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Nonprofit · EIN 21-0624080

SONS OF UNION VETERANS OF THE CIVIL WAR

Also known as NATIONAL ORGANIZATION

Tax-exempt · P C BEACH, FL 32413

Financials

$314K$253K2022$336K$283K2023$342K$285K2024
Revenue Expenses · by fiscal year end
Financials of SONS OF UNION VETERANS OF THE CIVIL WAR by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$342,322$285,381$56,941$1,411,668$114,437$1,297,231
June 30, 2024990$335,581$283,311$52,270$1,386,804$156,758$1,230,046
June 30, 2023990$313,875$252,570$61,305$1,341,161$183,101$1,158,060
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$224,361
Membership dues
$199,861
Program service revenue
$1,025
Investment income
$101,807
Net gain from sales of assets
$66,280
Net income from sales of inventory
$15,129
Other revenue
$15,129

Expenses

Grants and similar amounts paid
$8,630
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Legal fees
$19,418
Accounting fees
$24,783
Occupancy
$10,320
Depreciation
$7,370
Program services (functional)
$178,976
Management and general (functional)
$106,405

Balance sheet and other

Total assets, start of year
$1,386,804
Total assets, end of year
$1,411,668
Total liabilities, end of year
$114,437
Net assets, end of year
$1,297,231
Land, buildings and equipment
$28,892
Publicly traded securities
$1,084,612
Net assets without donor restrictions
$1,297,231
Gross receipts
$671,419
Employees
0
Volunteers
5,869
Year formed
1881
State of legal domicile
DC

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended June 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
DAVID W DEMMY SREXECUTIVE DIRECTOR
Officer
40$21,000
DAVID HANNCOUNCIL MEMBER
Trustee or director
10$0
D MICHAEL BEARDNATIONAL TREASURER
Trustee or director, Officer
30$0
ROBERT WELCHNATIONAL QUARTERMASTER
Trustee or director, Officer
30$0
SHANE MILBURNCOUNCIL MEMBER
Trustee or director
10$0
KEVIN TUCKERSR VICE COMMANDER-IN-CHIEF
Trustee or director, Officer
20$0
DALE CRANDELLCOUNCIL MEMBER
Trustee or director
10$0
ALAN RUSSNATIONAL SECRETARY
Trustee or director, Officer
30$0
PETER HRITSKOPAST COMMANDER-IN-CHIEF
Trustee or director, Officer
10$0
RODRICK FRASER JRCOUNCIL MEMBER
Trustee or director
10$0
KEVIN MARTINCOMMANDER-IN-CHIEF
Trustee or director, Officer
20$0
DANIEL MURRAYJR VICE COMMANDER-IN-CHIEF
Trustee or director, Officer
20$0
ROBERT PAYNECOUNCIL MEMBER
Trustee or director
10$0
990 for the year ended June 30, 2024: 13 people
NameTitleHours / weekCompensation
DAVID W DEMMY SREXECUTIVE DIRECTOR
Officer
40$21,000
JOSEPH S HALL JRCOUNCIL MEMBER
Trustee or director
10$0
D MICHAEL BEARDNATIONAL TREASURER
Trustee or director, Officer
30$0
ROBERT WELCHNATIONAL QUARTERMASTER
Trustee or director, Officer
30$0
SHANE MILBURNCOUNCIL MEMBER
Trustee or director
10$0
KEVIN TUCKERJR VICE COMMANDER-IN-CHIEF
Trustee or director, Officer
20$0
BRUCE FRAILCOUNCIL MEMBER
Trustee or director
10$0
BRIAN PIERSONCOUNCIL MEMBER
Trustee or director
10$0
PETER HRITSKOCOMMANDER-IN-CHIEF
Trustee or director, Officer
40$0
RODRICK FRASER JRCOUNCIL MEMBER
Trustee or director
10$0
KEVIN MARTINSR VICE COMMANDER-IN-CHIEF
Trustee or director, Officer
20$0
DANIEL MURRAYNATIONAL SECRETARY
Trustee or director, Officer
30$0
ROBERT PAYNECOUNCIL MEMBER
Trustee or director
30$0
990 for the year ended June 30, 2023: 13 people
NameTitleHours / weekCompensation
DAVID W DEMMY SREXECUTIVE DIRECTOR
Officer
40$21,000
JOSEPH S HALL JRCOUNCIL MEMBER
Trustee or director
10$0
D MICHAEL BEARDNATIONAL TREASURER
Trustee or director, Officer
30$0
JAMES LYONNATIONAL QUARTERMASTER
Trustee or director, Officer
30$0
SHANE MILBURNCOUNCIL MEMBER
Trustee or director
10$0
KEVIN TUCKERCOUNCIL MEMBER
Trustee or director
10$0
BRUCE FRAILCOMMANDER-IN-CHIEF
Trustee or director, Officer
40$0
BRIAN PIERSONCOUNCIL MEMBER
Trustee or director, Officer
10$0
PETER HRITSKOSR VICE COMMANDER-IN-CHIEF
Trustee or director, Officer
20$0
MICHAEL PAQUETTECOUNCIL MEMBER
Trustee or director, Officer
10$0
KEVIN MARTINJR VICE COMMANDER-IN-CHIEF
Trustee or director, Officer
20$0
DANIEL MURRAYNATIONAL SECRETARY
Trustee or director, Officer
20$0
ROBERT PAYNECOUNCIL MEMBER
Trustee or director
30$0

Address and contacts

Address (IRS master file)
8510 FLIP FLOP CT, P C BEACH, FL 32413-9487
In care of
% D MICHAEL BEARD
Mailing address (990-N for 2021)
3708 LAVENHAM RD, NEW BERN NC 28562
Principal officer (990 for 2024)
D MICHAEL BEARD, 8510 FLIP FLOP COURT, PANAMA CITY BEACH, FL 32413
Principal officer (990-N for 2021)
Kenneth Travis Masters, 3708 LAVENHAM RD, NEW BERN NC 28562
Signed the 990
D MICHAEL BEARD, NATIONAL TREASURER
Phone
(865) 981-2854
Return prepared by
COULTER & JUSTUS PC

Mission

TO PERPETUATE THE MEMORY OF THE GRAND ARMY OF THE REPUBLIC; TO HONOR ALL THOSE WHO HAVE SERVED OUR NATION; TO TEACH PATRIOTISM, THE DUTIES OF CITIZENSHIP, THE TRUE HISTORY OF OUR COUNTRY AND LOVE OF THE FLAG; TO OPPOSE EVERY TENDENCY OR MOVEMENT THAT WOULD WEAKEN LOYALTY TO, DESTROY, OR IMPAIR OUR CONSTITUIONAL UNION; AND TO INCULCATE AND SUSTAIN THE PRINCIPLES OF REPRESENTATIVE GOVERNMENT, EQUAL RIGHTS, AND JUSTICE FOR ALL.

990 for the year ended June 30, 2025

Program accomplishments

  • PUBLICATION OF "THE BANNER" QUARTERLY JOURNAL FOR MEMBERS WITH NEWS, EVENT COVERAGE, HISTORY OF THE ORGANIZATION, GRAND ARMY OF THE REPUBLIC, INDIVIDUAL SOLDIERS, SAILORS, AND MARINES WHO SERVED IN THE UNION FORCES DURING THE CIVIL WAR, BATTLES, AND OTHER CIVIL WAR AND SESQUICENTENNIAL RELATED ARTICLES.
    Expenses $71,663 · revenue $82,434
  • GRANTS FOR THE REPAIR, MAINTENANCE, CONSERVATION, AND ERECTION OF UNION CIVIL WAR MONUMENTS, GRAVE MARKERS, AND SIMILAR OBJECTS MEMORIALIZING UNION CIVIL WAR VETERANS.
    Expenses $107,313 · grants $8,630

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
21-0624080
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Group exemption
Exempt since
2017
Accounting year ends
June
Files
Form 990 or 990-EZ
Group exemption
0429 (293 member organizations)
Assets (IRS master file)
$1,411,668
Income (IRS master file)
$671,419

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$342,322$285,381$1,411,668XML
990June 2024$335,581$283,311$1,386,804XML
990June 2023$313,875$252,570$1,341,161XML
990-N for 2021
Officer: Kenneth Travis Masters
June 30, 2022≤ $50,000 receipts––e-Postcard
990June 2022$251,905$229,379$1,203,717IRS
990-N for 2008
Officer: Garen Engquist - Commander
June 30, 2009≤ $50,000 receipts––e-Postcard

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 21-0624080).

Questions about SONS OF UNION VETERANS OF THE CIVIL WAR

What is the EIN of SONS OF UNION VETERANS OF THE CIVIL WAR?
The employer identification number (EIN) of SONS OF UNION VETERANS OF THE CIVIL WAR is 21-0624080.
Is SONS OF UNION VETERANS OF THE CIVIL WAR tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
Are donations to SONS OF UNION VETERANS OF THE CIVIL WAR tax-deductible?
Yes. It is listed in IRS Publication 78 (Group exemption).
Which annual return does SONS OF UNION VETERANS OF THE CIVIL WAR file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of SONS OF UNION VETERANS OF THE CIVIL WAR due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did SONS OF UNION VETERANS OF THE CIVIL WAR last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2025.
Who is the principal officer of SONS OF UNION VETERANS OF THE CIVIL WAR?
The 990 for the year ended June 30, 2025 names D MICHAEL BEARD.
Who are the officers and directors of SONS OF UNION VETERANS OF THE CIVIL WAR?
The 990 for the year ended June 30, 2025 lists 13 people; 1 received compensation from the organization, the highest $21,000 (DAVID W DEMMY SR, EXECUTIVE DIRECTOR).
How much revenue does SONS OF UNION VETERANS OF THE CIVIL WAR have?
On its 990 for the year ended June 30, 2025 it reported revenue of $342,322, expenses of $285,381 and total assets of $1,411,668 at year end.

Organizations in its group exemption (293)

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