TY 2024 Form 990

- TIN:

Form990

Department of the TreasuryInternal 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)

Do not enter social security numbers on this form as it may be made public.

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public Inspection

A For the 2024 calendar year, or tax year beginning 09-01-2024 , and ending 08-31-2025

BCheck if applicable: Address change Name change Initial return Final return/terminated Amended return Application pending

CName of organization
Veterans of Foreign Wars of The United States

% MARC GARDUNO

Doing business as

Number and street (or P.O. box if mail is not delivered to street address)
406 W 34th St

Room/suite

City or town, state or province, country, and ZIP or foreign postal code
Kansas City, MO64111

D Employer identification number

44-0474290

E Telephone number

G Gross receipts $ 176,263,720

F Name and address of principal officer:
Marc Garduno
406 W 34th St
Kansas City,MO64111

Tax-exempt status: 501(c)(3) 501(c) ( 19 ) (insert no.) 4947(a)(1) or 527

Website:

www.vfw.org

H(a)

Is this a group return for
subordinates? Yes No

H(b)

Are all subordinates
included?

Yes No

If "No," attach a list. See instructions.

H(c)

Group exemption number

K Form of organization: Corporation Trust Association Other

L Year of formation: 1899

M State of legal domicile:

Part I

Summary

1	Briefly describe the organization’s mission or most significant activities: See Schedule O.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	62
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	56
5	Total number of individuals employed in calendar year 2024 (Part V, line 2a) ......	5	222
6	Total number of volunteers (estimate if necessary) .............	6	3,000
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	2,348,942
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	71,920,628	80,997,028
9	Program service revenue (Part VIII, line 2g) .........	10,099,273	9,662,529
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	6,691,917	7,190,968
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	5,346,964	5,497,435
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	94,058,782	103,347,960
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	11,649,248	11,258,266
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)	18,060,870	18,725,681
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	966,715	1,049,426
b	Total fundraising expenses (Part IX, column (D), line 25) 37,947,391
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	63,647,718	70,723,053
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	94,324,551	101,756,426
19	Revenue less expenses. Subtract line 18 from line 12.......	-265,769	1,591,534
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	268,531,810	292,818,260
21	Total liabilities (Part X, line 26).............	131,079,242	146,878,303
22	Net assets or fund balances. Subtract line 21 from line 20.....	137,452,568	145,939,957

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

	Signature of officer	Date

	Type or print name and title

Paid Preparer Use Only

Print/Type preparer's name

Preparer's signature

Date

Check if
self-employed

PTIN

Firm's name

Firm's EIN

Firm's address

Phone no.

May the IRS discuss this return with the preparer shown above? See Instructions. ..........YesNo

For Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 11282Y Form 990 (2024)

Form 990 (2024)

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..............

Briefly describe the organization’s mission: 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.

Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ..................... Yes No

If "Yes," describe these new services on Schedule O.

Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ........................... Yes No

If "Yes," describe these changes on Schedule O.

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 $ 27,776,851 including grants of $ 9,843,491 ) (Revenue $ )
	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 $9,843,491 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 2025 federal fiscal year, the Department of Veterans Affairs reported over 608,000 veterans and eligible dependents represented by VFW Service Officers received more than $16.2 billion in earned benefits. Additionally, the VFW provided over $1.3 million in Help-A-Hero scholarships to 317 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.

4b	(Code: ) (Expenses $ 15,328,587 including grants of $ 537,800 ) (Revenue $ )
	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 $537,800 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.

4c	(Code: ) (Expenses $ 14,948,141 including grants of $ 876,975 ) (Revenue $ )
	Community Service and Public Awareness - Community service is a major priority of the VFW. This includes grants of $876,975 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 $631,000 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 $169,000 in scholarships and awards for students.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses58,053,579

Form 990 (2024)

Page 3

Part IV

Checklist of Required Schedules

Yes

Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A.....................

Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment

List of Attached Documents:

// Content

...

Yes

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.............

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.........

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 Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III..

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 I Click to see attachment

List of Attached Documents:

// Content

.........................

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 II Click to see attachment

List of Attached Documents:

// Content

....

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

List of Attached Documents:

// Content

..............

Yes

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 IV Click to see attachment

List of Attached Documents:

// Content

..............

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 V Click to see attachment

List of Attached Documents:

// Content

......

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.

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

List of Attached Documents:

// Content

...................

11a

Yes

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 VII Click to see attachment

List of Attached Documents:

// Content

.......

11b

Yes

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 VIII Click to see attachment

List of Attached Documents:

// Content

.......

11c

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 IX Click to see attachment

List of Attached Documents:

// Content

............

11d

Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X Click to see attachment

List of Attached Documents:

// Content

11e

Yes

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 X Click to see attachment

List of Attached Documents:

// Content

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

List of Attached Documents:

// Content

......................

12a

Yes

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

List of Attached Documents:

// Content

12b

Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E

14a

Did the organization maintain an office, employees, or agents outside of the United States? .....

14a

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......... Click to see attachment

List of Attached Documents:

// Content

14b

Yes

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..... Click to see attachment

List of Attached Documents:

// Content

Yes

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... Click to see attachment

List of Attached Documents:

// Content

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

List of Attached Documents:

// Content

Yes

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

List of Attached Documents:

// Content

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

List of Attached Documents:

// Content

20a

Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....

20a

If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?

20b

Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II..... Click to see attachment

List of Attached Documents:

// Content

Yes

Form 990 (2024)

Page 4

Part IV

Checklist of Required Schedules (continued)

Yes

Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........ Click to see attachment

List of Attached Documents:

// Content

Yes

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....................... Click to see attachment

List of Attached Documents:

// Content

Yes

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

Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...

24b

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

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), 501(c)(4), and 501(c)(29) 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

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

Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........

Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?

If "Yes," complete

Schedule L, Part III.........................

Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):

A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................

28a

A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....

28b

A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................

28c

Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M.. Click to see attachment

List of Attached Documents:

// Content

Yes

Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M ................. Click to see attachment

List of Attached Documents:

// Content

Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I

Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................

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............

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.........................

35a

Did the organization have a controlled entity within the meaning of section 512(b)(13)?

35a

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

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.............

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

Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............

Yes

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

Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..

176

Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .

Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................

Yes

Form 990 (2024)

Page 5

Part V

Statements Regarding Other IRS Filings and Tax Compliance (continued)

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 ..................

222

If at least one is reported on line 2a, did the organization file all required federal employment tax returns?

Yes

Did the organization have unrelated business gross income of $1,000 or more during the year?...

Yes

If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...

Yes

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)? ..

If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).

Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..

Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?

If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............

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? ...

If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................

Organizations that may receive deductible contributions under section 170(c).

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? ....................

If "Yes," did the organization notify the donor of the value of the goods or services provided? .....

Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................

If "Yes," indicate the number of Forms 8282 filed during the year ....

Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?

Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..

If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................

If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................

Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........

Sponsoring organizations maintaining donor advised funds.

Did the sponsoring organization make any taxable distributions under section 4966?........

Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...

Section 501(c)(7) organizations. Enter:

Initiation fees and capital contributions included on Part VIII, line 12 ...

10a

Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities

10b

Section 501(c)(12) organizations. Enter:

Gross income from members or shareholders .........

11a

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

If "Yes," enter the amount of tax-exempt interest received or accrued during the year.

12b

Section 501(c)(29) qualified nonprofit health insurance issuers.

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

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

Enter the amount of reserves on hand ............

13c

14a

Did the organization receive any payments for indoor tanning services during the tax year?.....

14a

If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..

14b

Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.

Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.

Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.

Form 990 (2024)

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

Enter the number of voting members of the governing body at the end of the tax year

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.

Enter the number of voting members included in line 1a, above, who are independent

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? .................

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? .

Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .

Did the organization become aware during the year of a significant diversion of the organization’s assets? .

Did the organization have members or stockholders? ................

Yes

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? ....................

Yes

Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................

Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:

The governing body? .......................

Yes

Each committee with authority to act on behalf of the governing body? ............

Yes

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.......

Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)

Yes

10a

Did the organization have local chapters, branches, or affiliates? ............

10a

Yes

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

Describe on 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

Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................

12b

Yes

Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................

12c

Yes

Did the organization have a written whistleblower policy? ...............

Yes

Did the organization have a written document retention and destruction policy? .........

Yes

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?

The organization’s CEO, Executive Director, or top management official ...........

15a

Yes

Other officers or key employees of the organization ................

15b

Yes

If "Yes" to line 15a or 15b, describe the process on 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

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

List the states with which a copy of this Form 990 is required to be filed

AR , CA , GA , IL , KY , LA , ME , MD , MN , MS , NH , NJ , NY , NC , ND , OK , PA , SC , TN , UT , WV , WI

Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.

Own website Another's website Upon request Other (explain in Schedule O)

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.

State the name, address, and telephone number of the person who possesses the organization's books and records:
MARC GARDUNO406 W 34TH ST Kansas City,MO64111 (816) 756-3390

Form 990 (2024)

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.

List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."

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, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

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.

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.

See the instructions for the order in which to list the persons above.

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/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(1) John Muckelbauer...................................................................... General Counsel	55.0 ................. 0.0			X	218,797	0	53,382
(2) Ryan Gallucci...................................................................... Exec Director, Washington off.	55.0 ................. 0.0			X	212,702	0	44,694
(3) James Lierz...................................................................... Chief Accounting Officer	55.0 ................. 0.0			X	220,959	0	31,337
(4) Dan West...................................................................... Adjutant General	55.0 ................. 0.0	X	X		225,558	0	26,338
(5) Alfred J Lipphardt...................................................................... Past CIC - Term ended 8/25	55.0 ................. 0.0	X	X		221,515	0	10,430
(6) Marc Garduno...................................................................... Quartermaster General	55.0 ................. 0.0	X	X		202,103	0	25,308
(7) Kelly Jones...................................................................... Director, Development	55.0 ................. 0.0			X	154,758	0	47,799
(8) Carol L Whitmore...................................................................... CIC - Term started 8/25	55.0 ................. 0.0	X	X		184,494	0	8,880
(9) David Prohaska...................................................................... Director, Member Service Cntr.	55.0 ................. 0.0			X	151,074	0	42,020
(10) Brian Walker...................................................................... Assistant Adjuntant general	55.0 ................. 0.0	X			145,204	0	44,153
(11) Timothy C Peters...................................................................... Jr. Vice CIC - Term end 8/25	55.0 ................. 0.0	X	X		82,914	0	2,801
(12) Peter Mascetti...................................................................... National Council Member	5.0 ................. 0.0	X			10,564	0	0
(13) Jeff Carroll...................................................................... National Council Member	5.0 ................. 0.0	X			8,742	0	0
(14) Ronald H Schaedel Sr...................................................................... National Council Member	5.0 ................. 0.0	X			5,035	0	0
(15) Denise Perry...................................................................... Ntl Council Mbr-Term End 8/25	5.0 ................. 0.0	X			4,980	0	0
(16) David Greene...................................................................... Ntl Council Mbr-Term End 8/25	5.0 ................. 0.0	X			4,979	0	0
(17) Steven SanPedros...................................................................... Ntl Council Mbr-Term End 8/25	5.0 ................. 0.0	X			4,917	0	0

Form 990 (2024)

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/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(18) Glenn Umberger Jr........................................................................ Jr. Vice CIC - Term start 8/25	55.0 .......................0.0	X	X	4,874	0	0
(19) Eric Segundo........................................................................ Ntl Council Mbr-Term End 8/25	5.0 .......................0.0	X		4,857	0	0
(20) Gene Ratigliano........................................................................ National Council Member	5.0 .......................0.0	X		4,847	0	0
(21) Victoria R Haddox........................................................................ National Council Member	5.0 .......................0.0	X		4,837	0	0
(22) John Mitchell........................................................................ National Council Member	5.0 .......................0.0	X		4,828	0	0
(23) Leon Rideout........................................................................ National Council Member	5.0 .......................0.0	X		4,661	0	0
(24) James L Layton........................................................................ National Council Member	5.0 .......................0.0	X		4,441	0	0
(25) Heath N Silcox........................................................................ National Council Member	5.0 .......................0.0	X		4,098	0	0
(26) Eric Dukat........................................................................ Ntl Council Mbr-Term End 8/25	5.0 .......................0.0	X		3,768	0	0
(27) Robert Daugherty........................................................................ National Council Member	5.0 .......................0.0	X		175	0	0
(28) Ken Corr........................................................................ National Council Member	5.0 .......................0.0	X		90	0	0
(29) Donald Barnes........................................................................ National Council Member	5.0 .......................0.0	X		85	0	0
(30) Ken Stein........................................................................ National Council Member	5.0 .......................0.0	X		84	0	0
(31) Charles Magnant........................................................................ National Council Member	5.0 .......................0.0	X		60	0	0
(32) Jeffrey A Eiler........................................................................ National Council Member	5.0 .......................0.0	X		50	0	0
(33) Dale Hoogeveen........................................................................ National Council Member	5.0 .......................0.0	X		40	0	0
(34) Bert W Key........................................................................ National Council Member	5.0 .......................0.0	X		35	0	0
(35) Bobby Lovergne........................................................................ National Council Member	5.0 .......................0.0	X		30	0	0
(36) Cory Geisler........................................................................ Sr. Vice CIC - Term start 8/25	55.0 .......................0.0	X	X	0	0	0
(37) Darren Atkins........................................................................ Ntl Chaplain - Term Start 8/25	5.0 .......................0.0	X	X	0	0	0
(38) Rev Peter Hook........................................................................ Ntl Chaplain - Term Ended 8/25	5.0 .......................0.0	X	X	0	0	0
(39) Ron Rusakiewicz........................................................................ Judge Adv Gen-Term start 8/25	5.0 .......................0.0	X	X	0	0	0
(40) Joshua N Schreck........................................................................ Judge Adv Gen-Term Ended 8/25	5.0 .......................0.0	X	X	0	0	0
(41) Douglas Welch........................................................................ Surgeon Gen-Term Started 8/25	5.0 .......................0.0	X	X	0	0	0
(42) James R Tuorila........................................................................ Surgeon Gen - Term Ended 8/25	5.0 .......................0.0	X	X	0	0	0
(43) Kevin Jones........................................................................ Ntl Chf of Staff-Term St. 8/25	5.0 .......................0.0	X	X	0	0	0
(44) Chris Haynes........................................................................ Inspector General-Term St 8/25	5.0 .......................0.0	X	X	0	0	0
(45) Scott Gedling........................................................................ National Council Member	5.0 .......................0.0	X		0	0	0
(46) Daniel F Garcia........................................................................ National Council Member	5.0 .......................0.0	X		0	0	0
(47) Dawn M Napier........................................................................ National Council Member	5.0 .......................0.0	X		0	0	0
(48) David L Stone........................................................................ National Council Member	5.0 .......................0.0	X		0	0	0
(49) Stanley Borusiewicz........................................................................ Ntl Council Mbr-Term St. 8/25	5.0 .......................0.0	X		0	0	0
(50) Bobby D Tettleton........................................................................ National Council Member	5.0 .......................0.0	X		0	0	0
(51) Matthew Claussen........................................................................ National Council Member	5.0 .......................0.0	X		0	0	0
(52) Johnny R Capps........................................................................ National Council Member	5.0 .......................0.0	X		0	0	0
(53) Rob Quinn........................................................................ Ntl Council Mbr-Term St. 8/25	5.0 .......................0.0	X		0	0	0
(54) Michael Braman........................................................................ Ntl Council Mbr-Term End 8/25	5.0 .......................0.0	X		0	0	0
(55) Patrick M Briggs........................................................................ National Council Member	5.0 .......................0.0	X		0	0	0
(56) Anthony Kimble........................................................................ Ntl Council Mbr-Term St. 8/25	5.0 .......................0.0	X		0	0	0
(57) Michael Eason........................................................................ Ntl Council Mbr-Term St. 8/25	5.0 .......................0.0	X		0	0	0
(58) Keith Jackson........................................................................ Ntl Council Mbr-Term St. 8/25	5.0 .......................0.0	X		0	0	0
(59) Kevin Conklin........................................................................ National Council Member	5.0 .......................0.0	X		0	0	0
(60) Steven M Organ........................................................................ National Council Member	5.0 .......................0.0	X		0	0	0
(61) Eric Sullivan........................................................................ National Council Member	5.0 .......................0.0	X		0	0	0
(62) Joseph Smith........................................................................ National Council Member	5.0 .......................0.0	X		0	0	0
(63) David A Sousa........................................................................ National Council Member	5.0 .......................0.0	X		0	0	0
(64) Luddie Smith........................................................................ National Council Member	5.0 .......................0.0	X		0	0	0
(65) Victor R Letourneaut........................................................................ National Council Member	5.0 .......................0.0	X		0	0	0
(66) William L Tuff........................................................................ National Council Member	5.0 .......................0.0	X		0	0	0
(67) Curt Watts........................................................................ National Council Member	5.0 .......................0.0	X		0	0	0
(68) Nathaniel Smith........................................................................ Ntl Council Mbr-Term St. 8/25	5.0 .......................0.0	X		0	0	0
(69) Scott Gould........................................................................ Ntl Council Mbr-Term St. 8/25	5.0 .......................0.0	X		0	0	0
(70) Edwin Tufts........................................................................ National Council Member	5.0 .......................0.0	X		0	0	0
(71) Barbara McKean........................................................................ National Council Member	5.0 .......................0.0	X		0	0	0
(72) Ingeborg A Conley........................................................................ National Council Member	5.0 .......................0.0	X		0	0	0
(73) Ken Wiseman........................................................................ National Council Member	5.0 .......................0.0	X		0	0	0
(74) Paul M Herrera........................................................................ National Council Member	5.0 .......................0.0	X		0	0	0
(75) Richard Ogden........................................................................ Ntl Council Mbr-Term St. 8/25	5.0 .......................0.0	X		0	0	0
(76) Vernon Anderson........................................................................ Ntl Council Mbr-Term End 8/25	5.0 .......................0.0	X		0	0	0
(77) Tom Heath........................................................................ Ntl Council Mbr-Term St. 8/25	5.0 .......................0.0	X		0	0	0
(78) Danielle P Smith........................................................................ National Council Member	5.0 .......................0.0	X		0	0	0

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	2,096,738	0	337,142

Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 28

Yes

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 ..............

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...........................

Yes

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 ........

Section B. Independent Contractors

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
Commerce Register Inc, PO Box 190 MIDLAND PARK,NJ07432	Data Processing	1,214,015
PEP Response Systems LLC, PO Box 2018 MILFORD,NH03055	caging services	1,122,482
Innovairre Studios Inc, 528 Route 13 Suite 200 MILFORD,NH03055	Fundraising Services	993,226
Quad Graphics Printing Corp, PO Box 98668 CHICAGO,IL60693	Printing Services	900,354
Specialist Marketing Services, 155 Fleet St PORTSMOUTH,NH03801	Digital mktg service	678,162
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 30

Form 990 (2024)

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

(D)
Revenue
excluded from
tax under sections
512 - 514

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f	80,997,028

g	Noncash contributions included in lines 1a - 1f:$		1g	69,547

h Total. Add lines 1a-1f.......		80,997,028

		Business Code
2a	MEMBERSHIP DUES	900099	6,884,608	6,884,608
b	ADVERTISING REVENUE	541800	2,104,471		2,104,471
c	CONVENTION REGISTRATION & BOOTH SPACE	900099	369,145			369,145
d	RENTAL INCOME FROM AFFILIATES	531390	223,839			223,839
e	ADMINISTRATIVE SERVICES	900099	80,466	80,466
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		9,662,529

3 Investment income (including dividends, interest, and othersimilar amounts) ......			4,034,127			4,034,127
4 Income from investment of tax-exempt bond proceeds			0
5 Royalties...........			1,948,805			1,948,805
			(i) Real	(ii) Personal
6a	Gross rents	6a	969,061
b	Less: rental expenses	6b	767,936
c	Rental income or (loss)	6c	201,125	0
d	Net rental income or (loss).......			201,125			201,125
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a	71,487,439
b	Less: cost or other basis and sales expenses	7b	68,330,598
c	Gain or (loss)	7c	3,156,841
d	Net gain or (loss).........			3,156,841			3,156,841
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a	0
b	Less: direct expenses ...		8b	0
c	Net income or (loss) from fundraising events..			0
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a	0
b	Less: direct expenses ...		9b	0
c	Net income or (loss) from gaming activities..			0
10a	Gross sales of inventory, less returns and allowances ..
			10a	6,918,811
b	Less: cost of goods sold ..		10b	3,817,226
c	Net income or (loss) from sales of inventory..			3,101,585	3,096,596	4,989

Business Code
11a	INCOME FROM PASSIVE INVESTMENTS		900001	206,484		206,484
b	PARKING REVENUE		812930	32,998		32,998
c	SUBSCRIPTION REVENUE		511120	6,438			6,438
d	All other revenue ....
e	Total. Add lines 11a–11d ......			245,920
12	Total revenue. See instructions.....			103,347,960	10,061,670	2,348,942	9,940,320

Form 990 (2024)

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 domestic organizations and domestic governments. See Part IV, line 21 ....	9,254,139	9,254,139
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	1,896,155	1,896,155
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............	107,972	107,972
4	Benefits paid to or for members .......	0
5	Compensation of current officers, directors, trustees, and key employees ...........	1,097,542	849,592	247,950
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........	0
7	Other salaries and wages........	12,405,073	10,372,587	1,297,987	734,499
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	990,890	850,339	105,700	34,851
9	Other employee benefits .......	3,145,733	2,572,972	433,514	139,247
10	Payroll taxes ...........	1,086,443	917,734	114,326	54,383
11	Fees for services (non-employees):
a	Management ......	0
b	Legal .........	267,448		267,448
c	Accounting ...........	91,500		91,500
d	Lobbying ...........	0
e	Professional fundraising services. See Part IV, line 17	1,049,426			1,049,426
f	Investment management fees ......	406,069		406,069
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	7,170,223	1,801,430	1,600,037	3,768,756
12	Advertising and promotion ....	2,249,702	2,097,370	152,332
13	Office expenses .......	1,053,190	806,629	204,602	41,959
14	Information technology ......	0
15	Royalties ..	0
16	Occupancy ...........	1,094,009	1,003,481	49,391	41,137
17	Travel ............	1,679,850	1,442,022	233,196	4,632
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .	0
19	Conferences, conventions, and meetings ....	2,399,996	2,399,996
20	Interest ...........	0
21	Payments to affiliates .......	0
22	Depreciation, depletion, and amortization ..	829,284	751,691	50,365	27,228
23	Insurance ...	189,082	95,381	92,414	1,287
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	DIRECT MAIL AND DUES NOTICES	48,211,218	15,811,116	400,897	31,999,205
b	VFW MAGAZINE AND OTHER PUBLICA	3,914,207	3,914,207
c	OTHER PROGRAMMATIC ACTIVITIES	1,064,526	1,064,526
d	TEMPORARY HELP	67,030	16,087	1,341	49,602
e	All other expenses	35,719	28,153	6,387	1,179
25	Total functional expenses. Add lines 1 through 24e	101,756,426	58,053,579	5,755,456	37,947,391
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 if following SOP 98-2 (ASC 958-720).	42,766,404	14,773,732	290,571	27,702,101

Form 990 (2024)

Page 11

Part X

Balance Sheet

Check if Schedule O contains a response or note to any line in this Part IX..............

				(A) Beginning of year		(B) End of year

1	Cash–non-interest-bearing ........			789	1	639
2	Savings and temporary cash investments .........			8,829,976	2	10,098,712
3	Pledges and grants receivable, net ......			369,000	3	2,875,063
4	Accounts receivable, net .............			1,556,124	4	1,009,667
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
				0	5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
				0	6	0
7	Notes and loans receivable, net ...........			0	7	0
8	Inventories for sale or use ............			3,500,512	8	3,586,164
9	Prepaid expenses and deferred charges ......			9,016,158	9	9,711,082
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	36,887,499
b	Less: accumulated depreciation	10b	28,660,104	6,722,011	10c	8,227,395
11	Investments—publicly traded securities .			207,015,362	11	224,440,194
12	Investments—other securities. See Part IV, line 11 .....			30,873,468	12	32,250,004
13	Investments—program-related. See Part IV, line 11 ..			0	13	0
14	Intangible assets ...............			0	14	0
15	Other assets. See Part IV, line 11 ...........			648,410	15	619,340
16	Total assets. Add lines 1 through 15 (must equal line 33)...			268,531,810	16	292,818,260

17	Accounts payable and accrued expenses .....	11,083,135	17	21,844,704
18	Grants payable ...	188,346	18	169,637
19	Deferred revenue .........	36,045,758	19	36,783,670
20	Tax-exempt bond liabilities .........	0	20	0
21	Escrow or custodial account liability. Complete Part IV of Schedule D	0	21	0
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
		0	22	0
23	Secured mortgages and notes payable to unrelated third parties ..	0	23	0
24	Unsecured notes and loans payable to unrelated third parties ..	0	24	0
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	83,762,003	25	88,080,292
26	Total liabilities. Add lines 17 through 25..	131,079,242	26	146,878,303

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	129,675,663	27	138,058,178
28	Net assets with donor restrictions ...........	7,776,905	28	7,881,779
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	137,452,568	32	145,939,957
33	Total liabilities and net assets/fund balances ........	268,531,810	33	292,818,260

Form 990 (2024)

Page 12

Part XI

Reconcilliation of Net Assets

Check if Schedule O contains a response or note to any line in this Part XI..............

Total revenue (must equal Part VIII, column (A), line 12) ............

103,347,960

Total expenses (must equal Part IX, column (A), line 25) ............

101,756,426

Revenue less expenses. Subtract line 2 from line 1 ..............

1,591,534

Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..

137,452,568

Net unrealized gains (losses) on investments ...............

5,842,243

Donated services and use of facilities .................

Investment expenses .....................

Prior period adjustments .....................

Other changes in net assets or fund balances (explain in Schedule O) ........

1,053,612

Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))

145,939,957

Part XII

Financial Statements and Reporting

Check if Schedule O contains a response or note to any line in this Part XII.............

Yes

Accounting method used to prepare the Form 990: Cash Accrual Other
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.

Were the organization’s financial statements compiled or reviewed by an independent accountant?

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:

Separate basis Consolidated basis Both consolidated and separate basis

Were the organization’s financial statements audited by an independent accountant?

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:

Separate basis Consolidated basis Both consolidated and separate basis

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?

Yes

If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.

As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?

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.

Form 990 (2024)

Additional Data

Software ID:
Software Version:

Form 990, Special Condition Description:

Special Condition Description

- TIN:

Schedule B
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

Name of the organization

Veterans of Foreign Wars of The United States

Employer identification number

44-0474290

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

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

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't 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 doesn't 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) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025) Page 2

Name of organization Veterans of Foreign Wars of The United States

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	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 3

Name of organization Veterans of Foreign Wars of The United States		Employer identification number 44-0474290

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) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 4


Name of organization Veterans of Foreign Wars of The United States			Employer identification number 44-0474290
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. 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.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose 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

(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

(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

(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) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow

Attach to Form 990.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

Veterans of Foreign Wars of The United States

Employer identification number

44-0474290

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

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? ............

Yes No

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? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

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.


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 July 25, 2006, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow

Number of states where property subject to conservation easement is located right arrow

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

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)? .............................

Yes No

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" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB 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.

If the organization elected, as permitted under FASB 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)

Revenue included on Form 990, Part VIII, line 1 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

$ 28,500

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 FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) (Rev. 1-2025)

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

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):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

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?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


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

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

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" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(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 ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment right arrow

Permanent endowment right arrow

Term endowment right arrow

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

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" on 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 .....	1,435,663		1,435,663
b	Buildings ....	22,188,123	16,074,983	6,113,140
c	Leasehold improvements
d	Equipment ....	13,263,713	12,585,121	678,592
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				8,227,395

Schedule D (Form 990) (Rev. 1-2025)

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on 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........
(3) Other (A) LIMITED PARTNERSHIP INTERESTS	32,250,004	F
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)	32,250,004

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on 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

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes	0
DISTRIBUTION - STATE & POSTS	88,080,292








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	88,080,292
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) (Rev. 1-2025)

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	113,369,296
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	5,842,243
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d	-406,069
e	Add lines 2a through 2d .....................			2e	5,436,174
3	Subtract line 2e from line 1..................			3	107,933,122
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	-4,585,162
c	Add lines 4a and 4b....................			4c	-4,585,162
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	103,347,960

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	105,935,519
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	4,585,162
e	Add lines 2a through 2d....................			2e	4,585,162
3	Subtract line 2e from line 1...................			3	101,350,357
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	406,069
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................			4c	406,069
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	101,756,426

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
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, 2025 or 2024.
Part XI, Line 2d	The amount on line 2d is comprised of the following amount: $ <406,069> Investment management fees
Part XI, Line 4b	The amount on line 4b is comprised of the following amounts: $ <767,936> Rental expenses included in Part VIII, Line 6b <3,817,226> Cost of goods sold included on Part VIII, Line 10b ___________ $ <4,585,162> Total
Part XII, Line 2d	The amount on line 2d is comprised of the following amounts: $ 767,936 Rental expenses included in Part VIII, Line 6b 3,317,226 Cost of goods sold included on Part VIII, Line 10b _________ $ 4,585,162 Total

Schedule D (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE F(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Statement of Activities Outside the United States

Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16. Right arrow

Attach to Form 990. Right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization
Veterans of Foreign Wars of The United States

Employer identification number

44-0474290

Part I

General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.

For grantmakers. Does the organization maintain records to substantiate the amount of its grants and

other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used

to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.

Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)

(a) Region		(b) Number of offices in the region	(c) Number of employees, agents, and independent contractors in the region	(d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region)	(e) If activity listed in (d) is a program service, describe specific type of service(s) in the region	(f) Total expenditures for and investments in the region
	East Asia and the Pacific	0	0	Grantmaking	Veteran Service & Frat	72,628
	Europe (Including Iceland and Greenland)	0	0	Grantmaking	Veteran Service & Frat	35,344















3a	Sub-total ....	0	0			107,972
b	Total from continuation sheets to Part I ...
c	Totals (add lines 3a and 3b)	0	0			107,972

For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) (Rev. 1-2025)

Schedule F (Form 990) (Rev. 1-2025)

Page 2

Part II

Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.

(c) Region	(d) Purpose of grant	(e) Amount of cash grant	(f) Manner of cash disbursement	(g) Amount of noncash assistance
East Asia and the Pacific	Veterans Service	57,499	EFT	0
Europe (Including Iceland and Greenland)	Veterans Service	30,186	EFT	0

2	Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......	0
3	Enter total number of other organizations or entities .......................	2

Schedule F (Form 990) (Rev. 1-2025)

Schedule F (Form 990) (Rev. 1-2025)Page 3

Part III

Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.

Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance		(b) Region	(c) Number of recipients	(d) Amount of cash grant	(e) Manner of cash disbursement	(f) Amount of noncash assistance	(g) Description of noncash assistance	(h) Method of valuation (book, FMV, appraisal, other)

Schedule F (Form 990) (Rev. 1-2025)

Page 4

Part IV

Foreign Forms

Schedule F (Form 990) (Rev. 1-2025)

Page 5

Part V

Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.

ReturnReference	Explanation
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.

Schedule F (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE G (Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Supplemental Information Regarding
Fundraising or Gaming Activities

Complete if the organization answered "Yes" on 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 arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization
Veterans of Foreign Wars of The United States

Employer identification number

44-0474290

Part I

Fundraising Activities.Complete if the organization answered "Yes" on Form 990, Part IV, line 17.

Form 990-EZ filers are not required to complete this part.

Indicate whether the organization raised funds through any of the following activities. Check all that apply.

a	Mail solicitations	e	Solicitation of non-government grants
b	Internet and email solicitations	f	Solicitation of government grants
c	Phone solicitations	g	Special fundraising events
d	In-person solicitations

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?

YesNo

If "Yes," list the 10 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
	Innovairre Studios Inc 528 Route 13 Suite 200 Milford, NH03055	Fundraising Consultant		No	68,518,669	1,049,426	67,469,243
	Wiland Inc PO Box 174480 Denver, CO80217	List select modeling		No		40,424	-40,424
	Specialist Marketing Services 777 Terrace Ave Suite 401 Hasbrouck Heights, NJ07604	Digital & List Rent.		No		840,003	-840,003
	Merrigan Company 1012 E 55th St Kansas City, MO64110	Copywrite & Dig. outrch		No	4,236,738	257,749	3,978,989






Total . . . . . . . . . . . . . . . . . . . .					72,755,407	2,187,602	70,567,805

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.

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

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50083H

Schedule G (Form 990) (Rev. 1-2025)

Page 2

Part II

Fundraising Events. Complete if the organization answered "Yes" on 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))
1	Gross receipts . . . . .
2	Less: Contributions . . . .
3	Gross income (line 1 minus line 2) . . . . . .

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) . . . . . . . . . .
11	Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . .

Part III

Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.

		(a) Bingo	(b) Pull tabs/Instant bingo/progressive bingo	(c) Other gaming	(d) Total gaming (add col.(a) through col.(c))
1	Gross revenue . . . . .

2	Cash prizes . . . . .
3	Noncash prizes . . . .
4	Rent/facility costs . . . .
5	Other direct expenses . . .

Volunteer labor . . . .

	Yes %
	No

	Yes %
	No

	Yes %
	No

Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . right arrow

Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . . right arrow

Enter the state(s) in which the organization conducts gaming activities:

Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .

YesNo

If "No," explain:

10a

Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .

YesNo

If "Yes," explain:

Schedule G (Form 990) (Rev. 1-2025)

Page 3

Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .

YesNo

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? . . . . . . . . . . . . . . . . .

YesNo

Indicate the percentage of gaming activity conducted in:

The organization's facility . . . . . . . . . . . . . . . . . .

13a

An outside facility . . . . . . . . . . . . . . . . . . . .

13b

Enter the name and address of the person who prepares the organization's gaming/special events books and records:

Name

Address

15a

Does the organization have a contract with a third party from whom the organization receives gaming

revenue? . . . . . . . . . . . . . . . . . . . . . . . .

YesNo

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

$ .

If "Yes," enter name and address of the third party:

Name

Address

Gaming manager information:

Name

Gaming manager compensation right arrow

Description of services provided right arrow

Director/officer Employee Independent contractor

Mandatory distributions:

Is the organization required under state law to make charitable distributions from the gaming proceeds to

retain the state gaming license? . . . . . . . . . . . . . . . . . . .

YesNo

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 provide any additional information. See instructions.

Return Reference

Explanation

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 $26,415,804 for the fundraising program management, which included the payment for printing, paper, envelopes and fulfillment items. $1,049,426 was specifically identified as fundraising management fees.

Schedule G (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

Schedule I
(Form 990)
(Rev. January 2025)

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," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization
Veterans of Foreign Wars of The United States

Employer identification number
44-0474290

Part I

General Information on Grants and Assistance

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? ........................

Yes No

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 Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on 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 section (if applicable)	(d) Amount of cash grant	(h) Purpose of grant or assistance
(1) VFW Post 9430 7421 S 126th St Seattle,WA98499	91-6055481	(c)(19)	6,050	Veterans Service & Community Service
(2) VFW Post 9211 14825 Parisian Ct Reno,NV89511	94-2911724	(c)(19)	5,500	Veterans Service & Community Service
(3) VFW Post 8738 434 Cedarcrest Dr Lexington,SC29073	57-6034538	(c)(19)	5,053	Veterans Service & Community Service
(4) VFW Post 8273 8205 Prescott Cir Frisco,TX75033	74-0964465	(c)(19)	5,339	Veterans Service & Community Service
(5) VFW Post 7863 200 Phillips Hill Dr Williamsport,PA17701	24-0786758	(c)(4)	5,500	Veterans Service & Community Service
(6) VFW Post 7234 22560 Grebe Ln Ocean View,DE19970	51-0101572	(c)(19)	5,500	Veterans Service & Community Service
(7) VFW Post 5990 15850 W El Tiro Marana,AZ85653	86-0836149	(c)(19)	9,000	Veterans Service & Community Service
(8) VFW Post 4479 13 Lane Rd Raymond,NH03077	02-0218934	(c)(19)	5,473	Veterans Service & Community Service
(9) VFW Post 3769 119 S 2nd St Pikeville,KY41501	61-1301112	(c)(19)	5,607	Veterans Service & Community Service
(10) VFW Post 3238 166 Old Camden Rd Camden,DE19934	51-0287980	(c)(19)	6,000	Veterans Service & Community Service
(11) VFW Post 1809 PO Box 98 Monroe,LA71281	72-6028228	(c)(19)	5,400	Veterans Service & Community Service
(12) VFW Post 1739 3245 Eastridge Dr Belleville,IL62221	37-0612831	(c)(19)	5,163	Veterans Service & Community Service
(13) VFW National Home 3573 Waverly Rd S Eaton Rapids,MI48827	38-1359597	(c)(3)	69,915	Veterans Service
(14) VFW Department of Wyoming 7534 Robin Dr Cheyenne,WY82009	83-6005906	(c)(19)	54,794	Veterans Service, Community Service, & Fraternal Activities
(15) VFW Department of Wisconsin 4622 Dutch Mill Rd Madison,WI53716	39-0677613	(c)(19)	208,975	Veterans Service, Community Service, & Fraternal Activities
(16) VFW Department of West Virginia 5532 MacCorkle Ave SW S Charleston,WV25309	55-0320759	(c)(19)	45,587	Veterans Service, Community Service, & Fraternal Activities
(17) VFW Department of Washington 5213 Pacific Hwy E Fife,WA98424	91-0454080	(c)(19)	212,493	Veterans Service, Community Service, & Fraternal Activities
(18) VFW Department of Virginia 403 Lee Jackson Hwy Staunton,VA24401	54-0449022	(c)(19)	198,368	Veterans Service, Community Service, & Fraternal Activities
(19) VFW Department of Vermont PO Box 1248 Montpelier,VT05601	03-0179180	(c)(19)	42,279	Veterans Service, Community Service, & Fraternal Activities
(20) VFW Department of Utah 3394 N 1000 E North Ogden,UT84414	87-0200672	(c)(19)	58,617	Veterans Service, Community Service, & Fraternal Activities
(21) VFW Department of Texas 8503 North IH-35 Austin,TX78753	74-0964465	(c)(19)	449,872	Veterans Service, Community Service, & Fraternal Activities
(22) VFW Department of Tennessee 301 6th Ave Nashville Nashville,TN37243	62-0455553	(c)(19)	80,791	Veterans Service, Community Service, & Fraternal Activities
(23) VFW Department of South Dakota 5009 W 12th St Suite 6A Sioux Falls,SD57106	46-0210486	(c)(4)	34,349	Veterans Service, Community Service, & Fraternal Activities
(24) VFW Department of South Carolina 210 Glassmaster Rd Lexington,SC29072	57-0279614	(c)(19)	95,896	Veterans Service, Community Service, & Fraternal Activities
(25) VFW Department of Rhode Island 1 Capitol Hill Providence,RI02908	05-0254985	(c)(4)	54,161	Veterans Service, Community Service, & Fraternal Activities
(26) VFW Department of Pennsylvania 4002 Fenton Ave Harrisburg,PA17109	23-1182480	(c)(4)	466,473	Veterans Service, Community Service, & Fraternal Activities
(27) VFW Department of Oregon 880 Liberty St NE Salem,OR97301	93-0304245	(c)(19)	105,556	Veterans Service, Community Service, & Fraternal Activities
(28) VFW Department of Oklahoma 1103 N Blackwelder Ave Oklahoma City,OK73106	73-0496245	(c)(19)	105,161	Veterans Service, Community Service, & Fraternal Activities
(29) VFW Department of Ohio 35 E Chestnut St Columbus,OH43215	31-4332217	(c)(19)	311,262	Veterans Service, Community Service, & Fraternal Activities
(30) VFW Department of North Dakota 700 50th St S Fargo,ND58103	45-0215848	(c)(19)	58,687	Veterans Service, Community Service, & Fraternal Activities
(31) VFW Department of North Carolina 917 New Bern Ave Raleigh,NC27611	56-0470953	(c)(19)	290,893	Veterans Service, Community Service, & Fraternal Activities
(32) VFW Department of New York 69 Sand Creek Rd Albany,NY12205	13-1436995	(c)(19)	363,878	Veterans Service, Community Service, & Fraternal Activities
(33) VFW Department of New Mexico PO Box 1084 Ruidoso Downs,NM88346	85-0123009	(c)(19)	54,881	Veterans Service, Community Service, & Fraternal Activities
(34) VFW Department of New Jersey 171 Jersey St Bldg 5 Trenton,NJ08611	21-0586655	(c)(19)	231,175	Veterans Service, Community Service, & Fraternal Activities
(35) VFW Department of New Hampshire 158 Liberty St Concord,NH03301	02-0213632	(c)(4)	68,639	Veterans Service, Community Service, & Fraternal Activities
(36) VFW Department of Nevada 951 D Ave N Beatty,NV89003	88-0055900	(c)(19)	78,219	Veterans Service, Community Service, & Fraternal Activities
(37) VFW Department of Nebraska 2431 N 48th St Lincoln,NE68504	47-0343845	(c)(19)	62,352	Veterans Service, Community Service, & Fraternal Activities
(38) VFW Department of Montana 1956 Mt Majo St Ft Harrison,MT59636	81-0225542	(c)(4)	39,600	Veterans Service, Community Service, & Fraternal Activities
(39) VFW Department of Missouri 3401 Knipp Dr Jefferson City,MO65109	44-0515305	(c)(19)	192,216	Veterans Service, Community Service, & Fraternal Activities
(40) VFW Department of Mississippi 120 N State St Jackson,MS39201	64-0275576	(c)(4)	40,238	Veterans Service, Community Service, & Fraternal Activities
(41) VFW Department of Minnesota 20 W 12th St St Paul,MN55155	41-0593068	(c)(19)	193,093	Veterans Service, Community Service, & Fraternal Activities
(42) VFW Department of Michigan 924 N Washington Ave Lansing,MI48906	38-1133442	(c)(19)	283,052	Veterans Service, Community Service, & Fraternal Activities
(43) VFW Department of Massachusetts 24 Beacon St Boston,MA02133	04-1242419	(c)(19)	187,861	Veterans Service, Community Service, & Fraternal Activities
(44) VFW Department of Maryland 101 N Gay St Baltimore,MD21202	52-0517415	(c)(19)	159,666	Veterans Service, Community Service, & Fraternal Activities
(45) VFW Department of Maine 64 Washburn St Caribou,ME04736	01-0191822	(c)(19)	69,169	Veterans Service, Community Service, & Fraternal Activities
(46) VFW Department of Louisiana 10185 Mammoth Ave Baton Rouge,LA70814	72-0499659	(c)(19)	61,181	Veterans Service, Community Service, & Fraternal Activities
(47) VFW Department of Kentucky 3031 Poplar Level Rd Louisville,KY40217	61-0406448	(c)(19)	99,763	Veterans Service, Community Service, & Fraternal Activities
(48) VFW Department of Kansas 115 SW Gage Blvd Topeka,KS66606	48-0461005	(c)(19)	110,391	Veterans Service, Community Service, & Fraternal Activities
(49) VFW Department of Iowa 3601 Beaver Ave Des Moines,IA50310	42-0331186	(c)(19)	108,104	Veterans Service, Community Service, & Fraternal Activities
(50) VFW Department of Indiana 9555 E 59th St Indianapolis,IN46216	35-6042820	(c)(19)	179,484	Veterans Service, Community Service, & Fraternal Activities
(51) VFW Department of Illinois 3300 Constitution Dr Springfield,IL62791	36-1911490	(c)(19)	325,738	Veterans Service, Community Service, & Fraternal Activities
(52) VFW Department of Idaho 1425 S Roosevelt St Boise,ID83705	82-0182104	(c)(19)	32,672	Veterans Service, Community Service, & Fraternal Activities
(53) VFW Department of Hawaii 438 Hobron Ln Honululu,HI96815	99-0040331	(c)(19)	54,718	Veterans Service, Community Service, & Fraternal Activities
(54) VFW Department of Georgia PO Box 3025 Macon,GA31205	58-0512677	(c)(19)	123,738	Veterans Service, Community Service, & Fraternal Activities
(55) VFW Department of Florida 543 Sanchez Ave Ocala,FL34470	59-0494095	(c)(19)	380,868	Veterans Service, Community Service, & Fraternal Activities
(56) VFW Department of Deleware 6 Brookside Dr Wilmingtom,DE19804	51-0057830	(c)(19)	58,175	Veterans Service, Community Service, & Fraternal Activities
(57) VFW Department of Connecticut PO Box 429 Rocky Hill,CT06067	06-0575598	(c)(19)	117,215	Veterans Service, Community Service, & Fraternal Activities
(58) VFW Department of Colorado 1400 Carr St Lakewood,CO80214	84-0360493	(c)(19)	121,609	Veterans Service, Community Service, & Fraternal Activities
(59) VFW Department of California 9136 Elk Grove Blvd Suite 100 Elk Grove,CA95624	94-0955210	(c)(19)	651,660	Veterans Service, Community Service, & Fraternal Activities
(60) VFW Department of Arkansas 4210 East Kiehl Ave Sherwood,AR72120	71-0184020	(c)(19)	67,864	Veterans Service, Community Service, & Fraternal Activities
(61) VFW Department of Arizona 6423 S Ash Ave Tempe,AZ85283	86-0076886	(c)(19)	137,995	Veterans Service, Community Service, & Fraternal Activities
(62) VFW Department of Alaska 500 E Park Ave Wasilla,AK85251	92-0017695	(c)(4)	52,217	Veterans Service, Community Service, & Fraternal Activities
(63) VFW Department of Alabama 1231 Carmichael Way Montgomery,AL36123	63-0243614	(c)(19)	90,302	Veterans Service, Community Service, & Fraternal Activities
(64) VFW Auxiliary National Headquarters 406 West 34th St Kansas City,ME64111	44-0319970	(c)(19)	148,988	Veterans Service & Community Service
(65) VFW Auxiliary Department of Wisconsin PO Box 666 Silver Lake,WI16275	39-6056026	(c)(19)	21,329	Veterans Service & Community Service
(66) VFW Auxiliary Department of West Virginia 740 Lower Donnally Rd Charleston,WV25304	55-6017166	(c)(19)	5,282	Veterans Service & Community Service
(67) VFW Auxiliary Department of Washington 5213 Pacific Hwy E Fife,WA98424	91-0499052	(c)(19)	11,699	Veterans Service & Community Service
(68) VFW Auxiliary Department of Virginia 539 Westwood Dr Rickersville,VA29968	54-0697456	(c)(19)	7,637	Veterans Service & Community Service
(69) VFW Auxiliary Department of Texas 2839 McKinzie Rd 1 Corpus Christi,TX78410	74-6074588	(c)(19)	18,576	Veterans Service & Community Service
(70) VFW Auxiliary Department of Pennsylvania 4002 Fenton Ave Harrisburg,PA17109	23-1642712	(c)(19)	19,708	Veterans Service & Community Service
(71) VFW Auxiliary Department of Oregon PO Box 1134 Medford,OR97501	93-6025794	(c)(19)	6,538	Veterans Service & Community Service
(72) VFW Auxiliary Department of Oklahoma PO Box 95726 Oklahoma City,OK73143	73-6096027	(c)(19)	5,631	Veterans Service & Community Service
(73) VFW Auxiliary Department of North Carolina PO Box 716 Bethel,NC27812	56-0561710	(c)(19)	9,384	Veterans Service & Community Service
(74) VFW Auxiliary Department of New York 1044 Broadway Albany,NY12204	14-1682753	(c)(19)	18,559	Veterans Service & Community Service
(75) VFW Auxiliary Department of New Jersey 1224 81st St North Bergen,NJ07047	22-3086413	(c)(19)	9,110	Veterans Service & Community Service
(76) VFW Auxiliary Department of Nebraska 311 Oak St Steinauer,NE68441	47-6028250	(c)(19)	7,260	Veterans Service & Community Service
(77) VFW Auxiliary Department of Missouri 2189 Forest Lane Arnold,MO63010	23-7203133	(c)(19)	10,628	Veterans Service & Community Service
(78) VFW Auxiliary Department of Minnesota 25733 Jason Ave Chisago City,MN55013	41-0664094	(c)(19)	25,453	Veterans Service & Community Service
(79) VFW Auxiliary Department of Maryland 26595 Blue Jay Ln Hebron,MD21830	52-1407051	(c)(19)	9,818	Veterans Service & Community Service
(80) VFW Auxiliary Department of Kansas PO Box 158 Oswego,KS67356	48-0507090	(c)(19)	12,908	Veterans Service & Community Service
(81) VFW Auxiliary Department of Iowa 1812 19th St Harlan,IA51537	42-6062345	(c)(19)	5,164	Veterans Service & Community Service
(82) VFW Auxiliary Department of Indiana PO Box 86 Morris,IN47033	35-6042937	(c)(19)	11,724	Veterans Service & Community Service
(83) VFW Auxiliary Department of Illinois PO Box 62 Aroma Park,IL60910	36-2385214	(c)(19)	20,686	Veterans Service & Community Service
(84) VFW Auxiliary Department of Florida PO Box 773490 Ocala,FL34477	23-7326563	(c)(19)	14,521	Veterans Service & Community Service
(85) VFW Auxiliary Department of Colorado PO Box 262 South Fork,CO81154	84-6033115	(c)(19)	11,353	Veterans Service & Community Service
(86) VFW Auxiliary Department of California 3100 Fite Circle Sacramento,CA95827	94-1011531	(c)(19)	38,469	Veterans Service & Community Service
(87) VFW Auxiliary Department of Arizona 5630 S 41st Way Phoenix,AZ85040	86-0828017	(c)(19)	8,134	Veterans Service & Community Service
(88) VFW Auxiliary Department of Alabama 13230 Alabama St Elberta,AL36530	63-0695811	(c)(19)	6,140	Veterans Service & Community Service
(89) Travis Manion Foundation 164 State St Doylestown,PA18901	41-2237951	(c)(3)	10,000	Veterans Service
(90) The Veterans Consortium 2101 L Street NW Ste 840 Washington,DC20037	20-1934881	(c)(3)	10,000	Veterans Service
(91) Naval Academy Athletic Association 566 Brownson Rd Annapolis,MD21402	52-0613669	(c)(3)	34,500	Veterans Service
(92) Liberty Memorial Association 2 Memorial Drive Kansas City,MO64108	43-6052673	(c)(3)	10,000	Veterans Service
(93) Irreverent Warriors Inc 2102 Business Center Dr Suite 130 Irvine,CA92612	47-4789126	(c)(3)	75,000	Veterans Service
(94) Grunt Style Foundation 900 Broadway St San Antonio,TX78215	86-3633516	(c)(3)	10,000	Veterans Service
(95) American Legion 700 N Pennsylvania St Indianapolis,IN46204	35-0144250	(c)(19)	25,000	Veterans Service
(96) Ageless Aviation Dreams Foundation 1894 East Williams St Carson City,NV89701	45-2780141	(c)(3)	10,000	Veterans Service

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

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) Rev. 1-2025

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on 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 noncash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of noncash assistance

(1) Educational Assistance & Training	424		406,903	FMV	Training for veteran
(2) Scholarships and Awards	421	1,489,252
(2)
(3)
(4)
(5)
(6)
(7)

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

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.

Schedule I (Form 990) Rev. 1-2025

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic

Attach to Form 990.
medium right arrow graphic

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

Veterans of Foreign Wars of The United States

Employer identification number

44-0474290

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Yes

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Yes

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) (Rev. 1-2025)

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1Alfred J Lipphardt Past CIC - Term ended 8/25	(i) (ii)	208,602 -------------	-------------	12,913 -------------	10,430 -------------	-------------	231,945 -------------	-------------
2Carol L Whitmore CIC - Term started 8/25	(i) (ii)	182,252 -------------	-------------	2,242 -------------	8,880 -------------	-------------	193,374 -------------	-------------
3Dan West Adjutant General	(i) (ii)	217,635 -------------	-------------	7,923 -------------	26,338 -------------	-------------	251,896 -------------	-------------
4Marc Garduno Quartermaster General	(i) (ii)	188,016 -------------	-------------	14,087 -------------	25,308 -------------	-------------	227,411 -------------	-------------
5Brian Walker Assistant Adjuntant general	(i) (ii)	145,204 -------------	-------------	-------------	20,193 -------------	23,960 -------------	189,357 -------------	-------------
6John Muckelbauer General Counsel	(i) (ii)	203,041 -------------	-------------	15,756 -------------	29,422 -------------	23,960 -------------	272,179 -------------	-------------
7James Lierz Chief Accounting Officer	(i) (ii)	205,385 -------------	-------------	15,574 -------------	31,173 -------------	164 -------------	252,296 -------------	-------------
8Kelly Jones Director, Development	(i) (ii)	150,790 -------------	-------------	3,968 -------------	23,839 -------------	23,960 -------------	202,557 -------------	-------------
9Ryan Gallucci Exec Director, Washington off.	(i) (ii)	197,581 -------------	-------------	15,121 -------------	43,413 -------------	1,281 -------------	257,396 -------------	-------------
10David Prohaska Director, Member Service Cntr.	(i) (ii)	140,020 -------------	-------------	11,054 -------------	18,060 -------------	23,960 -------------	193,094 -------------	-------------

Schedule J (Form 990) (Rev. 1-2025)

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation
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 (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE M
(Form 990)

Department of the Treasury

Internal Revenue Service

Noncash Contributions

Complete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image

Attach to Form 990.
Right pointing arrow large image

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2024

Open to Public Inspection

Name of the organization

Veterans of Foreign Wars of The United States

Employer identification number

44-0474290

Part I

Types of Property

	(a) Check if applicable	(b) Number of contributions or items contributed	(c) Noncash contribution amounts reported on Form 990, Part VIII, line 1g	(d) Method of determining noncash contribution amounts
1 Art—Works of art ....
2 Art—Historical treasures .
3 Art—Fractional interests ..
4 Books and publications ..
5 Clothing and household goods .......
6 Cars and other vehicles ..
7 Boats and planes ....
8 Intellectual property ...
9 Securities—Publicly traded .	X	6	69,547	Fair Market Value
10 Securities—Closely held stock .
11 Securities—Partnership, LLC, or trust interests ....
12 Securities—Miscellaneous ..
13 Qualified conservation contribution—Historic structures .....
14 Qualified conservation contribution—Other ...
15 Real estate—Residential .
16 Real estate—Commercial ..
17 Real estate—Other ...
18 Collectibles .....
19 Food inventory ...
20 Drugs and medical supplies .
21 Taxidermy ......
22 Historical artifacts ....
23 Scientific specimens ..
24 Archeological artifacts ...
25 Other ( )
26 Other ( )
27 Other ( )
28 Other ( )

Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement

Yes

30a

During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which isn't required to be used for exempt purposes for the entire holding period? ...................

30a

If "Yes," describe the arrangement in Part II.

Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?

32a

Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash

contributions? ..........................

32a

If "Yes," describe in Part II.

If the organization didn't report an amount in column (c) for a type of property for which column (a) is checked,

describe in Part II.

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 51227J

Schedule M (Form 990) (2024)

Page 2

Part IISupplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.

Return Reference	Explanation

Schedule M (Form 990) (2024)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
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 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

Veterans of Foreign Wars of The United States

Employer identification number

44-0474290

Return Reference	Explanation
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.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

1	Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
2	Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
3	Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
4	Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .	Yes	No
5	Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
6	Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No