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.
89¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2021 · 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
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
25 mo
of spending, in cash
Looks good: 24.6 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
$4K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$227K
+115% vs prior year
Spent
$85K
To programs
89%
Net assets
$173K
By yearFY2020–FY2025
Revenue
$227K
FY2021▲ +115%
Tap a bar for its year
Revenue by fiscal year
FY2020$105K
FY2021$227K
FY2022$140K
FY2023$110K
FY2024$95K
FY2025$170K
Expenses
$85K
FY2021▼ -11%
Tap a bar for its year
Expenses by fiscal year
FY2020$96K
FY2021$85K
FY2022$88K
FY2023$173K
FY2024$203K
FY2025$175K
Net assets
$173K
FY2021▲ +438%
Tap a bar for its year
Net assets by fiscal year
FY2020$32K
FY2021$173K
FY2022$226K
FY2023$163K
FY2024$54K
FY2025$49K

From the FY2021 Form 990 (year ending May 2021) · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

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

89 cents of each dollar spent went to programs.

Program services 89% · $76K Management & general 10% · $8K Fundraising 1% · $1K

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

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Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Director/Board Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$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.

See War Legacies Project INC executive salaries →

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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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

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

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Provided by the organization

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3 programs · $76K · in their own filed words · FY2020
01

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 also investigates areas of Laos that may have potential dioxin contamination from the use of military herbicides in Laos during the American war.

$39Kprogram expense
02

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. It provides direct assistance to the families and/or children to provide livelihood support, improve housing conditions, medical care and/or adaptive equipment, support education and vocational training expenses, and…

$22Kprogram 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, Un-exploded ordnance and other war legacies on human health and the environment.

$14Kprogram expense

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 FY2021 990, line by line.

1The main four
Money inPt VIII
$227K
Ln 12
Gifts and grantsLn 1h$226K
Investment incomeLn 3$47
Money outPt IX
$85K
Ln 25
Programscol B$76K
Managementcol C$8K
Fundraisingcol D$1K
Owns and owesPt X
$173K
net assets · Ln 32
Cash and savingsLn 1–2$175K
Total assetsLn 16$177K
LiabilitiesLn 26$4K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$226K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Investment incomeLn 3$47
Total revenueLn 12$227K
Assets in detailPt X, end of year
CashLn 1$62K
SavingsLn 2$113K
Cash and savings togetherLn 1–2$175K
InvestmentsLn 11–13$750
Land, buildings, equipmentLn 10c$2K
Total assetsLn 16$177K
LiabilitiesLn 26$4K
Net assetsLn 32$173K
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 FY21End FY21
Cash and savingsLn 1–2$32K$175K
InvestmentsLn 11–13$750
Land, buildings, equipmentLn 10c$1K$2K
Total assetsLn 16$33K$177K
LiabilitiesLn 26$760$4K
Net assetsLn 32$32K$173K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$26K$26K
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$19K$16K$4K$0
Other salaries and wagesLn 7$10K$10K$0$0
Other employee benefitsLn 9$7K$6K$2K$0
Payroll taxesLn 10$2K$1K$334
Office expensesLn 13$4K$4K$195
Information technologyLn 14$9K$9K$187
OccupancyLn 16$2K$2K$0
TravelLn 17$253$253$0
Conferences, conventions and meetingsLn 19$297$297$0
InterestLn 20$202$175$27
Depreciation, depletion and amortizationLn 22$1K$0$1K
Other expenses (24a–d)Ln 24$3K$1K$663$1K
Total functional expensesLn 25$85K$76K$8K$1K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $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 Viewing $227K$85K$141K$173K 990 PDF
FY2020 $105K$96K$9K$32K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support F · Foreign O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $226,506 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $105,410$226,459
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $18$47
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $105,428$226,506
I-13 Grants and similar amounts paidPrior year $47,056$25,719
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $15,649$38,855
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $33,598$20,706
I-18 Total expensesPrior year $96,303$85,280
I-19 Revenue less expensesPrior year $9,125$141,226
Part VI · Governance 4 of 4 board members independent, 2 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $226,506 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$226,459
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$226,459
VIII-3 Investment incomeRelated to mission $47 · Unrelated business $0 · Excluded from tax $0$47
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $47 · Unrelated business $0 · Excluded from tax $0$226,506
Part IX · Statement of functional expenses $85,280 across 16 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $25,719$25,719
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $15,508 · Management $3,877 · Fundraising $0$19,385
IX-7 Other salaries and wagesPrograms $10,500 · Management $0 · Fundraising $0$10,500
IX-9 Other employee benefitsPrograms $5,565 · Management $1,872 · Fundraising $0$7,437
IX-10 Payroll taxesPrograms $1,199 · Management $334$1,533
IX-13 Office expensesPrograms $3,999 · Management $195$4,194
IX-14 Information technologyPrograms $9,220 · Management $187$9,407
IX-16 OccupancyPrograms $2,400 · Management $0$2,400
IX-17 TravelPrograms $253 · Management $0$253
IX-19 Conferences, conventions and meetingsPrograms $297 · Management $0$297
IX-20 InterestPrograms $175 · Management $27$202
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $1,063$1,063
IX-24 Other expenses (24a–d)Programs $1,029 · Management $663 · Fundraising $1,198$2,890
IX-25 Total functional expensesPrograms $75,864 · Management $8,218 · Fundraising $1,198$85,280
Part X · Balance sheet $177,361 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $28,979$61,567
X-2 Savings and temporary cash investmentsStart of year $2,683$113,089
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $1,352$1,955
X-11 Publicly traded securities$750
X-16 Total assetsStart of year $33,014$177,361
X-17 Accounts payable and accrued expensesStart of year $760$3,827
X-19 Deferred revenueStart of year $0$54
X-26 Total liabilitiesStart of year $760$3,881
X-27 Net assets without donor restrictionsStart of year $4,016$121,480
X-28 Net assets with donor restrictionsStart of year $28,238$52,000
X-32 Total net assets or fund balancesStart of year $32,254$173,480
X-33 Total liabilities and net assetsStart of year $33,014$177,361
Part XI · Reconciliation of net assets $173,480 net assets at year end
XI-1 Total revenue$226,506
XI-2 Total expenses$85,280
XI-3 Revenue less expenses$141,226
XI-4 Net assets at start of year$32,254
XI-5 Net unrealized gains (losses) on investments$0
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$173,480

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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