Civic Intelligence

Veterans of Foreign Wars Post 3036

EIN 64-0369510 • 501(c)4 • Hattiesburg, MS

Profile

SEE ATTACHED SCHEDULE O

210 Ronie StHattiesburg, MS 39401
Siviq Scores

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

Liabilities / Assets

30th percentile

0.00x

Higher debt load relative to assets than 30% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

40th percentile

0.01x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Net Margin

2nd percentile

-180%

Higher net margin than 2% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

63rd percentile

$0

Higher top officer pay than 63% of similar nonprofits.

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

501(c)4 • $1M-$5M nonprofits • Source year 2025

Asset Growth

21st percentile

-5.2%

Faster asset growth than 21% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

77th percentile

36%

Faster revenue growth than 77% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,539,867

Down $83,828 (-5.2%) from 2024

Liabilities

Up

$477

Up $173 (+57%) from 2024

Net Assets

Down

$1,539,390

Down $84,001 (-5.2%) from 2024

Revenue

Up

$46,612

Up $12,373 (+36%) from 2024

Expenses

Up

$130,613

Up $27,056 (+26%) from 2024

Net Income

Down

-$84,001

Down $14,683 (-21%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,071,575Liabilities 2011: $4,592Net Assets 2011: $2,066,9832011Assets 2012: $2,031,369Liabilities 2012: $4,396Net Assets 2012: $2,026,9732012Assets 2013: $1,999,123Liabilities 2013: $3,768Net Assets 2013: $1,995,3552013Assets 2014: $2,036,049Liabilities 2014: $3,375Net Assets 2014: $2,032,6742014Assets 2015: $600,675Liabilities 2015: $0Net Assets 2015: $600,6752015Assets 2016: $1,963,410Liabilities 2016: $3,503Net Assets 2016: $1,959,9072016Assets 2017: $1,915,517Liabilities 2017: $3,719Net Assets 2017: $1,911,7982017Assets 2018: $1,793,849Liabilities 2018: $3,753Net Assets 2018: $1,790,0962018Assets 2019: $1,798,852Liabilities 2019: $4,139Net Assets 2019: $1,794,7132019Assets 2020: $2,035,499Liabilities 2020: $32,451Net Assets 2020: $2,003,0482020Assets 2021: $2,137,241Liabilities 2021: $625Net Assets 2021: $2,136,6162021Assets 2022: $1,710,518Liabilities 2022: $0Net Assets 2022: $1,710,5182022Assets 2023: $1,623,752Liabilities 2023: $633Net Assets 2023: $1,623,1192023Assets 2024: $1,623,695Liabilities 2024: $304Net Assets 2024: $1,623,3912024Assets 2025: $1,539,867Liabilities 2025: $477Net Assets 2025: $1,539,3902025

Highlighted filing

2025

Assets$1,539,867
Liabilities$477
Net Assets$1,539,390

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $264,317Expenses 2011: $372,233Net Income 2011: -$107,9162011Revenue 2012: $225,868Expenses 2012: $266,961Net Income 2012: -$41,0932012Expenses 2013: $249,9412013Revenue 2014: $275,334Expenses 2014: $266,598Net Income 2014: $8,7362014Revenue 2015: $10,875Expenses 2015: $39,848Net Income 2015: -$28,9732015Revenue 2016: $210,161Expenses 2016: $210,379Net Income 2016: -$2182016Revenue 2017: $147,075Expenses 2017: $148,966Net Income 2017: -$1,8912017Revenue 2018: $185,659Expenses 2018: $231,350Net Income 2018: -$45,6912018Revenue 2019: $84,111Expenses 2019: $153,227Net Income 2019: -$69,1162019Revenue 2020: $53,232Expenses 2020: $136,542Net Income 2020: -$83,3102020Revenue 2021: $46,452Expenses 2021: $62,241Net Income 2021: -$15,7892021Revenue 2022: $120,651Expenses 2022: $87,653Net Income 2022: $32,9982022Revenue 2023: $39,515Expenses 2023: $98,775Net Income 2023: -$59,2602023Revenue 2024: $34,239Expenses 2024: $103,557Net Income 2024: -$69,3182024Revenue 2025: $46,612Expenses 2025: $130,613Net Income 2025: -$84,0012025

Highlighted filing

2025

Revenue$46,612
Expenses$130,613
Net Income-$84,001

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.54$0.00$1.54$0.05$0.13$0.08
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.00$1.62$0.03$0.10$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.00$1.62$0.04$0.10$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.71$0.00$1.71$0.12$0.09$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.14$0.00$2.14$0.05$0.06$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.04$0.03$2.00$0.05$0.14$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.00$1.79$0.08$0.15$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.79$0.00$1.79$0.19$0.23$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.92$0.00$1.91$0.15$0.15$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.96$0.00$1.96$0.21$0.21$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.60$0.00$0.60$0.01$0.04$0.03
2014Detailed filing. Detailed filing data is available for this year.$2.04$0.00$2.03$0.28$0.27$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.00$0.00$2.00$0.25
2012Summary only. Only limited summary data is available for this year.$2.03$0.00$2.03$0.23$0.27$0.04
2011Summary only. Only limited summary data is available for this year.$2.07$0.00$2.07$0.26$0.37$0.11
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Jun 9, 2022
Return Version
2020v4.1
Gross Receipts
$58,156
Mission and Program Overview

Mission

SEE ATTACHED SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,052,440$1,427,118▲ $374,678
Land, Buildings, and Equipment, Net$624,109$624,109→ $0
Savings and Temporary Cash Investments-$85,439-
Inventories for Sale or Use$1,442--
Prepaid Expenses and Deferred Charges-$475-
Cash and Non-Interest-Bearing Accounts$357,508$100▼ $357,408
Total Assets$2,035,499$2,137,241▲ $101,742
Liabilities
Mortgage Notes Payable Secured by Investment Property$31,995--
Accounts Payable and Accrued Expenses$456$625▲ $169
Total Liabilities$32,451$625▼ $31,826
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,003,048$2,136,616▲ $133,568
Total Net Assets Fund Balance$2,003,048$2,136,616▲ $133,568
Total Liabilities and Net Assets / Fund Balance$2,035,499$2,137,241▲ $101,742

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$135,404--
Land$425,000--
Equipment$63,705$45,107-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gary R IversonCommander
William D BengeJunior Vice Commander
Theron LottQuartermaster
Rex HastySenior Vice Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$13,447
Program Service Revenue
$0
Investment Income
$39,534
Other Revenue
$-6,529
All Other Contributions
$3,386
Change in Net Assets
$-15,789
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$34,743
Salaries, Compensation, and Employee Benefits$15,758
Grants and Similar Amounts Paid$11,740
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$2,940$24,293-$27,233
Current Officers, Directors, Trustees, and Key Employees-$15,758-$15,758
Grants to Domestic Orgs$11,740--$11,740
Office Expenses-$4,560-$4,560
Fees for Services Accounting-$2,950-$2,950
Total Functional Expenses$14,680$47,561$0$62,241
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Vfw Auxillary OrgHattiesburg, MS501 C4--
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$11,704
Fundraising Gross Income$3,728
Gaming Gross Income$604
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

Forms 990 and 990-t and financial compilation are prepared by the cpa based on information provided by management. The post quartermaster is responsible for bookkeeping and reporting to governing body. As chief financial officer, the quartermaster works with the cpa and the governing board. The quartermaster examines the financials and tax forms with the cpa and then reports to the governing body before the forms are filed. The financials and tax reporting are then made available for public viewing.

Form 990 availability to public Part VI line 18

Documents available upon request are form 990 and form 990-t

Governing documents etc available to public Part VI line 19

Forms are available upon request.

Filing and Contact Details

Filer

Filer Name
Veterans of Foreign Wars Post 3036
EIN
64-0369510
Address
210 RONIE ST, HATTIESBURG, MS 39401

Signing Officer

Name
Theron Lott
Title
Quartermaster
Phone
6014089924
Signed
2022-06-09
Discuss with paid preparer
Yes

Organization Details

Formed
1995
Legal Domicile
Ms
Voting Board Members
7
Independent Board Members
7
Employees
6

Preparer

Firm
Cummings CPA PLLC
Address
P O Box 18625, Hattiesburg, MS 39404
Preparer
Robert R Cummings Jr
Phone
6015447552
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Adjustment due to adding assets and disposing of assets with accumlated depreciation

List of other fees for services expenses Part IX line 11G

Insurance 1823real estate agent commish on sale 27000

List of other expenses Part IX line 24E

Utilities related to program service $12,226youth and scholarship programs $9,294oci program funds $2,386

General explanation attachment

990 part iii line 1 mission. The purpose shall be fraternal, patriotic, historical, charitable, and educational; to preserve and strenthen comradery among its members; to asist worthy comrades; to pepetuate the memory and history of the dead, and to assist their widows and orphans; to maintain true allegiance to the government of the united states, and fidelity to its contstitution and laws; to foster true patriotism; to maintain and extnend the instituitons of american freedom, and to preserve and defend the united states from all her enemies, whomsoever. Our motto is honoring the dead by caring for the living.the areas of core support are established by headquarter, veterans of foreign wars, kansas city, missouri. These areas include, but are not limited to; {continued} part iii line 1 (continued) voice of democracy, patriots pen essay writing, boy scouts, scholarship programs, veterans hospitals and nursing homes. Additionally, we maintain an honor guard in support of area funeral homes when veterans are deceased. Also we purhcased a bus and we furnish operators to transpoert local area veterans to and from teh veterans hospital in jackson. The bus makes three trtips each week. One of our other major projects is the troop care package program. Through the tcpp we purchase and ship much needed items to the depolyed military. We also pay postage on war zone shipments made by other local charitable organizations.

Raw XML Appendix317 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.

Path#Value
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IRS990/BooksInCareOfDetail/PhoneNum06015829314
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IRS990/EmployeeCnt06
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IRS990/FeesForServicesOtherGrp/TotalAmt027233
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
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IRS990/Form990PartVIISectionAGrp/PersonNm2THERON LOTT
IRS990/Form990PartVIISectionAGrp/PersonNm3GARY R IVERSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0SENIOR VICE COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt1JUNIOR VICE COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt2QUARTERMASTER
IRS990/Form990PartVIISectionAGrp/TitleTxt3COMMANDER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01995
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingAmt03728
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IRS990/GamingActivitiesInd0false
IRS990/GamingDirectExpensesAmt011704
IRS990/GamingGrossIncomeAmt0604
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt011740
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IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt058156
IRS990/GrossRentsGrp/RealAmt0750
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IRS990/GroupReturnForAffiliatesInd0false
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IRS990/InvestmentsPubTradedSecGrp/BOYAmt01052440
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0624109
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501 C4
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IRS990ScheduleI/RecipientTable/RecipientEIN0640369510
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IRS990ScheduleI/RecipientTable/USAddress/CityNm0Hattiesburg
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IRS990ScheduleI/RecipientTable/USAddress/ZIPCd039401
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORMS 990 AND 990-T AND FINANCIAL COMPILATION ARE PREPARED BY THE CPA BASED ON INFORMATION PROVIDED BY MANAGEMENT. THE POST QUARTERMASTER IS RESPONSIBLE FOR BOOKKEEPING AND REPORTING TO GOVERNING BODY. AS CHIEF FINANCIAL OFFICER, THE QUARTERMASTER WORKS WITH THE CPA AND THE GOVERNING BOARD. THE QUARTERMASTER EXAMINES THE FINANCIALS AND TAX FORMS WITH THE CPA AND THEN REPORTS TO THE GOVERNING BODY BEFORE THE FORMS ARE FILED. THE FINANCIALS AND TAX REPORTING ARE THEN MADE AVAILABLE FOR PUBLIC VIEWING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS AVAILABLE UPON REQUEST ARE FORM 990 AND FORM 990-T
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORMS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ADJUSTMENT DUE TO ADDING ASSETS AND DISPOSING OF ASSETS WITH ACCUMLATED DEPRECIATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INSURANCE 1823REAL ESTATE AGENT COMMISH ON SALE 27000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UTILITIES RELATED TO PROGRAM SERVICE $12,226YOUTH AND SCHOLARSHIP PROGRAMS $9,294OCI PROGRAM FUNDS $2,386
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6990 PART III LINE 1 MISSION. THE PURPOSE SHALL BE FRATERNAL, PATRIOTIC, HISTORICAL, CHARITABLE, AND EDUCATIONAL; TO PRESERVE AND STRENTHEN COMRADERY AMONG ITS MEMBERS; TO ASIST WORTHY COMRADES; TO PEPETUATE THE MEMORY AND HISTORY OF THE DEAD, AND TO ASSIST THEIR WIDOWS AND ORPHANS; TO MAINTAIN TRUE ALLEGIANCE TO THE GOVERNMENT OF THE UNITED STATES, AND FIDELITY TO ITS CONTSTITUTION AND LAWS; TO FOSTER TRUE PATRIOTISM; TO MAINTAIN AND EXTNEND THE INSTITUITONS OF AMERICAN FREEDOM, AND TO PRESERVE AND DEFEND THE UNITED STATES FROM ALL HER ENEMIES, WHOMSOEVER. OUR MOTTO IS HONORING THE DEAD BY CARING FOR THE LIVING.THE AREAS OF CORE SUPPORT ARE ESTABLISHED BY HEADQUARTER, VETERANS OF FOREIGN WARS, KANSAS CITY, MISSOURI. THESE AREAS INCLUDE, BUT ARE NOT LIMITED TO; {CONTINUED} PART III LINE 1 (CONTINUED) VOICE OF DEMOCRACY, PATRIOTS PEN ESSAY WRITING, BOY SCOUTS, SCHOLARSHIP PROGRAMS, VETERANS HOSPITALS AND NURSING HOMES. ADDITIONALLY, WE MAINTAIN AN HONOR GUARD IN SUPPORT OF AREA FUNERAL HOMES WHEN VETERANS ARE DECEASED. ALSO WE PURHCASED A BUS AND WE FURNISH OPERATORS TO TRANSPOERT LOCAL AREA VETERANS TO AND FROM TEH VETERANS HOSPITAL IN JACKSON. THE BUS MAKES THREE TRTIPS EACH WEEK. ONE OF OUR OTHER MAJOR PROJECTS IS THE TROOP CARE PACKAGE PROGRAM. THROUGH THE TCPP WE PURCHASE AND SHIP MUCH NEEDED ITEMS TO THE DEPOLYED MILITARY. WE ALSO PAY POSTAGE ON WAR ZONE SHIPMENTS MADE BY OTHER LOCAL CHARITABLE ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6General explanation attachment
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0P O Box 18625
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ReturnHeader/PreparerPersonGrp/PreparationDt02022-06-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT R CUMMINGS JR
ReturnHeader/ReturnTs02022-06-09T16:09:13-04:00
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