Veterans Of Foreign Wars Department Of New Hampshire, 2520 Vfw Berlin in Berlin, New Hampshire (NH)

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Veterans Of Foreign Wars Department Of New Hampshire, 2520 Vfw Berlin
Employer Identification Number (EIN)020212637
Name of OrganizationVeterans Of Foreign Wars Department Of New Hampshire
Secondary Name2520 Vfw Berlin
Address1107 Main St, Berlin, NH 03570-3035
ActivitiesVeterans activities, Patriotic activities
SubsectionPost or Organization of War Veterans
Ruling Date12/1963
DeductibilityContributions are deductible
FoundationAll organizations except 501(c)(3)
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$100,000 to $499,999
Income$100,000 to $499,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$164,400
Amount of Income$223,507
Form 990 Revenue Amount$95,618
National Taxonomy of Exempt Entities (NTEE)Public, Society Benefit - Multipurpose and Other: Military, Veterans' Organizations


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Amount of income in 2013: $223,507 (it was $246,115 in 2012)
Veterans Of Foreign Wars Department Of New Hampshire, 2520 Vfw Berlin: 

 $223,507
Other organizations performing similar types of work: 

 $191,722

Assets in 2013: $164,400 (it was $196,476 in 2012)
This organization: 

 $164,400
Other organizations performing similar types of work: 

 $195,919

Expenses in 2013: $126,156
This organization: 

 $126,156
Other organizations performing similar types of work: 

 $119,834

Income to expenses ratio in 2013: 1.8
This organization: 

 1.8
Other organizations performing similar types of work: 

 1.5

Grants share in income in 2013: 0.6%
This organization: 

 0.6%
Other organizations performing similar types of work: 

 16.6%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?NoNo
Is the organization required to complete Schedule B, Schedule of Contributors?NoNo
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
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?NoNo
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?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
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?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?NoNo
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)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
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?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?YesYes
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
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?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
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?NoNo
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?NoNo
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?NoNo
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?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
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?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
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?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 109600
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoNo
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 return00
Did the organization file all required federal employment tax returns?NoNo
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNo
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)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
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?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
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?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
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?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
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
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$8,460$12,150
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201120122013
Total revenue$105,033$117,357$95,618
Contributions, Gifts, Grants and Other Similar Amounts$1,348$1,098$577
Program Service Revenue$0$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$564$433$207
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$0$0$0
Net income/loss from gaming activities$35,233$31,596$21,546
Gross income from gaming activities$103,584$94,919$74,552
Less: direct expenses$68,351$63,323$53,006
Net income/loss from sales of inventory$67,888$84,230$73,288
Gross sales of inventory, less returns and allowances$132,929$149,665$148,171
Less: cost of goods sold$65,041$65,435$74,883
Miscellaneous Revenue$0$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$127,262$125,480$126,156
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$508$172
Compensation of current officers, directors, trustees, and key employees$13,660$8,460$12,150
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$41,595$45,174$42,060
Pension plan accruals and contributions$0$0
Other employee benefits$0$0
Payroll taxes$7,072$6,254$5,947
Fees for services (non-employees)
Management$0$0
Legal$0$0
Accounting$700$750
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$0$0
Advertising and promotion$0$0
Office expenses$1,209$397
Information technology$0$0
Royalties$0$0
Occupancy$28,703$33,645
Travel$0$0
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$1,039$1,563
Interest$0$0
Payments to affiliates$0$0
Depreciation, depletion, and amortization$5,317$3,991
Insurance$0$9,441
Other expenses$14,829$14,654
Other expenses$1,365$392
Other expenses$4,850$438
Other expenses$7,072$556
Balance Sheet
201120122013
Total assets$205,175$196,476$164,400
Cash - non-interest-bearing$142,111$118,809
Savings and temporary cash investments$0$0
Pledges and grants receivable, net$0$0
Accounts receivable, net$0$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$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
Notes and loans receivable, net$0$0
Inventories for sale or use$17,611$12,200
Prepaid expenses and deferred charges$0$0
Land, buildings, and equipment: cost or other basis$36,754$33,391
Investments - publicly traded securities$0$0
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$0$0
Total liabilities$3,613$3,037$1,499
Accounts payable and accrued expenses$3,037$1,499
Grants payable$0$0
Deferred revenue$0$0
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0
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
Total net assets or fund balances$201,562$193,439$162,901
Unrestricted net assets$193,439$162,901
Temporarily restricted net assets$0$0
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:Not provided
Number of organizations supported0
Sum of amounts of support$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Vietnam Veterans Of America Inc641 S Franklin Rd Po Box 37, Meridian, ID 83642ID1984-11$36,784,430
2Vietnam Veterans Of San Diego4141 Pacific Hwy, San Diego, CA 92110-2030CA1981-12$9,730,885
3Vietnam Veterans Of California Inc, Veterans Resource Ctrs Of AmericaPO BOX 378, Santa Rosa, CA 95402-0378CA1981-01$6,699,284
4The National Military Family Association Inc3601 Eisenhower Ave Ste 425, Alexandria, VA 22304-6460VA1986-06$4,022,802
5United Service Organizations, Uso Of North CarolinaPO BOX 91536, Raleigh, NC 27675-1536NC1972-11$3,296,485
6Women In Military Service For America Memorial Foundation Inc200 N Glebe Rd Ste 400, Arlington, VA 22203-3755VA1988-08$2,066,529
7Veterans First1161 N Broadway, Santa Ana, CA 92701CA1971-11$1,817,081
8Veterans Of Foreign Wars Of The United States Dept Of New York, Henry James Jones Post No 2937Po Box 385, Medford, NY 11763NY1972-10$1,747,106
9United Service Organizations Inc, Greater Jacksonville Area Uso CouncPO BOX 108, Jacksonville, FL 32212-0108FL1954-12$1,185,629
10Vietnam Veterans Of America Inc, 317 Chapter3027 Walnut St, Kansas City, MO 64108-3227MO1984-11$972,974
11Veterans Of Foreign Wars Of The United States Department Of Missou, 6274 Vfw-Mo115 Mimosa Ln, Ballwin, MO 63011-3076MO1966-08$856,144
12Veterans Of Foreign Wars Dept Of Minnesota, 428 Vfw-Minn9 18th Ave N, Saint Cloud, MN 56303-4545MN1949-12$820,606
13Veterans Of Foreign Wars Of The United States Department Of Ohio, 1058 Vfw1318 Putnam Ave, Zanesville, OH 43701-5939OH1940-12$772,801
14United Service Organizations Inc, Uso Central Florida Inc4100 George J Bean Pkwy Ste 2441, Tampa, FL 33607-5937FL1954-12$757,874
15Veterans Of Foreign Wars Department Of West Virginia, 629 Post802 Fairmont Ave, Fairmont, WV 26554-5138WV1972-02$673,930
16Veterans Of Vfw 5102, 5102 Vfw-Minn923 Chandler Ave N, Glencoe, MN 55336-2832MN1949-12$659,476
17Turner Brandon Post 7, Post 71760 Turner St, Clearwater, FL 33756-6247FL1946-03$551,531
18Veterans Of Foreign Wars Department Of New Hampshire, 2520 Vfw Berlin1107 Main St, Berlin, NH 03570-3035NH1963-12$223,507
19Veterans Of Foreign Wars Department Of New Hampshire, 3041 Veterans Of Foreign Wars Vfw N259 Main St, Lancaster, NH 03584-3035NH1963-12$173,661
20406th Fighter Group Wwii Memorial Foundation257 Mount Dearborn Road, Weare, NH 03281-5411NH1987-01$0
Number of organizations performing similar types of work
Alaska4
Arkansas4
Arizona2
California16
Colorado2
Connecticut4
District of Columbia4
Delaware1
Florida12
Georgia2
Hawaii2
Iowa3
Idaho2
Illinois7
Indiana2
Kansas8
Louisiana4
Massachusetts15
Maryland4
Maine1
Michigan1
Minnesota5
Missouri8
Montana2
North Carolina6
North Dakota2
Nebraska2
New Hampshire3
New Jersey5
New Mexico3
Nevada2
New York24
Ohio6
Oklahoma2
Oregon2
Pennsylvania9
Rhode Island3
South Carolina1
South Dakota4
Tennessee7
Texas13
Utah2
Virginia13
Vermont1
Washington2
Wisconsin3
West Virginia1
Total231
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralVeterans Of Foreign Wars Of The United States, Department Of NhPO BOX 267, Kingston, NH 03848-0267NH1963-12$313,931
SubordinateVeterans Of Foreign Wars Department Of New Hampshire, 5791 Vfw NhPO BOX 430, Hudson, NH 03051-0430NH1963-12$1,429,288
SubordinateVeterans Of Foreign Wars Department Of New Hampshire, 1670 Laconia Post143 Court St, Laconia, NH 03246-3638NH1963-12$589,258
SubordinateVeterans Of Foreign Wars Department Of New Hampshire, 5613 Vfw Jaffrey22 Hathorn Road, Jaffrey, NH 03452NH1963-12$515,250
SubordinateVeterans Of Foreign Wars Department Of New Hampshire, 1772 Vfw George J Maxfield43 Highland St, E Rochester, NH 03868-8528NH1963-12$512,961
SubordinateVeterans Of Foreign Wars Department Of New Hampshire, 3968 VfwPO BOX 505, Winchester, NH 03470-0505NH1963-12$383,722
SubordinateVeterans Of Foreign Wars Department Of New Hampshire, 4368 VfwPO BOX 71, Milford, NH 03055-0071NH1963-12$320,589
SubordinateVeterans Of Foreign Wars Department Of New Hampshire, 1698 Vfw FranklinPO BOX 143, Franklin, NH 03235-0143NH1963-12$312,181
SubordinateVeterans Of Foreign Wars Department Of New Hampshire, 4485 Vfw Dumont Lessard43 High St, Somersworth, NH 03878-2609NH1963-12$283,862
SubordinateVeterans Of Foreign Wars Department Of New Hampshire, 1617 Vfw18 Railroad Ave, Derry, NH 03038-2552NH1963-12$282,465
SubordinateVeterans Of Foreign Wars Department Of New Hampshire, 8641 Vfw-N HPO BOX 157, Merrimack, NH 03054-0157NH1963-12$265,855
SubordinateVeterans Of Foreign Wars Department Of New Hampshire, 8546 Vfw42 Noth Broadway, Salem, NH 03079NH1963-12$255,885
SubordinateVeterans Of Foreign Wars Department Of New Hampshire, 2520 Vfw Berlin1107 Main St, Berlin, NH 03570-3035NH1963-12$223,507
SubordinateVeterans Of Foreign Wars Department Of New Hampshire, 168 Vfw Nh238 Deer St, Portsmouth, NH 03801-3905NH1963-12$215,231
SubordinateVeterans Of Foreign Wars Department Of New Hampshire, 3041 Veterans Of Foreign Wars Vfw N259 Main St, Lancaster, NH 03584-3035NH1963-12$173,661
SubordinateVeterans Of Foreign Wars Department Of New HampshirePo Box 1031, Nashua, NH 03060NH1963-12$164,952
SubordinateVeterans Of Foreign Wars Department Of New Hampshire, 799 Vfw Keene Daley Whipple459 Winchester Street, Keene, NH 03431NH1963-12$163,421
SubordinateVeterans Of Foreign Wars Department Of New Hampshire, 4479 Vfw Raymond Post Maple WheadonPO BOX 751, Raymond, NH 03077-0751NH1963-12$153,945
SubordinateVeterans Of Foreign Wars Department Of New Hampshire, Vfw Post 816600 Cottage St, Littleton, NH 03561-4120NH1963-12$145,502
SubordinateVeterans Of Foreign Wars Department Of New Hampshire, 1631 Vfw Concord6 Court St, Concord, NH 03301-4306NH1963-12$137,463
Number of affiliated organizations
New Hampshire55
Vermont1
Total56

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