Veterans of Foreign Wars of The United States (EIN 440474290) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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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

First class travel is authorized for certain officers under certain circumstances, but is not generally authorized for most officers, directors or key employees and is not used, even when authorized, in most instances. Spousal travel is not generally authorized for officers and directors, but is authorized by written policy for certain officers and directors for specific activities.

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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%)

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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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

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

$995,215

Total Directors

$1,260,775

Key Employees

Highest Compensated

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

Veterans of Foreign Wars of The United States