Civic Intelligence

War Legacies Project Inc.

990 • Fiscal year 2015 • EIN 26-1947398

Jun 01, 2014 to May 31, 2015 • Filed on Jan 14, 2016

144 Lower Bartonsville RdChester, VT 05143

(917) 991-4850

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

74th percentile

0.07x

Higher debt load relative to assets than 74% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

72nd percentile

0.03x

Higher debt load relative to revenue than 72% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

89th percentile

40%

Higher net margin than 89% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

85th percentile

$25,503

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Assets

$133,126

No earlier filing loaded for comparison.

Net Assets

$124,313

No earlier filing loaded for comparison.

Liabilities

$8,813

No earlier filing loaded for comparison.

Revenue

$280,607

No earlier filing loaded for comparison.

Expenses

$167,693

No earlier filing loaded for comparison.

Net Income

$112,914

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2015: $133,126Liabilities 2015: $8,813Net Assets 2015: $124,3132015Assets 2017: $101,343Liabilities 2017: $990Net Assets 2017: $100,3532017Assets 2018: $30,411Liabilities 2018: $5,245Net Assets 2018: $25,1662018Assets 2019: $28,392Liabilities 2019: $5,263Net Assets 2019: $23,1292019Assets 2020: $33,014Liabilities 2020: $760Net Assets 2020: $32,2542020Assets 2021: $177,361Liabilities 2021: $3,881Net Assets 2021: $173,4802021Assets 2022: $232,432Liabilities 2022: $6,819Net Assets 2022: $225,6132022Assets 2023: $167,650Liabilities 2023: $4,915Net Assets 2023: $162,7352023Assets 2024: $60,088Liabilities 2024: $5,865Net Assets 2024: $54,2232024

Highlighted filing

2015

Assets$133,126
Liabilities$8,813
Net Assets$124,313

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100K-$200KRevenue 2015: $280,607Expenses 2015: $167,693Net Income 2015: $112,9142015Revenue 2017: $119,847Expenses 2017: $127,847Net Income 2017: -$8,0002017Revenue 2018: $20,306Expenses 2018: $95,940Net Income 2018: -$75,6342018Revenue 2019: $118,390Expenses 2019: $120,846Net Income 2019: -$2,4562019Revenue 2020: $105,428Expenses 2020: $96,303Net Income 2020: $9,1252020Revenue 2021: $226,506Expenses 2021: $85,280Net Income 2021: $141,2262021Revenue 2022: $140,496Expenses 2022: $88,208Net Income 2022: $52,2882022Revenue 2023: $110,131Expenses 2023: $173,190Net Income 2023: -$63,0592023Revenue 2024: $94,564Expenses 2024: $203,064Net Income 2024: -$108,5002024

Highlighted filing

2015

Revenue$280,607
Expenses$167,693
Net Income$112,914
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Jan 14, 2016
Return Version
2014v6.0
Gross Receipts
$280,607
Mission and Program Overview

Mission

WLP provides direct humanitarian assistance in the form of medical care, educational support, and income generation to families heavily impacted by the long-term health and environmental consequences of the war in Southeast Asia. We educate Americans and others about the impacts of war and provide information to US Veterans and their families and the general public about Agent Orange/Dioxin.

WLP provides comprehensive support to families heavily affected by the long-term impacts of war in Southeast Asia. We provide direct humanitarian assistance in the form of medical care, educational support, and income generation. We also educate the American public about the impacts of war.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$11,399$124,313▲ $112,914
Cash and Non-Interest-Bearing Accounts$17,505$120,673▲ $103,168
Savings and Temporary Cash Investments$4,780$10,970▲ $6,190
Land, Buildings, and Equipment, Net$1,133$1,483▲ $350
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$23,418$133,126▲ $109,708
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$12,019$8,813▼ $3,206
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$12,019$8,813▼ $3,206
Net Assets / Fund Balance
Total Net Assets Fund Balance$11,399$124,313▲ $112,914
Total Liabilities and Net Assets / Fund Balance$23,418$133,126▲ $109,708

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,315$2,045$3,360
Other Land Buildings$168$1,494$1,662
Buildings$0$0$0
Land$0-$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan HammondExecutive Director, Board Member and Secretary of the BoardFT$21,323$4,180$25,503

Board Members and Trustees

NameTitle
Andrew Wells-DangDirector
Ann HelpDirector
Ivan SmallDirector
Jacqui ChagnonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$280,598
Program Service Revenue
$0
Investment Income
$9
Other Revenue
$0
All Other Contributions
$280,598
Change in Net Assets
$112,914
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$109,880
Other Expenses$33,268
Salaries, Compensation, and Employee Benefits$24,545
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$109,880--$109,880
Current Officers, Directors, Trustees, and Key Employees$16,996$2,362$0$19,358
Travel$18,236$137$0$18,373
Office Expenses$5,660$2,107$0$7,767
Other Salaries and Wages$4,002$0$0$4,002
Conferences and Meetings$3,487$0$0$3,487
Interest$1,289$482$0$1,771
Payroll Taxes$1,038$147$0$1,185
Information Technology$851$255$0$1,106
Depreciation Depletion$0$739$0$739
Occupancy$25$0$0$25
Total Functional Expenses$161,464$6,229$0$167,693
International Activity

International Summary

Offices
1
Employees
1
Spending
$126,032

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the PacificGrantmaking---$101,159
East Asia and the PacificProgram Servicesmedical care, support for education, surveys, public awareness.11$24,873
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The 990 was send to the board of directors for their review prior to filing.

Form 990, Part VI, Section B, Line 12C

The board reviews any activities of the board members that may fall within the scope of a conflict of interest and discusses whether there is a conflict of interest issue. To date no conflicts have arisen.

Form 990, Part VI, Section B, Line 15

Executive director's salary was reviewed by the board at the annual budget meeting. Comparisons were made to other Executive director salaries in the geographical area.

Form 990, Part VI, Section C, Line 19

Copies of governing documents, conflict of interest policies and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
War Legacies Project Inc
EIN
26-1947398
Phone
9179914850
Address
144 Lower Bartonsville Rd, Chester, VT 05143

Signing Officer

Name
Susan Hammond
Title
Executive Director
Phone
9179914850
Signed
2016-01-14

Organization Details

Principal Officer
Susan Hammond
Formed
2008
Legal Domicile
Vt
Voting Board Members
4
Independent Board Members
4
Employees
1
Volunteers
6
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

WLP began two new projects during the 2014 period. We began a three year project to provide medical, educational, and livelihood support for children/youths with disabilities in Laos along the former Ho Chi Minh Trail. The project also investigates the use of dioxin contaminated herbicides in Laos to help identify areas where there may still be dioxin contamination. The second project was an eight month long pilot project to train Red Cross volunteers in identifying the health care needs of children with disabilities, train parents in caregiving skills and to have Red Cross volunteers make weekly visits to the homes of children with disabilities to work with the children and their parents to help the children develop self-care, socialization and communication skills in order to be more independent and integrate into their community. Both projects are described in more detail in Section III, 4a.

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IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0WLP provides comprehensive support to provides comprehensive support to families heavily affected by the long-term impacts of war in Southeast Asia. WLP also increases public understanding of the costs of war and fosters public dialogue about the impacts of war at home and abroad.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd01
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt011399
IRS990/NetAssetsOrFundBalancesEOYAmt0124313
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt025
IRS990/OccupancyGrp/TotalAmt025
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02107
IRS990/OfficeExpensesGrp/ProgramServicesAmt05660
IRS990/OfficeExpensesGrp/TotalAmt07767
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt04002
IRS990/OtherSalariesAndWagesGrp/TotalAmt04002
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0147
IRS990/PayrollTaxesGrp/ProgramServicesAmt01038
IRS990/PayrollTaxesGrp/TotalAmt01185
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Susan Hammond
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0Support to People with Disabilities in Laos: The project identifies and provides health care and educational support to children and children with disabilities. The project also investigates areas of Laos that may have potential dioxin contamination from the use of military herbicides in Laos. In the first four months of the project it supported the cost for 10 children/youths from Savannakhet and Salavan Provinces to receive medical examinations, health care, surgeries and rehabilitation services. Conducted surveys of the villages in five districts of Salavan and Savannakhet to identify other people with disabilities in need of services. Raised awareness in the Ho Chi Minh Trail region of Laos about different types congenital birth defects and the services that are available to address the needs of children with these birth defects.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt026637
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/Desc0Bringing Health Care Home: An 8 month pilot program to identify and address health issues among children with disabilities, to teach parents proper and safe care-giving skills, and to help CWDs learn self-care, communication and socialization skills to be more independent and integrated into the community. Provided training to 15 staff and volunteers of the Quang Nam Red Cross to conduct home health care visits to 50 children and youth with disabilities in Quang Nam, Vietnam. Provided training to 50 caregivers in proper and safe care-giving techniques. The project also provided training to 25 Red Cross volunteers who conducted weekly visits to children/youth with disabilities to help them learn self-care skills, socialization skills, provide tutoring and other support to same 50 children.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt022521
IRS990/ProgSrvcAccomActy3Grp/GrantAmt010000
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Agent Orange Education: Provide information to Veterans and their families, non-profits, students, journalists, film makers and the general public about the impact of AgentOrange/Dioxin on human health and the environment. Manage informational website about Agent Orange/Dioxin. Participate and conferences and educational events, write articles and research papers.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1Early Intervention for Children with Disabilities: Provided support to an early intervention center for 7 children under 8 with developmental and/or physical disabilities
IRS990/ProgSrvcAccomActyOtherGrp/Desc2Environmental Remediation in Vietnam: Funded a workshop in A Luoi Vietnam to train villages how to properly harvest Rattan and develop new seedlings for replanting.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt018016
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt14040
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt21052
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt02060
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt14000
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt21010
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt00
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt10
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt20
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt094293
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt040262
IRS990/PYInvestmentIncomeAmt012
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt022046
IRS990/PYOtherRevenueAmt03
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-19193
IRS990/PYSalariesCompEmpBnftPaidAmt051193
IRS990/PYTotalExpensesAmt0113501
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt094308
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0112914
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00

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