Civic Intelligence

Veterans of Foreign Wars Dept of Tx

EIN 74-0964465 • 501(c)19 • Austin, TX

Profile

ASSISTING VETERANS, MILITARY PERSONNEL AND THEIR FAMILIES, ADVOCACY FOR VETERANS AND ACTIVE DUTY PERSONNEL, HISTORICAL EDUCATION AND COMMEMORATION, PROMOTING PATRIOTISM, YOUTH ACTIVITIES AND COMMUNITY SERVICE. See Supplemental information attachment.

8503 North IH-35Austin, TX 78753

www.texasvfw.org

Siviq Scores

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

Liabilities / Assets

30th percentile

0.01x

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

$10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

25th percentile

0.01x

Higher debt load relative to revenue than 25% of similar nonprofits.

$10M-$25M nonprofits • Source year 2024

Net Margin

38th percentile

0.8%

Higher net margin than 38% of similar nonprofits.

$10M-$25M nonprofits • Source year 2024

Top Officer Pay

46th percentile

$140,346

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

$10M-$25M nonprofits • Source year 2024

Asset Growth

47th percentile

3.1%

Faster asset growth than 47% of similar nonprofits.

$10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

11%

Faster revenue growth than 54% of similar nonprofits.

$10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$11,938,797

Up $356,097 (+3.1%) from 2023

Liabilities

Down

$88,537

Down $202,465 (-70%) from 2023

Net Assets

Up

$11,850,260

Up $558,562 (+4.9%) from 2023

Revenue

Up

$10,688,963

Up $1,052,009 (+11%) from 2023

Expenses

Up

$10,606,708

Up $2,049,767 (+24%) from 2023

Net Income

Down

$82,255

Down $997,758 (-92%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $4,521,960Liabilities 2011: $212,193Net Assets 2011: $4,309,7672011Assets 2012: $5,104,471Liabilities 2012: $126,456Net Assets 2012: $4,978,0152012Assets 2013: $3,114,055Liabilities 2013: $173,339Net Assets 2013: $2,940,7162013Assets 2014: $3,868,456Liabilities 2014: $164,572Net Assets 2014: $3,703,8842014Assets 2015: $4,464,448Liabilities 2015: $104,788Net Assets 2015: $4,359,6602015Assets 2016: $5,158,931Liabilities 2016: $104,890Net Assets 2016: $5,054,0412016Assets 2019: $7,064,838Liabilities 2019: $8,437Net Assets 2019: $7,056,4012019Assets 2020: $7,486,736Liabilities 2020: $199,070Net Assets 2020: $7,287,6662020Assets 2021: $11,432,362Liabilities 2021: $297,426Net Assets 2021: $11,134,9362021Assets 2022: $10,604,149Liabilities 2022: $385,596Net Assets 2022: $10,218,5532022Assets 2023: $11,582,700Liabilities 2023: $291,002Net Assets 2023: $11,291,6982023Assets 2024: $11,938,797Liabilities 2024: $88,537Net Assets 2024: $11,850,2602024

Highlighted filing

2024

Assets$11,938,797
Liabilities$88,537
Net Assets$11,850,260

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $2,427,300Expenses 2011: $1,947,833Net Income 2011: $479,4672011Revenue 2012: $8,693,736Expenses 2012: $8,025,488Net Income 2012: $668,2482012Revenue 2013: $6,607,052Expenses 2013: $8,477,977Net Income 2013: -$1,870,9252013Revenue 2014: $9,722,515Expenses 2014: $8,961,090Net Income 2014: $761,4252014Revenue 2015: $9,483,928Expenses 2015: $8,826,225Net Income 2015: $657,7032015Revenue 2016: $10,462,470Expenses 2016: $9,752,711Net Income 2016: $709,7592016Revenue 2019: $2,882,770Expenses 2019: $2,608,191Net Income 2019: $274,5792019Revenue 2020: $6,579,117Expenses 2020: $6,345,390Net Income 2020: $233,7272020Revenue 2021: $9,367,615Expenses 2021: $5,511,462Net Income 2021: $3,856,1532021Revenue 2022: $6,677,704Expenses 2022: $7,212,573Net Income 2022: -$534,8692022Revenue 2023: $9,636,954Expenses 2023: $8,556,941Net Income 2023: $1,080,0132023Revenue 2024: $10,688,963Expenses 2024: $10,606,708Net Income 2024: $82,2552024

Highlighted filing

2024

Revenue$10,688,963
Expenses$10,606,708
Net Income$82,255

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$10,688,963
Mission and Program Overview

Mission

ASSISTING VETERANS, MILITARY PERSONNEL AND THEIR FAMILIES, ADVOCACY FOR VETERANS AND ACTIVE DUTY PERSONNEL, HISTORICAL EDUCATION AND COMMEMORATION, PROMOTING PATRIOTISM, YOUTH ACTIVITIES AND COMMUNITY SERVICE. See Supplemental information attachment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,335,209$6,770,261▲ $1,435,052
Investments Program Related$2,741,486$2,462,038▼ $279,448
Cash and Non-Interest-Bearing Accounts$1,664,859$1,072,321▼ $592,538
Savings and Temporary Cash Investments$1,246,989$1,029,588▼ $217,401
Other Notes and Loans Receivable, Net$424,408$416,890▼ $7,518
Land, Buildings, and Equipment, Net$158,705$156,686▼ $2,019
Accounts Receivable$7,446$26,707▲ $19,261
Prepaid Expenses and Deferred Charges$3,598$4,306▲ $708
Total Assets$11,582,700$11,938,797▲ $356,097
Liabilities
Accounts Payable and Accrued Expenses$291,002$88,537▼ $202,465
Total Liabilities$291,002$88,537▼ $202,465
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,184,215$10,672,691▲ $488,476
Net Assets With Donor Restrictions$1,107,483$1,177,569▲ $70,086
Total Net Assets Fund Balance$11,291,698$11,850,260▲ $558,562
Total Liabilities and Net Assets / Fund Balance$11,582,700$11,938,797▲ $356,097

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$-2,019$467,066$465,047
Equipment$3,696$160,294$163,990
Land$155,009-$155,009
Other Land Buildings-$149,953$149,953
Investment Program Related Org$2,462,038--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ben LowranceAdjutantQuartermasterFT$140,346$140,346
Wayne CooleyAssistant QuartermasterFT$89,899$89,899
John JowersEmployeeFT$69,230$69,230
Michael FullerEmployeeFT$67,417$67,417
Jorg KitchenEmployeeFT$66,019$66,019
Kemmie FosterEmployeeFT$50,431$50,431

Board Members and Trustees

NameTitle
Foy DayChaplain
Joel RamonChief of Staff
Larry SandersCommander
Barbara Ampong JrDistrict Commander
Billy B GuthrieDistrict Commander
Cedrick ShellsDistrict Commander
Christopher B Davis SrDistrict Commander
Diana Cruz MontoyaDistrict Commander
Duane S MastellerDistrict Commander
Edwin F SimmonsDistrict Commander
Edwin GranthamDistrict Commander
Gary zlsnfDistrict Commander
George ViarraDistrict Commander
George WarringerDistrict Commander
JLayne VinessDistrict Commander
Joseph CampbellDistrict Commander
Larry LeveyDistrict Commander
Marcy R PhillipsDistrict Commander
Melvin R ParkerDistrict Commander
Mitch Fuller IIDistrict Commander
Narciss G VilletaDistrict Commander
Nathan D ZunigaDistrict Commander
Robin Johnson JrDistrict Commander
Rpbert RouseDistrict Commander
Steve H LeeDistrict Commander
William HillDistrict Commander
Lynn ToomerImmediate Past Cmdr
Clarence JacksonInspector
David WaldenJr Vice Commander
Steve EvansJudge Advocate
Robert MartinezSr Vice Commander
Andrea OrtizSurgeon
Revenue and Support

Revenue Composition

Contributions and Grants
$10,520,292
Program Service Revenue
$0
Investment Income
$94,671
Other Revenue
$74,000
All Other Contributions
$341,121
Change in Net Assets
$82,255
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,521,488
Total Fundraising Expense$8,145,613
Salaries, Compensation, and Employee Benefits$747,702
Grants and Similar Amounts Paid$321,142
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$122,993$491,970-$614,963
Conferences and Meetings$601,774--$601,774
Grants to Domestic Orgs$252,655--$252,655
All Other Expenses$240,504--$240,504
Travel$192,346--$192,346
Other Employee Benefits$23,132$92,529-$115,661
Grants to Domestic Individuals$68,487--$68,487
Occupancy$6,560$59,043-$65,603
Insurance$41,836$17,930-$59,766
Other Expenses$25,252$47,082$8,145,613$47,082
Fees for Services Legal-$35,953-$35,953
Office Expenses$7,398$23,759-$31,157
Fees for Services Other-$26,026-$26,026
Pension Plan Contributions$3,416$13,662-$17,078
Benefits to Members$16,376--$16,376
Fees for Services Accounting-$13,800-$13,800
Advertising$9,363--$9,363
Depreciation Depletion-$2,019-$2,019
Fees for Services Lobbying$1,143--$1,143
Total Functional Expenses$1,613,235$847,860$8,145,613$10,606,708
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Dept of TX VFW FoundationAustin, TX501c3Support for veterans and families-
District 1Pottsboro, TX501c19Veterans District & Post activities-
District 10El Paso, TX501c19Veterans District & Post activities-
District 12Longview, TX501c19Veterans District & Post activities-
District 13La Coste, TX501c19Veterans District & Post activities-
District 14Copperas Cove, TX501c19Veterans District & Post activities-
District 15Wichita Falls, TX501c19Veterans District & Post activities-
District 16Galveston, TX501c19Veterans District & Post activities-
District 17Caldwell, TX501c19Veterans District & Post activities-
District 18Donna, TX501c19Veterans District & Post activities-
District 19Henderson, TX501c19Veterans District & Post activities-
District 2Village Mills, TX501c19Veterans District & Post activities-
District 20Pipe Creek, TX501c19Veterans District & Post activities-
District 21Fort Worth, TX501c19Veterans District & Post activities-
District 24Victoria, TX501c19Veterans District & Post activities-
District 25Odessa, TX501c19Veterans District & Post activities-
District 28Round Rock, TX501c19Veterans District & Post activities-
District 29Waco, TX501c19Veterans District & Post activities-
District 3Dallas, TX501c19Veterans District & Post activities-
District 30Corsicana, TX501c19Veterans District & Post activities-
District 4Houston, TX501c19Veterans District & Post activities-
District 5Martindale, TX501c19Veterans District & Post activities-
District 6Corpus Christi, TX501c19Veterans District & Post activities-
District 8Breckenridge, TX501c19Veterans District & Post activities-
District 9Lubbock, TX501c19Veterans District & Post activities-
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Supt a Vet----
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$1,143
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The Organization consists of dues paying members.

Member election for additional members Part VI line 7A

Under the By-Laws the organization is to be governed by an annual Convention, consisting of several present and past officers and delegates elected by Posts. However, the By-Laws provide that the Council of Administration is responsible for administering the affairs and transacting business.

Governing body decisions Part VI line 7B

Under the By-Laws of the Veterans of Foreign Wars of the United States, the supreme power of the organization is lodged in the State Convention, consisting of the State Officers, Council of Administration, designated officers of State Department, members and delegates elected by Posts. However, the By-Laws provide that the Council of Administration is responsible for administering the affairs and transacting business between Conventions. The Council is, essentially, the organizations governing body, subject to the annual convention.

Form 990 governing body review Part VI line 11

Because of timing issues, it is not possible for the Council of Administration to meet to review the 990 prior to filing. However, the 990 is provided to each member of the Council prior to filing and they are invited to share their comments, questions and concerns, as well as any objections, to the 990 with the Council. The 990, along with theReviewed Financials, are reviewed with the Budget and Finance Committee and the Council at a later, stated meeting.

Conflict of interest policy compliance Part VI line 12C

The Council of Administration is responsible for administering affairs. Each officer is required to adhere to the Code of Ethics.

CEO executive director top management comp Part VI line 15A

Compensation paid to any officer is subject to approval by the governing body. The compensation is based on similarly qualified persons in functionally comparable positions at similar organizations. Discussions regarding compensating officers have been documented contemporaneously.

Governing documents etc available to public Part VI line 19

The By-Laws for the organization are available online. The conflict of interest policy and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Veterans of Foreign Wars Dept of TX
EIN
74-0964465
Address
8503 North IH-35, Austin, TX 78753

Signing Officer

Name
Ben Lowrance
Title
Adjutant Quarte
Phone
5128348535
Signed
2025-05-15
Discuss with paid preparer
No

Organization Details

Principal Officer
Ben Lowrance
Formed
1921
Legal Domicile
TX
Voting Board Members
34
Independent Board Members
0
Employees
10

Preparer

Firm
Cheryl Seale CPA PC
Address
711 N Janes Rd, West, TX 76691
Preparer
Cheryl Seale CPA
Phone
5124191249
Supplemental Narrative

Additional Explanations

Significant program services not listed on prior year return Part III line 2

The organizations purpose is to provide fraternal, patriotic, historical, and educational services; to preserve and strengthen comradeship among members; to assist worthy veterans; to perpetuate the memory and history of our dead, and to assist their widows and orphans; to maintain true allegiance to the government of the united states of america, and fidelity to its constitution and laws; to foster true patriotism; to maintain and extend the institutions of american freedom; and to preserve and defend the united states from all of her enemies, whomsoever.

List of other expenses Part IX line 24E

Military assistance22,513 Funeral and flowers 223 Furniture Vehicle 16,732 Other Program Expense 128,007 Publications other 23,689 Supplies 8 191,172

General explanation attachment

The purposes of the corporation are fraternal, patriotic, historical, charitable and educational, and are: 1)to preserve and strengthen comradeship among its members;2)to assist worthy comrades;3)to perpetuate the memory and history of our dead, and to assist their widows and orphans;4)to maintain true allegiance to the Government of the United States, and fidelity to its Constitution and laws;5)to foster true patriotism;6)to maintain and extend the institutions of American freedom; and7)to preserve and defend the United States from all enemies.

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IRS990/Form990PartVIISectionAGrp/PersonNm0Ben Lowrance
IRS990/Form990PartVIISectionAGrp/PersonNm1Wayne Cooley
IRS990/Form990PartVIISectionAGrp/PersonNm2John Jowers
IRS990/Form990PartVIISectionAGrp/PersonNm3Michael Fuller
IRS990/Form990PartVIISectionAGrp/PersonNm4Jorg Kitchen
IRS990/Form990PartVIISectionAGrp/PersonNm5Kemmie Foster
IRS990/Form990PartVIISectionAGrp/PersonNm6Nathan D Zuniga
IRS990/Form990PartVIISectionAGrp/PersonNm7Joseph Campbell
IRS990/Form990PartVIISectionAGrp/PersonNm8Narciss G Villeta
IRS990/Form990PartVIISectionAGrp/PersonNm9Steve H Lee
IRS990/Form990PartVIISectionAGrp/PersonNm10Edwin F Simmons
IRS990/Form990PartVIISectionAGrp/PersonNm11Christopher B Davis Sr
IRS990/Form990PartVIISectionAGrp/PersonNm12Barbara Ampong Jr
IRS990/Form990PartVIISectionAGrp/PersonNm13Melvin R Parker
IRS990/Form990PartVIISectionAGrp/PersonNm14Mitch Fuller II
IRS990/Form990PartVIISectionAGrp/PersonNm15JLayne Viness
IRS990/Form990PartVIISectionAGrp/PersonNm16George Viarra
IRS990/Form990PartVIISectionAGrp/PersonNm17Cedrick Shells
IRS990/Form990PartVIISectionAGrp/PersonNm18Rpbert Rouse
IRS990/Form990PartVIISectionAGrp/PersonNm19Edwin Grantham
IRS990/Form990PartVIISectionAGrp/PersonNm20George Warringer
IRS990/Form990PartVIISectionAGrp/PersonNm21William Hill
IRS990/Form990PartVIISectionAGrp/PersonNm22Gary zlsnf
IRS990/Form990PartVIISectionAGrp/PersonNm23Duane S Masteller
IRS990/Form990PartVIISectionAGrp/PersonNm24Marcy R Phillips
IRS990/Form990PartVIISectionAGrp/PersonNm25Diana Cruz Montoya
IRS990/Form990PartVIISectionAGrp/PersonNm26Billy B Guthrie
IRS990/Form990PartVIISectionAGrp/PersonNm27Robin Johnson Jr
IRS990/Form990PartVIISectionAGrp/PersonNm28Larry Levey
IRS990/Form990PartVIISectionAGrp/PersonNm29Clarence Jackson
IRS990/Form990PartVIISectionAGrp/PersonNm30Lynn Toomer
IRS990/Form990PartVIISectionAGrp/PersonNm31Joel Ramon
IRS990/Form990PartVIISectionAGrp/PersonNm32David Walden
IRS990/Form990PartVIISectionAGrp/PersonNm33Larry Sanders
IRS990/Form990PartVIISectionAGrp/PersonNm34Robert Martinez
IRS990/Form990PartVIISectionAGrp/PersonNm35Foy Day
IRS990/Form990PartVIISectionAGrp/PersonNm36Andrea Ortiz
IRS990/Form990PartVIISectionAGrp/PersonNm37Steve Evans
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IRS990/Form990PartVIISectionAGrp/TitleTxt0AdjutantQuartermaster
IRS990/Form990PartVIISectionAGrp/TitleTxt1Assistant Quartermaster
IRS990/Form990PartVIISectionAGrp/TitleTxt2Employee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Employee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Employee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Employee
IRS990/Form990PartVIISectionAGrp/TitleTxt6District Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt7District Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt8District Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt9District Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt10District Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt11District Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt12District Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt13District Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt14District Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt15District Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt16District Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt17District Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt18District Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt19District Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt20District Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt21District Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt22District Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt23District Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt24District Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt25District Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt26District Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt27District Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt28District Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt29Inspector
IRS990/Form990PartVIISectionAGrp/TitleTxt30Immediate Past Cmdr
IRS990/Form990PartVIISectionAGrp/TitleTxt31Chief of Staff
IRS990/Form990PartVIISectionAGrp/TitleTxt32Jr Vice Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt33Commander

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