Top Vietnam Veterans

Nonprofit profile at a glance

EIN
431832781
IRS 990-PF coverage
2010–2016
Forms available
Form 990-PF 2016
Location
St Louis, MO, USA
Phone
3148548626
Rating
41
Verdict
MIXED
Rating confidence
Moderate
Sector
Military, Veterans' Organizations

Reported finances

Revenue
$2,565
Expenses
$63,305

Source: IRS Form 990-PF. Selected filing: tax year 2016. Amounts in USD.

Overview

Mission

Military, Veterans' Organizations

What it reported funding in 2016

The foundation reported 1 grant totaling $1,711. The stated grant purpose was cash contribution of the remaining cash of top vietnam veterans upon dissolution of the foundation to be used for veteran charitable services..

Operating model

Revenue model
Other-operating. 100% of the foundation's positive operating resources came from other operating revenue.
Distribution model
Direct operator. The foundation carried out 96% of its reported charitable disbursements directly.

The verdict

MIXED - The filing identifies who received its grants and the filed numbers largely add up. A relatively small share of spending goes to grants and assets provide a limited cushion relative to annual grants.

Rating breakdown

  • Grant Deployment: NotEnoughData
  • Cost Efficiency: 3
  • Transparency: 100
  • Compliance: 98
  • Endowment Health: 4

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 2.7%; rating input score 3; 34th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 18 of 19 controls in place; rating input score 95
    • Property sale or exchange with a disqualified person: Pass
    • Borrowing from or lending to a disqualified person: Pass
    • Goods, services, or facilities involving a disqualified person: Pass
    • Compensation paid to a disqualified person: Fail
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Pass
    • Prior-year undistributed income: Pass
    • Excess business holdings: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Grants to individuals: Pass
    • Grants to organizations: Pass
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 8; rating input score 100

Endowment Health

  • Endowment-health comparison: 0; rating input score 4; 4th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: 100% of grant recipient detail disclosed
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 4th percentile for endowment coverage
  • Consistency: 8 of 8 current checks pass
  • Filing history: 7 filing years from 2010 to 2016
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Cost Efficiency: Grant expense ratio scored 3/100.
  • High — Endowment Health: Endowment-health comparison scored 4/100.
  • Review — Compliance: Part VII-B activity disclosures: Compensation paid to a disqualified person not reported.