War Legacies Project INC

Tax-deductible

Chester, VT501(c)(3)EducationEIN 26-1947398

WLP provides direct humanitarian assistance in the form of medical care, educational support and income generation to families heavily impacted by the war in Southeast Asia. WLP educates Americans about the impacts of war and provides information to veterans and others about Agent Orange/Dioxin.

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
Run by 2 volunteers and 1 employee.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $4K a year · 3% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$8K
to officers and key staff · 4% of spending
Top officer’s pay lower than 93% of similar orgs
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $85K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$5K
9% of total assets
Looks good: liabilities are 9% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 7 voting members
Looks good: 6 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$170K
+80% vs prior year
Spent
$175K
To programs
96%
Net assets
$49K
By yearFY2020–FY2025
Revenue
$170K
FY2025▲ +80%
Revenue by fiscal year
FY2020$105K
FY2021$227K
FY2022$140K
FY2023$110K
FY2024$95K
FY2025$170K
Expenses
$175K
FY2025▼ -14%
Expenses by fiscal year
FY2020$96K
FY2021$85K
FY2022$88K
FY2023$173K
FY2024$203K
FY2025$175K
Net assets
$49K
FY2025▼ -9%
Net assets by fiscal year
FY2020$32K
FY2021$173K
FY2022$226K
FY2023$163K
FY2024$54K
FY2025$49K

From the FY2025 Form 990 (year ending May 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 2009.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $168K Management & general 4% · $7K Fundraising 0% · $196

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

7 people listed on the 990; $8K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director/Board Secretary
$7,754Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Susan Hammond’s $8K as Executive Director/Board Secretary is at the 7th percentile of top reported officer pay among 1612 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2020
Susan Hammond$7,754$38,769$50,400$25,200$9,692
Bee Vang—$10,000$2,000——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes
  • Loans to or from officersSch L · Pt II2 listed

Programs and updates

Provides medical care, education, and income support to war-affected families and educates Americans about war's impacts.

Provided by the organization

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3 program services account for $149K of program spending, described in the organization's own filed words · FY2024.
01

Humanitarian Assistance Program for People with Disabilities

The program focuses on poor families in Vietnam with one or more children with severe and/or multiple disabilities. In partnership with the Quang Nam Red Cross the program provided direct assistance to 31 families that included 36 children/youths with disabilities in Quang Nam Province, Vietnam.

$66Kprogram expense
02

Support to People with Disabilities in Laos

The project identifies and provides health care and educational support to children and youths with disabilities along the former Ho Chi Minh Trail area of Laos. The project surveyed 126 villages in 5 districts of Salavan and Savannakhet provinces of Laos along the former Ho Chi Minh Trail area.

$41Kprogram expense
03

Agent Orange Education Project

Provides information to veterans and their families, non-profits, students, journalists, film-makers and the general public about the impacts of Agent Orange/Dioxin, Unexploded ordnance and other war legacies on human health and the environment.

$41Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 3 funders$85K
See all 3 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$170K
Ln 12
Gifts and grantsLn 1h$170K
Investment incomeLn 3$35
Money outPt IX
$175K
Ln 25
Programscol B$168K
Managementcol C$7K
Fundraisingcol D$196
Owns and owesPt X
$49K
net assets · Ln 32
Cash and savingsLn 1–2$49K
Total assetsLn 16$55K
LiabilitiesLn 26$5K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$170K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Investment incomeLn 3$35
Total revenueLn 12$170K
Assets in detailPt X, end of year
CashLn 1$25K
SavingsLn 2$25K
Cash and savings togetherLn 1–2$49K
InvestmentsLn 11–13$662
Land, buildings, equipmentLn 10c$1K
Total assetsLn 16$55K
LiabilitiesLn 26$5K
Net assetsLn 32$49K
OperationsPt I, VI
EmployeesI 51
VolunteersI 62
Fiscal year endsHeaderMay
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$58K$49K
InvestmentsLn 11–13$634$662
Land, buildings, equipmentLn 10c$2K$1K
Total assetsLn 16$60K$55K
LiabilitiesLn 26$6K$5K
Net assetsLn 32$54K$49K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$500$500
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$84K$84K
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$25K$21K$4K$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$12K$12K$0$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$8K$8K$0$0
Payroll taxesLn 10$2K$2K$305
Office expensesLn 13$8K$7K$871$196
Information technologyLn 14$2K$2K$250$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$7K$7K$0$0
TravelLn 17$23K$22K$751$0
Conferences, conventions and meetingsLn 19$2K$2K
InterestLn 20$0$0
Payments to affiliatesLn 21$0$0
Depreciation, depletion and amortizationLn 22$904$0$904
InsuranceLn 23$0$0$0
Total functional expensesLn 25$175K$168K$7K$196

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $170K$175K−$5K$49K 990 PDF
FY2024 $95K$203K−$108K$54K 990 PDF
FY2023 $110K$173K−$63K$163K 990 PDF
FY2022 $140K$88K$52K$226K 990 PDF
FY2021 $227K$85K$141K$173K 990 PDF
FY2020 $105K$96K$9K$32K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $170,090 across 11 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$170,055
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$170,055
VIII-3 Investment incomeRelated to mission $35 · Unrelated business $0 · Excluded from tax $0$35
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $35 · Unrelated business $0 · Excluded from tax $0$170,090
Part IX · Statement of functional expenses $174,842 across 20 lines filed
IX-1 Grants to domestic organizationsPrograms $500$500
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $84,443$84,443
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $21,323 · Management $3,877 · Fundraising $0$25,200
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $11,830 · Management $0 · Fundraising $0$11,830
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $8,410 · Management $0 · Fundraising $0$8,410
IX-10 Payroll taxesPrograms $1,650 · Management $305$1,955
IX-13 Office expensesPrograms $6,781 · Management $871 · Fundraising $196$7,848
IX-14 Information technologyPrograms $2,074 · Management $250 · Fundraising $0$2,324
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $7,200 · Management $0 · Fundraising $0$7,200
IX-17 TravelPrograms $21,806 · Management $751 · Fundraising $0$22,557
IX-19 Conferences, conventions and meetingsPrograms $1,671$1,671
IX-20 InterestPrograms $0$0
IX-21 Payments to affiliatesPrograms $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $904$904
IX-23 InsurancePrograms $0 · Management $0$0
IX-25 Total functional expensesPrograms $167,688 · Management $6,958 · Fundraising $196$174,842
Part X · Balance sheet $54,694 assets, 11 lines filed
Asset lines not itemized here account for $3,359; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $33,061$24,754
X-2 Savings and temporary cash investmentsStart of year $24,586$24,673
X-10c Land, buildings and equipment, netStart of year $1,807$1,246
X-11 Publicly traded securitiesStart of year $634$662
X-16 Total assetsStart of year $60,088$54,694
X-17 Accounts payable and accrued expensesStart of year $5,865$5,195
X-26 Total liabilitiesStart of year $5,865$5,195
X-27 Net assets without donor restrictionsStart of year $37,055$11,365
X-28 Net assets with donor restrictionsStart of year $17,168$38,134
X-32 Total net assets or fund balancesStart of year $54,223$49,499
X-33 Total liabilities and net assetsStart of year $60,088$54,694
Part XI · Reconciliation of net assets $49,499 net assets at year end
XI-1 Total revenue$170,090
XI-2 Total expenses$174,842
XI-3 Revenue less expenses−$4,752
XI-4 Net assets at start of year$54,223
XI-5 Net unrealized gains (losses) on investments$28
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$49,499

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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