War Legacies Project INC FY2023 filing

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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.
93¢ of each $1 spent went to programs.
$52K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
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
A surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
93%
of spending
93% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$52K
to officers and key staff · 30% of spending
Pay to officers and key staff is 30% of spending.
Part VII, Section A
11.4 mo
of spending, in cash
11.4 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $85K
3 funders name it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$5K
3% of total assets
Liabilities are 3% of assets.
Pt X · Ln 26
Independent board members
5
of 5 voting members
5 of 5 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$110K
-22% vs prior year
Spent
$173K
To programs
93%
Net assets
$163K
By yearFY2020–FY2025
Revenue
$110K
FY2023▼ -22%
Tap a bar for its year
Revenue by fiscal year
FY2020$105K
FY2021$227K
FY2022$140K
FY2023$110K
FY2024$95K
FY2025$170K
Expenses
$173K
FY2023▲ +96%
Tap a bar for its year
Expenses by fiscal year
FY2020$96K
FY2021$85K
FY2022$88K
FY2023$173K
FY2024$203K
FY2025$175K
Net assets
$163K
FY2023▼ -28%
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 FY2023 Form 990 (year ending May 2023) · see the original

You’re viewing the FY2023 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

93 cents of each dollar spent went to programs.

Program services 93% · $161K Management & general 7% · $12K Fundraising 0% · $71

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

Something off? Claim to add context

Who runs it and what they're paid

6 people listed on the 990; $52K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Director/Board Secretary
$50,400Pt VII · Sec A
Director
$2,000Pt 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 →

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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3 programs · $161K · in their own filed words · FY2022
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. It provided direct assistance to 31 families and/or children in Quang Nam Province, Vietnam by assisting with livelihood support, improving housing conditions, supporting the costs of medical care and/or adaptive equipment…

$61Kprogram expense
02

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.

$58Kprogram expense
03

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 still have potential dioxin contamination from the use of military herbicides in Laos during the American war.

$43Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$110K
Ln 12
Gifts and grantsLn 1h$110K
Investment incomeLn 3$81
Money outPt IX
$173K
Ln 25
Programscol B$161K
Managementcol C$12K
Fundraisingcol D$71
Owns and owesPt X
$163K
net assets · Ln 32
Cash and savingsLn 1–2$165K
Total assetsLn 16$168K
LiabilitiesLn 26$5K
PeoplePt VI, VII
6
listed · VII A
PaidVII A2
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$110K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Investment incomeLn 3$81
Total revenueLn 12$110K
Assets in detailPt X, end of year
CashLn 1$68K
SavingsLn 2$97K
Cash and savings togetherLn 1–2$165K
Land, buildings, equipmentLn 10c$2K
InvestmentsLn 11–13$647
Total assetsLn 16$168K
LiabilitiesLn 26$5K
Net assetsLn 32$163K
OperationsPt I, VI
EmployeesI 51
VolunteersI 62
Fiscal year endsHeaderMay
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3More from this return
Abroad and in kindSch F, M
Grants to other countriesSch F Pt II–III$55K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$230K$165K
InvestmentsLn 11–13$521$647
Land, buildings, equipmentLn 10c$2K$2K
Total assetsLn 16$232K$168K
LiabilitiesLn 26$7K$5K
Net assetsLn 32$226K$163K
5Every 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$55K$55K
Benefits paid to or for membersLn 4$0$0
Pay of officers and key staff (Part IX, line 5)Ln 5$58K$50K$8K$0
Other salaries and wagesLn 7$16K$16K
Payroll taxesLn 10$4K$4K$297$0
Office expensesLn 13$8K$6K$2K$15
Information technologyLn 14$3K$3K$547$56
OccupancyLn 16$4K$4K
TravelLn 17$22K$22K$86
Conferences, conventions and meetingsLn 19$727$727
Depreciation, depletion and amortizationLn 22$899$776$123
Other expenses (24a–d)Ln 24$2K$663$1K$0
Total functional expensesLn 25$173K$161K$12K$71

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Apr 15, 2026 $170K$175K−$5K$49K 990 PDF
FY2024Filed with the IRS Apr 15, 2025 $95K$203K−$108K$54K 990 PDF
FY2023 ViewingFiled with the IRS Apr 15, 2024 $110K$173K−$63K$163K 990 PDF
FY2022Filed with the IRS Apr 15, 2023 $140K$88K$52K$226K 990 PDF
FY2021Filed with the IRS Apr 15, 2022 $227K$85K$141K$173K 990 PDF
FY2020Filed with the IRS Apr 15, 2021 $105K$96K$9K$32K 990 PDF

Schedules filed Part IV

A · Public support F · Foreign I · Grants O · Explanations
See the full FY2023 990
Part I · Summary $110,131 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $140,423$110,050
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $73$81
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $140,496$110,131
I-13 Grants and similar amounts paidPrior year $19,946$54,553
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $43,984$78,272
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $24,278$40,365
I-18 Total expensesPrior year $88,208$173,190
I-19 Revenue less expensesPrior year $52,288−$63,059
Part VI · Governance 5 of 5 board members independent, 2 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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 $110,131 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$110,050
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$110,050
VIII-3 Investment incomeRelated to mission $81 · Unrelated business $0 · Excluded from tax $0$81
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $81 · Unrelated business $0 · Excluded from tax $0$110,131
Part IX · Statement of functional expenses $173,190 across 14 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 $54,553$54,553
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $50,056 · Management $8,050 · Fundraising $0$58,106
IX-7 Other salaries and wagesPrograms $16,310$16,310
IX-10 Payroll taxesPrograms $3,559 · Management $297 · Fundraising $0$3,856
IX-13 Office expensesPrograms $6,366 · Management $1,596 · Fundraising $15$7,977
IX-14 Information technologyPrograms $2,600 · Management $547 · Fundraising $56$3,203
IX-16 OccupancyPrograms $4,200$4,200
IX-17 TravelPrograms $21,545 · Management $86$21,631
IX-19 Conferences, conventions and meetingsPrograms $727$727
IX-22 Depreciation, depletion and amortizationPrograms $776 · Management $123$899
IX-24 Other expenses (24a–d)Programs $663 · Management $1,065 · Fundraising $0$1,728
IX-25 Total functional expensesPrograms $161,355 · Management $11,764 · Fundraising $71$173,190
Part X · Balance sheet $167,650 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $56,572$67,590
X-2 Savings and temporary cash investmentsStart of year $173,232$97,198
X-10c Land, buildings and equipment, netStart of year $2,107$2,215
X-11 Publicly traded securitiesStart of year $521$647
X-16 Total assetsStart of year $232,432$167,650
X-17 Accounts payable and accrued expensesStart of year $6,763$4,915
X-19 Deferred revenueStart of year $56$0
X-26 Total liabilitiesStart of year $6,819$4,915
X-27 Net assets without donor restrictionsStart of year $162,648$148,135
X-28 Net assets with donor restrictionsStart of year $62,965$14,600
X-32 Total net assets or fund balancesStart of year $225,613$162,735
X-33 Total liabilities and net assetsStart of year $232,432$167,650
Part XI · Reconciliation of net assets $162,735 net assets at year end
XI-1 Total revenue$110,131
XI-2 Total expenses$173,190
XI-3 Revenue less expenses−$63,059
XI-4 Net assets at start of year$225,613
XI-5 Net unrealized gains (losses) on investments$126
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$55
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$162,735

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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