1. law, govt and politics

Form
990
OMB N,-j. 1545-0047
-
Return of Organization Exempt From Income Tax
2010
Under section 501(c), 527, or4947(a)(1) of the Internal Revenue Code
(except black lung benefit trust or private foundation);'
Department of the Treasury
Internal Revenue Service
^ The organization may have to use a copy of this return to satisfy state reporting requirements .
A
Forthe 2010 calendar year, or tax year be g innin g
B
Check if applicable
Address change
Numt and street (or P 0. box if mad is not delivered to street addr)
Initial return
8503
Ro
(512)
Website : ^
K
Form of organization -
ZIP code + 4
TX
78753
11
htt l2 ://www.texasvfw.or q /
J
state
Grona
8503 North IH-35 Austin
TX 78753
501 (cx3)
X 501 (c) ( 19
)' (insert no.)
4947(aX1) or
527
Tax-exempt status
E Telephone nranber
Roomisuite
F Name and address of pnncupal officer.
Application pendm
X Corporation 1-1 Trust
834-8535
G Gross receipts $ 2, 427, 300.
H(a) Is this a group return for affiliates?_
Yes
X No
h
H(b)Areallaffiatesincluded?
Yes 1-1 No
II'No, attach a 11M. (see mslrucuons)
H(c) Group exemption number ^
Association
fl
Other
L Year of Formation :
1921
TX
Briefly describe the organization ' s mission or most significant activities : The mission of the Veterans
----------------------------_of F_o_re_ig
Wars,_De^artof_T_e x a_s_ c o_n_s i s_t_s_o_f__ve_t_era_ns advocacy,
______ ______
historical educ ati on and commemoration, encouraging. national _________ _______-- - - - - - - - - - --------- ----security throw h s1u ort of our nation's men and women in uniform.
E
----2
- I- ,fJ
Check this ham ^
I
----------------------------------------------•
I if the nrnanvatmn discontinued rfc nnerafinnc or rficnncxf of more than 959(. of its not octets
Number of voting members of the governing body (Part VI, line 1a) ......
...............
3
Number of independent voting members of the governing body (Part VI, line I b) . . . ........ .... .... 4
Total number of individuals employed in calend -year.2Q10.t^artV.... ......
5
line 2a).. ....
Total number of volunteers (estimate it necessa ) ....
6
Total unrelated business revenue from Part VIII, colr^mn
Ilne _. V
. ...... . 7a
...a .
Net unrelated business taxable income from Fo
990-T, line 34
........
V
7b
_ ... . . .. . . . .
W
Prior Year
Q
8 Contributions and grants (Part VIII, line lh) ... ` ^.
NOV o 4 2011
1,961,115.
Cl)
9 Program service revenue (Part VIII, line 2g)
18 , 739.
^
...
i OT. .
10 Investment income (Part VIII , column (A), lines , 4, a0c7Cd EN! U T. ..
-451,108.
11 Other revenue (Part VIII, column (A), lines 5 ,
, , 0t6cTammd-}-}e)-r,-A,.
140, 239.
12 Total revenue - add lines 8 throu g h 11 (must e q ual Part VIII, column (A), line 12)....
1, 668, 985 .
13 Grants and similar amounts paid (Part IX , column (A), lines 1.3) ....
.......... .
14 Benefits paid to or for members (Part IX, column (A), line 4) ... ...........
.......
15 Salaries , other compensation , employee benefits (Part IX , column (A), lines 5-10) .....
659, 982.
16a Professional fundraising fees (Part IX , column (A), line l le) .........
. ..
.. ..
3
4
5
6
7a
b
If a
e 20
a9 21
1723
M State of legal dam-cite
Summa ry
1
17
18
19
=M
, 2011
Jun 30
IH-35
Austin
Amended return
Ilk
North
Gty , town or country
Terminated
d
, 2010, and endin
^^y
Open. to,Publie
^^,'06M
C Name of organization veterans of Foreign Wars, Department of Texas D Firnplayerldentificatlan Number
Doing eusrness As
74-0964465
Name change
-Part=1
Jul 1
=
b Total fundraisin g ex p enses (Part IX, column (D), line
^
Other expenses (Part IX, column (A), lines I to -lid, l if-24f) .... ...
Total expenses . Add lines 13 - 17 (must equal Part IX, column (A), line 25) .............
Revenue less ex penses . Subtract line 18 from line 12
..... .. .... .... ...
s dr
_ d-
1, 311, 042.
1 971, 024.
-302, 039.
Beginnin of Current Year
Total assets (Part X, line 16) .... ........... .. .....
.............
9 083, 474 .
Total liabilities (Part X, line 26) ...... ........ .
.... ..... ........ ......... ..
253, 174.
z2 22 Net assets or fund balances . Subtract line 21 from line 20 . ........
t11_ _l signature Block
Under pen a Itres of perju
I declarxamm
(00
ed this retu
complete . Oecfaratan of ieparer
r) a se dan
Sign
Here
'
signature of offs
r
Roy Grona,
Adjutant/Quartermaster
Type or pant name End title.
Paid
LI1 Preparer
Use Only
Cher y l Seale,
Prep er s srcgra
CPA
Firm's name
^ SEALE CPA
nnn's address
^ 4501
&
3, 830, 300.
723,457.
%'=u ej
1 ,224,376.
-f,947,833.
479, 467.
End of Year
. , 521, 960 .
212,193.
4,309,767,
inGudl na a ccompanyrng schedules and sta( a ments, and to the best of my lciowledge and behat, it is tn,e, correct, and
mformaUen of wfurh preparer has any knowledge.
^y
PnnUType preparrls name
............ ..
34
0
9
85, 000
2, 826.
-111,355.
Cu rrent Year
2 ,159,326.
30,098.
37,168.
200,708.
2, 427, 300.
COMPANY
SPICEWOOD SPRINGS RD STI
AUSTIN
May the IRS discuss this return with the preparer shown above? (see Instrt.
BAA For Pa perwork Reduction Act Notice , see the separate instructions.
Data
Form990 (2010) Veterans of Forei g n Wars, De p artment of Texas
Statement of Program Service Accomplishments
a
I
1
74-0964465
-
Page 2
Check if Schedule 0 contains a response to any question in this Part III
Briefly describe the organization ' s mission
The mission of the Veterans
-----------------------------------------------of_ForeiynWars,_ Depart of-Texas consists-ofveterans-- --- - aSee
dvocy,Form 990 , Page 2, Part III, Line 1 (continued _
-------------------------------
n
Did the organization undertake any significant program services during the year which were not listed on the prior
Form 990 or 990 -EZ?
[l Yes
If 'Yes,' describe these new services on Schedule 0
Did the organization cease conducting , or make significant changes in how it conducts, any program services '
[ Yes
If 'Yes,' describe these changes on Schedule 0
Describe the exempt purpose achievements for each of the organization ' s three largest program services by expenses Section
and 501 (c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and allocations to others,
expenses , and revenue , if any , for each program service reported
4a (Code
) (Expenses $
Provide su2p2rt services
348, 994 . including grants of $
for veterans in general- _
) (Revenue
$
F]
No
XQ
No
501 (c)(3)
the total
923, 092. )
------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------4b (Code
) (Expenses $
394, 914. including grants of $
) (Revenue $
1,059,354. )
Fundraising act ivies for support- services-for-veterans .
-----------------------------------------------
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------4c (Code
)(Expenses
including grants of
4d Other program services (Describe in Schedule O )
(Expenses
174 , 4 96 . including grants of
$
$
4e Total program service expenses ^
918, 404.
BAA
TEEA0102
$
) (Revenue
) (Revenue
10106/10
$
4 44, 854
Form 990 (2010)
•
Form990 (2010) Veterans of Forei g n Wars, De p artment of Texas
Part i
Checklist of Required Schedules
74-0964465
Page 3
Yes
1
No
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If 'Yes,' complete
Schedule A
1
X
2
Is the organization required to complete Schedule B, Schedule of Contributors' (see instructions)
2
X
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates
for public office' If 'Yes,' complete Schedule C, Part 1
3
X
4
Section 501 (cx3) organizations Did the organization engage in lobbying activities, or have a section 501(h) election
in effect during the tax year' If 'Yes,' complete Schedule C, Part 11
4
5
Is the organization a section 501 (c)(4), 501 (c)(5), or 501 (c)(6) organization that receives membership dues,
assessments, or similar amounts as defined in Revenue Procedure 98-197 If 'Yes,' complete Schedule C, Part 111
5
6
Did the organization maintain any donor advised funds or any similar funds or accounts where donors have the right to
provi d e a d vice on th e d istribution or investment of amounts in such funds or accounts ' If ' Yes, ' complete Schedule D,
Part l
6
X
7
Did the organization receive or hold a conservation easement, including easements to preserve open space, the
environment, historic land areas or historic structures' If 'Yes,' complete Schedule D, Part 11
7
X
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If 'Yes,'
complete Schedule D, Part 111
8
X
Did the organization report an amount in Part X, line 21, serve as a custodian for amounts not listed in Part X,
or provide credit counseling, debt management, credit repair, or debt negotiation services' If 'Yes,' complete
Schedule D, Part IV
9
X
10
X
9
10
Did the organization, directly or through a related organization, hold assets in term, permanent, or quasi-endowments? If
'Yes,' complete Schedule D, Part V
'
11
If the organization's answer to any of the following questions is 'Yes', then complete Schedule D, Parts VI, VII, VIII, IX,
or X as applicable
a Did the organization report an amount for land, buildings and equipment in Part X, line 107 If 'Yes,' complete Schedule
D, Part VI
11a
b Did the organization report an amount for investments- other securities in Part X, line 12 that is 5% or more of its total
assets reported in Part X, line 167 If 'Yes,' complete Schedule D, Part Vll
11b
c Did the organization report an amount for investments- program related in Part X, line 13 that is 5% or more of its total
assets reported in Part X, line 16' If 'Yes,' complete Schedule D, Part VIII
11c
d Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported
in Part X, line 167 If 'Yes,' complete Schedule D, Part IX
11d
e Did the organization report an amount for other liabilities in Part X, line 257 If 'Yes,' complete Schedule D, Part X
11e
f Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses
the organization ' s liability for uncertain tax positions under FIN 48 (ASC 740)' If 'Yes,' complete Schedule D, Part X
11 f
12a Did the organization obtain separate, independent audited financial statements for the tax year? If 'Yes,' complete
S c h edu l e D, Parts Xl, Xll, and Xlll
b Was the organization included in consolidated, independent audited financial statements for the tax year? If 'Yes,' and
if the organization answered 'No' to line 12a, then completing Schedule D, Parts Xl, XII, and Xlll is optional
13
17
18
19
X
X
X
X
X
X
13
X
14a
X
14b
X
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organization
or entity located outside the United States? If 'Yes,' complete Schedule F, Parts 11 and IV
15
X
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to
individuals located outside the United States' If 'Yes,' complete Schedule F, Parts 111 and IV
16
X
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX,
column (A), lines 6 and 11 e' If 'Yes,' complete Schedule G, Part I (see instructions)
17
X
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII,
lines 1 c and 8a'' If 'Yes,' complete Schedule G, Part 11
18
X
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If 'Yes,'
complete Schedule G, Part 111
19
X
20
X
b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising,
business, and program service activities outside the United States? If 'Yes,' complete Schedule F, Parts I and IV
16
X
12b
Is the organization a school described in section 170(b)(1)(A)(ii)7 If 'Yes,' complete Schedule E
14a Did the organization maintain an office, employees, or agents outside of the United States?
15
12a
X
20 aDid the organization operate one or more hospitals? If 'Yes,' complete Schedule H
b If 'Yes' to line 20a, did the organization attach its audited financial statements to this return' Note . Some Form 990
filers that operate one or more hospitals must attach audited financial statements (see instructions)
BAA
TEEAO103 12/21n0
20b
Form 990 (2010)
Form990 (2010) Veterans of Forei g n Wars , De p artment of Texas
Checklist of Required Schedules (continued)
Part IV
74 -0964465
Page4
Yes
No
21
Did the organization report more than $5,000 of grants and other assistance to governments and organizations in the
United States on Part IX, column (A), line 17 If 'Yes,' complete Schedule I, Parts I and ll
21
X
22
Did the organization report more than $5,000 of grants and other assistance to individuals in the United States on Part
IX, column (A), line 27 If 'Yes,' complete Schedule I, Parts I and 111
22
X
23
Did the organization answer 'Yes' to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current
and former officers, directors, trustees, key employees, and highest compensated employees? If 'Yes,' complete
Schedule J
23
X
24a
X
24a Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $10C,000 as of
the last day of the year, and that was issued after December 31, 2002. If ' Yes, ' answer lines 24b through 24d and
complete Schedule K If 'No, 'go to line 25
b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?
c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease
any tax-exempt bonds'
d Did the organization act as an on behalf of' issuer for bonds outstanding at any time during the year?
25a Section 501(cx3) and 501 (cX4) organizations . Did the organization engage in an excess benefit transaction with a
disqualified person during the year? If 'Yes,' complete Schedule L, Part I
24b
24c
24d
25a
b Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and
that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If 'Yes,' complete
Schedule L, Part I
25b
26
Was a loan to or by a current or former officer, director, trustee, key employee, highly compensated employee, or
disqualified person outstanding as of the end of the organization ' s tax year. If ' Yes, ' complete Schedule L, Part ll
26
X
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial
contributor, or a grant selection committee member, or to a person related to such an individual? If 'Yes,' complete
Schedule L, Part 111
27
X
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV
instructions for applicable filing thresholds, conditions, and exceptions)
a A current or former officer, director, trustee, or key employee? If 'Yes,' complete Schedule L, Part IV
28a
X
b A family member of a current or former officer, director, trustee, or key employee? If 'Yes,' complete
Schedule L, Part IV
28b
X
28c
29
X
X
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation
contributions? If 'Yes,' complete Schedule M
Did the organization liquidate, terminate, or dissolve and cease operations? If 'Yes,' complete Schedule N, Part 1
30
31
X
X
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If 'Yes,' complete
Schedule N, Part 1l
32
X
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections
301 7701 -2 and 301 7701-37 If 'Yes,' complete Schedule R, Part 1
33
X
Was the organization related to any tax-exempt or taxable entity? If 'Yes,' complete Schedule R, Parts 1l, ill, IV, and V.
line 1
Is any related organization a controlled entity within the meaning of section 512(b)(13)'
34
35
28
c An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an
officer, director, trustee, or direct or indirect owner? If 'Yes,' complete Schedule L, Part IV
29 Did the organization receive more than $25,000 in non-cash contributions? If 'Yes,' complete Schedule M
30
31
32
33
34
35
a Did the organization receive any payment from or engage in any transaction with a controlled entity
wi thin the mea ning o f sect i o n 512 ( b )( 13)'' If 'Yes, ' comp le t e S c h e d u l e R , Par t V, l ine 2
36
37
38
Yes
36
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is
treated as a partnership for federal income tax purposes? If 'Yes,' complete Schedule R, Part VI
37
BAA
TEEA0104
12/21/10
X
X] N o
Section 501(cx3) organizations . Did the organization make any transfers to an exempt non-charitable related
organization? If 'Yes,' complete Schedule R, Part V, line 2
Did the organization complete Schedule 0 and provide explanations in Schedule 0 for Part VI, lines 11 and 19?
Note . All Form 990 filers are required to complete Schedule 0
X
X
X
38
Form 990 (2010)
Form990 (2010) Veterans of Forei g n Wars , De p artment of Texas
Part V Statements Regarding Other IRS Filings and Tax Compliance
74 -0964465
Pages
Check if Schedule 0 contains a response to any question in this Part V
n
Yes
1 a Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable
b Enter the number of Forms W-2G included in line 1a Enter -0- if not applicable
1a
1 b
0
c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming
(gambling) winnings to prize winners?
2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return
2a
b If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note . If the sum of lines la and 2a is greater than 250, you may be required to e-file (see instructions)
3a Did the organization have unrelated business gross income of $1,000 or more during the year?
b If 'Yes' has it filed a Form 990-T for this year? If 'No,' provide an explanation in Schedule 0
1c
X
2b
X
3a
3b
X
X
9
4a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a
financial account in a foreign country (such as a bank account, securities account, or other financial account)?
b If 'Yes,' enter the name of the foreign country ^
See instructions for filing requirements for Form TD F 90-22 1, Report of Foreign Bank and Financial Accounts
5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?
b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
c If 'Yes,' to line 5a or 5b, did the organization file Form 8886-T''
4a
X
5a
5b
X
X
5c
6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization
solicit any contributions that were not tax deductible?
6a
b If 'Yes,' did the organization include with every solicitation an express statement that such contributions or gifts were
not tax deductible?
7
No
X
6b
Organizations that may receive deductible contributions under section 170(c).
a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and
services provided to the payor?
b If 'Yes,' did the organization notify the donor of the value of the goods or services provided?
c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file
Form 82827
d If 'Yes,' indicate the number of Forms 8282 filed during the year
I 7dl
e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?
g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899
as required?
7
h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a
Form 1098-C'
7h
8
9
a
b
10
a
b
11
a
Sponsoring organizations maintaining donor advised funds and section 509(aX3) supporting organizations . Did the
supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business
holdings at any time during the year?
Sponsoring organizations maintaining donor advised funds.
Did the organization make any taxable distributions under section 49667
Did the organization make a distribution to a donor, donor advisor, or related person?
Section 501 (cX7) organizations. Enter
Initiation fees and capital contributions included on Part VIII, line 12
10a
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
Section 501 (cX12) organizations . Enter:
Gross income from members or shareholders
11 a
b Gross income from other sources (Do not net amounts due or paid to other sources
against amounts due or received from them)
11 b
12a Section 4947(a)(1) non-exempt charitable trusts . Is the organization filing Form 990 in lieu of Form 1041?
b If 'Yes,' enter the amount of tax-exempt interest received or accrued during the year
112b1
13 Section 501(cX29) qualified nonprofit health insurance issuers.
a Is the organization licensed to issue qualified health plans in more than one state'
Note . See the instructions for additional information the organization must report on Schedule 0
b Enter the amount of reserves the organization is required to maintain by the states in
which the organization is licensed to issue qualified health plans
13b
c Enter the amount of reserves on hand
13c
14a Did the organization receive any payments for indoor tanning services during the tax year?
b If 'Yes, ' has it filed a Fo rm 720 to report these payments? If 'No,' provide an explanation in Schedule 0
BAA
TEEA0105
11/30/10
7a
7b
X
7c
°XX
7e
7f
X
X
8
9a
9b
T1
2a
_
13a
14a
X
14b
Form 990 (2010)
Form,990 (2010)Vet e rans of Fore ign Wars, D epartment of Tex as
Part ' I
74-0964465
Page6
Governance , Management and Disclosure For each 'Yes' response to lines 2 through 7b below, and for
a 'No' response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes in
Schedule 0. See Instructions.
Check if Schedule 0 contains a response to any question in this Part VI
n
Section A . Governin g Bod y and Mana g ement
Yes
1 a Enter the number of voting members of the governing body at the end of the tax year
b Enter the number of voting members included in line la, above, who are independent
1a
1b
2
D i d any o ff icer, d irec t or, t rus t ee, or k ey emp l oyee h ave a f ami l y re l a t ions h ip or a business re l a t ions h ip wi th any o th er
officer, director, trustee or key employee?
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision
of officers, directors or trustees, or key employees to a management company or other person?
Did the organization make any significant changes to its governing documents
since the prior Form 990 was filed'
Did the organization become aware during the year of a significant diversion of the organization's assets'
Does the organization have members or stockholders?
4
5
6
7a Does the organization have members, stockholders, or other persons who may elect one or more members of the
governing body?
b Are any decisions of the governing body subject to approval by members, stockholders, or other persons?
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by
the following
a The governing body?
b Each committee with authority to act on behalf of the governing body?
Is there any officer, director or trustee, or key employee listed in Part VII, Section A, who cannot be reached at the
organization's mailing address? If 'Yes,' provide the names and addresses in Schedule 0
9
No
34
0
2
X
3
4
X
X
5
6
X
X
7a
7b
X
X
8a
8b
X
X
9
X
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
10a Does the organization have local chapters, branches, or affiliates?
b If 'Yes,' does the organization have written policies and procedures governing the activities of such chapters, affiliates,
and branches to ensure their operations are consistent with those of the organization?
11 a Has the organization provided a copy of this Form 990 to all members of its governing body before filing the form?
b Describe in Schedule 0 the process, if any, used by the organization to review this Form 990
12a Does the organization have a written conflict of interest policy? If No,' go to line 13
b Are officers, directors or trustees, and key employees required to disclose annually interests that could give rise
to conflicts?
c Does the organization regularly and consistently monitor and enforce compliance with the policy? If 'Yes,' describe in
Schedule 0 how this is done
13 Does the organization have a written whistleblower policy'
14 Does the organization have a written document retention and destruction policy?
15
Did the process for determining compensation of the following persons include a review and approval by independent
persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a The organization's CEO, Executive Director, or top management official
b Other officers of key employees of the organization
If 'Yes' to line 15a or 15b, describe the process in Schedule 0 (See instructions )
10a
Yes
X
10b
11 a
X
X
12a
X
12b
X
12c
13
44
X
X
X
15a
15b
X
16a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a
taxable entity during the year?
16a
b If 'Yes,' has the organization adopted a written policy or procedure requiring the organization to evaluate its
participation in point venture arrangements under, applicable federal tax law, and taken steps to safeguard the
organization's exempt status with respect to such arrangements?
16b
No
X
X
Section C. Disclosure
17
18
19
20
List the states with which a copy of this Form 990 is required to be filed ^
----------------------------Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990-T (501 (c)(3)s only) available for public
inspection Indicate how you make these available Check all that apply
11 Another's website
El Upon request
11 Own website
Describe in Schedule 0 whether (and if so, how) the organization makes its governing documents, conflict of interest policy, and financial
statements available to the public
State the name, physical address, and telephone number of the person who possesses the books and records of the organization
of Texas-VFW ---_ 8503 North-IH 35 -_Austin ---- _ - TX - 78753----_ (512) 834= 8535
BAA
Form 990 (2010)
TEEA0106
03/25/11
Form990 (2010) Veterans of Forei g n Wars, De p artment of Texas
Pagel
74-0964465
PartVII Compensation of Officers , Directors , Trustees, Key Employees, Highest Compensated Employees,
and Independent Contractors
Check If Schedule 0 contains a response to any question in this Part VII
Section A . Officers. Directors . Trustees , Kev Emalovees . and Highest Compensated EmDlovees
n
1 a Complete this table for all persons required to be listed Report compensation for the calendar year ending with or within the
organization's tax year
• List all of the organization' s current officers directors, trustees (whether individuals or organizations), regardless of amount of
compensation Enter -0- in columns (D), (E), and (F) if no compensation was paid
• List all of the organization' s current key employees, if any See instructions for definition of 'key employee '
• List the organization' s five current highest compensated employees (other than an officer, director, trustee, or key employee) who
received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any
related organizations
• List all of the organization' s former officers, key employees, and highest compensated employees who received more than $100,000 of
reportable compensation from the organization and any related organizations
• List all of the organization' s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations
List persons in the following order. Individual trustees or directors, institutional trustees, officers, key employees, highest compensated
employees, and former such persons
n Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee
(A)
(B)
(C)
(D)
(E)
Name and title
Al) Wayne Depute -______
State Commander
(2) John Spahr __-______
State Sr Vice Commander
Average
hours
per week
( d escri b e
hours for
related
organiza tions in
Schedule
0)
P osition (check all that apply )
= <
n C_
_
-
v
-,
-
Reportable
compensation from
the org anization
( W - 2/1099 - M I S C)
Reportable
compensation from
related org anizations
( W - 2110 99- M ISC)
2
(F)
Estimated
amount of other
compensation
f rom the
organization
and related
organizations
7
30.00
X
0.
0.
0.
20.00
X
0.
0.
0.
20.00
X
0.
0.
0.
X
106, 058.
0.
0.
X
0.
0.
0.
10.00
X
0.
0.
0.
10.00
X
0.
0.
0.
_(3) Larry Velas9uez______
State Jr Vice Commander
_(4) Roy J_ Grona_-______
State Ad j utant-Quartermaster 40.00
(5) John Lozanski
-------------------4.00
Chief of Staff
_(6) Ed Maycen
State Ins p ector
_(7) Bob- Dickerson - - - - - - State Cha p lain
(8)
(9)
(10)-----------------(11)-----(12) ----------------------------------j14)__-_
(15)
(16)
--------------
-----------------------------------
(17)
BAA
TEEA0107
12121/10
Form 990 (2010)
74-0964465
Page 8
Forrn'990 (2010) Veterans of Forei g n Wars, De p artment of Texas
WOMEN Section A. Officers . Directors. Trustees . Kev EmDlovees . and Hiahest Compensated Emolovees (cont)
(A)
(B)
(c)
(D)
(E)
(F)
Name and title
Average
h ours
per wee
(describe
hours for
related
organizations
in
Sch O)
Position (check all that apply)
Reportable
compensation from
org amzation
the
(yy - yl Ogg - MISC )
Reportable
compensation from
related organizations
( W - 21 1 099 - MISC)
Estimated
amount of other
compensation
f rom th e
organizat i on
and related
organizations
° a
n
c
o d
- 2
N
c
o
e
o
11
3
_
o
m
° o
2
N
a
(18) ------------------------
(9L-----------------------j20L-----------------------j21L------------------------
(??)- -----------------------(?3-----------------------X24)-----------------------(25)
--------------------------(2§)- -----------------------(27)
---------------------------
X28)-----------------------j2k ------------------------
1 b Sub-total
106, 058.
0.
0.
c Total from continuation sheets to Part VII , Section A
d Total (add lines 1b and 1c)
W
0.
106, 058.
0.
2 Total number of individuals (Including but not limited to those listed above) who received more than $100,000 In reportaile compensation
from the organization
1
Yes
No
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee
on Ilne 1 a If 'Yes,' complete Schedule J for such individual
3
X
4
For any individual listed on line la, is the sum of reportable compensation and other compensation from
the organization and related organizations greater than $150,000? If 'Yes' complete Schedule J for
such Individual
4
X
5
Did any person listed on line la receive or accrue compensation from any unrelated organization or individual
5
X
3
for services rendered to the organization? If 'Yes,' complete Schedule J for such person
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of
com p ensation from the org anization
(A)
Name and business address
(B)
Description of services
Total number of independent contractors (including but not limited to those listed above) who received more than
$100.000 in comoensatlon from the organization a,
TEEA0108 12/21/10
BAA
(C)
Compensation
2
Form 990 (2010)
'
Form990 (2010) Veterans of Forei g n Wars,
Part VIII Statement of Revenue
De p artment of Texas
(A)
Total revenue
1 a Federated campaigns
4
1b
493,809.
NQ
IZ g
Y; 9
Z US
W
in
_=
0a
c Fundraising events
d Related organizations
e Government grants ( contributions )
1c
1, 059,354.
1d
1e
429,284 .
f All other contributions , gifts, grants, and
similar amounts not included above
1f
g Noncash contributions included in Ins la-1 f- $
h Total . Add lines la-If
(C)
Unrelated
business
revenue
(D)
Revenue
excluded from tax
under sections
512, 513, or 514
176,879.
0.
W
Z
W
U
(B)
Related or
exempt
function
revenue
Page9
la
b Membership dues
W
74-0964 4 65
2 , 159, 326.
Business Code
2a Advertising...---_
b-
541800
22,268.
22,268.
0.
0.
7 , 830.
7, 830.
0.
0.
37, 168.
37,168.
0.
0.
5,000.
5,000.
0.
0.
c
------ - ----------dAllother revenue
195,708.
192,882.
2,826.
0.
e Total . Add lines l la-11d
195,708.
265, 148.
2,826. 1
- - - - - - - - - - - - - - - - -
C
- - - - - - - - - - - - -
- -
- - -
d
- - - - - - - - - - - - - - - - - -
e
f All other program service revenue
o
Total . Add lines 2a-2f
3
30,098.
Investment income (including dividends , interest and
other similar amounts )
4
5
Income from investment of tax-exempt bond proceeds
Royalties
(i) Real
6a Gross Rents
(n) Personal
5, 000.
b Less rental expenses
c Rental income or (loss )
d Net rental income or (lo ss
7a Gross amount from sales of
assets other than inventory
5,000.
(i) Securities
(ii) Other
b Less cost or other basis
and sales expenses
c Gain or (loss)
d Net gain or ( loss)
_
o
8a Gross income from fundraising events
( not including $
1,059,354.
of contributions reported on line I c)
See Part IV, line 18
a
b
b Less direct expenses
c Net income or (loss) from fundraising events
9a Gross income from gaming activities
See Part IV, line 19
a
direct
expenses
b
b Less*
c Net income or (loss) from gaming activiti es
10a Gross sales of inventory , less returns
and allowances
a
b
b Less cost of goods sold
c Net income or (loss) from sales of lnvento
Miscellaneous Revenue
Business Code
110
-----------------b
------------------
12
BAA
Total revenue . See instructions
2, 427, 300.
TEEA0109
10/11/10
0.
Form 990 (2010)
Form 990 (2010)
Veterans of ForeR-n Wars, De p artment of Texas
Statement of Functional Expenses
Part IX
74-0964465
Pa g e 10
Section 501(c)(3) and 501(c)(4) organizations must complete all columns.
All other organizations must complete column (A) but are not required to complete columns (B), (C), and (D)
Do not include amounts reported on lines
6b, 7b , 8b, 9b , and 10b of Part VIII .
1 Grants and other assistance to governments
and organizations in the U S See Part IV,
line 21
2 Grants and other assistance to individuals in
the U S See Part IV, line 22
3 Grants and other assistance to governments,
org anizations , and individuals outside the
U S See Part IV, lines 15 and 16
4 Benefits paid to or for members
5 Compensation of current officers , directors,
trustees, and key employees
6 Compensation not included above, to
disqualified persons (as defined under
section 4958 (f)(1)) and persons described
in section 4958 (c)(3)(B)
7 Other salaries and wages
8 Pension plan contributions ( include
section 401(k) and section 403(b)
employer contributions )
9 Other employee benefits
10 Payroll taxes
Total expenses
( B)
Program service
ex penses
Management and
g eneral ex p enses
106 058.
106 , 058.
239, 034.
239,034.
14,728.
14 , 728.
329, 028.
34 , 609.
329, 028.
34 , 609.
8,311.
8,311.
Fees for services ( non-employees)a Management
b Legal
c Accounting
d Lobbying
e Professional fundraising services See Part IV, line 17
f Investment management fees
gOther
12 Advertising and promotion
14, 490.
19 , 518.
13 Office expenses
20 , 239.
Fundraising
ex penses
11
Information technology
Royalties
Occupancy
Travel
Payments of travel or entertainment
expenses for any federal, state , or local
public officials
Conferences , conventions , and meetings
Interest
Payments to affiliates
14
15
16
17
18
19
20
21
22 Depreciation , depletion , and amortization
23 Insurance
320
14,490.
19 , 518.
20 , 239.
549.
320, 549.
9, 115.
10,583.
9 , 115.
10,583.
Other expenses Itemize expenses not
covered above (List miscellaneous expenses
in line 24f If line 24f amount exceeds 10%
of line 25 , column (A) amount , list line 24f
expenses on Schedule O )
24
a Reimbursed Expenses ---___bTelephone______________
c Postage _______________
d Printing and Publications _ _
------ --------e Awards & Citations
--------------------f All other expenses
25
26
Total functional expenses . Add lines 1 through 24f
Joint costs . Check here
if following
SOP 98-2 (ASC 958-720) Complete this line
only if the organization reported in column
(B) joint costs from a combined educational
campaign and fundraising solicitation
80,159.
12,554.
15, 715.
133, 623.
13,550.
565, 970.
80,159.
13,550.
484, 628.
81,342.
1, 947,833.
918,404.
1,029,429.
12;554.
15,715.
133,623.
Form 990 (2010)
BAA
TEEA0110
12/21/10
-
'
Form'990 (2010) Veterans of Forei g n Wars , De p artment of Texas
Balance Sheet
^arI
74- 0964465
(A)
Beginning of year
1
Cash - non-interest - bearing
2
3
Savings and temporary cash investments
Pledges and grants receivable, net
4
Accounts receivable , net
5
Receivables from current and former officers, directors , trustees, key employees,
and highest compensated employees Complete Part II of Schedule L
Receivables from other disqualified persons (as defined under section 4958 (f)(1)),
persons described in section 4958 (c)(3)(B), and contributing employers and
sponsoring organizations of section 501 (c)(9) voluntary employees ' beneficiary
6
s
E
T
(B)
End of year
1
20, 633.
4
6
Notes and loans receivable, net
Inventories for sale or use
7
8
9
Prepaid expenses and deferred charges
3 , 860.
10a
880, 591 .
10b
690, 017.
15
16
Investments - publicly traded securities
Investments - other securities See Part IV, line 11
Investments - program - related See Part IV, line 11
Intangible assets
Other assets See Part IV, line 11
Total assets Add lines 1 through 15 (must eq ual line 34)
17
Accounts payable and accrued expenses
18
19
Grants payable
Deferred revenue
Tax-exempt bond liabilities
Escrow or custodial account liability Complete Part IV of Schedule D
11
12
13
14
20
21
22
23
24
25
26
N
E
T
199, 689.
3, 322, 508.
9
20 397.
10c
190, 574.
11
12
13
14
Payables to current and former officers , directors, trustees, key emplo yees,
highest compensated employees , and disqualified persons Complete Part II
of Schedule L
Secured mortgages and notes payable to unrelated third parties
Unsecured notes and loans payable to unrelated third parties
Other liabilities Complete Part X of Schedule D
Total liabilities . Add lines 17 through 25
Organizations that follow SFAS 117, check here ^
X and complete lines
27 through 29 and lines 33 and 34.
15
16
4, 521, 960.
163, 224.
17
122, 243.
18
19
20
21
0 ^^^
22
23
24
89, 950.
89, 950. 25
212, 193.
253, 174. 26
27
28
Unrestricted net assets
Temporarily restricted net assets
S
29
30
31
32
Permanently restricted net assets
Organizations that do not follow SFAS 117, check here ^
L and complete
lines 30 through 34.
Capital stock or trust principal, or current funds
Paid-in or capital surplus, or land, building, or equipment fund
Retained earnings, endowment , accumulated income, or other funds
33
Total net assets or fund balances
3, 830, 300.
33
34
Total liabilities and net assets/fund balances
4, 083, 474.
34
p
A
A
N
S
4, 033, 529.
4, 083, 474.
°'
E
R
uF
15,039.
5
organizations (see instructions)
b Less accumulated depreciation
262 , 421.
2
3
7
8
10a Land , buildings, and equipment cost or other basis
Complete Part VI of Schedule D
B
1
L
T
Ei
536 , 784.
Page 11
2 , 554, 102.
1 , 276, 198.
27
28
2, 689, 501.
1, 620, 266.
29
30
31
32
4,309,767.
4, 521, 960.
Form 990 (2010)
BAA
TEEA0111
12/21/10
'
Form990 (2010) Veterans of Forei g n Wars, De p artment of Texas
^I
Reconciliation of Net Assets
P
74-0964465
Page 12
Check if Schedule 0 contains a response to any question in this Part XI
F1
Total revenue (must equal Part VIII, column (A), line 12)
2 Total expenses (must equal Part IX, column (A), line 25)
3 Revenue less expenses Subtract line 2 from line 1
4 Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A))
5 Other changes in net assets or fund balances (explain in Schedule 0)
1
6
1
2
3
4
2,427 , 300.
1 , 947 833.
479, 467.
3, 830,300.
5
Net assets or fund balances at end of year Combine lines 3, 4, and 5 (must equal Part X, line 33,
column (B))
Part 4
6
4,309 , 767.
Financial Statements and Reporting
Check if Schedule 0 contains a res ponse to any q uestion in this Part XII
Yes
1
Accounting method used to prepare the Form 990
[] Cash
El Accrual
No
Other
If the organization changed its method of accounting from a prior year or checked 'Other,' explain
in Schedule 0
2a Were the organization's financial statements compiled or reviewed by an independent accountant?
b Were the organization's financial statements audited by an independent accountant?
c If 'Yes' to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit,
review, or compilation of its financial statements and selection of an independent accountant?
If the organization changed either its oversight process or selection process during the tax year, explain
in Schedule 0
2a
2b
X
2c
X
X
d If 'Yes' to line 2a or 2b, check a box below to indicate whether the financial statements for the year were issued on a
separate basis, consolidated basis, or both:
RI Separate basis
n Consolidated basis
El Both consolidated and separate basis
3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single
Audit Act and OMB Circular A-133?
b If 'Yes,' did the organization undergo the required audit or audits? If the organization did not undergo the required audit
or audits, explain why in Schedule 0 and describe any steps taken to undergo such audits
BAA
TEEA0112
12121/10
3a
X
3b
Form 990 (2010)
OMB No 1545 0047
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Name of the organization
Supplemental Financial Statements
201 Q
^ Complete if the organization answered 'Yes,' to Form 990,
Part IV, lines 6, 7, 8, 9 , 10, 11, or 12.
^ Atta c h to Form 990 . ^ See separate instructions .
Ope IPM
1
ec'00d
^
identification
Veterans of Forei g n Wars, De p artment of Texas
174-0964465
Part I Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts . Complete if
the organization answered 'Yes' to Form 990, Part IV, line 6.
sed funds
Total number at end of year
2 Aggregate contributions to (during year)
3 Aggregate grants from (during year)
4 Aggregate value at end of year
5
6
Funds and other accounts
I
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control?
LI Yes
[ No
Did the organization inform all grantees , donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other
purpose conferring impermissible private benefit ?
Part II
[ No
E]Yes
Conservation Easements . Complete if the organization answered 'Yes' to Form 990, Part IV, line 7.
Purpose (s) of conservation easements held by the organization (check all that apply)
Preservation of land for public use (e g , recreation or education)
Preservation of an historically important land area
Protection of natural habitat
Preservation of a certified historic structure
Preservation of open space
2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the
last day of the tax year
Hc!d at the End of the Tax Year
a Total number of conservation easements
2a
b Total acreage restricted by conservation easements
2b
c Number of conservation easements on a certified historic structure included in (a)
2c
1
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic
structure listed in the National Register
2d
3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year ^
4 Number of states where property subject to conservation easement is located ^
6
Does the organization have a written policy regarding the periodic monitoring, inspection , handling of violations,
and enforcement of the conservation easements it holds?
F1 Yes
Staff and volunteer hours devoted to monitoring , inspecting , and enforcing conservation easements during the year
7
Amount of expenses incurred in monitoring, inspecting , and enforcing conservation easements during the year
8
Does each conservation easement reported on line 2(d ) above satisfy the requirements of section
170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)7
5
9
Yes
F1 No
[ No
In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and
include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for
conservation easements
Part III Organizations Maintaining Collections of Art, Historical Treasures , or Other Similar Assets.
Complete if the organization answered 'Yes' to Form 990, Part IV, line 8.
1 a If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of
art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide,
in Part XIV, the text of the footnote to its financial statements that describes these items
b If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art,
historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the
following amounts relating to these items
(i) Revenues included in Form 990, Part VIII, line 1
(ii) Assets Included in Form 990, Part X
2 If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following
amounts required to be reported under SFAS 116 (ASC 958) relating to these items
$
a Revenues included in Form 990, Part Vill, line 1
b Assets Included in Form 990, Part X
^$
TE
BAA For Paperwork Reduction Act Notice , see the Instructions for Form 990 .
01 11/15/10
Schedule D (Form 990) 2010
Page 2
74-0964465
Schedule D (Form 990) 2010 Veterans of Forei g n Wars, De p artment of Texas
Organizations Maintaining Collections of Art, Historical Treasures , or Other Similar Assets (continued)
Using the organization's acquisition, accession, and other
items (check all that apply)
Public exhibition
a
Scholarly research
b
Preservation
for future generations
c
Provide
a
description
of the organization's collections and
4
Part XIV
3
records, check any of the following that are a significant use of its collection
d e Loan or exchange programs
Other
e
explain how they further the organization's exempt purpose in
During the year, did the organization solicit or receive donations of art, historical treasures, or other similar
5
No
assets to be sold to raise funds rather than to be maintained as part of the org anization's collections
1-1 Yes
Escrow
Arrangements
Part
line
and
Custodial
.
Complete
if
organization
answered
'Yes'
Form
990,
IV,
Pa
V
to
9, or reported an amount on Form 990, Part X, line 21.
1 a Is the organization an agent, trustee, custodian, or other intermediary for contributions or other assets not
included on Form 990, Part X?
b If 'Yes,' explain the arrangement in Part XIV and complete the following table.
fl No
E Yes
Amount
Beginning balance
Additions during the year
Distributions during the year
Ending balance
Did the organization include an amount on Form 990, Part X, line 217
b If 'Yes,' ex p lain the arran g ement in Part XIV
1
1
1
1
c
d
e
f
2a
Part
c
d
e
f
No
F1 Yes
Endowment Funds . Complete if the organization answered 'Yes' to Form 990, Part IV, line 10.
(a) Current year
(b) Prior year
(c) Two years back
(d) Three years back
(e) Four years back
1 a Beginning of year balance
b Contributions
c Net investment earnings, gains,
and losses
d Grants or scholarships
e Other expenditures for facilities
and programs
f Administrative expenses
g End of year balance
2 Provide the estimated percentage of the year end balance held as
a Board designated or quasi-endowment ^
%
b Permanent endowment ^
%
c Term endowment 1,
%
3a Are there endowment funds not in the possession of the organization that are held and administered for the
organization by
(i) unrelated organizations
(ii) related organizations
b If 'Yes' to 3a(ii), are the related organizations listed as required on Schedule R7
4 Describe in Part XIV the intended uses of the organization's endowment funds
11112_0571j
Yes
No
3a(i)
3a(ii)
13b
Land . Buildinas . and Eauioment. See Form 990. Part X. line 10.
Description of investment
1 a Land
(a) Cost or other basis
(investment )
( b) Cost or other
basis (other)
(c) Accumulated
de reciation
155, 009.
(d) Book value
155, 009.
bBuildings
c Leasehold improvements
447 , 943.
429, 183.
18,760.
dEquipment
277, 639.
260, 834.
16,805.
e Other
Total. Add lines 1a through 1e (Column (d) must equal Form 990, Part X, column (B), line 10 (c))
BAA
TEEA3302
12/20/10
190,574.
Schedule D (Form 990) 2010
'
Schedule D (Form 990)2010 Veterans of Forei g n Wars, De p artment of Texas
Part VII Investments - Other Securities . See Form 990. Part X. line 12.
(a) Description of security or category
( including name of securi ty)
(1) Financial derivatives
(2) Closely-held equity interests
(3) Other
- --- --- --- ----- ------JAI
-- ------ -- ----- --- ------JB) -- ------- - ---------------IQ -- -----------------------JD) -- ----------------------SEQ -- ----------------------(F^
-- --- ----- -- ------- -- ---SG) -- ----------------------^H) -- ------------------------- ----- --- ----- ---- ----- -Total . (Column (b) must equal Form 990 Part X, column (B) line 12)
11.
(b) Book value
74-0964465
Page 3
(c) Method of valuation
Cost or end - of-year market value
Part VIII Investments - Prog ram Related . ( See Form 990 , Part X , line 13)
(a) Description of investment type
(b) Book value
( 1 ) BB Graham & Co
(2) Evolve Investments
(c) Method of valuation
Cost or end - of-year market value
1,112,328. FMV
2,921,201. FMV
(3 )
(4)
(5)
(6)
(7)
(8)
(9)
( 10)
Total. Column (b) must equal Form 990, Part X, column (B) line 13
'
4 , 033 , 1529- i
2. FIN 48 (ASC 740) Footnote In Part XIV, provide the text of the footnote to the organization ' s financial statements that reports the
organization ' s liability for uncertain tax positions under FIN 48 (ASC 740)
BAA
TEEA3303
12/20/10
Schedule D (Form 990) 2010
'
Schedule D (Form 990)2010 Veterans of Forei g n Wars, De p artment of Texas
Part XI Reconciliation of Change in Net Assets from Form 990 to Audited Financial Statements
1
2
3
4
5
6
7
8
9
10
1
2
a
b
c
d
e
3
4
a
b
c
5
74-0964465
Page4
Total revenue (Form 990, Part Vlll,column (A), line 12)
Total expenses (Form 990, Part IX, column (A), line 25)
Excess or (deficit) for the year Subtract line 2 from line 1
Net unrealized gains (losses) on investments
Donated services and use of facilities
Investment expenses
Prior period adjustments
Other (Describe in Part XIV)
Total adjustments (net) Add lines 4 through 8
Excess or (deficit) for the year per audited financial statements Combine lines 3 and 9
2,427,300.
1, 947, 833.
479,467.
Total revenue, gains, and other support per audited financial statements
Amounts included on line 1 but not on Form 990, Part VIII, line 12Net unrealized gains on investments
Donated services and use of facilities
Recoveries of prior year grants
Other (Describe in Part XIV)
Add lines 2a through 2d
Subtract line 2e from line 1
Amounts included on Form 990, Part VIII, line 12, but not on line 1
Investments expenses not included on Form 990, Part VIII, line 7b
Other (Describe in Part XIV)
Add lines 4a and 4b
Total revenue Add lines 3 and 4c. (This must equal Form 990, Part line 12)
2, 427, 300.
479, 467.
2a
2b
2c
2d
1
2
3
2, 427, 300.
4c
5
2,427,300.
4a
4b
Part 1111 Reconciliation of Ex penses per Audited Financial Statements With Ex p enses p er Return
1
2
a
b
c
d
e
3
4
a
b
c
5
Total expenses and losses per audited financial statements
Amounts included on line 1 but not on Form 990, Part IX, line 25.
Donated services and use of facilities
Prior year adjustments
Other losses
Other (Describe in Part XIV)
Add lines 2a through 2d
Subtract line 2e from line 1
Amounts included on Form 990, Part IX, line 25, but not on line 1:
Investments expenses not included on Form 990, Part VIII, line 7b
Other (Describe in Part XIV)
Add lines 4a and 4b
Total expenses Add lines 3 and 4c. (This must equal Form 990, Part
1
1, 947, 833.
2e
3
1, 947, 833.
4c
5
1, 947,833.
2a
2b
2c
2d
4a
416 1
line 18. )
Part XlV Supplemental Information
Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9, Part III, lines la and 4, Part IV, lines lb and 2b,
Part V, line 4, Part X, line 2, Part XI, line 8, Part XII, lines 2d and 4b, and Part XIII, lines 2d and 4b Also complete this part to provide
any additional information
BAA
TEEA3304
otiiini
Schedule D (Form 990) 2010
'
Schedule D (Form 990) 2010 Veterans of Forei g n Wars, De p artment of Texas
Part XIV Supplemental Information (continued)
BAA
TEEA3305
07116/10
74-0964465
Page 5
Schedule D (Form 990) 2010
0MB No 1545-0047
I
SCHEDULE G
Supplemental Information Regarding
Fundraising or Gaming Activities
(Form 990 or 990-EZ)
ry
Department of the Treasu
Internal Re v e n ue Se rvi ce
of
2010
Complete if the organization answered 'Yes' to Form 990, Part IV , lines 17, 18,
or 19 , or if the organization entered more than $15,000 on Form 990-EZ , line 6a.
Attach to Form 990 or Form 990 - EZ. 0- See separate instructions.
Name of the organization
Vetera ns
1
Employer identification number
Foreign
Wars,
Department
of
74-0964465
Texas
Fundraising Activities . Complete it the organization answered 'Yes' to Form 990, Part IV, line 17
Part 1
Form 990-EZ filers are not required to complete this part
1 Indicate whether the organization raised funds through any of the following activities Check all that apply
Solicitation of non-government grants
Mail solicitations
a
e
Internet and email solicitations
f
b
Solicitation of government grants
Phone solicitations
g X Special fundraising events
c
In-person solicitations
d
2a Did the organization have a written or oral agreement with any individual (including officers, directors, trustees or key
employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
F]Yes
No
b If 'Yes,' list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is to be
compensated at least $5,000 by the organization
(v) Amount paid to
(iii) Did fundraiser
(vi) Amount paid to
(or retained by)
(i) Name and address of individual
(ii) Activity
(iv) Gross receipts
have custody or control
fundraiser listed in
(or retained by)
or entity (fundraiser)
from activity
of contributions?
organizat i on
column (I)
Yes
No
1
2
3
4
5
6
7
8
9
10
Total
3 List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration
or licensing
Texas
-----------------------------------------------------------------
BAA For Paperwork Reduction Act Notice , see the Instructions for Form 990 or 990 -EZ.
TEEA3701
01/13/11
Schedule G (Form 990 or 990-EZ) 2010
Scht•dule G (Form 990 or 990-EZ) 2010 Veterans of Forei g n Wars,
P rt II
De p artment of Texas 74-0964465
Page 2
Fundraising Events . Complete if the organization answered 'Yes' to Form 990, Part IV, line 18, or
reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1
and 6a. List events with gross receipts greater than $5,000.
R
E
(a) Event #1
(b) Event #2
VSweep Fundraiser
Heritage Fundraiser
(event type)
(event type)
(c) Other events
VARIOUS
(d) Total events
(add column (a)
th r o ug h column (c))
(total number)
v
N
u
1
Gross receipts
2
Less Charitable contributions
6, 926 789.
76,766.
393 350.
7,396 , 905.
6,926 , 789.
76 , 766.
393, 350.
7,396 , 905.
249, 410.
6,304 , 290.
E
3 Gross income line 1 minus line 2
4
Cash prizes
5
Noncash prizes
6
Rent/facility costs
7
Food and beverages
D
R
E
C
T
E
8 Entertainment
xP
E
9 Other direct expenses
N
6,054 , 880.
.
E
s
10
11
Direct expense summary Add lines 4- through 9 in column (d)
Net income summar y Combine line 3, column (d), and line 10
6 , 304, 290.
1,092, 615.
III Gaming . Complete if the organization answered 'Yes' to Form 990, Part IV, line 19, or reported more than
$15,000 on Form 990-EZ, line 6a.
P
(a) Bingo
R
Ev
E
N
U
E
(b) Pull tabs/Instant
bingolprogressive
bingo
1
Gross revenue
2
Cash prizes
3
Non-cash prizes
4
Rent/facility costs
5
Other direct expenses
6
Volunteer labor
7
Direct expense summary Add lines 2 through 5 in column (d)
8
Net gaming income summary Combine lines 1, column (d) and line 7
(c) Other gaming
(d) Total gaming
(add column (a)
through column (c))
E
D X
R E
E N
s
C
T S
Yes
IH No
% 1H Yes
No
%
1H Yes
No
Enter the state (s) in which the organization operates gaming activities
a Is the organization licensed to operate gaming activities in each of these states?
Yes
No
b If 'No,' explain
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------10a Were any of the organization ' s gaming licenses revoked , suspended or terminated during the tax year ?
ETNo
fl Yes
b If 'Yes,' explain
------------------------------------------------------------------------------------------------------------------------9
BAA
TEEA37O2
01/13/11
Schedule G (Form 990 or 990-EZ) 2010
Schedule G (Form 990 or 990 -EZ) 2010 Veterans of Forei g n Wars,
11 Does the organization operate gaming activities with nonmembers
De p artment of Texas 74-0964465
Yes
Is the organization a grantor , beneficiary or trustee of a trust or a member of a partnership or other entity formed to
administer charitable gaming?
12
-1 Yes
Indicate the percentage of gaming activity operated in
a The organization ' s facility
13a
b An outside facility
11316 1
14 Enter the name and address of the person who prepares the organization ' s gaming /special events books and records-
Page 3
No
[ No
13
Name ^
%
%
-------------------------------------------------------------
Address ^
15a Does the organization have a contact with a third party from whom the organization receives gaming revenue?
[ Yes
b If 'Yes,' enter the amount of gaming revenue received by the organization ^ $
and the amount
of gaming revenue retained by the third party ^
$
c If 'Yes,' enter name and address of the third party
Name m
[ No
-------------------------------------------------------------
Address ^
16
Gaming manager information:
Name ^
-------------------------------------------------------------
Gaming manager compensation
^
Description of services provided ^
F]Director/ officer
------------------------------------------------
11 Employee
[ Independent contractor
Mandatory distributions
17
a Is the organization required under state law to make charitable distributions from the gaming proceeds to retain the
state gaming license?
[ Yes
b Enter the amount of distributions required under state law to be distributed to other exempt organizations or spent in the
organization's own exem pt activities during the tax year ^ $
P rt V
BAA
[] No
Supplemental Information . Complete this part to provide the explanations required by Part I, line 2b,
columns (iii) and (v), and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also complete
this part to provide any additional information (see instructions).
TEEA3703
01/13/11
Schedule G (Form 990 or 990-EZ) 2010
SCHEDULE 0
(Form 990 or 990-EZ)
2010
Complete to p rovide information for responses to specific questions on
Form 990 or 990- EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Department of the Treasury
Internal Revenue Service
Name of the organization
Veter ans
of
OMB No 1545 0047
Supplemental Information to Form 990 or 990-EZ
Employer identification number
Fo rei gn W ars,
Department
of
74-0964465
Texas
Pt VI--B, Line lla Because of timing issues,
-------------------------
it is not possible
it-is
for
Council of Administration to meet to review the 990
------------------------------------------------------------_ _ _ _ _ _ _ _ _ _ _ _ _ _prior to-filing.-However,
the 990 is provided to
--------------each member of the Council prior tofilin9--I
______________are_invited_to
_ _ _ _ _ _ _ _ _ _ _ _ _ _concerns,
share-their comments,
they
questions and
-------------------
as well as -any objections, -to-the-990 ------------------
______________with_the Council.
In-addition,-the
Budget
Committee
---------------------
_ _ _ _ _ _ _ _ _ _ _ _ _ _conducts _a telephonic review with the firm or individual
----------------------------_ _ _ _ _ _ _ _ _ _ _ _ _ _preparing the 990 prior-to filing.- The
with the
990, -along -----------------
- _____________Audited_Financials,_are_reviewed with the Bu(jget__________________
_ _ _ _ _ _ _ _and_Finance_Committee and the Council at -a later,
----stated meetincZ ------------------------------------------Under the By=Laws
Pt-VI-A,-Line-7a
--------------
the organization is to be governed by_ _ ... ... ... ..
----------
_ _ _ _ _ _ _ _ _ _ _ _ _ _an annual Convention,
consisting of_several_present
______________and east-officers and delegates-elected-by Posts.
------------------------------ However,_the_Council_of_Administration,_consistincL______ __________
______________of officers-elected-by the annual Convention, is
----------------------------______________responsible_for_administerinci affairs.------_________
Pt VI-A,_ Line_7b _Under the
BV-Laws of -the Veterans of -Foreign Wars of _
______________the-United States,_the s>preme power of the organization--------------______________is
lodged in the State Convention, _consisting of the.
_ _ _ _ _ _ _ _ _ _ _ _ _ _State Officers,-Council-of Administration,_ _ _ _ _ _ _ _ _ _ _ _ _ _designated officers-of
-------------- elected_bv Posts.
State-Department,
--------------
----------------------
members and delegates _ _ _ - _ _ _
However,-the BY-Laws provide
----------------------
-------------- that-the -Council-of-Administration
is
responsible
for administering the affairs and transacting
BAA For Paperwork Reduction Act Notice , see the Instructions for Form 990 or 990 -EZ.
TEEA4901 1or26no
Schedule 0 (Form 990 or 990 -EZ) 2010
•
Schedule 0 (Form 990 or 990-EZ) 2010
Page 2
Name of the organizati on
Veterans
of
Employer Identiflntlon number
Foreign
Wars,
Department
of
74-0964465
Texas
business between Conventions . The Council is,
-------------- -----------------------------------------------------______________ essentiallyL JP e organization ' s_governinq bodes _ subject_____________
to the annual Convention.
-------------- -----------------------------------------------------Compensation paid to anyofficer is _ subj.ect_to
Pt VI - B,-Line - 15
------------------------- - --
______________ approval by_the_governinq body._ The_compensation __________________
______________ is based -on - similarly qualified_persons_in functionally _____________
comparable positions at_similar_organizations ._______
have
______________ Discussions _ regardinq compensating officers
------------------------______________ been documented- contemporaneously .______________________-______
Pt VI_ B,
Line
12c TheCouncil
of Administration
is responsible -for _ _ _ _
--------------
______________ administerinq affairs.-Each - officer-is required __________________to adhere to the Code of Ethics.
-------------- ----------------------------------------------------
Pt VI-C ,- Line - 19
The By= Laws_for_the_organization are available
---------------------------------------_____ online. _ The_conflict of_interestpolicy _ and______________________
-------------- financial statements -are -available to the public-____
______________ ^jpon reg uest
---
--------------------------------------------
Pt -VI-A ,- Line-8a _ The_ meetinqs and written actions are documented_by _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
------------- -
the_governinq bodX•---------------------------------------
Pt VI- A,-Line-6 - _ The_Oryanization
consists
of dues paying members _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
Fundraisiny_activies for support services
Pt III 1Line 2
------------------------------------------ - - -------
------------- -
for - veterans . --------------------------------------------
------------- ------------------------------------------------------------------- ------------------------------------------------------------------- ------------------------------------------------------------------- ------------------------------------------------------------------- ------------------------------------------------------------------- ------------------------------------------------------Schedule 0 (Form 990 or 990 -EZ) 2010
BAA
7EEA4902
10/26/10
OMB No 1545-0047
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
2010
- Complete if the organization answered 'Yes' to Form 990 , Part IV, line 33, 34, 35, 36, or 37.
Attach to Form 990. 1, See separate instructions.
Open to Public
Inspection
Name of the organization
Veterans of Foreign Wars,
Part I
Employer Identification number
Department of Texas
74-0964465
Identification of Disregarded Entities (Complete if the organization answered 'Yes' to Form 990, Part IV, line 33.)
-(a)
Name, address, and IN of disregarded entity
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Total Income
(e)
End-of-year assets
(f)
Direct controlling
entity
-------------------------------2
3
4
(51
--------------------------------
51 --------------------------------
tr ri ii II laenurlcation of rtelatea I ax-txempt organizations (c;omplete it the organization answered 'Yes' to Form 99U, Fart IV, line 34 because it had
one or more related tax-exempt organizations during the tax year.)
(a)
Name, address , and EIN of related organization
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Exempt Code
section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct controlling
entity
(g)
Sec 512(b)(13)
controlled entity?
Yes
(1) Dot. of Texas VFW Foundation 32-0021539 Advise and assist
--------------------8503 N IH 35 , Austin TX 78753
veterans
2
- --------------------------
TX
501(c)(3)
9
No
N/A
4
5
(6)-------------------------M-------------------------BAA For Paperwork Reduction Act Notice , see the Instructions for Form 990 .
TEEA5001
12/22/10
Schedule R (Form 990) 2010
Paget
74-0964465
Veterans of Foreign Wars, Department of Texas
Identification of Related Organizations Taxable as a Partnership (Complete if the organization answered 'Yes' to Form 990, Part IV, line 34
Schedule R (Form 990) 2010
Part III
because it had one or more related org anizations treated as a partnershi p durin g the tax year. )
(a)
Name, address, and EIN of
related organization
1
(b)
Primary activity
(c)
Legal
domicile
(state or
foreign
country)
(d)
Direct
controlling entity
(e)
Predominant
income (related,
unrelated, excluded
from tax under
sections 512-514)
(f)
Share of total
income
(g)
Share of
end-of-year
assets
(h)
Disproportionate
allocations'
Yes
N.
(I)
Code V-UBI
amount in box
20 of Schedule
K-1
(Form 1065)
(I)
General or
managing
partner?
Yes
(k)
Percentage
ownership
No
-------------
--------------------------2
--------------------------3
-----------------------------
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust (Complete if the organization answered 'Yes' to Form 990, Part IV,
line 34 because it had one or more related or g anizations treated as a corporation or trust during the tax year. )
(a)
Name, address, and EIN of related organization
(b)
Primary activity
(f)
(c)
(d)
(e)
Legal domicile
Direct
Type of entity Share of total income
(state or foreign controlling entity (C corp, S corp,
country)
1
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
or trust)
----------------------------
----------------------------------------------------------2
----------------------------------------------------------3
-------------------------------------------------------------------------------------BAA
TEEA5002
12/07/10
Schedule R (Form 990) 2010
Schedule R (Form 990) 2010
Veterans of Foreign Wars,
Department of Texas
74-0964465
Page 3
Part V Transactions With Related Organizations (Complete if the organization answered 'Yes' to Form 990, Part IV, line 34, 35, 35a, or 36.)
a
b
c
d
e
Note Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
During the tax year did the organization engage in any of the following transactions with one or more related organizations listed in Parts II-IV'
Receipt of (i) interest (ii) annuities (iii) royalties (iv) rent from a controlled entity
Gift, grant, or capital contribution to other organization(s)
Gift, grant, or capital contribution from other organization(s)
Loans or loan guarantees to or for other organization(s)
Loans or loan guarantees by other organization(s)
1a
1 b
1c
1d
1e
X
X
X
X
f
g
h
i
Sale of assets to other organization(s)
Purchase of assets from other organization(s)
Exchange of assets
Lease of facilities, equipment, or other assets to other organization(s)
1f
1
1h
1 i
X
X
X
X
1'
1k
X
Yes
j Lease of facilities, equipment, or other assets from other organization(s)
k Performance of services or membership or fundraising solicitations for other organization(s)
I Performance of services or membership or fundraising solicitations by other organization(s)
m Sharing of facilities, equipment, mailing lists, or other assets
n Sharing of paid employees
1I
1m
1 n
o Reimbursement paid to other organization for expenses
p Reimbursement paid by other organization for expenses
110
1p
q Other transfer of cash or property to other organization(s)
r Other transfer of cash or property from other organization(s)
2 If the answer to any of the above is 'Yes.' see the instructions for information on who must complete this line. including covered relationships and transaction thresholds
(a)
Name of other organization
(b)
Transaction
type (a-r)
(1 ) De p artment of Texas VFW Foundation
(c)
Amount involved
1
lr
No
X
X
X
X
X
X
X
X
(d)
Method of determining
amount involved
70,851. Cost
(2)
(3)
(4)
(5)
(6)
BAA
TEEA5003
12/23/10
Schedule R (Form 990) 2010
-
Schedule R (Form 990) 2010
1 Part VI
Veterans of Foreign Wars,
Department of Texas
74-09644 65
Page 4
Unrelated Organizations Taxable as a Partnership (Complete if the organization answered 'Yes' to Form 990, Part IV, line 37.)
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or
revenue) that was not a related organization See Instructions regarding exclusion for certain investment partnerships
(a)
(f)
(g)
(e)
(b)
Are al(d)rtners
t
Name, address , and EIN of entity
Primary activity
domicile
Legal (c)
Share of end-of-year Dispropor - Code V-UBI amount
section
(state or foreign
assets
in box 20 of
tionate
501(c)(3)
country)
allocations?
Schedule K - 1
organizations?
Form (1065)
Yes
No
Yes
No
gross
(h)
General or
managing
partner7
Yes
No
--------------------------------------------------------------------------------------------
2
--------------------------------------------------------------3
--------------------------------------------------------------4
--------------------------------------------------------------5
------------------------------
---------------------------------------------------------------
6
--------------------------------------------------------------_M -------------------------------------------------------------------------------------------8
------------------------------------------------ --------------BAA
TEEA5004
12/23/10
Schedule R (Form 990) 2010
Schedule R (Form 990) 2010 Veterans of Forei g n Wars, De p artment of Texas
Part II Supplemental Information
74-0964465
Page 5
Complete this part to provide additional information for responses to questions on Schedule R
(see instructions).
BAA
TEEA5005
07/16/10
Schedule R (Form 990) 2010