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Veterans of Foreign Wars

CharityWatch rating issued
October 2023

F
CharityWatch Rating
Our independent rating based
on a number of factors.
 
44%
Program Percentage
Amount spent on programs
relative to overhead.
 
$72
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

Veterans of Foreign Wars
406 W 34th Street
Kansas City, MO 64111

Other Names

Veterans of Foreign Wars of the United States
VFW

Tax Status

501(c)19

Website

www.vfw.org

Stated Mission

To foster camaraderie among United States veterans of overseas conflicts. To serve our veterans, the military and our communities. To advocate on behalf of all veterans.

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Data based on Fiscal Year Ended 08/31/2022

Program Percentage: 44%

The percentage of Veterans of Foreign Wars's cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).

$95,000,000

Calculated Total Expenses

(rounded)

 

Cost to Raise $100: $72

How many dollars Veterans of Foreign Wars spends on fundraising to raise each $100 of contributions.

$69,000,000

Calculated Total Contributions

(rounded)

Joint Costs

Veterans of Foreign Wars' rating was adjusted for Joint Costs. If you are a donor who considers direct mail, telemarketing, and other Joint Cost solicitations to be true charitable programs, the below efficiency ratios, which were not adjusted for joint costs, may better reflect your goals.

Program % Cost to Raise $100
60% $49
Accounting rules allow charities to report some telemarketing, direct mail, and other solicitation costs as Program expenses. CharityWatch believes that most donors do not consider a charity's solicitation activities to be the Programs they are intending to support with their donations. We therefore adjust such expenses out of a charity's reported Program expense and add it to Fundraising expense prior to calculating its rating.

Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources

 

Financial Documents

Entity Document Type Tax ID
Veterans of Foreign Wars of the United States Audited Financial Statements 44-0474290
Veterans of Foreign Wars of the United States IRS Form 990 44-0474290
Entity: Veterans of Foreign Wars of the United States
Document Type: Audited Financial Statements
Tax ID: 44-0474290
Entity: Veterans of Foreign Wars of the United States
Document Type: IRS Form 990
Tax ID: 44-0474290

Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
Veterans of Foreign Wars
meets governance benchmarks.
 
Veterans of Foreign Wars
does not meet transparency benchmarks.
Transparency
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy

  Name Title Compensation
1 Vincent Lawrence Past Executive Director $241,971
2 John Muckelbauer General Counsel $241,114
3 Kevin C. Jones Past Adjutant General $239,903
1
Name: Vincent Lawrence
Title: Past Executive Director
Compensation: $241,971
2
Name: John Muckelbauer
Title: General Counsel
Compensation: $241,114
3
Name: Kevin C. Jones
Title: Past Adjutant General
Compensation: $239,903

CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

According to the Veterans of Foreign Wars of the United States (VFW) audit of August 31, 2022 (Note A, Nature of Organization):

"The Veterans of Foreign Wars of the United States (the VFW) was established in 1899 and chartered by Congress in 1936 and is exempt from federal income taxes under Section 501(c)(19) of the Internal Revenue Code (the IRC). The VFW's purpose is to provide fraternal, patriotic, historical, and education services; 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 law; to foster true patriotism; to maintain and extend the institutions of American freedom; and to preserve and defend the United States from all her enemies. The financial statements of the VFW exclude the financial statements of the various state departments (State Departments) and local posts (Posts) affiliated with the VFW, since the VFW neither controls nor has an economic interest in such entities."

According to the Veterans of Foreign Wars of the United States (VFW) audit of August 31, 2022 (Note B, Summary of Significant Accounting Policies, Deconsolidation of VFW Foundation):

"The Veterans of Foreign Wars Foundation (the VFW Foundation) was previously presented in the consolidated financial statements as of and for the year ended August 31, 2021. On March 29, 2022, the VFW Foundation adopted amended bylaws that changed the composition of the board of directors subsequent to which the VFW no longer has the ability to appoint or control a majority of the VFW Foundation board members. Accordingly, the VFW deconsolidated the VFW Foundation and the effect is included within the statement of activities."

CharityWatch separately rates Veterans of Foreign Wars of the United States Foundation (VFW Foundation).

According to the Veterans of Foreign Wars of the United States (VFW) audit of August 31, 2022 (Note K, Employee Benefit Plans):

"The VFW also has a severance pay plan, which provides benefits to employees upon termination who have been employed for at least 10 years. The estimated liability for such benefits (vested and non-vested) as of August 31, 2022 was $1,021,528..."

"The VFW has an executive severance pay plan, which provides benefits to employees upon termination who occupy an executive position at the time of termination. The estimated liability for such benefits as of August 31, 2022 was $180,576. As of August 31, 2022, $180,576 has been placed in a separate investment account to fund the vested portion of such liability."

According to the Veterans of Foreign Wars of the United States (VFW) audit of August 31, 2022 (Note L, Marketing Service Agreement):

"The VFW has entered into an agreement with a professional fundraising contractor to conduct a series of campaigns to enhance the mission, programs and public awareness of the VFW. As part of this agreement, the contractor has certain performance standards that must be achieved with respect to net income, cost ratios, acquisition of non-member donors, and cash flows. With respect to net income, the contractor must attain a minimum net income on the direct mail campaigns and other programs covered by this agreement. If the contractor fails to meet the net income performance standard, then the contractor shall provide the VFW with payments in an amount sufficient to cause the net income performance standards to be met. The net income performance standard was $19,592,787 for the fiscal year ended August 31, 2022. As the net income performance standard was not met for the fiscal year ended August 31, 2022, the VFW has recorded a receivable in the amount of $6,735,116. Based on management's history, management believes this amount to be fully collectible. As such, no allowance is deemed necessary."

According to the Veterans of Foreign Wars of the United States (VFW) audit of August 31, 2022 (Note N, Related Parties):

"The VFW incurs certain expenses on behalf of the VFW Foundation. The total amount charged by VFW for these reimbursable expenses amount to $953,506 for the year ended August 31, 2022. In addition, the VFW Foundation leases office space from the VFW and incurred rental expense under lease of $43,212 for the year ended August 31, 2022. The VFW Foundation also pays the VFW for certain accounting, human resource and legal services provided by VFW employees. The VFW Foundation paid the VFW $60,000 for these services for each of the year ended August 31, 2022. 

The VFW Foundation provides certain contributions to the VFW. The total amount of contributions from the VFW Foundation to the VFW amounted to $2,695,138 for the year ended August 31, 2022. The VFW provided contributions that amount to $54,487 to the VFW Foundation for the year ended August 31, 2022. As of August 31, 2022, the VFW has recorded a receivable from the VFW Foundation in the amount of $67,031."

According to the Veterans of Foreign Wars of the United States (VFW) tax filing for the fiscal year ended August 31, 2022, VFW reports re: Transactions with Interested Persons (IRS Form 990, Schedule L, Part V):

Regarding Form 990, Sch L, Part IV, Column D:

"Kelly Jones is the spouse of Kevin Jones, who was the Adjutant General until 7/22. Kelly Jones is the Director of Development for the Veterans of Foreign Wars of the United States..."

The VFW reports paying Kelly Jones $184,201 in base compensation and employee benefits such as retirement and health insurance for her role as Director of Development, according to Schedule L.