War Legacies Project Inc

Nonprofit profile at a glance

EIN
261947398
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Chester, VT, USA
Phone
9179914850
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Adult, Continuing Education

Official website

Reported finances

Revenue
$170,090
Expenses
$174,842
Assets
$54,694
Liabilities
$5,195

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Susan Hammond (Executive Director/Board Secretary)
  • Andrew Wells-Dang (President)

Highest reported compensation

  • Susan Hammond (Executive Director/Board Secretary): $21,638 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

WLP provides direct humanitarian assistance in the form of medical care, educational support, and income generation to families heavily impacted by the long-term health and environmental consequences of the war in Southeast Asia. We educate Americans and others about the impacts of war and provide information to US Veterans and their families and the general public about Agent Orange/Dioxin.

What it reported doing in 2024

Humanitarian Assistance Program for People with Disabilities: The program focuses on poor families in Vietnam with one or more children with severe and/or multiple disabilities. In partnership with the Quang Nam Red Cross the program provided direct assistance to 31 families that included 36 children/youths with disabilities in Quang Nam Province, Vietnam. This included assisting with livelihood support, improving housing conditions, supporting the costs of medical care and/or adaptive equipment, or supporting educational expenses. A grant to the Fund for Genetic Counseling and Disabled children in supported the physical therapy of dozens of children and the operating costs for an early intervention center in Nam Dong District, Thua Thien Hue province Vietnam that provides rehabilitation, basic education and self-care skills for 7 severely disabled children. The project also supported the school fees for young girl who was born without limbs, so that she could attend the 11th grade, a scholarship for a university student who lost her father to cancer and supported a young man with disabilities buy providing funds for his internet connection. The project also supported 16 women with disabilities in Dong Nai Province with small grants to improve their livelihood through a grant to Disability Research and Capacity Development (DRD) in Ho Chi Minh City, Vietnam.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 49% for direct work, and 51% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 98
  • Transparency & Controls: 66
  • Accountability: 71
  • Sustainability: 27
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.6%; rating input score 99
  • Program expense ratio: 95.9%; rating input score 96
  • Fundraising efficiency: $867.63 raised per $1 spent on fundraising; rating input score 97; 97th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 46.7%; rating input score 47; 41st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 85.7%; rating input score 86; 23rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.8%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 0.31; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 12.4%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 3.2% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: -3.2% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: 2% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 98.6% of revenue deployed · 95.9% of spending went to programs
  • Governance: 6 of 7 board members independent · 4 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $168K in reported program spending
  • Leadership: top reported pay $22K · 7 people listed
  • Consistency: 34 of 35 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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 — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Transparency & Controls: Grant itemization coverage scored 47/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.