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Nonprofiteer
← VETERANS OF FOREIGN WARS OF THE UNITED STATES

Form 990 for tax year 2023

Filed by VETERANS OF FOREIGN WARS OF THE UNITED STATES.

Totals

Total revenue
$94,058,782
Total expenses
$94,324,551
Contributions and grants received
$71,920,628
Grants paid
$11,649,248
Program services expenses (Part IX)
$54,185,453
Management and general expenses
$4,908,711
Fundraising expenses
$35,230,387
Program service expenses (Part III)
$54,185,453

Program services were 57.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • John Muckelbauer

    General Counsel

    Total calculated
    $256,027
    From this org
    $222,019
    From related orgs
    $0
    Other
    $34,008
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $197,143
    Bonus
    not reported
    Other
    $24,876
    Deferred
    $10,048
    Nontaxable benefits
    $23,960
    Filer's total
    $256,027

  • James Lierz

    Chief Accounting Officer

    Total calculated
    $252,255
    From this org
    $242,160
    From related orgs
    $0
    Other
    $10,095
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $199,541
    Bonus
    not reported
    Other
    $42,619
    Deferred
    $9,931
    Nontaxable benefits
    $164
    Filer's total
    $252,255

  • Dan West

    Adjutant General

    Total calculated
    $239,110
    From this org
    $213,523
    From related orgs
    $0
    Other
    $25,587
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $210,375
    Bonus
    not reported
    Other
    $3,148
    Deferred
    $25,587
    Nontaxable benefits
    not reported
    Filer's total
    $239,110

  • Kelly Jones

    Director, Development

    Total calculated
    $221,288
    From this org
    $189,804
    From related orgs
    $0
    Other
    $31,484
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $145,255
    Bonus
    not reported
    Other
    $44,549
    Deferred
    $7,524
    Nontaxable benefits
    $23,960
    Filer's total
    $221,288

  • Ryan Gallucci

    Exec Director, Washington off.

    Total calculated
    $220,826
    From this org
    $203,568
    From related orgs
    $0
    Other
    $17,258
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $184,568
    Bonus
    not reported
    Other
    $19,000
    Deferred
    $15,977
    Nontaxable benefits
    $1,281
    Filer's total
    $220,826

  • Marc Garduno

    Quartermaster General

    Total calculated
    $208,257
    From this org
    $184,019
    From related orgs
    $0
    Other
    $24,238
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $181,888
    Bonus
    not reported
    Other
    $2,131
    Deferred
    $24,238
    Nontaxable benefits
    not reported
    Filer's total
    $208,257

  • Duane T Sarmiento

    Past CIC - Term ended 7/24

    Total calculated
    $190,338
    From this org
    $180,208
    From related orgs
    $0
    Other
    $10,130
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $177,517
    Bonus
    not reported
    Other
    $2,691
    Deferred
    $8,849
    Nontaxable benefits
    $1,281
    Filer's total
    $190,338

  • Alfred J Lipphardt

    CIC - Term started 7/24

    Total calculated
    $186,240
    From this org
    $177,521
    From related orgs
    $0
    Other
    $8,719
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $174,381
    Bonus
    not reported
    Other
    $3,140
    Deferred
    $8,719
    Nontaxable benefits
    not reported
    Filer's total
    $186,240

  • Brian Walker

    Assistant Adjuntant general

    Total calculated
    $181,949
    From this org
    $138,870
    From related orgs
    $0
    Other
    $43,079
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $138,048
    Bonus
    not reported
    Other
    $822
    Deferred
    $19,119
    Nontaxable benefits
    $23,960
    Filer's total
    $181,949

  • David Prohaska

    Director, Member Service Cntr.

    Total calculated
    $178,362
    From this org
    $148,589
    From related orgs
    $0
    Other
    $29,773
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $128,849
    Bonus
    not reported
    Other
    $19,740
    Deferred
    $5,813
    Nontaxable benefits
    $23,960
    Filer's total
    $178,362

  • Carol L Whitmore

    Sr. Vice Commander-in-Chief

    Total calculated
    $77,455
    From this org
    $75,040
    From related orgs
    $0
    Other
    $2,415
    Hours/week
    55

  • Matthew Claussen

    National Council Member

    Total calculated
    $31,925
    From this org
    $31,925
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Norbert K Enos

    Ntl Council Mbr-Term End 7/24

    Total calculated
    $9,745
    From this org
    $9,745
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Timothy C Peters

    Jr. Vice CIC - Term start 7/24

    Total calculated
    $5,433
    From this org
    $5,433
    From related orgs
    $0
    Other
    $0
    Hours/week
    55

  • Johnathan R Hackett

    Ntl Council Mbr-Term End 7/24

    Total calculated
    $5,395
    From this org
    $5,395
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Carey Pritchett

    Ntl Chf of Staff-Term End 7/24

    Total calculated
    $5,144
    From this org
    $5,144
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Frederick A Green

    Ntl Council Mbr-Term End 7/24

    Total calculated
    $4,371
    From this org
    $4,371
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Bobby D Tettleton

    Ntl Council Mbr-Term St. 7/24

    Total calculated
    $4,275
    From this org
    $4,275
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Lewis E Wood

    Ntl Council Mbr-Term End 7/24

    Total calculated
    $4,164
    From this org
    $4,164
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Danielle P Smith

    Ntl Council Mbr-Term St. 7/24

    Total calculated
    $4,068
    From this org
    $4,068
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Patrick M Briggs

    National Council Member

    Total calculated
    $3,907
    From this org
    $3,907
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Rodney A Birkle

    Ntl Council Mbr-Term End 7/24

    Total calculated
    $3,904
    From this org
    $3,904
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Gerald L Peterson

    Ntl Council Mbr-Term End 7/24

    Total calculated
    $3,859
    From this org
    $3,859
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • William L Tuff

    National Council Member

    Total calculated
    $3,852
    From this org
    $3,852
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Paul M Herrera

    Ntl Council Mbr-Term St. 7/24

    Total calculated
    $3,756
    From this org
    $3,756
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Dennis L Parizek

    Ntl Council Mbr-Term End 7/24

    Total calculated
    $3,749
    From this org
    $3,749
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Leon Rideout

    National Council Member

    Total calculated
    $3,717
    From this org
    $3,717
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Rockey A Davis

    Ntl Council Mbr-Term End 7/24

    Total calculated
    $3,658
    From this org
    $3,658
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Lenwood P Hampton

    Ntl Council Mbr-Term End 7/24

    Total calculated
    $3,611
    From this org
    $3,611
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Jack A Hawley

    Ntl Council Mbr-Term End 7/24

    Total calculated
    $3,551
    From this org
    $3,551
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Dale Hoogeveen

    National Council Member

    Total calculated
    $3,282
    From this org
    $3,282
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Dave Frei

    Ntl Chaplain - Term Ended 7/24

    Total calculated
    $0
    Hours/week
    5

  • Rev Peter Hook

    Ntl Chaplain - Term Start 7/24

    Total calculated
    $0
    Hours/week
    5

  • J Douglas Whitaker

    Judge Adv Gen-Term Ended 7/24

    Total calculated
    $0
    Hours/week
    5

  • Joshua N Schreck

    Judge Adv Gen-Term Start 7/24

    Total calculated
    $0
    Hours/week
    5

  • Curtis O Bohlman

    Surgeon Gen - Term Ended 7/24

    Total calculated
    $0
    Hours/week
    5

  • James R Tuorila

    Surgeon Gen-Term Started 7/24

    Total calculated
    $0
    Hours/week
    5

  • Jeff Carroll

    Ntl Chf of Staff-Term St. 7/24

    Total calculated
    $0
    Hours/week
    5

  • Gregory A Stafford

    Inspector General-Term St 7/24

    Total calculated
    $0
    Hours/week
    5

  • Scott Gedling

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • Daniel F Garcia

    Ntl Council Mbr-Term St. 7/24

    Total calculated
    $0
    Hours/week
    5

  • Jeffrey A Eiler

    Ntl Council Mbr-Term St. 7/24

    Total calculated
    $0
    Hours/week
    5

  • Donald Barnes

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • Dale E Smith

    Ntl Council Mbr-Term End 7/24

    Total calculated
    $0
    Hours/week
    5

  • Dawn M Napier

    Ntl Council Mbr-Term St. 7/24

    Total calculated
    $0
    Hours/week
    5

  • David L Stone

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • David Greene

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • John Mitchell

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • Peter Mascetti

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • Ken Corr

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • Ronald H Schaedel Sr

    Ntl Council Mbr-Term St. 7/24

    Total calculated
    $0
    Hours/week
    5

  • Johnny R Capps

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • Michael Braman

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • Doc Daugherty

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • Bobby Lovergne

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • Steven SanPedros

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • Denise Perry

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • Eric Segundo

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • Kevin Conklin

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • Steven M Organ

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • Eric Sullivan

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • James L Layton

    Ntl Council Mbr-Term St. 7/24

    Total calculated
    $0
    Hours/week
    5

  • Joseph Smith

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • David A Sousa

    Ntl Council Mbr-Term St. 7/24

    Total calculated
    $0
    Hours/week
    5

  • William F Thomson

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • Victoria R Haddox

    Ntl Council Mbr-Term St. 7/24

    Total calculated
    $0
    Hours/week
    5

  • Gene Ratigliano

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • Victor R Letourneaut

    Ntl Council Mbr-Term St. 7/24

    Total calculated
    $0
    Hours/week
    5

  • Christopher W Haynes

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • Curt Watts

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • George Carroll

    Ntl Council Mbr-Term End 7/24

    Total calculated
    $0
    Hours/week
    5

  • Bert W Key

    Ntl Council Mbr-Term St. 7/24

    Total calculated
    $0
    Hours/week
    5

  • Ken Stein

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • Glenn Umberger Jr

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • Eric Dukat

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • Edwin Tufts

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • Barbara McKean

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • Ingeborg A Conley

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • Heath N Silcox

    Ntl Council Mbr-Term St. 7/24

    Total calculated
    $0
    Hours/week
    5

  • Charles Magnant

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • Ken Wiseman

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • Vernon Anderson

    National Council Member

    Total calculated
    $0
    Hours/week
    5

  • Cory Geisler

    National Council Member

    Total calculated
    $0
    Hours/week
    5

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · First-class or charter travel
  • 1a · Travel for companions
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment

Answered no

  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

The filer's explanations (Part III)

Schedule J, Part 1, Line 1a
First class travel is authorized for certain officers under certain circumstances, but is not generally authorized for most officers, directors or key employees and is not used, even when authorized, in most instances. Spousal travel is not generally authorized for officers and directors, but is authorized by written policy for certain officers and directors for specific activities.
Schedule J, Part 1, Line 4a
The VFW had a severance plan which provided benefits to employees upon termination, who have been employed for at least 10 years of service. The overall benefit increased as the length of service increased. Effective September 1, 2023, the VFW froze the benefit accrual for this plan, and employees that had the 10 years of service and were vested in the plan were provided the option of having their accrued benefit paid out immediately or paid out upon future separation from the VFW. John Muckelbauer, James Lierz, Kelly Jones, Ryan Gallucci, and David Prohaska were employees that elected to have their accrued benefit paid out during the year based on their many years of loyal service to the organization.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

The 10 largest by cash amount. The API serves every itemized grant.

Provenance

Return type
form_990
Tax year
2023
Filed
23 December 2024
IRS schema version
2023v5.1
Source object
202433589349300763

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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