Civic Intelligence

Vietnam War Memorial Fund

EIN 82-2492302 • 501(c)3 • Boring, OR

Profile

This fund is a charitable organization with the expressed purpose to generate funds through cash and in-kind donations for the design and construction of a Vietnam War Memorial on the Oregon State Capitol Grounds that will provide educational opportunities for future generations.

PO Box 1448Boring, OR 97009

www.ocvvm.com

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

3rd percentile

-1350%

Higher net margin than 3% 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

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

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

Revenue Growth

5th percentile

-96%

Faster revenue growth than 5% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $478,851 (-100%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$0

Down $478,851 (-100%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin3rd percentile

Revenue

Down

$35,483

Down $951,549 (-96%) from 2024

Expenses

Down

$514,334

Down $1,309,098 (-72%) from 2024

Net Income

Up

-$478,851

Up $357,549 (+43%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

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

$1.5M$1.0M$500K$0Assets 2021: $593,027Liabilities 2021: $0Net Assets 2021: $593,0272021Assets 2022: $428,763Liabilities 2022: $0Net Assets 2022: $428,7632022Assets 2023: $1,315,251Liabilities 2023: $0Net Assets 2023: $1,315,2512023Assets 2024: $478,851Liabilities 2024: $0Net Assets 2024: $478,8512024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2025

Assets$0
Liabilities$0
Net Assets$0
Open 2025 Filing

Operations Trend

Revenue Growth5th percentile

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

$2.0M$1.0M$0-$1.0MRevenue 2021: $548,118Expenses 2021: $20,272Net Income 2021: $527,8462021Revenue 2022: $248,813Expenses 2022: $413,077Net Income 2022: -$164,2642022Revenue 2023: $1,205,775Expenses 2023: $319,287Net Income 2023: $886,4882023Revenue 2024: $987,032Expenses 2024: $1,823,432Net Income 2024: -$836,4002024Revenue 2025: $35,483Expenses 2025: $514,334Net Income 2025: -$478,8512025

Highlighted filing

2025

Revenue$35,483
Expenses$514,334
Net Income-$478,851
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$35,483
Expenses
$514,334
Net income
-$478,851
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.04$0.51$0.48
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.48$0.00$0.48$0.99$1.82$0.84
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.32$0.00$1.32$1.21$0.32$0.89
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.00$0.43$0.25$0.41$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.00$0.59$0.55$0.02$0.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 16, 2026
Return Version
2025v4.0
Gross Receipts
$35,483
Mission and Program Overview

Mission

This fund is a charitable organization with the expressed purpose to generate funds through cash and in-kind donations for the design and construction of a Vietnam War Memorial on the Oregon State Capitol Grounds that will provide educational opportunities for future generations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$466,851$0▼ $466,851
Pledges and Grants Receivable$12,000$0▼ $12,000
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$478,851$0▼ $478,851
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$478,851--
Total Net Assets Fund Balance$478,851$0▼ $478,851
Total Liabilities and Net Assets / Fund Balance$478,851$0▼ $478,851
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Stephen L BatesPresident
Allison Perry SowerAssociate Director
Dan MasonAssociate Director
Jim SyringAssociate Director
Stan PulliamAssociate Director
Wayne TrosinoAssociate Director
Steve CarrSecretary
Bert W KeyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$35,197
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$286
All Other Contributions
$35,197
Change in Net Assets
$-478,851
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$514,334
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
Advertising$8,900--$8,900
Office Expenses$4,311--$4,311
Insurance$813--$813
Other Expenses$448--$448
Conferences and Meetings$72--$72
All Other Expenses$57--$57
Total Functional Expenses$514,334$0$0$514,334
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
No
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, Part VI, Section B, Line 11B

“The completed form 990 with schedule a, g, and o were emailed to each member of the board of directors for review.”

Form 990, Part VI, Section C, Line 18

“The vietnam war memorial fund makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. The vietnam memorial fund also exhibits its financial statements on public websites such as candid, guidestar, npo your cause, and network for good.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Vietnam War Memorial Fund
EIN
82-2492302
Phone
5036636271
Address
PO BOX 1448, BORING, OR 97009

Signing Officer

Name
Stephen L Bates
Title
President
Signed
2026-02-16
Discuss with paid preparer
Yes

Organization Details

Formed
2017
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
0
Employees
0
Volunteers
50

Preparer

Firm
Baker & Colson PC CPAs
Address
2414 NE Division, Gresham, OR 97030
Preparer
Charles Dhulst
Phone
5036665569
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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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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01205775
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0248813
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0548118
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03025221
IRS990ScheduleA/TotalSupportAmt03025221
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/AttorneyGeneralNotifiedInd0false
IRS990ScheduleN/BondLiabilitiesDischargedInd0false
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COMPLETED FORM 990 WITH SCHEDULE A, G, AND O WERE EMAILED TO EACH MEMBER OF THE BOARD OF DIRECTORS FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE VIETNAM WAR MEMORIAL FUND MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE VIETNAM MEMORIAL FUND ALSO EXHIBITS ITS FINANCIAL STATEMENTS ON PUBLIC WEBSITES SUCH AS CANDID, GUIDESTAR, NPO YOUR CAUSE, AND NETWORK FOR GOOD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0true
IRS990/TotalAssetsBOYAmt0478851
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0478851
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt035197
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0514334
IRS990/TotalFunctionalExpensesGrp/TotalAmt0514334
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0478851
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalProgramServiceExpensesAmt0514334
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0286
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt035483
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0478851
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 1448
IRS990/USAddress/CityNm0BORING
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097009
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.OCVVM.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHEN L BATES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VIETNAM WAR MEMORIAL FUND
ReturnHeader/Filer/BusinessNameControlTxt0VIET
ReturnHeader/Filer/EIN0822492302
ReturnHeader/Filer/PhoneNum05036636271
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1448
ReturnHeader/Filer/USAddress/CityNm0BORING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097009
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260441523
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Baker & Colson PC CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02414 NE Division
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Gresham
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097030
ReturnHeader/PreparerPersonGrp/PhoneNum05036665569
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHARLES DHULST
ReturnHeader/ReturnTs02026-02-16T08:52:48-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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