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Nonprofit · EIN 52-1081621

VETERANS OF FOREIGN WARS OF THE UNITED STATE DEPT OF MARYLAND

Also known as 10077 GARRETT MEMORIAL, Garrett County Memorial Ladies Aux Post 10077

Tax-exempt · OAKLAND, MD 21550

Financials

$255K$219K2023$263K$164K2024$178K$157K2025
Revenue Expenses · by fiscal year end
Financials of VETERANS OF FOREIGN WARS OF THE UNITED STATE DEPT OF MARYLAND by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$177,643$157,261$20,382$488,751$4,552$484,199
December 31, 2024990$263,432$163,774$99,658$468,161$4,344$463,817
December 31, 2023990$255,187$218,619$36,568$368,743$4,584$364,159
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$34,177
Membership dues
$1,224
Program service revenue
$0
Investment income
$2,644
Net income from fundraising events
$16,620
Net income from gaming
$208,669
Net income from sales of inventory
-$84,467
Other revenue
$140,822

Expenses

Grants and similar amounts paid
$16,731
Benefits paid to members
$2,050
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$3,190
Travel
$7,080
Depreciation
$14,649
Program services (functional)
$154,071
Management and general (functional)
$3,190

Balance sheet and other

Total assets, start of year
$468,161
Total assets, end of year
$488,751
Total liabilities, end of year
$4,552
Net assets, end of year
$484,199
Land, buildings and equipment
$150,966
Net assets without donor restrictions
$484,199
Gross receipts
$698,272
Employees
15
Volunteers
20
Year formed
1972
State of legal domicile
MD

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 December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
CARL COSNERCHAPLAIN
Trustee or director
1$0
ROBERT DIXONTRUSTEE
Trustee or director
1$0
DWIGHT WILSONTRUSTEE
Trustee or director
1$0
RON RILEYSURGENTTRUSTEE
Trustee or director
1$0
JAMES SWINSONSERVICE OFFICER
Trustee or director
1$0
WILLIAM THOMASTRUSTEE
Trustee or director
1$0
STEVE LAUERJUDGE ADVOCATE
Trustee or director
1$0
CALVIN FRIENDCOMMANDER
Officer
5$0
BEAU MOORESR VICE COMMANDER
Officer
5$0
JAMES MOOREQUARTER MASTER
Officer
5$0
DWIGHT MANIGANJR VICE COMMANDERADJACENT
Officer
25$0
990 for the year ended December 31, 2024: 11 people
NameTitleHours / weekCompensation
CARL COSNERCHAPLAIN
Trustee or director
1$0
ROBERT DIXONTRUSTEE
Trustee or director
1$0
DWIGHT WILSONTRUSTEE
Trustee or director
1$0
RON RILEYSURGENTTRUSTEE
Trustee or director
1$0
JAMES SWINSONSERVICE OFFICER
Trustee or director
1$0
WILLIAM THOMASTRUSTEE
Trustee or director
1$0
STEVE LAUERJUDGE ADVOCATE
Trustee or director
1$0
CALVIN FRIENDCOMMANDER
Officer
5$0
BEAU MOORESR VICE COMMANDER
Officer
5$0
JAMES MOOREQUARTER MASTER
Officer
5$0
DWIGHT MANIGANJR VICE COMMANDERADJACENT
Officer
25$0
990 for the year ended December 31, 2023: 11 people
NameTitleHours / weekCompensation
RON RILEYSURGENTTRUSTEE
Trustee or director
1$0
DWIGHT WILSONTRUSTEE
Trustee or director
1$0
JERRY SWIGERSERVICE OFFICER
Trustee or director
1$0
STEVE LAUERJUDGE ADVOCATE
Trustee or director
1$0
WILLIAM THOMASTRUSTEE
Trustee or director
1$0
TOM PESSINICHAPLAIN
Trustee or director
1$0
ROBERT DIXONTRUSTEE
Trustee or director
1$0
KEN HINEBAUGHSR VICE COMMANDER
Officer
5$0
CALVIN FRIENDCOMMANDER
Officer
5$0
DWIGHT MANIGANJR VICE COMMANDERADJACENT
Officer
25$0
JAMES MOOREQUARTER MASTER
Officer
5$0

Address and contacts

Address (IRS master file)
4107 MARYLAND HWY, OAKLAND, MD 21550-6458
In care of
% JAMES MOORE
Mailing address (990-N for 2008)
4107 Maryland Highway, Oakland MD 21550
Principal officer (990 for 2025)
CALVIN FRIEND, 4107 MARYLAND HIGHWAY, OAKLAND, MD 21550
Principal officer (990-N for 2008)
Beatrice Ford, 73 Ash Street, PO Box 281, Bayard WV 26707
Signed the 990
JAMES MOORE, QUARTER MASTER
Phone
(301) 334-9109
Return prepared by
R JOANNE SHEFFIELD CPA

Mission

TO PROVIDE ACTIVITIES TO HONOR VETERANS

990 for the year ended December 31, 2025

Program accomplishments

  • PROVIDED SERVICES FOR FUNERALS OF VETERANS, DELIVERED FOOD TO HOMEBOUND VETERANS, PROVIDED FLAGS FOR DECEASED VETERANS, PROMOTED PATRIOTISM, DONATED FUND TO VARIOUS NONPROFIT ORGANIZATIONS
    Expenses $154,071 · grants $18,781

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 December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
52-1081621
Tax-exempt status
501(c)(19): Veterans' organization
Exempt since
1967
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$488,751
Income (IRS master file)
$698,272

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$177,643$157,261$488,751XML
990December 2024$263,432$163,774$468,161IRS
990December 2023$255,187$218,619$368,743XML
990December 2022–––IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS
990December 2017–––IRS
990-N for 2008
Officer: Beatrice Ford
December 31, 2008≤ $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 52-1081621).

Questions about VETERANS OF FOREIGN WARS OF THE UNITED STATE DEPT OF MARYLAND

What is the EIN of VETERANS OF FOREIGN WARS OF THE UNITED STATE DEPT OF MARYLAND?
The employer identification number (EIN) of VETERANS OF FOREIGN WARS OF THE UNITED STATE DEPT OF MARYLAND is 52-1081621.
Is VETERANS OF FOREIGN WARS OF THE UNITED STATE DEPT OF MARYLAND tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1967.
Which annual return does VETERANS OF FOREIGN WARS OF THE UNITED STATE DEPT OF MARYLAND 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 VETERANS OF FOREIGN WARS OF THE UNITED STATE DEPT OF MARYLAND due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did VETERANS OF FOREIGN WARS OF THE UNITED STATE DEPT OF MARYLAND last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of VETERANS OF FOREIGN WARS OF THE UNITED STATE DEPT OF MARYLAND?
The 990 for the year ended December 31, 2025 names CALVIN FRIEND.
Who are the officers and directors of VETERANS OF FOREIGN WARS OF THE UNITED STATE DEPT OF MARYLAND?
The 990 for the year ended December 31, 2025 lists 11 people; 0 received compensation from the organization.
How much revenue does VETERANS OF FOREIGN WARS OF THE UNITED STATE DEPT OF MARYLAND have?
On its 990 for the year ended December 31, 2025 it reported revenue of $177,643, expenses of $157,261 and total assets of $488,751 at year end.

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