Civic Intelligence

Virginia Girls State Incorporated

EIN 54-6039598 • 501(c)3 • Richmond, VA

Profile

To provide young women an opportunity to live together as self-govenring citizens and to inform them about the duties, privileges, rights and responsibilites of american citizenship.

1708 Commonwealth AvenueRichmond, VA 23230

vagirlsstate.org

Siviq Scores

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

Liabilities / Assets

68th percentile

0.01x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

69th percentile

0.01x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

38th percentile

-3.5%

Higher net margin than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

48th percentile

-3.1%

Faster asset growth than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

68th percentile

15%

Faster revenue growth than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$167,060

Down $5,395 (-3.1%) from 2024

Liabilities

Up

$2,191

Up $2,191 from 2024

Net Assets

Down

$164,869

Down $7,586 (-4.4%) from 2024

Revenue

Up

$213,965

Up $27,130 (+15%) from 2024

Expenses

Down

$221,551

Down $18,827 (-7.8%) from 2024

Net Income

Up

-$7,586

Up $45,957 (+86%) from 2024

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $240,341Liabilities 2012: $1,300Net Assets 2012: $239,0412012Assets 2013: $212,955Liabilities 2013: $1,300Net Assets 2013: $211,6552013Assets 2014: $216,718Liabilities 2014: $13,300Net Assets 2014: $203,4182014Assets 2015: $214,297Liabilities 2015: $20,500Net Assets 2015: $193,7972015Assets 2016: $207,723Liabilities 2016: $35,000Net Assets 2016: $172,7232016Assets 2017: $231,860Liabilities 2017: $20,000Net Assets 2017: $211,8602017Assets 2018: $222,069Liabilities 2018: $39,018Net Assets 2018: $183,0512018Assets 2019: $236,856Liabilities 2019: $0Net Assets 2019: $236,8562019Assets 2020: $47,774Liabilities 2020: $0Net Assets 2020: $47,7742020Assets 2021: $72,639Liabilities 2021: $0Net Assets 2021: $72,6392021Assets 2022: $174,058Liabilities 2022: $0Net Assets 2022: $174,0582022Assets 2023: $225,998Liabilities 2023: $0Net Assets 2023: $225,9982023Assets 2024: $172,455Liabilities 2024: $0Net Assets 2024: $172,4552024Assets 2025: $167,060Liabilities 2025: $2,191Net Assets 2025: $164,8692025

Highlighted filing

2025

Assets$167,060
Liabilities$2,191
Net Assets$164,869

Operations Trend

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

$400K$200K$0-$200KRevenue 2012: $180,124Expenses 2012: $186,364Net Income 2012: -$6,2402012Revenue 2013: $173,047Expenses 2013: $200,433Net Income 2013: -$27,3862013Revenue 2014: $194,005Expenses 2014: $202,242Net Income 2014: -$8,2372014Revenue 2015: $205,891Expenses 2015: $249,428Net Income 2015: -$43,5372015Revenue 2016: $274,079Expenses 2016: $267,568Net Income 2016: $6,5112016Revenue 2017: $266,416Expenses 2017: $250,460Net Income 2017: $15,9562017Revenue 2018: $220,759Expenses 2018: $254,063Net Income 2018: -$33,3042018Revenue 2019: $221,674Expenses 2019: $250,263Net Income 2019: -$28,5892019Revenue 2020: $30,660Expenses 2020: $188,742Net Income 2020: -$158,0822020Revenue 2021: $38,860Expenses 2021: $13,995Net Income 2021: $24,8652021Revenue 2022: $163,330Expenses 2022: $61,650Net Income 2022: $101,6802022Revenue 2023: $248,553Expenses 2023: $174,288Net Income 2023: $74,2652023Revenue 2024: $186,835Expenses 2024: $240,378Net Income 2024: -$53,5432024Revenue 2025: $213,965Expenses 2025: $221,551Net Income 2025: -$7,5862025

Highlighted filing

2025

Revenue$213,965
Expenses$221,551
Net Income-$7,586

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.67$0.02$1.65$2.14$2.22$0.08
2024Detailed filing. Detailed filing data is available for this year.$1.72$0.00$1.72$1.87$2.40$0.54
2023Detailed filing. Detailed filing data is available for this year.$2.26$0.00$2.26$2.49$1.74$0.74
2022Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.74$1.63$0.62$1.02
2021Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$0.39$0.14$0.25
2020Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$0.31$1.89$1.58
2019Detailed filing. Detailed filing data is available for this year.$2.37$0.00$2.37$2.22$2.50$0.29
2018Detailed filing. Detailed filing data is available for this year.$2.22$0.39$1.83$2.21$2.54$0.33
2017Detailed filing. Detailed filing data is available for this year.$2.32$0.20$2.12$2.66$2.50$0.16
2016Detailed filing. Detailed filing data is available for this year.$2.08$0.35$1.73$2.74$2.68$0.07
2015Detailed filing. Detailed filing data is available for this year.$2.14$0.21$1.94$2.06$2.49$0.44
2014Detailed filing. Detailed filing data is available for this year.$2.17$0.13$2.03$1.94$2.02$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.13$0.01$2.12$1.73$2.00$0.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.40$0.01$2.39$1.80$1.86$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 9, 2025
Return Version
2024v5.0
Gross Receipts
$226,327
Mission and Program Overview

Mission

To provide young women an opportunity to live together as self-govenring citizens and to inform them about the duties, priviledges, rights and respoinsibilites of american citizenship.

Virginia girls state provides young women in virginia with resources to experience duties and rights of american citizenship through a week long immersive program that teaches our legislative process. Virginia girls state is a program of the american legion auxiliary, a community service organization. For over 100 years the american legion auxiliary has been serving helping, and meeting the needs of our nation's veterans, military, and their families, both here and abroad.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$172,455$167,060▼ $5,395
Total Assets$172,455$167,060▼ $5,395
Liabilities
Accounts Payable and Accrued Expenses-$2,191-
Total Liabilities$0$2,191▲ $2,191
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$172,455$164,869▼ $7,586
Total Net Assets Fund Balance$172,455$164,869▼ $7,586
Total Liabilities and Net Assets / Fund Balance$172,455$167,060▼ $5,395
Compensation and Service Providers

Board Members and Trustees

NameTitle
Emily GregoryDirector and
Yvonne BurgessAla Dept Tre
Cheryl ShineAssistant Di
Anne StarkeAssistant Tr
Sallie RossmanFinance Chai

Highest Paid Contractors

ContractorServicesLocationCompensation
Longwood UniversityConference201 HIGH ST, Farmville, VA 23901$127,529
Revenue and Support

Revenue Composition

Contributions and Grants
$32,175
Program Service Revenue
$179,014
Investment Income
$7
Other Revenue
$2,769
All Other Contributions
$11,503
Change in Net Assets
$-7,586
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$221,551
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$200,984--$200,984
Fees for Services Accounting$10,238--$10,238
Travel$3,548--$3,548
Insurance$3,451--$3,451
Information Technology$3,260--$3,260
Fees for Services Other$70--$70
Total Functional Expenses$221,551$0$0$221,551
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
No
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, Page 6, Part VI, Line 8B

There are no committees of the governing body.

Form 990, Page 6, Part VI, Line 11B

The return is reviewed by the board before filing with the irs.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest policy covers all members of the board of directors. Board members will be required to sign a confilict of interest statement annually. The board of directors reviews any potential confilcts and determines whether a conflict exists.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents and conflict of interest policy available to the public upon request for the same period of disclosure as set forth in section 6104(d).

Filing and Contact Details

Filer

Filer Name
Virginia Girls State Incorporated
EIN
54-6039598
Phone
8043556410
Address
1708 COMMONWEALTH AVENUE, RICHMOND, VA 23230

Signing Officer

Name
Sallie Rossman
Title
Finance Chair
Phone
8043556410
Signed
2025-12-09
Discuss with paid preparer
Yes

Organization Details

Formed
1949
Legal Domicile
Va
Voting Board Members
5
Independent Board Members
4
Employees
0
Volunteers
42

Preparer

Firm
Larry D Greene CPA Pc
Address
PO BOX 639, MONTROSS, VA 22520-0639
Preparer
Larry D Greene CPA
Phone
8044938955
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Virginia girls state provides young women in virginia with resources to experience duties and rights of american citizenship through a week long immersive program that teaches our legislative process. Virginia girls state is a program of the american legion auxiliary, a community service organization. For over 100 years the american legion auxiliary has been serving helping, and meeting the needs of our nation's veterans, military, and their families, both here and abroad.

Form 990, Page 1, Part I, Line 6

Officers & directors 5 serve as board members year round program volunteers 16 prepare and organize the girls state program city counselors 21 serve during the week of girls state total volunteers 42 in addition to the volunteers listed above there are other personnel authorized by the virginia state police and the virginia general assembly to assist with the program during the week of girls state. Virginia girls state does not pay for these services.

Form 990, Page 2, Part III, Line 4A

Virginia girls state privides rising seniors in high school the opportunity to learn the importance of citizenship in a hands-on environment. The participants spend an intensive week of study, working together as self- governing citizens. Girls state teaches young women responsible citizenship and love for god and country. Since the inception of the girls state program in 1937 nearly one million young people have had the opportunity to learn first-hand how their state and local government works. Participants are encouraged to participate in the their communities when they return home and to begin a life long commitment to be informed citizens and to be active in all levels of our government. To produce girls state citizens with this commitment auxiliary units must make wise selections of delegates, provide them with informative orientations before the sesson begins, and give them recognition when they return home.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VIRGINIA GIRLS STATE PROVIDES YOUNG WOMEN IN VIRGINIA WITH RESOURCES TO EXPERIENCE DUTIES AND RIGHTS OF AMERICAN CITIZENSHIP THROUGH A WEEK LONG IMMERSIVE PROGRAM THAT TEACHES OUR LEGISLATIVE PROCESS. VIRGINIA GIRLS STATE IS A PROGRAM OF THE AMERICAN LEGION AUXILIARY, A COMMUNITY SERVICE ORGANIZATION. FOR OVER 100 YEARS THE AMERICAN LEGION AUXILIARY HAS BEEN SERVING HELPING, AND MEETING THE NEEDS OF OUR NATION'S VETERANS, MILITARY, AND THEIR FAMILIES, BOTH HERE AND ABROAD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS & DIRECTORS 5 SERVE AS BOARD MEMBERS YEAR ROUND PROGRAM VOLUNTEERS 16 PREPARE AND ORGANIZE THE GIRLS STATE PROGRAM CITY COUNSELORS 21 SERVE DURING THE WEEK OF GIRLS STATE TOTAL VOLUNTEERS 42 IN ADDITION TO THE VOLUNTEERS LISTED ABOVE THERE ARE OTHER PERSONNEL AUTHORIZED BY THE VIRGINIA STATE POLICE AND THE VIRGINIA GENERAL ASSEMBLY TO ASSIST WITH THE PROGRAM DURING THE WEEK OF GIRLS STATE. VIRGINIA GIRLS STATE DOES NOT PAY FOR THESE SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2VIRGINIA GIRLS STATE PRIVIDES RISING SENIORS IN HIGH SCHOOL THE OPPORTUNITY TO LEARN THE IMPORTANCE OF CITIZENSHIP IN A HANDS-ON ENVIRONMENT. THE PARTICIPANTS SPEND AN INTENSIVE WEEK OF STUDY, WORKING TOGETHER AS SELF- GOVERNING CITIZENS. GIRLS STATE TEACHES YOUNG WOMEN RESPONSIBLE CITIZENSHIP AND LOVE FOR GOD AND COUNTRY. SINCE THE INCEPTION OF THE GIRLS STATE PROGRAM IN 1937 NEARLY ONE MILLION YOUNG PEOPLE HAVE HAD THE OPPORTUNITY TO LEARN FIRST-HAND HOW THEIR STATE AND LOCAL GOVERNMENT WORKS. PARTICIPANTS ARE ENCOURAGED TO PARTICIPATE IN THE THEIR COMMUNITIES WHEN THEY RETURN HOME AND TO BEGIN A LIFE LONG COMMITMENT TO BE INFORMED CITIZENS AND TO BE ACTIVE IN ALL LEVELS OF OUR GOVERNMENT. TO PRODUCE GIRLS STATE CITIZENS WITH THIS COMMITMENT AUXILIARY UNITS MUST MAKE WISE SELECTIONS OF DELEGATES, PROVIDE THEM WITH INFORMATIVE ORIENTATIONS BEFORE THE SESSON BEGINS, AND GIVE THEM RECOGNITION WHEN THEY RETURN HOME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE ARE NO COMMITTEES OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE RETURN IS REVIEWED BY THE BOARD BEFORE FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CONFLICT OF INTEREST POLICY COVERS ALL MEMBERS OF THE BOARD OF DIRECTORS. BOARD MEMBERS WILL BE REQUIRED TO SIGN A CONFILICT OF INTEREST STATEMENT ANNUALLY. THE BOARD OF DIRECTORS REVIEWS ANY POTENTIAL CONFILCTS AND DETERMINES WHETHER A CONFLICT EXISTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SALLIE ROSSMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum08043556410
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VIRGINIA GIRLS STATE INCORPORATED
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0541471134
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LARRY D GREENE CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 639
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MONTROSS
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0225200639
ReturnHeader/PreparerPersonGrp/PhoneNum08044938955
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LARRY D GREENE CPA
ReturnHeader/ReturnTs02025-12-09T17:24:06-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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