Veterans Of Foreign Wars Dept Of Missouri, 4105 Vfw Post in Florissant, Missouri (MO)

Veterans Of Foreign Wars Dept Of Missouri, 4105 Vfw Post
Employer Identification Number (EIN)	237096749
Name of Organization	Veterans Of Foreign Wars Dept Of Missouri
Secondary Name	4105 Vfw Post
In Care of Name	Richard Rosenkoetter
Address	410 Saint Francois St, Florissant, MO 63031-5018
Activities	Veterans activities, Patriotic activities
Subsection	Post or Organization of War Veterans
Ruling Date	01/1961
Deductibility	Contributions are deductible
Foundation	All organizations except 501(c)(3)
Organization	Association
Exempt Organization Status	Unconditional Exemption
Tax Period	06/2014
Assets	$100,000 to $499,999
Income	$100,000 to $499,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$124,683
Amount of Income	$310,254
Form 990 Revenue Amount	$98,873

Non-representatives - add comments:

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

	2012	2013	2014
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	No	No	No
Is the organization required to complete Schedule B, Schedule of Contributors?	No	No	No
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No	No
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 98-19?	No	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	No	No
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No	No
Did the organization report an amount for other liabilities?	No	No	No
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)?	No	No	No
Did the organization obtain separate, independent audited financial statements for the tax year?	No	No	No
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	No	No
Did the organization report more than $15,000 of gross income from gaming activities?	No	No	No
Did the organization operate one or more hospital facilities?	No	No	No
Did the organization attach a copy of its audited financial statements?	No	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	No	No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	No	No	No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No	No
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?	No	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No	No
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?	No	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No	No
Was the organization related to any tax-exempt or taxable entity?	No	No	No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No	No
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?	No	No	No

	2012	2013	2014
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096	0	0	0
The number of Forms W-2G	0	0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?	No	No	No
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	0	5	9
Did the organization file all required federal employment tax returns?	No	No	No
Did the organization have unrelated business gross income of $1,000 or more during the year?	Yes	Yes	No
Has it filed a Form 990-T for this year?	Yes	Yes	No
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)?	No	No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?	No	No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?	No	No	No
Did the organization file Form 8886-T?	No	No	No
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 as charitable contributions?	No	No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?	No	No	No
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?	No	No	No
Did the organization notify the donor of the value of the goods or services provided?	No	No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?	No	No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?	No	No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?	No	No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?	No	No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?	No	No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?	No	No	No
Did the sponsoring organization make any taxable distributions under section 4966?	No	No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?	No	No	No
Initiation fees and capital contributions	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0
Gross income from other sources	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?	No	No	No
The amount of tax-exempt interest received or accrued during the year	$0	$0	$0
Is the organization licensed to issue qualified health plans in more than one state?	No	No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans	$0	$0	$0
The amount of reserves on hand	$0	$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?	No	No	No
Has it filed a Form 720 to report these payments?	No	No	No

	2012	2013	2014
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$0	$0	$0
Total reportable compensation from related organizations	$0	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$0	$0	$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization	0	0	0
Total number of independent contractors who received more than $100,000 of compensation from the organization	0	0	0

	2012	2013	2014
Statement of Revenue
Total revenue	$16,957	$20,604	$98,873
Contributions, Gifts, Grants and Other Similar Amounts	$4,960	$5,388	$3,946
Program Service Revenue	$2,514	$1,827	$2,128
0	$2,514	$1,827	$2,128
All other program service revenue	$0	$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$0	$0	$7
Income from investment of tax-exempt bond proceeds	$0	$0	$0
Royalties	$0	$0	$0
Net rental income	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$0	$0	$0
Net income/loss from fundraising events	$-410	$7,364	$-876
Gross income from fundraising events	$2,242	$7,364	$4,050
Less: direct expenses	$2,652	$0	$4,926
Net income/loss from gaming activities	$0	$0	$0
Net income/loss from sales of inventory	$6,695	$1,652	$-35,957
Gross sales of inventory, less returns and allowances	$198,917	$223,990	$170,498
Less: cost of goods sold	$192,222	$222,338	$206,455
Miscellaneous Revenue	$3,198	$4,373	$129,625
0	$3,198	$4,373	$124,431
0	$0	$0	$5,194
All other revenue	$0	$0	$0

	2012	2013	2014
Statement of Functional Expenses
Total functional expenses	$15,607	$4,937	$108,236
Grants and other assistance to domestic organizations and domestic governments	$0	$0	$0
Grants and other assistance to domestic individuals	$0	$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals	$0	$0	$0
Benefits paid to or for members	$0	$0	$0
Compensation of current officers, directors, trustees, and key employees	$0	$0	$0
Compensation not included above, to disqualified persons	$0	$0	$0
Other salaries and wages	$0	$0	$33,577
Pension plan accruals and contributions	$0	$0	$0
Other employee benefits	$0	$0	$0
Payroll taxes	$0	$0	$9,702
Fees for services (non-employees)
Management	$0	$0	$0
Legal	$0	$0	$0
Accounting	$0	$0	$2,096
Lobbying	$0	$0	$0
Professional fundraising services	$0	$0	$0
Investment management fees	$0	$0	$0
Other	$0	$0	$0
Advertising and promotion	$0	$0	$264
Office expenses	$0	$0	$725
Information technology	$0	$0	$0
Royalties	$0	$0	$0
Occupancy	$0	$0	$0
Travel	$0	$0	$1,251
Payments of travel or entertainment expenses for any federal, state, or local public officials	$0	$0	$0
Conferences, conventions, and meetings	$0	$0	$0
Interest	$1,875	$0	$1,512
Payments to affiliates	$0	$0	$0
Depreciation, depletion, and amortization	$9,019	$0	$0
Insurance	$0	$0	$4,230
Other expenses	$2,000	$2,273	$16,200
Other expenses	$1,201	$865	$15,788
Other expenses	$728	$762	$12,043
Other expenses	$433	$700	$9,091
Other expenses	$0	$0	$1,757

	2012	2013	2014
Balance Sheet
Total assets	$123,390	$139,042	$124,683
Cash - non-interest-bearing	$28,136	$52,640	$47,096
Savings and temporary cash investments	$0	$0	$0
Pledges and grants receivable, net	$0	$0	$0
Accounts receivable, net	$0	$0	$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees	$0	$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations	$0	$0	$0
Notes and loans receivable, net	$0	$0	$0
Inventories for sale or use	$0	$0	$0
Prepaid expenses and deferred charges	$0	$0	$0
Land, buildings, and equipment: cost or other basis	$94,104	$85,252	$76,437
Investments - publicly traded securities	$0	$0	$0
Investments - other securities	$0	$0	$0
Investments - program-related	$0	$0	$0
Intangible assets	$0	$0	$0
Other assets	$1,150	$1,150	$1,150
Total liabilities	$27,795	$23,782	$18,794
Accounts payable and accrued expenses	$0	$0	$0
Grants payable	$0	$0	$0
Deferred revenue	$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0
Escrow or custodial account liability	$0	$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons	$0	$0	$0
Secured mortgages and notes payable to unrelated third parties	$27,795	$23,782	$18,794
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)	$0	$0	$0
Total net assets or fund balances	$95,595	$115,260	$105,889
Unrestricted net assets	$0	$0	$0
Temporarily restricted net assets	$0	$0	$0
Permanently restricted net assets	$0	$0	$0
Capital stock or trust principal, or current funds	$0	$0	$0
Paid-in or capital surplus, or land, building, or equipment fund	$0	$0	$0
Retained earnings, endowment, accumulated income, or other funds	$95,595	$115,260	$105,889

Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:	Not provided
Number of organizations supported	0
Sum of amounts of support	$0

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Id	Name	Address	State	Established	Total Income
Other organizations in Missouri
1	Veterans Of Foreign Wars Dept Of Missouri, Vfw Post #3118	1701 Country Club Drive, Pleasant Hill, MO 64080	MO	1967-08	$43,458
2	Veterans Of Foreign Wars Dept Of Missouri	217 S Frisco, Chaffee, MO 63740	MO	1967-08	$0
3	Veterans Of Foreign Wars Dept Of Missouri, 3168 Vfw Post	26050 Swindell Dr, Richland, MO 65556-7581	MO	1961-01	$913,832
4	Veterans Of Foreign Wars Dept Of Missouri, 3176 Vfw Post	PO BOX 349, Saint Robert, MO 65584	MO	1967-08	$131,700
5	Veterans Of Foreign Wars Dept Of Missouri, 3404 Vfw Post	1136 E Atlantic St, Springfield, MO 65803-3225	MO	1966-08	$283,693
6	Veterans Of Foreign Wars Dept Of Missouri, 3416 Vfw Post	PO BOX 9, Wappapello, MO 63966-0009	MO	1961-01	$328,853
7	Veterans Of Foreign Wars Dept Of Missouri, 35 Vfw Post	105 Irwin Dr, Jefferson Cty, MO 65109-3348	MO	1961-01	$16,062
8	Veterans Of Foreign Wars Dept Of Missouri, 3838 Vfw Post	1049 N Kingshighway St, Cpe Girardeau, MO 63701-3502	MO	1966-04	$733,580
9	Veterans Of Foreign Wars Dept Of Missouri, 3944 Vfw Post	10815 Midland Blvd, Saint Louis, MO 63114-1841	MO	1961-01	$1,566,997
10	Veterans Of Foreign Wars Dept Of Missouri, 4043 Vfw Post	PO BOX 4, Liberty, MO 64069-0004	MO	1967-08	$19,916
11	Veterans Of Foreign Wars Dept Of Missouri, 4105 Vfw Post	410 Saint Francois St, Florissant, MO 63031-5018	MO	1961-01	$310,254
12	Veterans Of Foreign Wars Dept Of Missouri, 4142 Vfw Post	1412 Waldo Halter Dr, Neosho, MO 64850	MO	1961-01	$149,797
13	Veterans Of Foreign Wars Dept Of Missouri	Hwy 100 West, Hermann, MO 65041	MO	1961-01	$4,657
14	Veterans Of Foreign Wars Dept Of Missouri, 4195 Vfw Post	PO BOX 113, Knob Noster, MO 65336-0113	MO	1961-01	$151,189
15	Veterans Of Foreign Wars Dept Of Missouri, 4282 Vfw Post	PO BOX 13, Perryville, MO 63775-0013	MO	1961-01	$683,209
16	Veterans Of Foreign Wars Dept Of Missouri, 4342 Vfw Post	Rr 3 Box 8bb, Kahoka, MO 63445-9402	MO	1971-12	$144,966
17	Veterans Of Foreign Wars Dept Of Missouri	Po Box 356, Drexel, MO 64742	MO	1961-01	$0
18	Veterans Of Foreign Wars Dept Of Missouri, 4593 Vfw Post	129 N Main Ave, Republic, MO 65738-1470	MO	1961-01	$63,842
19	Veterans Of Foreign Wars Dept Of Missouri, 473 Vfw Post	13801 Holmes Rd, Cabool, MO 65689-9167	MO	1967-08	$222,636
20	Veterans Of Foreign Wars Dept Of Missouri, 4956 Vfw Post	PO BOX 718, Crocker, MO 65452-0718	MO	1961-01	$137,524

Affiliation	Name	Address	State	Established	Total Income
20 biggest affiliated organizations
Central	Veterans Of Foreign Wars Dept Of Missouri	20433 Raintree Rd, Warsaw, MO 65355	MO	1961-01	$1,265,943
Subordinate	Veterans Of Foreign Wars Dept Of Missouri, 3944 Vfw Post	10815 Midland Blvd, Saint Louis, MO 63114-1841	MO	1961-01	$1,566,997
Subordinate	Veterans Of Foreign Wars Dept Of Missouri, 3168 Vfw Post	26050 Swindell Dr, Richland, MO 65556-7581	MO	1961-01	$913,832
Subordinate	Veterans Of Foreign Wars Of The United States Department Of Missou, 6274 Vfw-Mo	115 Mimosa Ln, Ballwin, MO 63011-3076	MO	1966-08	$856,144
Subordinate	Veterans Of Foreign Wars Dept Of Missouri, 2866 Vfw Post	66 Vfw Ln, Saint Charles, MO 63303-5168	MO	1961-01	$839,963
Subordinate	Veterans Of Foreign Wars Dept Of Missouri, 3838 Vfw Post	1049 N Kingshighway St, Cpe Girardeau, MO 63701-3502	MO	1966-04	$733,580
Subordinate	Veterans Of Foreign Wars Dept Of Missouri	P O Box 249, Mexico, MO 65265	MO	1961-01	$692,878
Subordinate	Veterans Of Foreign Wars Dept Of Missouri, 4282 Vfw Post	PO BOX 13, Perryville, MO 63775-0013	MO	1961-01	$683,209
Subordinate	Veterans Of Foreign Wars Dept Of Missouri, 2593 Vfw Post	2301 Church Rd, Arnold, MO 63010-2109	MO	1967-08	$676,090
Subordinate	Veterans Of Foreign Wars Dept Of, 3174 Vfw Post	709 Smith Ave, Sikeston, MO 63801-5251	MO	1967-08	$648,600
Subordinate	Veterans Of Foreign Wars Dept Of Missouri, 5789 Vfw Post	329 Se Douglas St, Lees Summit, MO 64063-2709	MO	1961-01	$587,993
Subordinate	Veterans Of Foreign Wars Dept Of Missouri, 2184 Vfw Post	6327 Lemay Ferry Rd, Saint Louis, MO 63129-2807	MO	1967-08	$493,933
Subordinate	Veterans Of Foreign Wars Dept Of Missouri, 5608 Vfw Post	18775 State Route Kk, Saint James, MO 65559-1748	MO	1961-01	$492,050
Subordinate	Veterans Of Foreign Wars Dept Of Missouri, 2661 Vfw Post	813 Jefferson St, Washington, MO 63090-4408	MO	1961-01	$457,003
Subordinate	Veterans Of Foreign Wars Dept Of Missouri, 5923 Vfw Post	PO BOX 407, Camdenton, MO 65020-0407	MO	1966-08	$406,157
Subordinate	Veterans Of Foreign Wars Dept Of Missouri, 2654 Vfw Post	PO BOX 1, Moberly, MO 65270-0001	MO	1961-01	$402,518
Subordinate	Veterans Of Foreign Wars Dept Of Missouri, 1668 Vfw Post	821 N 4th St, Saint Joseph, MO 64501-1139	MO	1943-12	$382,480
Subordinate	Veterans Of Foreign Wars Dept Of Missouri, 534 Vfw Post	PO BOX 605, Joplin, MO 64802-0605	MO	1967-08	$370,178
Subordinate	Veterans Of Foreign Wars Dept Of Missouri, 5651 Vfw Post	PO BOX 36, New Melle, MO 63365-0036	MO	1961-01	$359,712
Subordinate	Veterans Of Foreign Wars Dept Of Missouri, 3976 Vrw Post	12810 E Kentucky Rd, Sugar, MO 63001	MO	1961-01	$351,331

Number of affiliated organizations

Iowa	1
Missouri	284

International

Total

286

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