Civic Intelligence

Veterans of Foreign Wars of the United States

EIN 31-0868031 • 501(c)19 • Franklin, OH

Profile

Operation of canteen, restaurant and associated recreational activities for members and their bona fide guests in accordance with the provisions of irc 5019c0 19 fraternal organizations.

422 S Main StFranklin, OH 45005

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

36th percentile

0.00x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.00x

Higher debt load relative to revenue than 35% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Source year 2024

Net Margin

84th percentile

34%

Higher net margin than 84% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)19 • $1M-$5M nonprofits • Source year 2024

Asset Growth

98th percentile

221%

Faster asset growth than 98% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

93%

Faster revenue growth than 93% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$153,426

Up $105,658 (+221%) from 2023

Liabilities

Down

$64

Down $1,066 (-94%) from 2023

Net Assets

Up

$153,362

Up $106,724 (+229%) from 2023

Revenue

Up

$309,681

Up $148,862 (+93%) from 2023

Expenses

Down

$202,957

Down $20,521 (-9.2%) from 2023

Net Income

Up

$106,724

Up $169,383 (+270%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0-$200KAssets 2012: $500,048Liabilities 2012: -$558Net Assets 2012: $500,6062012Assets 2013: $473,074Liabilities 2013: -$1,071Net Assets 2013: $474,1452013Assets 2014: $437,255Liabilities 2014: -$1,408Net Assets 2014: $438,6632014Assets 2015: $396,370Liabilities 2015: $9,674Net Assets 2015: $386,6962015Assets 2016: $357,391Liabilities 2016: $7,674Net Assets 2016: $349,7172016Assets 2017: $306,127Liabilities 2017: -$284Net Assets 2017: $306,4112017Assets 2018: $261,792Liabilities 2018: $3,052Net Assets 2018: $258,7402018Assets 2019: $163,384Liabilities 2019: $3,091Net Assets 2019: $160,2932019Assets 2020: $182,352Liabilities 2020: $2,944Net Assets 2020: $179,4082020Assets 2021: $177,613Liabilities 2021: $3,542Net Assets 2021: $174,0712021Assets 2022: $171,376Liabilities 2022: $55Net Assets 2022: $171,3212022Assets 2023: $47,768Liabilities 2023: $1,130Net Assets 2023: $46,6382023Assets 2024: $153,426Liabilities 2024: $64Net Assets 2024: $153,3622024

Highlighted filing

2024

Assets$153,426
Liabilities$64
Net Assets$153,362

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KExpenses 2012: $187,3572012Revenue 2013: $179,184Expenses 2013: $205,645Net Income 2013: -$26,4612013Revenue 2014: $160,476Expenses 2014: $195,958Net Income 2014: -$35,4822014Revenue 2015: $159,597Expenses 2015: $211,564Net Income 2015: -$51,9672015Revenue 2016: $174,289Expenses 2016: $211,268Net Income 2016: -$36,9792016Revenue 2017: $158,232Expenses 2017: $201,538Net Income 2017: -$43,3062017Revenue 2018: $141,723Expenses 2018: $189,394Net Income 2018: -$47,6712018Revenue 2019: $85,760Expenses 2019: $184,207Net Income 2019: -$98,4472019Revenue 2020: $127,540Expenses 2020: $108,425Net Income 2020: $19,1152020Revenue 2021: $149,237Expenses 2021: $154,574Net Income 2021: -$5,3372021Revenue 2022: $152,600Expenses 2022: $155,351Net Income 2022: -$2,7512022Revenue 2023: $160,819Expenses 2023: $223,478Net Income 2023: -$62,6592023Revenue 2024: $309,681Expenses 2024: $202,957Net Income 2024: $106,7242024

Highlighted filing

2024

Revenue$309,681
Expenses$202,957
Net Income$106,724

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 29, 2025
Return Version
2024v5.2
Gross Receipts
$1,068,988
Mission and Program Overview

Mission

Operation of a canteen (bar), restaurant and associated social\recreational activities for members and their bona fide guests in accordance with irc 501(c)(19) fraternal organizations

Operation of canteen, restaurant, and associated recreational activities for members and their bona fide guests in accordance with the provisions of irc 5019c0 19 fraternal organizations

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$6,197$127,097▲ $120,900
Land, Buildings, and Equipment, Net$36,930$26,329▼ $10,601
Accounts Receivable$4,641--
Total Assets$47,768$153,426▲ $105,658
Liabilities
Accounts Payable and Accrued Expenses$1,130$64▼ $1,066
Total Liabilities$1,130$64▼ $1,066
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$46,638$153,362▲ $106,724
Total Net Assets Fund Balance$46,638$153,362▲ $106,724
Total Liabilities and Net Assets / Fund Balance$47,768$153,426▲ $105,658

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$18,070$389,383$407,453
Other Land Buildings$4,202$58,073$62,275
Equipment$4,057$16,823$20,880
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michael NeaceTrustee
Kevin TurpinAdjutant
Dianna IsaacCanteen Manager
John RileyCommander
James BreenJunior Vice Commander
Ralph LoudermilkQuartermaster
John DoliboaSenior Vice Commander Chaplain
William FitzpatrickSurgeon
Revenue and Support

Revenue Composition

Contributions and Grants
$22,921
Program Service Revenue
$32,055
Investment Income
$7,077
Other Revenue
$247,628
All Other Contributions
$15,940
Change in Net Assets
$106,724
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$85,221
Salaries, Compensation, and Employee Benefits$73,074
Grants and Similar Amounts Paid$44,206
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$51,523$16,448-$67,971
Grants to Domestic Orgs$44,206--$44,206
Occupancy$28,587$4,011-$32,598
Fees for Services Other$14,138$1,828-$15,966
Insurance$11,210$492-$11,702
Office Expenses$7,124--$7,124
Payroll Taxes$3,870$1,233-$5,103
Depreciation Depletion$4,943--$4,943
Other Expenses$3,640$199-$3,640
Fees for Services Accounting-$3,296-$3,296
Advertising$575--$575
Benefits to Members$456--$456
Payments to Affiliates$58--$58
Interest-$8-$8
Total Functional Expenses$175,442$27,515$0$202,957
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$815,850
Gaming Direct Expenses$734,207
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Asset material diversion Part VI line 5

Prior management was found to be diverting assets. The matter is under investigation.

Form 990 governing body review Part VI line 11

Governing body receives a copy of the tax return after the commander signs the 8879 and the tax return is e-filed

CEO executive director top management comp Part VI line 15A

Commander is a volunteer and is not paid. Quartermaster is elected and it is a paid position. Quartermasters pay is approved by the board. No other board members or officers are paid. All are volunteers.

Other officer or key employee compensation Part VI line 15B

Commander is a volunteer and is not paid. Quartermaster is elected and it is a paid position. Quartermasters pay is approved by the board. No other board members or officers are paid. All are volunteers.

Governing documents etc available to public Part VI line 19

Governing documents, etc. Are available on request

Filing and Contact Details

Filer

Filer Name
Veterans of Foreign Wars of the USA
EIN
31-0868031
In Care Of
% JOHN RILEY
Address
422 S MAIN ST, FRANKLIN, OH 45005
Doing Business As
Department of Ohio 7596 Vfw

Signing Officer

Name
John Riley
Title
Commander
Phone
9377467786
Signed
2025-09-29
Discuss with paid preparer
Yes

Organization Details

Formed
1940
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
4
Volunteers
4

Preparer

Firm
Nenni & Company Cpas
Address
1064 N UNIVERSITY BLVD, Middletown, OH 45042
Preparer
Dana L Picard CPA
Phone
5134241939
Supplemental Narrative

Additional Explanations

General explanation attachment

A difference in the amount of $32,055 was discovered in net assets and was applied as prev yr income. The balance sheet and p&l from 2023 were not supplied from the the new client from either management or prior cpa to confirm prior year numbers

Raw XML Appendix388 raw XML fields

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/Form990PartVIISectionAGrp/TitleTxt0JUNIOR VICE COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SURGEON
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0389383
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0407453
IRS990ScheduleD/EquipmentGrp/BookValueAmt04057
IRS990ScheduleD/EquipmentGrp/DepreciationAmt016823
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt020880
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04202
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt058073
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt062275
IRS990ScheduleD/TotalBookValueLandBuildingsAmt026329
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0662055
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt029296
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0691351
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0734207
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0770180
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0368
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt045302
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0815850
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt081643
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt042856
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt037844
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt05012
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IRS990ScheduleG/IndividualWithBooksNm0JOHN RILEY
IRS990ScheduleG/LicensedInd0true
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IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd045005
IRS990ScheduleG/StatesWhereGamingConductedCd0OH
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRIOR MANAGEMENT WAS FOUND TO BE DIVERTING ASSETS. THE MATTER IS UNDER INVESTIGATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING BODY RECEIVES A COPY OF THE TAX RETURN AFTER THE COMMANDER SIGNS THE 8879 AND THE TAX RETURN IS E-FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMMANDER IS A VOLUNTEER AND IS NOT PAID. QUARTERMASTER IS ELECTED AND IT IS A PAID POSITION. QUARTERMASTERS PAY IS APPROVED BY THE BOARD. NO OTHER BOARD MEMBERS OR OFFICERS ARE PAID. ALL ARE VOLUNTEERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMMANDER IS A VOLUNTEER AND IS NOT PAID. QUARTERMASTER IS ELECTED AND IT IS A PAID POSITION. QUARTERMASTERS PAY IS APPROVED BY THE BOARD. NO OTHER BOARD MEMBERS OR OFFICERS ARE PAID. ALL ARE VOLUNTEERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, ETC. ARE AVAILABLE ON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A DIFFERENCE IN THE AMOUNT OF $32,055 WAS DISCOVERED IN NET ASSETS AND WAS APPLIED AS PREV YR INCOME. THE BALANCE SHEET AND P&L FROM 2023 WERE NOT SUPPLIED FROM THE THE NEW CLIENT FROM EITHER MANAGEMENT OR PRIOR CPA TO CONFIRM PRIOR YEAR NUMBERS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Asset material diversion Part VI line 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5General explanation attachment
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IRS990/TotalAssetsEOYAmt0153426
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IRS990/TotalAssetsGrp/EOYAmt0153426
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0175442
IRS990/TotalFunctionalExpensesGrp/TotalAmt0202957
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt064
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IRS990/TotalLiabilitiesGrp/EOYAmt064
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt046638
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0153362
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0175442
IRS990/TotalProgramServiceRevenueAmt032055
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0286760
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0309681
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN RILEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum09377467786
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VETERANS OF FOREIGN WARS OF THE USA
ReturnHeader/Filer/BusinessNameControlTxt0VETE
ReturnHeader/Filer/EIN0310868031
ReturnHeader/Filer/InCareOfNm0% JOHN RILEY
ReturnHeader/Filer/USAddress/AddressLine1Txt0422 S MAIN ST
ReturnHeader/Filer/USAddress/CityNm0FRANKLIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045005
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311444986
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NENNI & COMPANY CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01064 N UNIVERSITY BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Middletown
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045042
ReturnHeader/PreparerPersonGrp/PhoneNum05134241939
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANA L PICARD CPA
ReturnHeader/ReturnTs02025-10-30T17:42:57-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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