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VETERANS OF FOREIGN WARS OF THE UNITED STATES DEPT OF MARYLAND: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
VETERANS OF FOREIGN WARS OF THE UNITED STATES DEPT OF MARYLAND (EIN 52-0697987)
Tax period
2021-07-01 to 2022-06-30
Filed
2023-08-01
IRS object ID
202342139349301119
Schema version
2021v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-08-01T14:07:14-04:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN521804759PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Allegany Business ConsultingBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1303 Paca StreetAddressLine1Txt
CityCumberlandCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21502ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN520697987EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CLIFFORD B SISLER POST 9451BusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCLIFBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line118504 OLDTOWN ROAD SE STEAddressLine1Txt
CityOldtownCityNm
State AbbreviationMDStateAbbreviationCd
ZIP215551717ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDonald NixonPersonNm
Person TitleCommanderPersonTitleTxt
Phone3014785615PhoneNum
Signature2022-10-24SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDonaldPersonFirstNm
Person LastNixonPersonLastNm

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJoseph MullenaxPreparerPersonNm
PTINP00612582PTIN
Phone3017773788PhoneNum
Preparation2023-08-01PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
OOB Security Verification00OOBSecurityVerificationCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1OLDTOWN MEMORIAL POST 9451BusinessNameLine1Txt
FieldValueIRS element (for citing)
Gross Receipts$211,518GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1985FormationYr
Legal Domicile StateMDLegalDomicileStateCd
Activity Or MissionTo provide support and services to Veterans, their families and community, to support local youth/children activities ; to support and maintain a memorial to all veterans with special recognition of those killed or missing in action on behalf of the United States of America.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers20TotalVolunteersCnt
Total Gross UBI$122,709TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$5,853PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$718PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$56,745PYOtherRevenueAmt
CY Other Revenue$122,709CYOtherRevenueAmt
PY Total Revenue$63,316PYTotalRevenueAmt
CY Total Revenue$122,709CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$63,931PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$84,968CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$45,054PYOtherExpensesAmt
CY Other Expenses$37,052CYOtherExpensesAmt
PY Total Expenses$108,985PYTotalExpensesAmt
CY Total Expenses$122,020CYTotalExpensesAmt
PY Revenues Less Expenses-$45,669PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$689CYRevenuesLessExpensesAmt
Total Assets BOY$87,887TotalAssetsBOYAmt
Total Assets EOY$77,770TotalAssetsEOYAmt
Total Liabilities BOY$13,438TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,632TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$74,449NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$75,138NetAssetsOrFundBalancesEOYAmt
MissionTo provide support and services to Veterans, their families and community, to support local youth/children activities ; to support and maintain a memorial to all veterans with special recognition of those killed or missing in action on behalf of the United States of America.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$28,972ExpenseAmt
DescTo provide support and services to Veterans, their families and community, to support local youth/children activities ; to support and maintain a memorial to all veterans with special recognition of those killed or missing in action on behalf of the United States of America.Desc
Total Program Service Expenses$28,972TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesYes (true)GamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyfalseMinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Written Policy Or ProcedurefalseWrittenPolicyOrProcedureInd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDonald NixonPersonNm
Phone3014785615PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line118504 OLDTOWN ROAD SEAddressLine1Txt
CityOldtownCityNm
State AbbreviationMDStateAbbreviationCd
ZIP215551717ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
John Martin
Adjutant Trustee3.000.00Yes (X)$0$0$0
John Donaldson
Trustee1.000.00Yes (X)$0$0$0
Roger Miller
Trustee1.000.00Yes (X)$0$0$0
Donald Nixon
Commander5.000.00Yes (X)$0$0$0
Leo Carder
Senior VP1.000.00Yes (X)$0$0$0
Rodger Long
Junior VP2.000.00Yes (X)$0$0$0
Thomas Johnson
Trustee25.000.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$200RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$200RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$200TotalRevenueColumnAmt
Unrelated Business Revenue$200UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Gaming Gross Income$121,267GamingGrossIncomeAmt
Gaming Direct Expenses$32,318GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$88,949TotalRevenueColumnAmt
Unrelated Business Revenue$88,949UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$90,051GrossSalesOfInventoryAmt
Cost Of Goods Sold$56,491CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$33,560TotalRevenueColumnAmt
Unrelated Business Revenue$33,560UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$122,709TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$122,709UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$76,179TotalAmt
Program Services$23,732ProgramServicesAmt
Management And General$52,447ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$8,789TotalAmt
Management And General$8,789ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,400TotalAmt
Management And General$1,400ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$4,769TotalAmt
Management And General$4,769ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$41TotalAmt
Management And General$41ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$19,888TotalAmt
Management And General$19,888ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$439TotalAmt
Program Services$439ProgramServicesAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$384TotalAmt
Program Services$134ProgramServicesAmt
Management And General$250ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,058TotalAmt
Management And General$4,058ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
Donations to Community$4,635$4,635
Education and Training$22$22
Miscellaneous$10$10

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,406TotalAmt
Management And General$1,406ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$122,020TotalAmt
Program Services$28,972ProgramServicesAmt
Management And General$93,048ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$14,149BOYAmt
EOY$4,032EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$177,072LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$103,334LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$73,738BOYAmt
EOY$73,738EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$87,887BOYAmt
EOY$77,770EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$13,438BOYAmt
EOY$2,632EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$13,438BOYAmt
EOY$2,632EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$74,449BOYAmt
EOY$75,138EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$74,449BOYAmt
EOY$75,138EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$87,887BOYAmt
EOY$77,770EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$689ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredYes (true)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (true)FederalGrantAuditPerformedInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$25,700InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$10,300OtherCostOrOtherBasisAmt
Book Value$36,000BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$58,358InvestmentCostOrOtherBasisAmt
Depreciation$58,358DepreciationAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$37,476InvestmentCostOrOtherBasisAmt
Depreciation$37,476DepreciationAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$7,500InvestmentCostOrOtherBasisAmt
Depreciation$7,500DepreciationAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$37,738OtherCostOrOtherBasisAmt
Book Value$37,738BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$73,738TotalBookValueLandBuildingsAmt

Schedule G IRS990ScheduleG

Gaming Information GamingInformationGrp

FieldValueIRS element (for citing)
Gross Revenue Other Gaming$121,267GrossRevenueOtherGamingAmt
Volunteer Labor Other GamingfalseVolunteerLaborOtherGamingInd
Gross Revenue Total Gaming$121,267GrossRevenueTotalGamingAmt
Net Gaming Income Summary$121,267NetGamingIncomeSummaryAmt
FieldValueIRS element (for citing)
Gaming With NonmembersYes (true)GamingWithNonmembersInd
Member Of Other EntityfalseMemberOfOtherEntityInd
Gaming Own Facility1.000GamingOwnFacilityPct
Individual With BooksDonald NixonIndividualWithBooksNm

Persons With Books US Address PersonsWithBooksUSAddress

FieldValueIRS element (for citing)
Address Line118504 OLDTOWN ROAD SEAddressLine1Txt
CityOldtownCityNm
State AbbreviationMDStateAbbreviationCd
ZIP215551717ZIPCd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Governing body meeting documentation Part VI line 8aAll meetings are documented by the officers
Committee meeting documentation Part VI line 8bAll meetings are documented by the officers
Form 990 governing body review Part VI line 11Monthly Meetings are well attended and the members are actively involved in the financial welfare of the post. The financial portions of form 900 are explained to all members and questions are encouraged
Governing documents etc available to public Part VI line 19Form 990 is available upon request