917      
b DUES AND SUBSCRIPTIONS 54,881      
c MISCELLANEOUS 53,354      
d TRAINING AND DEVELOPMEN 13,149      
e All other expenses 6,743      
25 Total functional expenses. Add lines 1 through 24e 8,149,891      
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2013)
Form 990 (2013)
Page 11
Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ............. 2,012,011 1 1,610,727
2 Savings and temporary cash investments ......... 2,723,316 2 3,792,549
3 Pledges and grants receivable, net ...........   3  
4 Accounts receivable, net ............. 802,082 4 459,369
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
  6  
7 Notes and loans receivable, net .............   7  
8 Inventories for sale or use ..............   8  
9 Prepaid expenses and deferred charges .......... 93,157 9 266,490
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 511,848
b Less: accumulated depreciation ..... 10b 423,571 190,879 10c 88,277
11 Investments—publicly traded securities .......... 6,495,826 11 7,407,117
12 Investments—other securities. See Part IV, line 11 .....   12  
13 Investments—program-related. See Part IV, line 11 .....   13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 41,819 15 41,559
16 Total assets. Add lines 1 through 15 (must equal line 34)...... 12,359,090 16 13,666,088
Liabilities 17 Accounts payable and accrued expenses ......... 1,111,537 17 942,899
18 Grants payable .................   18  
19 Deferred revenue ................ 1,680,734 19 2,157,832
20 Tax-exempt bond liabilities .............   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D..   21  
22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L..........   22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ....   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D.................... 2,402,166 25 2,059,838
26 Total liabilities. Add lines 17 through 25......... 5,194,437 26 5,160,569
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets .............. 7,164,653 27 8,505,519
28 Temporarily restricted net assets ...........   28  
29 Permanently restricted net assets ...........   29  
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds ........   30  
31 Paid-in or capital surplus, or land, building or equipment fund .....   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ........... 7,164,653 33 8,505,519
34 Total liabilities and net assets/fund balances ........ 12,359,090 34 13,666,088
Form 990 (2013)
Form 990 (2013)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI ..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
9,179,343
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
8,149,891
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
1,029,452
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
7,164,653
5
Net unrealized gains (losses) on investments ...............
5
311,414
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
0
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
8,505,519
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII .............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2013)
Form 990, Special Condition Description:
Special Condition Description
Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Name of the organization
VIETNAM VETERANS OF AMERICA INC
 
Employer identification number

13-2929110
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......................... Arrow Bullet $  
Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 2
Name of organization
VIETNAM VETERANS OF AMERICA INC
  		Employer identification number

13-2929110
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
RESTRICTED
 

   
RESTRICTED
RESTRICTED
RESTRICTED, RESTRICTEDRESTRICTED

$RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 3
Name of organization
VIETNAM VETERANS OF AMERICA INC
  		Employer identification number

13-2929110
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 4
Name of organization
VIETNAM VETERANS OF AMERICA INC
  		Employer identification number

13-2929110
Part III
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Additional Data


Software ID:  
Software Version:  
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet Attach to Form 990. SchDMd Bullet See separate instructions. SchDMd Bullet Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
VIETNAM VETERANS OF AMERICA INC
 
Employer identification number

13-2929110
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate contributions to (during year) ...    
3 Aggregate grants from (during year) .....    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register .................... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenues included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a
Revenues included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIII and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21? .....................
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ........
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current year (b)Prior year b (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance ....          
b Contributions ........          
c Net investment earnings, gains, and losses          
d Grants or scholarships .....          
e Other expenditures for facilities
and programs ........ 		         
f Administrative expenses ....          
g End of year balance ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet  
b
Permanent endowment SchDMd Bullet  
c
Temporarily restricted endowment SchDMd Bullet  
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
 
(ii) related organizations ........................
3a(ii)
 
 
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .................      
b Buildings ................        
c Leasehold improvements ............        
d Equipment ................   511,848 423,571 88,277
e Other .................        
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 88,277
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 3
Part VII
Investments—Other Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives    
(2)Closely-held equity interests    
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet  
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
Federal income taxes  
CAPITAL LEASE OBLIGATIONS 47,315
DUE TO STATE COUNCILS AND CHAPTERS FOR LIFE MEMBER DUES 1,430,985
DUE TO STATE COUNCILS AND CHAPTERS FOR REBATES 209,859
DEFERRED RENT PAYABLE 371,679





Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 2,059,838
2. Liability for uncertain tax positions In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII ..................................................
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 9,490,757
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments .......... 2a 311,414
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d ..................... 2e 311,414
3 Subtract line 2e from line 1..................... 3 9,179,343
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b....................... 4c 0
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 9,179,343
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 8,149,891
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a  
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d...................... 2e 0
3 Subtract line 2e from line 1..................... 3 8,149,891
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ............ 4b  
c Add lines 4a and 4b....................... 4c 0
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 8,149,891
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
SCHEDULE D THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, VVA MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF VVA AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEARS 2014 AND 2013.
Schedule D (Form 990) 2013

Additional Data


Software ID:  
Software Version:  




SCHEDULE G (Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrowAttach to Form 990 or Form 990-EZ. right arrowSee separate instructions.
right arrowInformation about Schedule G (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
VIETNAM VETERANS OF AMERICA INC
 
Employer identification number

13-2929110
Part I
Fundraising Activities. Complete if the organization answered "Yes" to Form 990, Part IV, line 17.
Form 990-EZ filers are not required to complete this part.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If "Yes," list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.
(i) Name and address of individual
or entity (fundraiser) 		(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity 		(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i) 		(vi) Amount paid to
(or retained by)
organization
Yes No
CHARITY FUNDING
1700 W HAMLIN ROAD 2ND FLOOR
 
ROCHESTER HILLS, MI48309 		CAR DONATION PROGRAM Yes   4,346,698 634,716 3,711,982
MANSFIELD AND ASSOCIATES INC
PO BOX 776
 
ST MICHAELS, MD21663 		DIRECT MAIL CAMPAIGNS   No 1,322,566 75,600 1,246,966
             
             
             
             
             
             
             
             
Total .................right arrow 5,669,264 710,316 4,958,948
3
List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.
AZ, AR, CA, CO, FL, GA, IL, IN, KS, KY, MD, MN, MS, MO, NV, NJ, NY, NC, OH, OK, OR, PA, TN, TX, VA, WI, CT, AK, HI, AL, MA, RI, NH, SC, ND, UT, WA
For Paperwork Reduction Act Notice, see the Instructions for Form 990or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990 or 990-EZ) 2013
Schedule G (Form 990 or 990-EZ) 2013
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" to Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.
(a) Event #1

 
(event type) 		(b) Event #2

 
(event type) 		(c) Other events

 
(total number) 		(d) Total events
(add col. (a) through col. (c))
VerticalRevenue 1 Gross receipts . . .        
2 Less: Contributions . .        
3 Gross income (line 1
minus line 2) . . . 		       
VerticalDirectExpenses 4 Cash prizes . . .        
5 Noncash prizes . .        
6 Rent/facility costs . .        
7 Food and beverages .        
8 Entertainment . . .        
9 Other direct expenses .        
10 Direct expense summary. Add lines 4 through 9 in column (d) ........... right arrow  
11 Net income summary. Subtract line 10 from line 3, column (d)........... right arrow  
Part III
Gaming. Complete if the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue (a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo 		(c) Other gaming (d) Total gaming (add col.(a) through col.(c))
1 Gross revenue . . . .        
VerticalDirectExpenses 2 Cash prizes . . . .        
3 Non-cash prizes . . .        
4 Rent/facility costs . . .        
5 Other direct expenses . .        
6 Volunteer labor . . .
%
%
%
7 Direct expense summary. Add lines 2 through 5 in column (d) ........... right arrow  
8 Net gaming income summary. Subtract line 7 from line 1, column (d) ......... right arrow  
9
Enter the state(s) in which the organization operates gaming activities:
a
Is the organization licensed to operate gaming activities in each of these states? ............
b
If "No," explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? .....
b
If "Yes," explain:
 
Schedule G (Form 990 or 990-EZ) 2013
Schedule G (Form 990 or 990-EZ) 2013
Page 3
11
Does the organization operate gaming activities with nonmembers? .................
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? ..........................
13
Indicate the percentage of gaming activity operated in:
a
The organization's facility ......................
13a
%
b
An outside facility ........................
13b
%
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
Address right arrow
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? ......................................
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $   .
c
If "Yes," enter name and address of the third party:
Name right arrow
Address right arrow
 
 
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $  
Description of services provided right arrow
 
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? ............................
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$  
Part IV
Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v), and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also complete this part to provide any additional information (see instructions).
Return Reference Explanation
Schedule G (Form 990 or 990-EZ) 2013
Additional Data


Software ID:  
Software Version:  
Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990
lBullet Information about Schedule I (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
VIETNAM VETERANS OF AMERICA INC
 
Employer identification number
13-2929110
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC Code section
if applicable		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
non-cash assistance		 (h) Purpose of grant
or assistance
(1) HG OREGON STATE COUNCIL

 
  		  11,168       GENERAL SUPPORT
(2) VVA ARIZONA STATE COUNCIL

 
  		  24,584       GENERAL SUPPORT
(3) VVA BUCKEYE STATE COUNCIL

 
  		  53,892       GENERAL SUPPORT
(4) VVA CALIFORNIA STATE COUNCIL

 
  		  151,738       GENERAL SUPPORT
(5) VVA COLORADO STATE COUNCIL

 
  		  23,464       GENERAL SUPPORT
(6) VVA CONNECTICUT STATE COUNCIL

 
  		  20,412       GENERAL SUPPORT
(7) VVA DELAWARE STATE COUNCIL

 
  		  5,266       GENERAL SUPPORT
(8) VVA FLORIDA STATE COUNCIL

 
  		  92,266       GENERAL SUPPORT
(9) VVA GEORGIA STATE COUNCIL

 
  		  14,110       GENERAL SUPPORT
(10) VVA ILLINIOS STATE COUNCIL

 
  		  87,802       GENERAL SUPPORT
(11) VVA KANSAS STATE COUNCIL

 
  		  9,672       GENERAL SUPPORT
(12) VVA KENTUCKY STATE COUNCIL

 
  		  8,852       GENERAL SUPPORT
(13) VVA LOUISANA STATE COUNCIL

 
  		  16,962       GENERAL SUPPORT
(14) VVA MARYLAND STATE COUNCIL

 
  		  73,080       GENERAL SUPPORT
(15) VVA MASSACHUSETTS STATE COUNCIL

 
  		  28,316       GENERAL SUPPORT
(16) VVA MICHIGAN STATE COUNCIL

 
  		  29,940       GENERAL SUPPORT
(17) VVA MINNESOTA STATE COUNCIL

 
  		  47,424       GENERAL SUPPORT
(18) VVA MISSOURI STATE COUNCIL

 
  		  19,662       GENERAL SUPPORT
(19) VVA NEBRASKA STATE COUNCIL

 
  		  6,994       GENERAL SUPPORT
(20) VVA NEW JERSEY STATE COUNCIL

 
  		  56,990       GENERAL SUPPORT
(21) VVA NEW MEXICO STATE COUNCIL

 
  		  13,528       GENERAL SUPPORT
(22) VVA NEW YORK STATE COUNCIL

 
  		  106,544       GENERAL SUPPORT
(23) VVA NORTH CAROLINA STATE COUNCIL

 
  		  9,126       GENERAL SUPPORT
(24) VVA OKLAHOMA STATE COUNCIL

 
  		  12,708       GENERAL SUPPORT
(25) VVA PA STATE COUNCIL

 
  		  48,166       GENERAL SUPPORT
(26) VVA TENNESSEE STATE COUNCIL

 
  		  6,776       GENERAL SUPPORT
(27) VVA TEXAS STATE COUNCIL

 
  		  9,518       GENERAL SUPPORT
(28) VVA VIRGINIA STATE COUNCIL

 
  		  37,216       GENERAL SUPPORT
(29) VVA AK STATE COUNCIL - 09

 
  		  10,417       GENERAL SUPPORT
(30) VVA CA STATE COUNCIL- 09

 
  		  18,750       GENERAL SUPPORT
(31) VVA CHAPTER #317

 
  		  18,750       GENERAL SUPPORT
(32) VVA CT STATE COUNCIL - 01

 
  		  5,042       GENERAL SUPPORT
(33) VVA FL STATE COUNCIL- 04

 
  		  18,750       GENERAL SUPPORT
(34) VVA IA STATE COUNCIL- 06

 
  		  16,861       GENERAL SUPPORT
(35) VVA IN STATE COUNCIL -05

 
  		  15,208       GENERAL SUPPORT
(36) VVA MA STATE COUNCIL- 01

 
  		  16,861       GENERAL SUPPORT
(37) VVA MI STATE COUNCIL- 05

 
  		  18,750       GENERAL SUPPORT
(38) VVA MN STATE COUNCIL -06

 
  		  18,750       GENERAL SUPPORT
(39) VVA NJ STATE COUNCIL -02

 
  		  18,750       GENERAL SUPPORT
(40) VVA NY STATE COUNCIL -02

 
  		  18,750       GENERAL SUPPORT
(41) VVA OH BUCKEYE STATE COUNCIL -05

 
  		  18,750       GENERAL SUPPORT
(42) VVA VT STATE COUNCIL -01

 
  		  20,167       GENERAL SUPPORT
(43) VVA WA STATE COUNCIL -08B21

 
  		  18,750       GENERAL SUPPORT
(44) ORSP UNIVERSITY OF SAN FRANCISCO

 
  		  5,000       GENERAL SUPPORT
(45) VVA AL STATE COUNCIL - 04

 
  		  7,732       GENERAL SUPPORT
(46) VVA AZ STATE COUNCIL - 09

 
  		  7,200       GENERAL SUPPORT
(47) VVA CA STATE COUNCIL- 09

 
  		  21,448       GENERAL SUPPORT
(48) VVA CT STATE COUNCIL - 01

 
  		  5,324       GENERAL SUPPORT
(49) VVA FL STATE COUNCIL- 04

 
  		  15,156       GENERAL SUPPORT
(50) VVA GA STATE COUNCIL- 04

 
  		  7,632       GENERAL SUPPORT
(51) VVA IA STATE COUNCIL- 06

 
  		  6,888       GENERAL SUPPORT
(52) VVA IL STATE COUNCIL - 05

 
  		  9,828       GENERAL SUPPORT
(53) VVA IN STATE COUNCIL -05

 
  		  7,200       GENERAL SUPPORT
(54) VVA KS STATE COUNCIL- 06

 
  		  5,052       GENERAL SUPPORT
(55) VVA KY STATE COUNCIL- 03

 
  		  6,076       GENERAL SUPPORT
(56) VVA LA STATE COUNCIL- 07

 
  		  6,852       GENERAL SUPPORT
(57) VVA MA STATE COUNCIL- 01

 
  		  8,876       GENERAL SUPPORT
(58) VVA MD STATE COUNCIL- 03

 
  		  15,404       GENERAL SUPPORT
(59) VVA MI STATE COUNCIL- 05

 
  		  19,848       GENERAL SUPPORT
(60) VVA MN STATE COUNCIL -06

 
  		  7,736       GENERAL SUPPORT
(61) VVA MO STATE COUNCIL -06

 
  		  8,944       GENERAL SUPPORT
(62) VVA NC STATE COUNCIL -03

 
  		  10,076       GENERAL SUPPORT
(63) VVA NJ STATE COUNCIL -02

 
  		  15,688       GENERAL SUPPORT
(64) VVA NM STATE COUNCIL -09

 
  		  5,216       GENERAL SUPPORT
(65) VVA NV STATE COUNCIL -09

 
  		  6,316       GENERAL SUPPORT
(66) VVA NY STATE COUNCIL -02

 
  		  25,048       GENERAL SUPPORT
(67) VVA OH BUCKEYE STATE COUNCIL -05

 
  		  13,784       GENERAL SUPPORT
(68) VVA OK STATE COUNCIL -07

 
  		  7,736       GENERAL SUPPORT
(69) VVA OR STATE COUNCIL -08

 
  		  7,260       GENERAL SUPPORT
(70) VVA PA STATE COUNCIL -02

 
  		  18,080       GENERAL SUPPORT
(71) VVA SC STATE COUNCIL -03

 
  		  6,248       GENERAL SUPPORT
(72) VVA TN STATE COUNCIL -03

 
  		  12,156       GENERAL SUPPORT
(73) VVA TX STATE COUNCIL -07

 
  		  19,880       GENERAL SUPPORT
(74) VVA VA STATE COUNCIL -03

 
  		  10,680       GENERAL SUPPORT
(75) VVA VT STATE COUNCIL -01

 
  		  5,448       GENERAL SUPPORT
(76) VVA WA STATE COUNCIL -08

 
  		  6,396       GENERAL SUPPORT
(77) VVA WI STATE COUNCIL -06

 
  		  10,940       GENERAL SUPPORT
(78) VVA WV STATE COUNCIL -03

 
  		  8,320       GENERAL SUPPORT
(79) INMEMORY PLAQUE PROJECT

 
  		  8,301       GENERAL SUPPORT
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................ Bullet Image
 
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2013

Schedule I (Form 990) 2013
Page 2
Part III
Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a)Type of grant or assistance (b)Number of
recipients		 (c)Amount of
cash grant		 (d)Amount of
non-cash assistance		 (e)Method of valuation (book,
FMV, appraisal, other)		 (f)Description of non-cash assistance












Part IV
Supplemental Information. Provide the information required in Part I, line 2, Part III, column (b), and any other additional information.
Return Reference Explanation
Schedule I (Form 990) 2013


Additional Data


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SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
VIETNAM VETERANS OF AMERICA INC
 
Employer identification number

13-2929110
Return Reference Explanation
FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS OPEN TO U.S. ARMED FORCE VETERANS WHO SERVED ON ACTIVE DUTY (FOR OTHER THAN TRAINING PURPOSES) IN THE REPUBLIC OF VIETNAM BETWEEN FEBRUARY 28, 1961 AND MAY 7, 1975, OR IN ANY DUTY LOCATION BETWEEN AUGUST 5, 1964 AND MAY 7, 1975.
FORM 990, PART VI, SECTION A, LINE 7A BOARD MEMBERS ARE ELECTED BY DELEGATES WHO REPRESENT STATE AND LOCAL CHAPTERS AT THE ANNUAL CONVENTION WHICH IS HELD EVERY ODD YEAR.
FORM 990, PART VI, SECTION B, LINE 11 THE 990 AND 990T WAS MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND INPUT PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST ON A REGULAR BASIS.
FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DETERMINED THROUGH THE BUDGET PROCESS. ANNUAL RAISES INCLUDE COST OF LIVING ADJUSTMENTS. THE BOARD REGULARLY CONSULTS WITH COMPENSATION SURVEYS TO DETERMINE THE REASONABLENESS OF SPECIFIC SALARY RANGES.
FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
SCH L, PART IV RELATIONSHIP - AS OF FEBRUARY 28, 2013, MR. STERNBURG, CPA, IS THE STAFF DIRECTOR OF VIETNAM VETERANS OF AMERICA (VVA) AND THE FORMER EXECUTIVE DIRECTOR OF THE VETERANS SUPPORT FOUNDATION (VSF). MR. STERNBURG AS STAFF, DOES NOT SERVE ON EITHER BOARD AND HAS NO VOTING AUTHORITY IN EITHER ORGANIZATION. VSF ANNUALLY GRANTS FUNDS TO NON PROFIT ORGANIZATIONS THROUGHOUT THE US IN SUPPORT OF VETERAN RELATED PROJECTS. A $165,600 GRANT WAS MADE TO VVA IN SUPPORT OF THE VVA SERVICE OFFICER PROGRAM.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2013

Additional Data


Software ID:  
Software Version: