Veterans of Foreign Wars of The United States

EIN: 440474290

Kansas City, MO

Total Revenue
$103,347,960
Total Expenses
$101,756,426
Total Assets
$292,818,260
Net Assets
$145,939,957
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Financial Trends

Organization Details

Formation Year
1899
Principal Officer
Marc Garduno
Phone
8167563390
Tax Period
2024-09-01 to 2025-08-31

Veterans of Foreign Wars of The United States, founded in 1899, is a major nonprofit that reported $103.3M in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion.

Mission

THE ORGANIZATION'S 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.

Program Service Accomplishments

Program 1
Expenses: $27,776,851

Veterans Service Activities - The VFW Mission includes the mandate to preserve and strengthen comradeship among veterans and to provide assistance to them, their widows and orphans. To meet this...

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Veterans Service Activities - The VFW Mission includes the mandate to preserve and strengthen comradeship among veterans and to provide assistance to them, their widows and orphans. To meet this obligation, the VFW delivers a broad range of programs and services to veterans through a National organization structure that extends to posts in communities throughout the country. This includes grants of $9,843,491 to support VFW and veteran service activities all over the world. At the state level, the Department service officer plays a key role in assisting veterans in dealing with the Department of Veterans Affairs (VA) and other agencies. These officers are formally trained and accredited to represent both member and non-member veterans and their family members or survivors in applying for and obtaining VA benefits. The VFW National Veterans Service staff provides additional specialized expertise such as representation at the VA Board of Veterans Appeals and at the Pre-Discharge locations on major military installations to assist soon-to-be discharged active-duty military in filing VA disability claims. This structure ensures that no veteran, family member, or survivor needs to interact with the agencies administering veteran's programs without expert representation. In addition, professionally trained, VA accredited VFW representatives advocate directly with governmental agencies to resolve issues impacting veterans. The VFW provided training to 424 service officers at Basic, Advanced, and Proficiency Training Conferences. This training ensures VFW Service Officers remain proficient in understanding VA administered veterans benefit programs and policies to provide quality representation to their clients, who often maintain relationships with the VFW as their VA representation for years after filing an initial claim. For the 2025 federal fiscal year, the Department of Veterans Affairs reported over 608,000 veterans and eligible dependents represented by VFW Service Officers received more than $16.2 billion in earned benefits. Additionally, the VFW provided over $1.3 million in Help-A-Hero scholarships to 317 service members and veterans to help them complete educational goals. This program provides up to $5,000 in scholarships to veterans or current military personnel with a rank of E-5 or below. VFW National Legislative Service serves veterans, service members, and their families through protection and enhancement of federal benefits. This service ensures the views of veterans are presented to legislators and provides recommendations concerning proposed legislation. The membership is kept informed of these activities through the VFW magazine, the VFW Action Corps and other print and digital material. VFW regularly appeals to lawmakers and defense leadership to ensure the highest level of training, equipment and compensation for America's soldiers, sailors, airmen, Marines and Coast Guard personnel. The VFW testifies before Congress over 20 times every year on important issues impacting veterans.

Program 2
Expenses: $15,328,587

Fraternal and Member Service Activities - Fraternal activities and member services are vital support components to the VFW National Headquarters as it works to accomplish the VFW mission at state and...

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Fraternal and Member Service Activities - Fraternal activities and member services are vital support components to the VFW National Headquarters as it works to accomplish the VFW mission at state and local levels. This includes grants of $537,800 to support these activities and to provide training on leadership and administration with the information and incentives needed to mobilize volunteer efforts in local communities around the world. These efforts include patriotic activities, community projects, youth activities and support of active-duty military personnel, Guard and Reserves. The VFW National Headquarters also provides dues processing services, fundraising services, and other administrative support to allow the VFW state and local levels to focus their resources on veteran service and community service activities. VFW provides a magazine and emblematic supplies to members and veterans to promote historical education, and commemoration and promotion of patriotic support and activities. The VFW magazine ensures members and the public remain apprised of legislative and administrative issues concerning veterans, health problems confronting veterans, historical and commemorative events and activities, support provided by members in support of VFW-sponsored programs in their local communities and other information to encourage members to take action.

Program 3
Expenses: $14,948,141

Community Service and Public Awareness - Community service is a major priority of the VFW. This includes grants of $876,975 to support these activities around the world. The VFW's mission includes...

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Community Service and Public Awareness - Community service is a major priority of the VFW. This includes grants of $876,975 to support these activities around the world. The VFW's mission includes maintaining true allegiance to the government of the United States of America and fidelity to its Constitution and laws, fostering true patriotism and love of country, and maintaining and extending the institutions of American freedom. To fulfill these objectives, the VFW has a comprehensive set of educational and informational programs, materials, and activities that reach out to every American virtually every day of the year. The major elements of VFW Community Service include community activities, citizenship education, safety programs, and youth activities. Community activities include assistance in conducting blood drives, recycling programs, and neighborhood and highway beautification projects; aid to senior citizens, volunteering in hospitals and nursing homes, and assisting families in times of personal tragedy or illness; and assistance to churches and schools through volunteering and speaker programs. Citizenship education, materials, and activities are geared to remind, educate, and inform citizens of their country's traditions, freedoms, and the need to preserve and protect them. Key elements of citizenship education include publications and dissemination of information honoring the flag, proper flag display, the flag history, and the flag code as well as periodic distribution of free flags. Support of citizenship education in schools through distribution of citizenship education materials and school folders containing copies of the Declaration of Independence, the Constitution, and other important historical documents; publication and dissemination of information concerning official patriotic holidays such as Memorial Day, V-J Day, Veterans Day, and D-Day; celebration of patriotic holidays through participation in parades, presentations and assemblies; distribution of patriotic literature and emblematic materials to individuals, organizations and schools; and activities to support "Get Out the Vote" campaigns and Veterans in the Classroom. The safety materials and activities in the overall community service category include pedestrian safety, drug awareness, recreational safety and home and fire safety. The VFW made grants of $631,000 to assist VFW Posts and Auxiliaries with outreach projects in their respective communities. For youth activities, the VFW supports America's youth athletic programs by encouraging local posts to sponsor teams and provide leadership and mentoring. VFW encourages America's youth to be good citizens by providing citizenship educational materials and honoring outstanding community service by young people following the Medal of Honor Character Development program of instruction. VFW encourages academic progress and achievement through a national scholarship program for high school students and another for junior high students. Participating students may receive scholarships at the local, state and national level. During the fiscal year, the VFW National Headquarters provided $169,000 in scholarships and awards for students.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $80,997,028
Program Service Revenue $9,662,529
Investment Income $7,190,968
Other Revenue $5,497,435
TOTAL REVENUE $103,347,960

Expense Breakdown

Grants Paid $11,258,266
Salaries & Benefits $18,725,681
Fundraising Expenses $37,947,391
Program Expenses $58,053,579
Other Expenses $70,723,053
TOTAL EXPENSES $101,756,426

Year-over-Year Comparison

2024 2023 Change
Revenue $103,347,960 $94,058,782 +0.1%
Expenses $101,756,426 $94,324,551 +0.1%
Net Income $1,591,534 $-265,769 -7.0%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
62
Independent Members
56
Employees
222
Volunteers
3000

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
15
$995,215
Total Directors
73
$1,260,775
Key Employees
0
$0
Highest Compensated
5
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
John Muckelbauer General Counsel 55.0
Highest
$218,797 $53,382 $272,179
Ryan Gallucci Exec Director, Washington off. 55.0
Highest
$212,702 $44,694 $257,396
James Lierz Chief Accounting Officer 55.0
Highest
$220,959 $31,337 $252,296
Dan West Adjutant General 55.0
Officer Director
$225,558 $26,338 $251,896
Alfred J Lipphardt Past CIC - Term ended 8/25 55.0
Officer Director
$221,515 $10,430 $231,945
Marc Garduno Quartermaster General 55.0
Officer Director
$202,103 $25,308 $227,411
Kelly Jones Director, Development 55.0
Highest
$154,758 $47,799 $202,557
Carol L Whitmore CIC - Term started 8/25 55.0
Officer Director
$184,494 $8,880 $193,374
David Prohaska Director, Member Service Cntr. 55.0
Highest
$151,074 $42,020 $193,094
Brian Walker Assistant Adjuntant general 55.0
Director
$145,204 $44,153 $189,357
Timothy C Peters Jr. Vice CIC - Term end 8/25 55.0
Officer Director
$82,914 $2,801 $85,715
Peter Mascetti National Council Member 5.0
Director
$10,564 $0 $10,564
Jeff Carroll National Council Member 5.0
Director
$8,742 $0 $8,742
Ronald H Schaedel Sr National Council Member 5.0
Director
$5,035 $0 $5,035
Denise Perry Ntl Council Mbr-Term End 8/25 5.0
Director
$4,980 $0 $4,980
David Greene Ntl Council Mbr-Term End 8/25 5.0
Director
$4,979 $0 $4,979
Steven SanPedros Ntl Council Mbr-Term End 8/25 5.0
Director
$4,917 $0 $4,917
Glenn Umberger Jr Jr. Vice CIC - Term start 8/25 55.0
Officer Director
$4,874 $0 $4,874
Eric Segundo Ntl Council Mbr-Term End 8/25 5.0
Director
$4,857 $0 $4,857
Gene Ratigliano National Council Member 5.0
Director
$4,847 $0 $4,847
Victoria R Haddox National Council Member 5.0
Director
$4,837 $0 $4,837
John Mitchell National Council Member 5.0
Director
$4,828 $0 $4,828
Leon Rideout National Council Member 5.0
Director
$4,661 $0 $4,661
James L Layton National Council Member 5.0
Director
$4,441 $0 $4,441
Heath N Silcox National Council Member 5.0
Director
$4,098 $0 $4,098
Eric Dukat Ntl Council Mbr-Term End 8/25 5.0
Director
$3,768 $0 $3,768
Robert Daugherty National Council Member 5.0
Director
$175 $0 $175
Ken Corr National Council Member 5.0
Director
$90 $0 $90
Donald Barnes National Council Member 5.0
Director
$85 $0 $85
Ken Stein National Council Member 5.0
Director
$84 $0 $84
Charles Magnant National Council Member 5.0
Director
$60 $0 $60
Jeffrey A Eiler National Council Member 5.0
Director
$50 $0 $50
Dale Hoogeveen National Council Member 5.0
Director
$40 $0 $40
Bert W Key National Council Member 5.0
Director
$35 $0 $35
Bobby Lovergne National Council Member 5.0
Director
$30 $0 $30
Cory Geisler Sr. Vice CIC - Term start 8/25 55.0
Officer Director
$0 $0 $0
Darren Atkins Ntl Chaplain - Term Start 8/25 5.0
Officer Director
$0 $0 $0
Rev Peter Hook Ntl Chaplain - Term Ended 8/25 5.0
Officer Director
$0 $0 $0
Ron Rusakiewicz Judge Adv Gen-Term start 8/25 5.0
Officer Director
$0 $0 $0
Joshua N Schreck Judge Adv Gen-Term Ended 8/25 5.0
Officer Director
$0 $0 $0
Douglas Welch Surgeon Gen-Term Started 8/25 5.0
Officer Director
$0 $0 $0
James R Tuorila Surgeon Gen - Term Ended 8/25 5.0
Officer Director
$0 $0 $0
Kevin Jones Ntl Chf of Staff-Term St. 8/25 5.0
Officer Director
$0 $0 $0
Chris Haynes Inspector General-Term St 8/25 5.0
Officer Director
$0 $0 $0
Scott Gedling National Council Member 5.0
Director
$0 $0 $0
Daniel F Garcia National Council Member 5.0
Director
$0 $0 $0
Dawn M Napier National Council Member 5.0
Director
$0 $0 $0
David L Stone National Council Member 5.0
Director
$0 $0 $0
Stanley Borusiewicz Ntl Council Mbr-Term St. 8/25 5.0
Director
$0 $0 $0
Bobby D Tettleton National Council Member 5.0
Director
$0 $0 $0
Matthew Claussen National Council Member 5.0
Director
$0 $0 $0
Johnny R Capps National Council Member 5.0
Director
$0 $0 $0
Rob Quinn Ntl Council Mbr-Term St. 8/25 5.0
Director
$0 $0 $0
Michael Braman Ntl Council Mbr-Term End 8/25 5.0
Director
$0 $0 $0
Patrick M Briggs National Council Member 5.0
Director
$0 $0 $0
Anthony Kimble Ntl Council Mbr-Term St. 8/25 5.0
Director
$0 $0 $0
Michael Eason Ntl Council Mbr-Term St. 8/25 5.0
Director
$0 $0 $0
Keith Jackson Ntl Council Mbr-Term St. 8/25 5.0
Director
$0 $0 $0
Kevin Conklin National Council Member 5.0
Director
$0 $0 $0
Steven M Organ National Council Member 5.0
Director
$0 $0 $0
Eric Sullivan National Council Member 5.0
Director
$0 $0 $0
Joseph Smith National Council Member 5.0
Director
$0 $0 $0
David A Sousa National Council Member 5.0
Director
$0 $0 $0
Luddie Smith National Council Member 5.0
Director
$0 $0 $0
Victor R Letourneaut National Council Member 5.0
Director
$0 $0 $0
William L Tuff National Council Member 5.0
Director
$0 $0 $0
Curt Watts National Council Member 5.0
Director
$0 $0 $0
Nathaniel Smith Ntl Council Mbr-Term St. 8/25 5.0
Director
$0 $0 $0
Scott Gould Ntl Council Mbr-Term St. 8/25 5.0
Director
$0 $0 $0
Edwin Tufts National Council Member 5.0
Director
$0 $0 $0
Barbara McKean National Council Member 5.0
Director
$0 $0 $0
Ingeborg A Conley National Council Member 5.0
Director
$0 $0 $0
Ken Wiseman National Council Member 5.0
Director
$0 $0 $0
Paul M Herrera National Council Member 5.0
Director
$0 $0 $0
Richard Ogden Ntl Council Mbr-Term St. 8/25 5.0
Director
$0 $0 $0
Vernon Anderson Ntl Council Mbr-Term End 8/25 5.0
Director
$0 $0 $0
Tom Heath Ntl Council Mbr-Term St. 8/25 5.0
Director
$0 $0 $0
Danielle P Smith National Council Member 5.0
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $103,347,960 $101,756,426 $292,818,260 $1,591,534
2024 $94,058,782 $94,324,551 $268,531,810 $-265,769
2023 $88,856,752 $94,106,094 $243,276,190 $-5,249,342
2022 $98,113,411 $95,748,868 $242,275,685 $2,364,543
2021 $107,587,258 $95,105,236 $310,989,938 $12,482,022
2020 $94,271,941 $89,096,166 $262,275,633 $5,175,775
2019 $97,371,550 $93,245,021 $249,534,580 $4,126,529
2018 $102,350,802 $99,261,258 $291,763,327 $3,089,544
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