2024-01-19T15:30:16-06:00 2023-06-30 271490692 TIDWELL GROUP LLC 4249 EASTON WAY STE 210 COLUMBUS OH 43219 990 2022-07-01 314332217 VETERANS OF FOREIGN WARS OF THE UNITED STATES DEPARTMENT OF OHIO VETE 6142241838 35 EAST CHESTNUT STREET STE 506 COLUMBUS OH 43215 RICHARD CURRY QUARTERMASTER/ADJUTANT 6142241838 2024-01-16 1 RICHARD CURRY 000000000 0 GRETA RZYMEK CPA P00181209 6145281437 2024-01-16 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z RICHARD CURRY 35 EAST CHESTNUT STREET STE 506 COLUMBUS OH 43215 2205991 0 X WWW.OHIOVFW.ORG X 1922 OH PRESERVE AND STRENGHTEN COMRADESHIP AMONG VETERANS, TO ASSIST WORTHY COMRADES, TO PERPETUATE THE MEMORY AND HISTORY OF THOSE AMERICANS KILLED IN FOREIGN WARS AND TO ASSIST THEIR WIDOWS AND ORPHANS. 23 22 8 22 0 0 1147420 1816475 91221 52343 112427 132523 331842 144591 1682910 2145932 70068 103469 0 0 504433 528692 0 0 0 466360 1413249 1040861 2045410 642049 100522 4680747 5128811 92410 197722 4588337 4931089 PRESERVE AND STRENGHTEN COMRADESHIP AMONG VETERANS, TO ASSIST WORTHY COMRADES, TO PERPETUATE THE MEMORY AND HISTORY OF THOSE AMERICANS KILLED IN FOREIGN WARS AND TO ASSIST THEIR WIDOWS AND ORPHANS. 0 0 THE VETERANS OF FOREIGN WARS OF THE UNITED STATES DEPARTMENT OF OHIO PERFORMS SERVICE TO THE COMMUNITY IN CONJUNCTION WITH THE PURPOSE OF THE ORGANIZATION, THE VETERANS OF FOREIGN WARS OF THE UNITED STATES, DEPARTMENT OF OHIO ALSO CREATES AWARENESS OF HISTORY AND HELPS IN THE REHABILITATION OF VETERANS AND THEIR FAMILIES. THE VETERANS OF FOREIGN WARS OF THE UNITED STATES, DEPARTMENT OF OHIO PUBLISHES SEVERAL DIFFERENT PUBLICATION AND NEWS SERVICES TO CONNECT MEMBERS AND THE COMMUNITY WITH EVENTS AND SERVICES THE VFW PROVIDES. 0 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 1 0 0 8 1 0 0 0 0 0 0 0 0 0 0 0 0 X 23 22 0 0 0 0 1 1 1 1 1 0 1 1 0 1 1 1 0 0 1 1 0 OH X RICHARD CURRY 6142241838 35 EAST CHESTNUT STREET STE 506 COLUMBUS OH 43215 ERVIN YODER QUARTERMASTER/ADJUTANT 40.00 X X 50108 26199 0 JON GREENE COMMANDER 1.00 X X 0 0 0 JAMES HORDINSKI PAST DEPARTMENT COMMANDER 1.00 X X 0 0 0 COLLEEN WILEY SENIOR VICE COMMANDER 1.00 X X 0 0 0 KARI PFEIFER JUNIOR VICE COMMANDER 1.00 X X 0 0 0 MICHAEL MILAM JUDGE ADVOCATE 1.00 X X 0 0 0 RAY SCHAFER SURGEON 1.00 X X 0 0 0 TERRY FRASHER CHAPLAIN 1.00 X X 0 0 0 ROY TENHUNDFELD CHIEF OF STAFF 1.00 X X 0 0 0 CHRIS HAYNES NATIONAL COUNCIL MEMBER 1.00 X X 0 0 0 JOHN WILEY INSPECTOR 1.00 X X 0 0 0 RON POLAND DISTRICT 1 COMMANDER 1.00 X 0 0 0 SCOTT DUES DISTRICT 2 COMMANDER 1.00 X 0 0 0 HARRY POLING DISTRICT 3 COMMANDER 1.00 X 0 0 0 RONALD SMITH DISTRICT 4 COMMANDER 1.00 X 0 0 0 KENNETH BLUME DISTRICT 5 COMMANDER 1.00 X 0 0 0 DOUGLAS BRANNON DISTRICT 6 COMMANDER 1.00 X 0 0 0 LUTHER SAWICKI DISTRICT 7 COMMANDER 1.00 X 0 0 0 MARK ROSS DISTRICT 8 COMMANDER 1.00 X 0 0 0 TERRY STANFORTH DISTRICT 9 COMMANDER 1.00 X 0 0 0 RODGER BRODMAN DISTRICT 10 COMMANDER 1.00 X 0 0 0 IRIS FOSTER-DENIEUWE DISTRICT 11 COMMANDER 1.00 X 0 0 0 NICHOLETTE BOLTE DISTRICT 12 COMMANDER 1.00 X 0 0 0 50108 26199 0 0 0 0 0 0 351832 1324129 140514 1816475 OTHER PROGRAMS 900099 52340 52340 CONVENTION ADMISSION F 900099 3 3 52343 151917 151917 23466 42860 -19394 -19394 -19394 24364 17199 7165 7165 DEFUNCT POSTS 900099 118403 118403 MISCELLANEOUS REVENUE 900099 19023 19023 137426 2145932 189769 0 139688 25476 77993 61821 413896 13292 535 39148 29988 28758 214251 35760 78284 CONTRACT SERVICES 638175 MISCELLANEOUS EXPENSE 118522 BAD DEBT EXPENSE 96074 DEPARTMENT COMMANDER 56459 116978 2045410 553003 809777 902493 681424 70562 89 538133 481032 88576 57101 3066113 3580420 4680747 5128811 45273 38429 111825 47137 47468 92410 197722 X 4128480 4455351 459857 475738 4588337 4931089 4680747 5128811 100522 242230 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 449849 28674 -3558 474965 542581 24303 -117035 449849 1690298 20716 -4702 542581 2088076 161797 107454 667029 1690298 2282013 140406 102241 436584 2088076 1.00000 0 0 358261 358261 0 179872 122771 57101 57101 DEFERRED PER CAPITA TAX 47468 47468 X 2440962 242230 52800 295030 2145932 0 2145932 2098210 52800 52800 2045410 0 2045410 PART V, LINE 4: THE VETERANS OF FOREIGN WARS MAY AWARD SCHOLARSHIPS TO QUALIFIED INDIVIDUALS THROUGHOUT THE YEAR. ALL SCHOLARSHIPS MUST BE PAID BY THE VETERANS OF FOREIGN WARS (VFW) DEPARTMENT OF OHIO DIRECTLY TO THE REGISTRAR OR FINANCE OFFICER OF THE ACCREDITED AMERICAN COLLEGE, UNIVERSITY OR VOCATIONAL/TECHNICAL SCHOOL OR OTHER EDUCATIONAL INSTITUTION SELECTED BY THE RECIPIENT. PART X, LINE 2: THE DEPARTMENT HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(19) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE DEPARTMENT'S TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. NO INCOME TAX PROVISION HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS AS THE DEPARTMENT HAS DETERMINED IT DOES NOT HAVE UNRELATED BUSINESS INCOME SUBJECT TO TAXATION. THE DEPARTMENT'S RETURNS ARE SUBJECT TO AUDIT BY FEDERAL AND STATE TAXING AUTHORITIES. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE THE DEPARTMENT TO EVALUATE THE LEVEL OF UNCERTAINTY RELATED TO WHETHER TAX POSITIONS TAKEN WILL BE SUSTAINED UPON EXAMINATION. ANY POSITIONS TAKEN THAT DO NOT MEET THE MORE LIKELY-THAN-NOT THRESHOLD MUST BE QUANTIFIED AND RECORDED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING STATEMENT OF FINANCIAL POSITION ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. MANAGEMENT BELIEVES THAT NONE OF THE TAX POSITIONS TAKEN WOULD MATERIALLY IMPACT THE FINANCIAL STATEMENTS AND NO SUCH LIABILITIES HAVE BEEN RECORDED. POPPY SALES 24364 24364 17199 24364 24364 17199 17199 7165 1 VETERANS OF FOREIGN WARS NATIONAL HOME FOR CHILDREN 3573 WAVERLY ROAD SO EATON RAPIDS MI 48827 381359597 501(C)(3) 25476 0 FMV HOME ASSISTANCE 1 SCHOLARSHIPS 60 52438 FMV THE LEROY SHELL MEMORIAL FUND PROVIDES SCHOLARSHIPS TO STUDENTS FOR ACADEMIC EXCELLENCE. MILITARY ASSISTANCE 2 25555 FMV INFANTRY ASSISTANCE PART I, LINE 2: SCHOLARSHIPS: THE VETERANS OF FOREIGN WARS OF THE UNITED STATES DEPARTMENT OF OHIO OFFERS SEVERAL DIFFERENT SCHOLARSHIP COMPETITIONS. THESE INCLUDE LEROY SCHELL/SAM FRUTTOSO VOICE OF DEMOCRACY/PATRIOT'S PEN YOU THE ESSAY SCHOLARSHIPS. THE COUNCIL OF ADMINISTRATION SETS FORTH THE AMOUNTS TO BE AWARDED BY THE DEPARTMENT OF OHIO FOR THE VOICE OF DEMOCRACY AND PATRIOT'S PEN YOUTH ESSAY CONTESTS. SCHOLARSHIP FUNDS ARE PAID DIRECTLY TO THE INSTITUTION FOR TUITION, TEXTBOOKS, LABORATORY FEES, COMPUTERS, AND/OR OTHER ITEMS RELATING SPECIFICALLY TO THE STUDENT'S FORMAL EDUCATION, AND PURCHASED THROUGH THE INSTITUTION. ANY FUNDS NOT USED FOR THESE SPECIFIC PURPOSES MUST BE RETURNED TO THE VETERANS OF FOREIGN WARS, DEPARTMENT OF OHIO. GRANTS: APPLICATIONS FOR GRANTS MUST BE SUBMITTED TO THE DEPARTMENT OF OHIO, VETERANS OF FOREIGN WARS. DETERMINATION OF APPLICATIONS WILL BE MADE BY THE DEPARTMENT COMMANDER, DEPARTMENT QUARTERMASTER, AND THE DEPARTMENT CANCER FUND CHAIRMAN. JAMES HORDINSKI COMMANDER 42860 SALE OF VEHICLE 0 FORM 990, PART VI, SECTION A, LINE 6 THE VETERANS OF FOREIGN WARS OF THE UNITED STATES DEPARTMENT OF OHIO HAS TWO DIFFERENT MEMBERSHIP CLASSES, INCLUDING MEMBERS AND MEMBERS-AT-LARGE, EACH ELIGIBLE MEMBER OF THE VFW DEPARTMENT OF OHIO SHALL ALSO BE A MEMBER OF ONE POST. ANYONE ELIGIBLE FOR MEMBERSHIP WHO IS UNABLE TO JOIN OR DOES NOT DESIRE MEMBERSHIP IN A POST MAY BECOME A MEMBER-AT-LARGE IN THE DEPARTMENT UPON APPLICATION OF TO THE ADJUTANT GENERAL OR THE DEPARTMENT ADJUTANT, PROOF OF ELIGIBILITY AND PAYMENT OF ANNUAL DUES. ANNUAL DUES ARE $35, $21 OF WHICH SHALL BE NATIONAL ORGANIZATION DUES AND $14 OF WHICH SHALL BE DEPARTMENT DUES, ANY PERSON WHO IS A MEMBER IN GOOD STANDING OF THE VETERANS OF FOREIGN WARS OF THE UNITED STATES MAY BECOME A LIFE MEMBER BY PAYMENT OF THE APPLICABLE LIFE MEMBERSHIP FEE TO THE POST QUARTERMASTER. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER IN GOOD STANDING SHALL BE ENTITLED TO ONE VOTE IN THE PROCESS OF ELECTING ONE OR MORE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B EACH MEMBER IN GOOD STANDING SHALL BE ENTITLED TO ONE VOTE TO APPROVE DECISIONS OF THE GOVERNING BODY PLACED BEFORE THEM. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. THE FORM 990 IS THEN REVIEWED BY THE FINANCE OFFICER PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DESIGNATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAD RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; B. HAD READ AND UNDERSTANDS THE POLICY; C. HAS AGREED TO COMPLY WITH THE POLICY; AND D. UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: A. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARM'S LENGTH BARGAINING; B. WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. ONE SUCH PERIODIC REVIEW SHALL INCLUDE WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPARABLE SURVEY INFORMATION AND THE RESULT OF ARM'S LENGTH BARGAINING. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. VETERANS OF FOREIGN WARS OF OHIO CHARITIES 35 E CHESTNUT STREET SUITE 411 COLUMBUS OH 43215 412078103 ADVANCE WELFARE OF VETERANS AND WIDOWS OR ORPHANS OF DECEASED OH 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0