Veterans of Foreign Wars of the United States Dept of Oregon

Nonprofit profile at a glance

EIN
930304245
IRS 990 coverage
2020–2022
Forms available
Form 990 2022, Form 990-N 2012
Location
Portland, OR, USA
Phone
5032555808
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$420,282
Expenses
$428,067
Assets
$3,201,126
Liabilities
$13,190

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

24 people listed

Highest reported compensation

  • cheryl campos (Quartermaster/ Adjutant): $48,060 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Mission of the VFW is Fraternal, Patriotic, Historical, Charitable, and Educational. This includes preserving and strengthening comradeship among its members; assisting worthy comrades by providing food, shelter, and clothing when necessary; perpetuating the memory and history of our dead and assisting their widows/widowers and orphans; maintain true allegiance to the United States of American and fidelity to its constitutions and laws, fostering true patriotism thru history and flag education; maintaining and extending the institution of the American Freedom; and preserving and defending the United States of America from all her enemies.

What it reported doing in 2022

Assistance to Veterans- The VFW, Department of Oregon operated a "Service Office" to provide assistance to Veterans in filling just claims for disabilities incurred as a result of military service while defending the United States. The VFW, Department of Oregon received free use of office space, valued at 25,000 from the Veterans Administration Volunteers worked through the "Veterans Administration Volunteer Service" program to assist worthy hospitalized and their dependents in providing assistance and comfort items as required to make their stay at hospital as stress free as possible. Twenty Volunteers served in three cities: Portland, Roseburg and White City at least 3000 Veterans Benefited

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 86% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 36
  • Transparency & Controls: 86
  • Accountability: 66
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 42.3%; rating input score 42
  • Program expense ratio: 37.3%; rating input score 37
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 21st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 95.2%; rating input score 95; 26th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.9%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 7.48; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 11.2%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 36.4% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 7.3% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 25.9% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 42.3% of revenue deployed · 37.3% of spending went to programs
  • Governance: 20 of 21 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $48K · 24 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2020 to 2022
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 42/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 37/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.