Operation Benjamin INC FY2024 filing

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Operation Benjamin conducts in-depth research on the religious practices of US soldiers who have been killed in action. This is accomplished to ensure that the grave markers of said soldiers accurately reflect the respective soldier's proper faith and religious community. The organization works closely with the United States government (ABMC) to verify whether markers are historically accurate.

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 37-1944137) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · 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
1 of 3
filings with a surplus
Average deficit $12K a year · 2% of revenue · last 3 filings
A surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
81%
of spending
81% of spending went to programs.
Pt IX · Ln 25 · col B
<0.1 mo
of spending, in cash
<0.1 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
8
named funders · $235K
8 funders name it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$59K
×26 of total assets
Liabilities are 2600% of assets.
Pt X · Ln 26
Independent board members
9
of 9 voting members
9 of 9 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$575K
+17% vs prior year
Spent
$600K
To programs
81%
Net assets
−$57K
By yearFY2020–FY2025
Revenue
$575K
FY2024▲ +17%
Tap a bar for its year
Revenue by fiscal year
FY2020$69K
FY2021$77K
FY2022$198K
FY2023$491K
FY2024$575K
FY2025$1.0M
Expenses
$600K
FY2024▲ +15%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022Not on file
FY2023$522K
FY2024$600K
FY2025$980K
Net assets
−$57K
FY2024▼ -79%
Tap a bar for its year
Net assets by fiscal year
FY2020$9K
FY2021−$3K
FY2022−$479
FY2023−$32K
FY2024−$57K
FY2025−$107K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

You’re viewing the FY2024 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 Aug 2019.

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

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $487K Management & general 10% · $58K Fundraising 9% · $55K

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

9 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Secretary-Treas
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Shalom Lamm’s $47K as President is at the 39th percentile of top reported officer pay among 1044 $100K–1M public & societal benefit 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.

See Operation Benjamin 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
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Researches US soldiers' religious practices to ensure accurate grave markers.

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1 program · $487K · in their own filed words · FY2024
01

Operation Benjamin does in depth research on US soldiers killed in action, toensure that the grave marker accurately reflects the soldier's proper faithcommunity. The organization works closely with the US government (American Battle Monuments Commission - ABMC) to be sure the markers are historically accurate.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 37-1944137) · Dispute this line
$487Kprogram 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
See all 8 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$575K
Ln 12
Gifts and grantsLn 1h$340K
Fees for servicesLn 2g$235K
Money outPt IX
$600K
Ln 25
Programscol B$487K
Managementcol C$58K
Fundraisingcol D$55K
Owns and owesPt X
−$57K
net assets · Ln 32
Cash and savingsLn 1–2$2K
Total assetsLn 16$2K
LiabilitiesLn 26$59K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$340K
Fees for servicesLn 2g$235K
Gains on assetsLn 7$0
Total revenueLn 12$575K
Assets in detailPt X, end of year
CashLn 1$2K
Cash and savings togetherLn 1–2$2K
Total assetsLn 16$2K
LiabilitiesLn 26$59K
Net assetsLn 32−$57K
OperationsPt I, VI
EmployeesI 50
VolunteersI 612
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$3K$2K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$3K$2K
LiabilitiesLn 26$35K$59K
Net assetsLn 32−$32K−$57K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of officers and key staff (Part IX, line 5)Ln 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$6K$6K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$289K$219K$29K$41K
Advertising and promotionLn 12$6K$5K$1K
Office expensesLn 13$41K$17K$20K$4K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$209K$202K$6K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$46K$43K$2K
All other expensesLn 24e$0
Total functional expensesLn 25$600K$487K$58K$55K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jul 30, 2026 $1.0M$980K$21K−$107K 990 PDF
FY2024 ViewingFiled with the IRS Aug 15, 2025 $575K$600K−$25K−$57K 990 PDF
FY2023Filed with the IRS Nov 10, 2024 $491K$522K−$31K−$32K 990 PDF
FY2022Filed with the IRS Jun 23, 2023 $198K−$479 990 PDF
FY2021Filed with the IRS Sep 19, 2022 $77K−$3K 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $69K$9K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $575,274 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $228,174$340,035
I-9 Program service revenuePrior year $262,710$235,239
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $490,884$575,274
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $522,110$600,237
I-18 Total expensesPrior year $522,110$600,237
I-19 Revenue less expensesPrior year −$31,226−$24,963
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $575,274 across 9 lines filed
VIII-1f All other contributions, gifts and grants$340,035
VIII-1h Total contributions, gifts and grants$340,035
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $235,239$235,239
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $235,239$575,274
Part IX · Statement of functional expenses $600,237 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of officers and key staff (Part IX, line 5)$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $6,500$6,500
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $219,214 · Management $29,263 · Fundraising $41,000$289,477
IX-12 Advertising and promotionPrograms $5,144 · Fundraising $1,287$6,431
IX-13 Office expensesPrograms $17,318 · Management $19,729 · Fundraising $3,550$40,597
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $202,163 · Fundraising $6,500$208,663
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsuranceManagement $2,999$2,999
IX-24 Other expenses (24a–d)Programs $43,270 · Fundraising $2,300$45,570
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $487,109 · Management $58,491 · Fundraising $54,637$600,237
Part X · Balance sheet $2,332 assets, 22 lines filed
X-1 Cash, non-interest-bearingStart of year $2,998$2,332
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-5 Loans to officers and key people$0
X-6 Loans to other insiders$0
X-7 Notes and loans receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $2,998$2,332
X-17 Accounts payable and accrued expensesStart of year $6,200$6,500
X-24 Unsecured notes and loans payableStart of year $28,503$52,500
X-26 Total liabilitiesStart of year $34,703$59,000
X-27 Net assets without donor restrictionsStart of year −$31,705−$56,668
X-32 Total net assets or fund balancesStart of year −$31,705−$56,668
X-33 Total liabilities and net assetsStart of year $2,998$2,332
Part XI · Reconciliation of net assets −$56,668 net assets at year end
XI-1 Total revenue$575,274
XI-2 Total expenses$600,237
XI-3 Revenue less expenses−$24,963
XI-4 Net assets at start of year−$31,705
XI-10 Net assets at end of year−$56,668

Form 990 e-file FY2024 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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