Civic Intelligence

War Legacies Project Inc.

990 • Fiscal year 2018 • EIN 26-1947398

Jun 01, 2017 to May 31, 2018 • Filed on Apr 04, 2019

144 Lower Bartonsville RoadChester, VT 05143

(917) 991-4850

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.17x

Higher debt load relative to assets than 82% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

89th percentile

0.26x

Higher debt load relative to revenue than 89% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

2nd percentile

-372%

Higher net margin than 2% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

83rd percentile

$17,970

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 88.5% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

5th percentile

-70%

Faster asset growth than 5% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

4th percentile

-83%

Faster revenue growth than 4% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$30,411

Down $70,932 (-70%) from 2017

Net Assets

Down

$25,166

Down $75,187 (-75%) from 2017

Liabilities

Up

$5,245

Up $4,255 (+430%) from 2017

Revenue

Down

$20,306

Down $99,541 (-83%) from 2017

Expenses

Down

$95,940

Down $31,907 (-25%) from 2017

Net Income

Down

-$75,634

Down $67,634 (-845%) from 2017

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

2018

Assets$30,411
Liabilities$5,245
Net Assets$25,166

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

2018

Revenue$20,306
Expenses$95,940
Net Income-$75,634
Jump To
Filing Snapshot
Filing Period
Jun 1, 2017 to May 31, 2018
Signed
Apr 4, 2019
Return Version
2017v2.0
Gross Receipts
$20,306
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 direct humanitarian assistance in the form of medical care, educational support and income generation to families heavily impacted by the war in Southeast Asia. WLP educates Americans about the impacts of war and provides information to veterans and others about Agent Orange/Dioxin.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$73,215$25,327▼ $47,888
Land, Buildings, and Equipment, Net$2,025$2,551▲ $526
Savings and Temporary Cash Investments$26,103$2,533▼ $23,570
Accounts Receivable$0--
Other Notes and Loans Receivable, Net$0--
Pledges and Grants Receivable$0--
Receivable From Disqualified Prsn$0--
Receivables From Officers Etc$0--
Investments Other Securities$0--
Investments Program Related$0--
Intangible Assets$0--
Inventories for Sale or Use$0--
Prepaid Expenses and Deferred Charges$0--
Total Assets$101,343$30,411▼ $70,932
Other Assets Total$0--
Liabilities
Accounts Payable and Accrued Expenses$990$5,245▲ $4,255
Total Liabilities$990$5,245▲ $4,255
Net Assets / Fund Balance
Temporarily Rstr Net Assets$91,590$22,842▼ $68,748
Unrestricted Net Assets$8,763$2,324▼ $6,439
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$100,353$25,166▼ $75,187
Total Liabilities and Net Assets / Fund Balance$101,343$30,411▼ $70,932

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,551$5,873$8,424
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan HammondExecutive Director/Board SecretaryFT$11,631$6,339$17,970

Board Members and Trustees

NameTitle
Jacquelyn ChagnonPresident
Andrew Wells-DangDirector
Ann HelmDirector
Ivan SmallDirector
Thi Bay MiradoliTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$20,225
Program Service Revenue
$0
Investment Income
$81
Other Revenue
$0
All Other Contributions
$20,225
Change in Net Assets
$-75,634
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$41,650
Other Expenses$35,674
Salaries, Compensation, and Employee Benefits$18,616
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$41,575--$41,575
Travel$18,587$57$0$18,644
Current Officers, Directors, Trustees, and Key Employees$10,991$3,102$0$14,093
Office Expenses$7,395$510-$7,905
Other Salaries and Wages$3,930$0$0$3,930
All Other Expenses$2,846$52$0$2,898
Information Technology$2,400$314-$2,714
Conferences and Meetings$1,859$0$0$1,859
Depreciation Depletion$838$110$0$948
Payroll Taxes$445$148$0$593
Occupancy$427$0$0$427
Interest$279$0$0$279
Grants to Domestic Orgs$75--$75
Total Functional Expenses$91,647$4,293$0$95,940
International Activity

International Summary

Offices
1
Employees
1
Spending
$66,544

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 PacificProgram ServicesProvide support to people with disabilities to receive medical care, rehabilitation and vocational training the Lao PDR.11$37,414
East Asia and the PacificProgram ServicesProvide support to families with children with disabilities to improve their livelihood or make home repairs. Provide support to children with disabilities to receive education and rehabilitation services.00$29,130
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Receivables from Disqualified Persons$0--
Receivables from Officers, Directors, Trustees, and Key Employees$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 is sent to all board members before the form is filed for their review.

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

At each meeting of the board the board is ask is any conflict of interest and they are required to sign the COI policy

Form 990, Part VI, Section B, Line 15

The Board looks at compensation for other executive directors at similar organizations in a similar geographical area. This is reviewed by the board periodically at the annual board meeting. There are no other key staff or officers at the organization. Consultants and staff at the Lao office are paid within the range of staff at other organizations for similar positions.

Form 990, Part VI, Section C, Line 19

If there are awny requests from the public the organizational documents are emailed or mailed to person requesting the information.

Filing and Contact Details

Filer

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

Signing Officer

Name
Susan Hammond
Title
Executive Director
Phone
9179914850
Signed
2019-04-04

Organization Details

Principal Officer
Susan Hammond
Formed
2008
Legal Domicile
Vt
Voting Board Members
5
Independent Board Members
5
Employees
1
Volunteers
3
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03930
IRS990/OtherSalariesAndWagesGrp/TotalAmt03930
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0148
IRS990/PayrollTaxesGrp/ProgramServicesAmt0445
IRS990/PayrollTaxesGrp/TotalAmt0593
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrincipalOfficerNm0Susan Hammond
IRS990/PriorPeriodAdjustmentsAmt0447
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0Humanitarian Assistance Program for People with Disabilities: The program focuses on poor families in Vietnam with one or more children with severe and/or multiple disabilities. It provides direct assistance to the families and/or children to provide livelihood support, improve housing conditions, medical care and/or adaptive equipment, support education and vocational training expenses, and provides support and training to parents who are caring for severely disabled children. The project screened 25 families in Quang Nam Province that will recieved direct income generation support in the later half of 2018. The project supported the operating costs for an early intervention center in Nam Dong District, Thua Thien Hue province Vietnam that provides rehabilitation, basic education and self-care skills for 8 severely disabled children. The project also supported the school fees for a young girl in Chu Chi District, Ho Chi Minh City who was born without limbs.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt031428
IRS990/ProgSrvcAccomActy2Grp/GrantAmt030630
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/Desc0Agent Orange Education Project: Provides information to veterans and their families, non-profits, students, journalists, film-makers and the general public about the impacts of Agent Orange/Dioxin, Un-exploded ordnance and other war legacies on human health and the environment. Manages an informational website about Agent Orange/Dioxin (http://www.agentorangerecord.com). Staff participates in conferences and educational events write articles and research papers.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt017600
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0119704
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt049183
IRS990/PYInvestmentIncomeAmt0143
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt040243
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-8000
IRS990/PYSalariesCompEmpBnftPaidAmt038421
IRS990/PYTotalExpensesAmt0127847
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0119847
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-75634
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
IRS990/RoyaltiesGrp/ProgramServicesAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt026103
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02533
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income was $3.00 from a refund from American Express
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt020225
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0119704
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0137800
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0280598
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt094293
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0652620
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt081
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0143
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt076
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt09
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt012
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0321
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt03
IRS990ScheduleA/OtherIncome170Grp/TotalAmt03
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.46128
IRS990ScheduleA/PublicSupportPY170Pct00.4513
IRS990ScheduleA/PublicSupportTotal170Amt0301187
IRS990ScheduleA/SubstantialContributorsTotAmt0351433
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt020225
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0119704
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0137800
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0280598
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt094293
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0652620
IRS990ScheduleA/TotalSupportAmt0652944
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00

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