som990 Return of Organization Exempt From Income Tax eee » Go to www.irs.gov/Form990 for instructions and the latest information. pera Treasury "For the 2023 calendar year, or tax year beginning 01-01-2022 12-33-2022 [Etlame of organzabon D Employer identification number ‘Vetrans of foreign Wars ‘and endi B check if applicable address change 1D name change 5 Roderick Russell ceo Churchill Downs VFW Post 22924 61-0518598 Fl exenterined amended retum | ~Wurber and etreat (or 7.0, bax trl nat GeIvered wo BTR RGR E Telephone number 1 (502) 638-2 1D Appkeation pending - iy or oun, Sate or province, county, and ZIP ar Torign postal code Couivile, KY 402168326, cree mate $ 4404.27 F Name and address of princpal oficer T(a) To this a group return for Roderick Russell = 3540 Wheeler Ave subordinates? Oves Mino iouivile, KY” 402151647 (by Ace al subordinates Dives Cho 1 Tacoremot 8206] soxioya) A sou (19) 4 insertno) CD avertaytyor O27 IF No," attach alist, Se instructions J Websites SYK) Group exemption number m Krom of eaanzaton; SD cororaton CI trust CO) assocavon CI other rant erate ese M etic corse Sommary 1 Briefly descrive the organization's meson or mast significant aides ‘The Organization supports ts Veteran members as well 3s handcapped and hospitalized Veterans who are hospitalized inthe local Veterans Hosptal Te provides fnancial supsor/fllowahip vi ts facies. 2. check this box » [1] ithe organization discontinued its operations or disposed of more than 25% ofits net assets. 3 Number of vating members of te governing Body (PartVI ine 1a) + == 3 4 Number of independent voting members of the governing body (Part V,line 18) + 4 5 Total numberof individuals employed in calendar year 2022 (Pat, ine 28) 5 6 Total numberof volunteers (estate ifnecessary) vee we eee 6 7a, Total unrelated business revere from Part Vil, column (C),ling 12. - ee wee 7a 3334 bb Net unrelated business taxable income from Form 990-7, PartIjline 2. ss 1 ss |b Prior Vear Current Year | ® Contributions and grants (Pa Vil ine th) eee rr] 33200 Z | 9 Program service reverue (Patil, ne 25). sv ve ew 3 2 10 Investment income (Part Vill, column (A), lines 3,4,and7d) . 6 6 o 11 Other revenue (Part Vl, column (R), lines 5, 64, 8, 9e, 106, and 11) 111 589 709,784 42. Total ravenue—add lines 6 through 11 (must equal Part Vil, coln (A), line 12) 113,509 77,988 43. Grants and similar amounts paid (PartX, column (A), fines 1-3). + 759 12,208 44 Benefits pad to or for members (Pat, calimn (A) ne 4)» se 3 ig, |15 Salaries, other compensation, employee benefits (Par IX, column (A), lines 5-10) 3 2 | 102 professional fundrsising fees (Part IX, column (A), line He). swe 3 E |b eta undrating expences (Pat IX, sun (0), ne 25) PO 3 ha Other expenses (Part IX, column (A), lines 11a-1id, 11f-24e) . . 6 + 72,139| 66,951 48 Total expenses. Add lines 19-17 (must equal Part, column (A), ine 25) 72,205 e154 19 Revenue less exoenses, Subtract ine 19 from line 12. vs ss 41,515 31,830 z ining of Carvet Year] End af Your a ° Ba [20 Total assets (Part, line 16) 6. ee 442,060] 453,575 2 | 21 rouatuabites Panne 26) 16,183 33,068 ZEz | 22 Net assets or fund balances. Subtract line 21 fromline 20... + + 325,877| 357,207 Signature Block Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowlege and belle, Rs true, care, and complete, Dedartion of prepare other than ote) ls based onal lfometion of which preparer has ony tnowledge , Saar ae Sign ) s Here Roderick Russell Quartermaster Sota ; enack | poneazoce Paid self-employed Preparer | Tetons > bana owescnUc rms ENB 47. 2505006 Use Only Firm's address ® 7712 Cottage Cove Way Phone no. (502) 361-4065, Louse 40244 May the IRS dace this return wth the preparer shown above? (eee instructions) + == Elves Ono For Paperwork Reduction Act Notice, see the ceparate Instructions. Tat. No. 112827 Form 990 (2022)Form 990 (2022) Page 2 ‘Statement of Program Service Accomplishments Check if Schedule O contains aresponse or note toanylineinthisPani» =» » +) + +++)... O I Bret descrbe the organization's mission The Organization supports its Veteran members as well as handicapped and hospitalized Veterans who are hospitalized in the local Veterans hospital Ie provides financial support/fellowship via its facies, 2 Did the organization undertake any significant program services during the year which were not listed on the prier Form 990 or 990-EZ? Co oe . . Oves If "Yes," describe these new services on Schedule 0. 2. Did the organization cease conducting, oF make significant changes in how it conduets, any program sevice? Des If "Yes," describe these changes on Schedule O, 4 Describe the organization's program service accomplishments for each ofits three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. 4a (Code VBpenses 5 including orate oF ) (Revenue § 7 ‘See Addional Osta 4b (Code VBepenees S| including grants oF ) (Revenue s 7 ae (Coe )(eepenses s| including grants oF ) (Revenues 7 “4d Other program services (Describe in Schedule 0.) (Expenses $ including grants of $ ) (Revenue $ ) 4e_Total program service expenses Form 590 (2022)Form 990 (2022) Page 3 Checklist of Required Schedules Yes | No 1. Is the organization described in section 501(c)(3) or 4947(a)1) (ther than a private foundation)? If Yes," complete Yee Schedule & 2) ee rar eee 2. Is the organization required to complete Schedule B, Schedule of Contributors? See instruction. z Ne 3d the organization engage in director indirect paltical carnpalgn activites on behalf of ar in opposition to candidates No for pubic ofice? If Yes: complete Schedule . Pat 3 4. Section 502(c)(3) organizations. Oi the organization engage in lobbying activities, or have a section 504(h) Slecton in effec oon tne tax year? Tres, complete Schedule C, Par ‘ 5 Is the organization a section 501(c)(4), 502(c)(5), or 502(c)(6) organization that receives membership dues, assessments, or smiar amounts as defined in Rev. Proc 98-19? If "Yes," complete Schedule © Parti. ; Ne 6 id the organization maintain any donor advised funds or any similar funds or accounts far which donors have the right tered advice on he dstibuten onvetent of aunts such und or sceute? "ex," compete Schedule D,Part |. soe a . no eee . . 6 No 7 bate xganzaton civ or ol consti eaten ncung easement fo prearve open sce, the environment, historic land areas, or historic structures? If “Yes,” complete Schedule D, Part i! 7 No 8 Did the organization maintain collections of works of at, historical treasures, or other similar assets? If “Yes 8 No complete Schedule D, Par Il see ne ees 9 Did the organization reprt an amount in Pat X; ine 21 fr escrow or custoial account lablity; serve as a custodian for amounts not Isted In Par X, or provide credit counseling, debt managemerts credit repait,or debt negotiation services? If "Yes," complete Schedule D, Part IV. 9 No 10 Did the organization, ircty or through a related organization, hold asets in temporarly restricted endowments, | 10 No permanent endowments, or quasi endowments? Ife,” complete Schedule D, PatV. « - 11 Ifthe organization's answer to any ofthe following questions is "Yes, then compete Schedule D, Parts VL, VI, VII, 1x or Xs a0 applicable 2 id the organization report an amount fr land, buildings, and equipment in PartX, line 0 7f Yes," complete y Schedule D,PartVl. 9) ot ee aa| Yes bid the organization report an amount for investments—other secures in Part, line 12 that is $% or more of ts total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part Vil ess 11b No Did the organization report an amount fr investments—program related in Pat; line 23 that is 52 or mors ofits total assets reported in Part X, line 16? If "Yes,” complete Schedule D, Part Vill woe tic No 4. Did the organization report an amount for other assets in Part X ine 35 that ie 5% or more of ts total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX . Se tid No «Did the organization report an amount fr ater lables in Part X, in 257 "es," complete Schedule, Partx ae Ne f Did the organization's separate or consolidated financial statements forthe tax year include a footnote that aderesses the organizations lbliy fr uncertain tax positions uncer FIN a8 {ASC.740)? IT "Yes," complete Schedule D, Pat | aa No 12 id he organisation obtain senate, indanenden ued Fanci states for the a yor? Ie," compete Schedule B, Parte Xtand Ms : : an : 320 No bb Was the organization included in consolidated, independent audted nancial statements forthe tax year? va CY If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional ° 13 _ Is the organization a school described in section 170(b)(1)(A)(il)? If "Yes," complete Schedule E a nT 14a Did the organization maintain an office, employees, or agents outside ofthe United States? 14a No bid the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, Busines, marines and program survc atriee cts ste Une Sintec appragee orogn invents valued at $100,000 or more? if "Yes," complete Schedule F, Parts I and IV 14 No 35 Dita ergaiation part n at clu (Ane 3, mare than 45000 gran oathar asians tor fray foreign organization? If "Yes,” complete Schedule F, Parts II and IV 15, No 16 Did the organization ceport on PatiX, eau (A), ne 3, mare tan $500 of gsrepte or other assistance to ‘or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV . 16 No 17. Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Park, | gy | Yes Cclumn (A), ines 6 and 14? IF Yes," complete Schedule G, Part. See instructions. 18 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Pat Vil, lines Le and 8a? If "Ye," complete Schedule G, Pati! « ee eee ene ee 18 No 39 ise oxanzatn report mere tan $35,000 ges nee em gaming ates en Pati Ine seg¥es” ag Ty complete Schedule G, Part il! . * es 20a Did the organization operate one or more hospital facies? If "Yes," complete Schedule H aoa 5 bb "Yes" to ine 208, cd te organization attach a copy of ts aulted financial statements to this retuen zo 21. Did the organization ceport more than $5,000 of grants or other asistance to any domestic organization or domestic | aq Ne government on Part Ix, column (A), line 1? JF "Yes," complete Schedule f, Parts I and Il « S50Form 990 (2022) Page 4 Checklist of Required Schedules (continued) Yes | No 22 Did the organization report mare than $5,000 of grants or other assatance too for domestic india on Paix, a3 | column (A), line 2? If "Yes," complete Schedule I, Parts I and HI « es 23._Di the organization answer "Yes" to Pat Vl, Section A, line 3, 4, or 5, about compensation of the organizations current and former officers, directors, trustees, hey es yess, and highest compensated employees? If "Yes, ’ 23 No. complete Schedule} ve ees see eee 24a Did the organization have a tax-exempt bond issue with an outstanding prinspal amount of rere than $00,000 as of the last day ofthe year, that was issued after December 31, 20027 If Yes,- answer lines 24D trough Sad and complete Schedule K. If "No," go to line 25a . rs noe . 24a No bid the organization invest any proceeds of taxcexempt bonds beyond a temporary period exception? a a € Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? 24 No 4. Did the organization act as an “on behalf of iasuer for bonds outstanding at any time during the yea?» . [aaa We 25a Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with eequalited person during the year? If"Yes," complete Schedule 1, Part! aaa b Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in prior year, and tate asacton nas ot Deen repre on any tte ergunatn spar Forms 99 or 990-827 Yes complete | 25b Schedule Par | aaa nee eee eee NS 26 Did the organization report any amount on Pat X, line Sor 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controled entity or family | 26 5 member of any of these persons? it Yes," complete Schedule, Partie sss ess ess 27° Did the organization provide a grant or other assistance to any current or former offcer, director, trustee, key trnployee, creator or founder, substantial contibutr, or employes thereof, a grant selection cortmitaee member, oto | 7 5 "25% controled enty (iniding an employee thereof) or family rember of any ofthese persona? ff "Yes,- complate Schedule Lan il we ne en ee we eee 28 Was the organization a party toa business transaction with one ofthe following partes (sae the Schedule L, Part IV instructions for applicable filng thresholds, condtons, and exceptions) a A-curent or former officer, director, trustee, key employes, crestor or founder, oF substantial contributor? if "Yes," complete Schedule, Pari sr ne ee tate ng towne crt eee et | ogg No bb A family member of any individual described inline 2887 If “es,” complete Schedule , Part IV « 2b No 35% controled enty of oe or more indus and/or gains described inne 208 o 29671 "es," compete Schedule L, Part iV . 28 No 29. Di the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M « 29 5 20 01d te organization eceive contributions ofa, histori treasurs,octher sinflar sets, or quail conservation contributions? If "Yes," complete Schedule M. . . 30 No 31. Did the organization liquidate, terminate, orcssolve and ceate operations? If Yes,” complete Schedule, Part 3 Ne 22. Did the erga sel, exchange pose for want mare than 25% ene ase "Yes," compete ‘Schedule N, Part it. oe oo oe . . aoe soe . 32 No 33.__Did the organization onn 200% of an entity ssregarded a5 separate from the open under Reulstions sectons 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part! . . eee 33, No 24 Waste organzaton elated to any tat-exemt or aable ery? "Ye "complete SceleR Par, o V, and Part V, linet . toe woe Soe ee woe 34 No 35a _Did the organization have a controlled entity within the meaning of section 512(b)(23)? 35a No bb 1f'Yer’to line 35a, cid the organization receve any payment from or engage In any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line2 35b 36 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-chartable related sroanization? If Yes," complete Schedule R, PatV, line ? 36 37° Di the organization conduct mare than 5% of its activites through an entity tht isnot a related organization and that is treated as a partnership for federal income tax purposes? If “Yes,” complete Schedule R, Part VI 37 No. 38 Did the organization complete Schedule O and provide explanations on Schedule O for Pat VI, lines 1b and 19? Note. All Form 990 filers are required to complete Schedule O. 3s | Yes Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule © contains a response ornote to anylineinthisPatv. . ss... .... O Yes | No the number reported in box 3 of Form 1096, Enter-0- if not applicable « ta the numberof Forms W-2G inched online 18 Enter -0= if not applicable ib € Dd te organzaton comply wth backup witholig ris or eporable payment vendor ard reporabie gaming (gambling) winnings to prize winners?» w+ oa oa woe . ao tc | Yes Form 950 (2002)Form 990 (2022) Page 5 Statements Regarding Other IRS Filings and Tax Compliance (continued) 2a Erte he quber of employees rezorted en Form W3, Transmit of Wage and ‘ox stoements fe for the elerder year ending with of wah he yeor covered by Th returns fo She elena Year ening wth or wain tre ves 2a E tf atleast one reported on line 2, eid the organization fle all ecured federal employment tx return? 2 Nate, if the sum ofnes a and 2s is greter ta 350, you may be required ta ele, See msractions 3a Did the organization nave unrelated business gross income of $1,000 er more during the Yeo"? «ss 3a | Yes b 1F?¥es," hae i fled a Form 990-T for this year "No" to line 3b, provide an explanation in Schedule... | ab | Yes da At anytime during the calendar year, di he organization have an interes, of 2 signature o ther authority over, @ | aa we financial account in foreign coutry (suchas bank account, secures acount or iver franciel wceaut)? bb thes," enter the name ofthe forelgn country: Pee See insects for tin requrements for FNCEN Form 118, Repor of Foreign Bank end Francie Accounts (FAR) 5a Wes the organtzaton a party to a prohibited tx shelter transaction at any time during the tox year? + 5a Te bid any taxable party nosy the organization that twas or party ta prohibited tx shelter transaction? cp we €-1F¥e5" tone Sa or Sb, id the orgaization fle Form 8686-77 vee ee ee 5c 6a Does the organization have annial gross receipts that are normal greater than $100,000, and did the organization | a Wo falct any contribution tat ere ek ax deduce as chortle ontiutons? : b1F°¥e5" cli the organization include with every solctation an express statement tat such contributions or its were fot an decuchble aa nee wh every sation an express saverent tn sin consti 6 7 Organizations that may receive deductible contributions under section 170(c). a Did the organization receive a CoS in excess of $75 made partly as a contribution and pay for goods and services| 7a provides tothe paror? repens | Jere b IF Ves" the organization ott the donor of the vale of he goods or services provided? vs ws 7 € i the gaia sel, exchange or terse dpse of tangle personal proery for whch as require toe Form 62552 shh cechanae, or emenee Gspose of nat : re 4. 1F Ves" ndieate the ruber of Forms 8262 fled during the year ve 74 €- Did the organization recive any funds, direct or increty, to pay premiums ona personal benefit contract? ze {bid the organization, during the year, pay premiums, drscly or indirectly, ona personal bene contact?» . = aE 0 eh cxganzatin receive a oerouton of qui nee prope dl th rnin le arm 8859s regu ane” (mene 2 contoution of avai neiestal prone, te organi 1 by Ifthe orpanization received a conaibution of cars, boats, srplanes r other vehides, did the organization flea Frm Togs. coveneaton recived = consipatin of cas, bows selanesy of other vehices Whe organization fle m 8 Sponsoring organizations maintaining donor advised funds, Di» coor avid fund maintained byte SEorsorng srgonation nave excess buses hota ot any ene during te yer? ® 9. Sponsoring organizations maintaining donor advised funds. 2 id the sponsoring organizavon make any taxable éstrbutons under section 49667 «vv ve ee | 8a bid the sponsoring erganizaton make a distribution to a donor, donor advisor, or related person? «+ « 3 10 Section 503(c)(7) organizations. Enter: 2: Initiation fees and capital contributions included on Pat Vil, ne 22. 10a b Gross recess, included on Form 980, Pat Vil ne 12, for public use of cb acities [20 11. Section 501(c)(12) organizations. Ener 2 Gross income from members orshareholéers 6 ee tia © ress nar fom ter sauces, (D0 not et amos ue opal to tar sources agamst amounts due or receved fom them) vr ss ee ne ee [1M 12a Section 4947(a)(2) non-exempt charitable trusts. Is the organization fling Form $60 neu oF Form 10417 | 4a IF Ves" enter the amount oftaxcenempt interest received or acrued Guin the yea, " 9 12b 13. Section 501(c)(29) qualified nonprofit health Insurance issuers. 2 Is th organization licensed tissue qualified health plans in more than one state? «yw 2 ee ees Lage Nate: See the inructions for addtional information the organ ation mst report oh Schedale © bb Ener the amount of reserves the organization's required to maintain by te states in viich the organiztion is oensed to esue quelifed heath plang. ene rw 138 € Enerthe amount ofreservesonhand vv es ee ee ee es [Be 14a id the organization receive any payments for indoor tanning services curing the tax yea? «yy Ma wo b If Yes" has fled a Form 720 to report these payments7f "No," provide an explanation in Schedule O « 145 15 Is the organization subject othe section 4960 tx on payment(s) of more than $1,000,009 in remuneration or excess parachute payer) curing te Years (ef mere tan $2,000,000 in remuneration ov exe | as no Frlvens see the instructions and fle Form 4720, Sched fi 16 1s she organization an educational nsttuton subject tothe Fecon 4968 excise tax onnetinvestment income?» [ge we Tivectomaiete Form #720, schedule 17 Section 503(c)(21) organizations Dt the trust, any dequsifed person, or other person engage in any activities [yy that woul resut in re Iosiion of an excise tan under secon 4931, 4952, oF 49537, Teves. tomplete Form 6068, Ton SSO p0ne)Form 990 (2022) Page 6 GERI Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No™ response f lines Ba, 8b, or 108 below, describe the circumstances, processes, or changes in Schedule O. See instructions. Check if Schedule O contains a response or note to any line in this Part VI . oe a Section A. Governing Body and Management Yes | No ‘1a Enter the number of voting members of the governing body at the end of the tax year | ta 6 If there are material differences in voting rights among members of the governing body, or ifthe governing body delegated broad autnority to an executive committee or similar committee, explain in Schedule O. b_ Enter the number of voting members included in line ta, above, who are independent ab 6 2. Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? ee ear 2 No 3 Did the organization delegate control over management duties customary permed by or under the direct supervision 5 No of officers, directors or trustees, or key employees to a management company or other person? 4 Did the organization make any significant changes to its governing documents since the prior Form 980 was fled? . [4 No 5S Did the organization become aware during the year of a significant diversion of the organization’s assets? 5 No 6 Did the organization have members or stockholders? © | ves 7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members ofthe governing body? vt es te te tee te he ee 7a | Yes bre any governance decision of the oganzaton reserved to (or subject to approval by) members, stockholders, or [7B | Yes persons other than the governing body? ra aan 8 Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following, a The governing body? 2. ee Ba | Yes b Each committee with authority to act on behalf of the governing body? - . se ew ee &b | ver 9 Is there any officer, director, trustee, or key employee listed in Part Vil, Section A, who cannet be reached at the organization's mailing address? If "Yes," provide the names and addresses in Schedule. «+ ° No Section B. Policies (This Section B requests Information about polcies not required by the Internal Revenue Code ‘Yes | No 40a Did the organization have local chapters, branches, or afflates? =. 2 2. 2 ee ee ee 0a No If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affliates, and branches to ensure their operations are consistent with the organization's exempt purposes? 0b 44a Has the organization provided = complete copy of this Form 990 to all members ofits governing body before filing the fom en te te te tne ge fata] Yes bb Describe on Schedule © the process, if any, used by the organization to review this Form 990, 42a Did the organization have a written conflct of interest policy? IF "No," go toline 13.» +. + 4 + 2a Ne b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to Corfe a | 2b |_Yes © Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule Ohow this wasdone. + ss ss te eet te te ee ee 126 No 13 Did the organization have a written whistleblower policy?» se ss ee ve ee ee ee La No 14 Did the organization have a written document retention and destruction policy? ss ss ee a 14 No 15 Did the process for determining compensation of the following persons include a review ang approval by independent Persons, comparability data, and contemporaneous substantiation of the deliberation and decision? a The organization's CEO, Executive Director, or top management offical. . 2 e+ ee eee 15a No b Other officers or key employees of the organization. - 2 ee 2 ee ee ee 15b No If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions. 46a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? . eee ee ee | 86a. No If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation In joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exernpt status with respect to such arrangements? Done ene eb No ‘Section C. Disclosure 7 18 19 20 st the 3 swith which a copy of this Form 980 is required to be fled Section 6104 requires an organization to make Its Form 1023 (1024 or 1024-A, if applicable), 990, and 880-7 (section '503(¢}(3)s only) available for public inspection. Indieate how you made these available, Check al that apply. CO own website O) another's website Upon request C1 other (explain in Schedule 0) Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest poliey, and financial statements available to the public during the tax year, State the name, address, and telenhone number of the person who possesses the organization's books and records: PRoderick Russell 2902 5 Seventh St Rd_Louisvile, KY 40216 (502) 638-2121, Form 990 (2022)Form 990 (2022) Page 7 EEX] Compensation of Officers, Directors Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check if Schedule © contains a response or note to any line inthis Part VII. Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees oF within the organization's tax Oo Ta Complete this table forall persons required to be listed. Report compensation for the calendar year ending w year, ‘List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -O- in columns (D), (E), and (F) if no compensation was paid. © List all of the organization’s eurrent key employees, if any. See the Instructions for definition of "key employee. f List the organization's five current highest compensated employees (other than an officer, director, trustee or key employee) viho received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations: @ List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the ion, more than $10,000 of reportable compensation from the organization and any related organizations. etist organi See the instructions for the order in which to list the persons above, n compensated any current officer, director, or trustee, Check this box if neither the organization nor any related erganizati @ co) © ) «© Cy) Name and tte ‘average | Position (do net check more | Repertable | Reportable | Estimated hours ger | than one box, unless persen | compensation | compensation | amount of other week (ist | ig both an officer and 8 Fromtne | tromrelated | “compensation any hours dlirectortrustee) organization | organizations | from tne forrelated [>= =]5 (viez/1098- | “(vie2/2099- | organization and orgonzatens | 23 |= [S15 [Sz Misc/ioss- | fiseyioss- Telated below dotted | 22/2 [o> |B /S| ° nec) Nec) organizations tine) | E/E IES [28 |e 56 [2 |8 z|£| & (2) danny Workin a ‘ oo ; : x q d ° isrnmandae (2) Roderick zal 0.09 istermastr (ery Guy 00 . 4 dl 3 Se Vice Commande (Gy cletr HeCauley re TTForm 990 (2022) Page S Section A, Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) (A) (B) (c) (D) (E) (F) organizations | 2 3 | = 3.3 |B | miscyioss-nec) | misc/io99-nec) related below dotted | 22 | 3 Bz [3 organizations Tine) Bele 28 |e f g : TbSubTotal eT 2 Total number of individuals (including but not limited to those listed above) who received more than $100,000 cof reportable compensation from the organization 2 Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual. « 4 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such vice a a a ee ar ae er ar 5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization?IF “Yes,” complete Schedule J for such person.» «+ + + Yes | No ‘Section B. Independent Contractors No 4 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. A) 8) Name and business address Description of services G) Companion 2 Total number of independent contractors (Including But not limited to those listed above) who received more than $100,000 af compensation fram the organization Fan S50 00D)Form 990 (2022) Pay TM Statement of Revenue Check if Schedule © contains a response or note to any line in this Part Vil Page 9 a A) Total revenue 1) Related or exempt function © ) Unrelated Revenue business excluded from tax under sections 512-514 Contributions, Gifts, Grants and Other Similar Amounts fia Federated campaigns. | da Membership cues». ab 479 Fundraising events te Related organizations: id © Government grants (contributions) | de £ Allother contributions, ois, grants, andor ames nt cuted | gg 27a 49 Noncash contributions included in Ines ta a8 fo Total. Addlines tat. ey 200, Program Service Revenue Business Code laa f All other program service revenue 9 Total, Add lines 22-26 1 1 ss Other Revenue 3 Investment income (including dividends, interest, and other similar amounts) ss es + » 4 Income from investment of tax-exempt bond proceeds 5 Royalties « o Rear (i Personal 6a Gross rents 6a ai3a4 b Less: rental expenses 6b} ¢ Rental income oF (loss) 6 31,334 4 Net rental income or (loss) 5 31,334] ( Securities (other 7a Gross amount ‘rom sales of al suet other han inventory bb Loss: cost ther basis and Silas expenses 70) Gainor(less) | 7e| Net gainor(loss) ss ss {a Gross income from fundraising events (not including $ of contibutions reported os Te Te). See Part 1V, ine 13 5 bess: direct expenses. . . [8b {¢Net income or (loss) from fundraising events «+p Ja. Gross income from gaming activies. See Part IV, line 9 5 1,278,594 less: direct expenses... . [9b T2707 Net income o- (loss) from gaming activities - 5 o1,ss7| 51,557 lnoacross sales of inventory, less returns and allowances.» | gal ead bless: cost of goods sold. . [106] 316 CNet income o- (loss) from sales of inventory - > 25,126| Miscellaneous Revenue Business Code TLaATH Commissions a2] 1a b Miscellaneous za] 8 ii other revenue eTotal. Addlines e-ttd . . 4 ese 12 Total revenue. See inst 212,884 31,334] 73,450 Ton S50 One)Form 990 (2022) Statement of Functional Expenses ‘Section 501(¢)(3) and 501(c)(2) organizations rust complete all columns. All other arganizations must complete column (A). Check if Schedule © contains a response or note to any line in this Part IX Do not include amounts reported on lines 6b, a ®) oO, 7b, 8b, 9b, and 10b of Part Vil Total expenses Proveronaer | _genaal cpr T Grants and other assistance to domestic organizations and 7a iomestic governments, See PartV, line acer 2 Grants and other assistance to domestic individuals, See 3378 PanV,line22 sss ee te ee 3 Grants and other assistance to foreign organization, foreign 5 governments, and foreign indivicuals. See Part, lines 15 and 16. eee eee ees 4 Benefits paid to or for members 5 Compensation of current officers, directors, trustees, and key employees 6 Compensation not included above, to disqualified persons (ae a defined under section 4958(")(3)) and persons described in section 4959(6)(3)(8) 7 Other salaries and wages. 8 Pension plan accruals and contributions (Include section 401 (i) and 403(6) employer contibations) 9 Other employee benefits 40 Payroll taxes 11. Fees for services (non-ernployees) aManagement » ss 6 a bleh ee a eAccounting ss ee ee 3078 Lobbying cr a «Professional fundraising services. See PartlV, line 17 f Investment management fees foo a 9 Other (If line 119 amount exceeds 10% of line 25, column a (A) amount st ine 11g expenses on Schedule O} 12 Acvertising and promotion a 13 Office expenses, 7 14 Information technology a 15 Royalties a 16 Occupancy a 17 Travel 5 18 Payments of travel or entertainment expences for any 7 federal, sate, 0° loeal public officals, 19 Conferences, conventions, and meetings 3 20 Interest 5289 24 Payments to affiliates a 22 Depreciation, depletion, and amortization Z40 23 Insurance Ta 24 Other expenses. Itemize expenses not covered above (Ust miscellaneous expenses in line 24e. If ine 248 amount exceeds 10% of line 25, column (A) amount, hist line 248 expenses on Schedule 0.) a Property Tax Tara ib Repaire/Maintenance 37 © Miscellaneous ia T Ucenses 73 = Al other expenses Ea) 25 Total functional expenses. Add lines 1 through 24¢ 26 Joint costs, Complete this line only ifthe organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation Check here » C1 if following SOP 98-2 (ASC 958-720). Form 950 (2002)Form 990 (2022) Page 14 EMIEME Galance Sheet Check if Schedule 0 contains a response or note to any line inthis Part Ik _ _. 0 (A) 8) Beginning of yar End et your 1 Cash-noninterest-bearing ss se 31660) 4 28 2 Savings and temporary cash investments ss 6 ee ev a 2 3 Pledges and grants receivable, net. 6s se 3 4 Accounts receivable, net eee 4 5 Loans and other receivables from any current ar former officer, director, trustee, Key employee, creator o* founder, substantial contebutor, or 35% 5 controled entity or family member of any of these persons 6 Loansand other receWables from other disqualified persons (as defined under section 4958(F)(1)), and persons described in section 4958(c)(3)(B) « 0 gg] 7 Notes and loans receivable, net 7 | & inventories for sale or use 5 10 288 gfe for sal 3 B] © prepaid expenses and deferred charges 2 10a Land, buildings, and equipment: cost or other 7 basis. Complete Parl VI of Schedule D 102 431.405] bb Less: accumulated depreciation 0b Bart 209,308| 106 407.240 411 _Investments—publicy traded securities rr 12 Investments—other secures. See PartlV, line 11... 12 13 Investments—program-related, See Part IV, line 12 3 14 Intangible assets 4 15 Other assets, See PartV, line 11 15 16 Total assets. Add lines 1 through 15 (must equal line 33) w2p60) 16 weirs 47 Accounts payable and accrued expenses 7 48 Grants payable. 18 49 Deferred revenue 19 20. Tax-exempt bond isilties 20 «p|21._ Escrow or custodial account lability. Complete Part IV of Schedule D 2 g S| 22. Loans and other payables to any current or former officer, director, trustee, key | empioyee, creator or founder, substantal contributor, or 35% controled entity S| ortamily member of any of these persons ea aa 7) 23 secured mortgages and notes payable to unrelated third parties 102,226] 23. 84,904 24 Unsecured notes and loans payable to unrelated third parties 7357] 24 e968 25. Other liabilities (including federal income tax, payables to related third parties, 25 land other liabilities not Included on lines 17 ~ 24). Complete Part X of Schedule D 26 _Total liabilities. Add lines 17 though 25 Tie63| 26 wees S| organisations that follow FASB ASC 958, check here PL] and 2 complete lines 27, 28, 32, and 33. S| 27 _Netassets without donor restrictions a GB] 26 Net assets with donor restrictions 28 5] organizations that do not follow FASB ASC 958, check here » MZ and =| complete lines 29 through 33. 5] 29 Capital stock or trust prnepal, oF eurent funds 29 £|20 paid-in or capital surplus, o* land, buliding or equipment fund 30 | 31 Retained earnings, endowment, accumulated income, or other funds, 325877| 34 357.707 ‘Sl 32 Total net assets orfundbalances . . . 325877| 32 357,707 3 233 Tota lablites and net assets/fund balances 12000] 38 454,575 Form 550 (2020)Form 990 (2022) Page 12 Reconciliation of Net Assets Check if Schedule © contains a response or note to any line in this Part XI. a 4. Total revenue (must equal Part Vil, column (A), line 42). + 1 12,9084 2 Total expenses (rust equal Part X, column (A), line 25) 2 31,454 3 Revenue less expenses, Subtract ine 2 from line 1 3 31,830 4-_Net assets or fund balances at beginning of year (must equal Pr X, line 32, column (A)) 4 35,877 5 Net unrealized gains (losses) on investments 5 6 Donated services and use of feciities 6 7 Investmentewpenses se ee 7 8 Prior period adjustments 3 9 Other changes in net assets or fund balances (explain in Schedule 0) sv ee vw a 2 10 Net assets or fund balances at end of year, Combine lines 3 through 9 (must equal Part Xy lne 3, clurnn(8))| 40 S707 Financial Statements and Reporting Check if Schedule © contains a response or note to any linen this Partxll. o 1 Accounting method used to prepare the Form 990: cash C1 Accruat Dlother If the organization changed its method of accounting from a prior year or checked “Other,” explain on Schedule 0, 2a Were the organization's financial IF'Yes," check a box below to indicate whether the financial statements for the year were compiled or reviewed on @ separate basis, consolidated basis, or both rements compiled or reviewed by an independent accountant? O Separate basis CO consolidated basis D1 Both consolidated and separate basis b_ Were the organization's financial statements audited by an independent accountant? If Yes," check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both: D Separate basis CO consolidated basis O Both consolidated and separate basis If"Yes;" to line 2a or 2b, does the organization have a committee that assumes responsibilty for oversight cof the audit, review, or compilation offs financial statements anc selection of an independent accountant? If the organization changed either its oversight process or selection process during the tax year, explain in Schedule ©. 3a As a result of a federal award, was the organization required to undergo an audit or audits ae set fo Audit Act and OMB Circular A133? bb If"Yes," did the organization undergo the required ausit or aucits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits inthe Single Yes | No 2a No 2b No 2c 3a No 3b Form 990 (2022)Addi Software 1D: 22015461 Software Version: 2.0.1.0 EIN: 61-0518598 Name: Veterans of Foreign Wars, Form 990 (2022) Form 990, Part II, Line 4a: The Ogetaton trots etaran aber ig evra drng the yee, That ates elude cr oars, hess[efile GRAPHIC print - DO NOT PROCESS. DLN: 9349316401043) ‘OME No, 1545-0047 SCHEDULE A Public Charity Status and Public Support (Form 990) Complete if the organization is a section 504(c)(3) organization or a section '4947(a)(1) nonexermpt charitable trust. Depa ofthe P Attach to Form 990 or Form 950-E2. Crs panei Name of the organization Employer identification number Veterans of Foregn Ware > Go to wwwiirs.gov/Form990 for instructions and the latest information. 61-0518598 Reason for Public Charity Status (All organizations must complete this park) See instructions The organsation is nota private foundation because itis: (Fr lines 1 through 12, check ony one box.) 1 [J Achurch, convention of churches, or association of churches described in section 170(b)(4)(A)(i). 2 [A school described in section 470(b)(1)(A)(Ii). (Attach Schedule E (Form 890).) 3] Ahospital or a cooperative hospital service organization described in section 170(b)(1)(A)CI 4D] Amedical research organization operated in conjunction with a hospital described in section 170(b)(4)(A)(iti). Enter the hospital's rhame, city, and state 5 [1] An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170 ()CAI(ANCIv). (Complete Part 11.) 1 A federal, state, or local government or governmental unit deseribed in section 170(b)(1)(A)(v). [11 An organization that normally receives a substantial part ofits support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part Il) [1] Acommurity trust described in section 470(b)(1)(A)(vi). (Complete Part I.) (1) An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a ror-land grant college of agriculture, See instructions, Enter the name, city, and state of the college or university 40 (An organization that normally receives: (1) more than 331/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, end (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part II.) 11 [)_ Anorganization organized and operated exclusively to test for public safety. See section 509(a)(4). 12 [An organization organized and operated exclusively for the benefit of, to perform the functions of, orto carry out the purposes of one or ‘more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Cneck the box on lines 12a through 42d that describes the type of supporting organization and complete lines 12e, 22f, and 12g, 2 (Type. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B. b []_ Type tt. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You ‘must complete Part 1V, Sections A and C. © (Type 11F functionally integrated. A supporting organization operates in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E. 4D) Type Tif non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must setisty a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V. © [Check this box if the organization received a written determination from the IRS that itis @ Type 1, Type 11, Type I functionally integrated, or Type HT non-functionaly integrated supporting organization. Enter the number of supported organizations 9 Provide the following information about the supported organization(s (i) Name of supported (i Ei (iii) Type of | (iv) Ts the organization lated | _(v) Amount of] _(wi) Amount of organization ‘organization | in your governing document? | monetary support | other support (see (described on lines (Gee instructions) | instructions) 1-10 above (see instructions) Yes No ] Total For Paperwork Reduction Act Notice, see the Instructions for Cat. No. 11265 ‘Schedule A (Form 880) 2022 Form 990 or 990-EZ.Schedule A (Form 990) 2022 Page 2 MEEWEEE Support Schedule for Organizations Described in Sections 170(b)(4)(A){iv) and 170(b)(a)(ANvI) (Complete only if you checked the box on line 5, 7, or § of Part or Ifthe organization falied to qualify under Part IIL If the organization failed to qualify under the tests listed below, please complete Part II.) Section A, Public Support Calendar year (or fiscal year beginning in) 4 Gifts, grants, contributions, and membership fees received. (Do not include any “unusual grant 2. Tax revenues levied for the organization's benefit and either p to oF expended on its behalf. 3 The value of services or facilities furnishes by a governmental unit to the organization without charge... 4 Total. Add lines 1 through 3 5 The portion of total contributions by ‘each person (other than a governmental unit or publicly Supported organization) included on line d that exceeds 2% of the amount shown on line 11, column (f) 6 Public support. Subtract line 5 from line 4 (a) 2018 (v) 2018 (€) 2020 (@) 2021 (e) 2022 (8) Total Section B. Total Support Calendar year (or fiscal year beginning in) P 7 Amounts from line 4, 8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources, 9 Net income from unrelated business activities, whether oF not the business is regularly carried on 410 Other income. Do not Include gain or loss from the sale of capital assets (Explain in Part V1.) 11 Total support. Add lines 7 through 10 12. Gross receipts from related activites, ete, ee instructions) 13. First 5 years. Ifthe Form 990 is forthe organization's first, second, third, fourth, or fifth tax year as a section 501(c} this box and stophere eee ss (b) 2018 (©) 2020 (a) 2021 (e) 2022 (0) Total 12 ..rO }(3) organization, check Section C. Computation of Public Support Percentage Ta Public support percentage for 2022 (ine 6, column (F) divided by Une U1, column (Hy 15. Public support percentage for 2020 Schedule A, Pat I 16033 1/39 support test-2022 te organization di not check the bx online 3, and ne 14 63313 or moter REX TTS Do and stop here. The organization qualifies as a publicly supported organization rT 15 -O b. 33.1/3% support test—2021, If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3%6 or more, check this box and stop here. he organization qualifies as a publicly supported organization >o 47a 10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, or 16b, and line 14 Is 10% or more, and ifthe organization meets the "facts-and-circumstances' meats the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization b 10%-facts-and-circumstances test—-2024, If the organization did not check 2 non line 13, 62, 16b, or 17a, and line test, check this box and stop here. Explain in Part VI how the organization »O is 10% or more, and if the organization meets the "facts-and-circumstances” test, check this box and stop here, Explain in Part VI how the organization the “facts-and-circumstances" test, The organization qualifies as a publicly supported organization 18 Private foundation, Ifthe organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see Instructions >» -O = —_———Schedule A (Form 990) 2022 Page 3 MEETSGEE Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 10 of Part 1 or if tne organization failed to qualify under Part Il. If the organization falls to qualify uncer tne tests listed below, please complete Part Il.) Section A, Public Support Calendar year (or fiscal year beginning in) 1. “Gis; grants, contrbutions, and membership fees receives, (bo not ss oe navi 1.4 3.20 1.782 include any “unusual grants.”) 2. Gross receipts from aeminsions, merchandise sold or services ny activity tat i related tothe srganization's tax-enernpt purpose 3 Gross receipts from actites that sre not an unrelated trade or Business under section 513 (a) 2018 (b) 2018 (e) 2020 (a) 2021 (e) 2022 (f Total 4 Tax revenues levied for the organization's beneft and either pald to-0r expended on its behalf 5 The value of services or faciities furnished by a governmental unit to the organization without charge 6 Total. Add lines 1 through 33] wai] sam wan| Ea] PEEL 7a Amounts included on lines 1, 2, and 3 received from disqualified persons b Amounts included on lines 2 and 3 recelved from other than disqualified persons that exceed the greater of $5,000 or 1% of the amaunt on line 13 for the year, © Ade lines 7a and 7b. 8 Public support. (Subtract line 7 fram line 6.) eae Section B. Total Support atantas veer a) 2018 b) 2039 (e) 2020 (4) 2021 (e) 2022 f) Total (or fiscal year beginning in) (2) (b) 204 i) @) eo) oO 9 Amounts from line 6. a aa sar TM saa 2ST 10a Gross income from interest, dividends, payments received on s a auaad 153 Securities loans, rents, royalties and 28.59 atod a 360 a a b Unrelated business taxable income (less section 513 taxes) from ° businesses acquired after June 30, 1978. © Add lines 108 and 108, Besse Ta 2a a] aaa] Tass 14 Net income from unrelated business fSctivities not included on line 105, ° Whether or not the business is regulary caried on. 42 Other income. De ret include gain or loss from the sale of capital 604 ast 105,137 assets (Explain in Part VE} 413 Total aupport, (Add lines 9, 106 499,727 582,369 540205 587,99 216.67 2,628,874 14 First 5 years. ifthe Form 990 is for the organization's fst, second, tir, Fourth or Fith tax year as section SOI(E)S) organization, check this box and stop here oO Section C. Computation of Public Support Percentage Ts Public support percentage for 2022 (line 8, column (F) divides by Tne 15, eoluran (Hy a5 301060 % 16 _ Public support percentage from 2021 Schedule A, Part I, line 15 46 90.640 % ‘Section D. Computation of Investment Income Percentage 77 _ Investment income percentage for 2022 (line LOc, column (F) divided by Ine 13, column TO) 7 5430 18 _ Investment income percentage from 2024 Schedule A, Part Il, ine 17 18 4.070% 4192 33 1/3% support tests-2022. If the organization did not check the box online 16, and line 15 is more than 331/3%, and Ine 17 erat more than 33 1/3%, check this box and stop here. The organization qualifies as 2 publicly supported organization >M bb 33 1/3% support tests--2024, If tre organization did not check 2 Dox online 14 oF line 395, and line 16 is more than 33 1/3% an line 18 ie rt mare than 33 5/29, check this box and stop here. The organization qualfes as a publicly supported organization oO 20 ‘a box on line 14, 19a, or 19b, check this box and see instructions -O = podd— . Thon Sen) S002. Private foundation. If the organization did not chSchedule A (Form 990) 2022 Supporting Organizations (Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked Page 4 ox 12b, of Par 124, of Part I, complete Sections A and D, and complete Part V.) Section A. All Supporting Organizations 1, complete Sections & and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box Are all of the organization’s supported organizations listed by name in the organization's governing documents? 1f°No," describe in Part VI how the supported organizations are designated. If designated by class or purpose, ‘describe the designation. If historie and continuing relationship, explain Did the organization have any supported organization that does not have an IRS determination of status under section 509 (2)(2) or (2)? IF"Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2). id the organization have a supported organization described in section 504(c)(4), (5), or (6)? If "Yes," answer lines 3b an 3c below, Did the organization confirm that each supported organization qualified under section 5041(c)(4), (5), or (6) and satisfied the public support tests under section 509(a}(2)? If "Yes," describe in Part VI when and how the organization made the determination Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? IF "Yes," explain in Part VI what controls the organization put in place to ensure such use, Was any supported organization not organized in the United States ("foreign supported organization")? Jf "Yes" and if you checked box 12a or 126 in Part I, answer lines 4b and dc below. Did the organization have ultimate control and ciscretion in deci¢ing whether to make grants to the foreign supported organization? IF "Yes," describe in Part VI how the organization had such control and glecretion despite being controlled or supervised by or in connection with its supported organizations. Did the organization support any foreign supported organization that does not have an IRS determination under sections '504(c)(3) and 509(a)(1) or (2)? JF Yes,” explain in Part VE what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes. Did the organization add, substitute, or remove any supported organizations during the tax year? If "Yes," answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including ()) the names and EIN numbers of the supported ‘organizations added, substituted, or removed; (i) the reasons for each such action; (i) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document). Yes 3a 3b 3e aa a ae Type I or Type II only. Was any acded or substituted supported organization part of a class already designated in the organization's organizing document? 5b Substitutions only. Was the substitution the result of an event beyond the organization's control? Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (i) individuals that are part of the charitable class benefited by one or more ofits supported organizations, or (i) other supporting organizations that also support or benefit one or more of the filing organization's supported organizations? If "Yes," provide detail in Part VI. Did the organization provide 2 grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)}, a family member of a substantial contributor, or a 25% controlled entty with regard to 3 substantial contributor? If "Yes," complete Part I of Schedule L (Form 990) Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? IF “Yes,” complete Part I of Schedule L. (Form 990). Was the organization controlled direct'y or indirectly at any time during the tax year by one or more disqualified persons, as] defined in section 4946 (other than founcation managers and organizations described in section 509(a)(1) or (2))? IF "Yes," provide detail in Part VI. 9a Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? IF "Yes," provide detail in Part VE. ob Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets In which the supporting organization also had an interest? IF "Yes," provide detail in Part VI. \Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type I supporting organizations, and all Type IIT non-functionally integrated supporting organizations)? If "Yes," answer line 10b below. ‘0a Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings). 0b EWE ELT yYSchedule A (Form 990) 2022 Supporting Organiza Page S yas (continued) 4 1. Has the organization accepted a gift or contribution from any of the following persons? Yes | No a Aperson who directly or indirectly controls, either alone or together with persons described on lines 11b and 11¢ below, the (governing Body of a supported organization? iia b A family member of @ person described on 112 above? Lib © A 35% controlled entity of a person described on line 1a or 11b above? Jf "Yes" to 1a, 11b, or 116, provide detail in Part Mz. ite Section B. Type I Supporting Organizations: Yes | No Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least @ majority of the organization's directors or trustees at all times during the tax year? IF'No,” eseribe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization's activities, Ifthe organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year. Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controled the supperting organization? IF "Yes," explain in Part VI how providing such benefit ‘arried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization. ‘Section C. Type II Supporting Organizations 1 Yes | No Were a majority of the organization's directors or trustees during the tax year also a majorty of the directors or trustees of each of the organization's supported organization(s)? IF "No," describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s) Section D. All Type ITI Supporting Organizations Yes | No Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization's tax year, (I) a written notice describing the type and amount of support provided during the prior tax year, (i) @ copy of the| Form 990 that was most recently fled as of the date of notification, and (I) copies of the organization's governing documents in effect on the date of notification, to the extent not previously provided? Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported organization () oF (i) serving on the governing body of a supported organization? JF "No," explain in Part VI how the organization ‘maintained a close and continuous working relationship with the supported organization(s) By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization's investment policies and in directing the use of the organization's income or assets at al times during the tax year? If "Yes," describe in Part VI the role the organization's supported organizations played in this regard. Section E. Type 111 Functionally-Integrated Supporting Organizations 1 CCheck the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions) 2 []_Theorganization satisfied the Activities Test, Complete line 2 below. 1b [The organization is the parent of each of its supported organizations, Complete line 3 below. © [The organization eupported a governmental entity. Describe in Part VI how you supported a government entity (see instructions) Activites Test. Answer lines 2a and 2b below. Yes | No 2 Did substantially all ofthe organization's activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If “Yes,” then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to these supported organizations, and how the organization determined that these activities constituted substantially all ofits activities. 2a b Did the activities described on line 2a, above constitute activities that, but for the organization's involvement, one or more of the organization's supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization's position that its supported organization(s) would have engaged in these activities but for the organization's involvement. 2b Parent of Supported Organizations. Answer lines 3a and 3b below. 2 Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?if "Yes" or "No", provide details in Part VI. 3a b Did the organization exercise a substantial degree of direction over the policies, programs and activites of each ofits supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard. 3b, aSchedule A (Form 990) 2022 Page 6 MEE Type 111 Non-Functionally Tategrated 509(a)(S) Supporting Organizations Y[) Check here ifthe organization sated the Invegral Par Test asa qalying trust on Nov, 20, 1970 (explain In Part VD). See Instructions: Al other Type Mt non fenetanaly mtegratedsusporing organi must compete Sections A tareugh & Section A - Adjusted Net Income {A} Prior Year Ces Tet hotter aptal gan z 2 Recoveries of prior-year distibutons 2 3 _Other gross income (se instructions) 3 @_Add Ines 1 trough 3 2 5 _Deprecaton and depletion 5 © Portion of operating expenses pad or heared for producto or colecion oforess | 6 Income or for managemet, conservation, oF maintenance of property eld For production of neame (se instructions) 7__Other expense (see instructions) 7 B Adjusted Net Income (subtract es Sand Fomine) 3 Section B - Minimum Asset Amount Tar veor aan I Agarepate far market vale of all non-exempb use asses (gee nstrucions for how aout oc asus held for park of ye) 1 @ Average monthly value of secures is Average monthiy eash balonces 1b € Fair market value of other nor-ererorure ae te @ Total (add ines Ta, 3b, and te) ra © Discount cimed for Blockage or other actos (iolan rndetalin Pare VD) 2._Acgistion indebtedness applicable fo non-exempt use esse z 3. Subtract Ine 2 Fem tne 14 3 @- Cash deemed held for exempt use: Enter 0015 oflne 3 (for greater amount, see insuetons), 4 5 _Net value of ron-everpt-use assets (eabtrad ne 4 From Tne 3) 5 6 Multiply ine 5 by 0.035 3 7 Recoveries of prior-year Gsibutions 7 &_Minimum Asset Amount (add ine 7to Ine 6) 3 Section C Distributable Amount curenvor T_Aajusted net income for prior vear (rom Secion 8 The 6 Gouna A z 2_Enter 85% oflne 2 3-_Minimum asset amount for prior year (rom Seaton 6, The 6, Colman AD 3 @__Enter greater fine Zor ine 3 @ 5 Income tox pes in por year 5 © Distributable Amount. Subtrac ine 5 fom Ine 4, less subjea to emeraeney | © temporary reduction (see instructions) FE] check here f the current year is the organisations frsvas 8 sor Tundionai integrated Type Hi supporting organization eee instructions) ————Schedule A (Form 990) 2022 Page 7 KENNA type 111 Non-Functionally Integrated 509(a)(3) Supporting Organizations (contnued) Section B= Distributions Curent Year {Amounts paid fo supported organizations to accomplish exemot purposes 1 2 Amounts paid to perfarm activity that directly furthers exempt purposes of supported organizations, in|» ress of ncome om sey Administrative expenses pad fe accomplish exempt purposes of supported organizations 2 4 Arousal equa anarptuse aoa 4 5 Qustiedsetasce amounts (vor IRS approval requed - provide details in Part VD) 5 6_Othercistrbutions (describe in Part VI). Se instructions 6 7 Total annua distributions. Ad ines 1 through 6 2 8 Distribution to attentive supported organizations to which the orgarizatin is responsive (provide : details in Part VI). See Instructions 9 Distnbutabe amount fr 2022 from Section G ne 6 2 10 Line 8 amount divided by Line 9 amount 10 ection E - Distribution Allocations i ai ists Section Ficee instructions) Excess Distributions | Underdistributions | Distributable 1. Distributable amount for 2022 from Section C, line 6 2 Underdistributions, any, for years prior to 2022 (reasonable cause required-- explain in Part VI) See instructions. 3 Excess distributions carryover, any, to 2022 'a_ From 2037. b From 2018, From 2019. d_ From 2020, © From 2024, f Total of lines 3a through © ‘9. Applied to underdistributions of prior years h_Applied to 2022 distributable amount 7 Carryover from 2017 net applied (see instructions) j_ Remainder, Subtract lines 39, 3h, and 3i from line 3f 4 Distributions for 2022 from Section D, line 7: $ Applied to underdiatributlons of prior years b Applied to 2022 distributable amount Remainder. Subtract lines 4a ane 4b from line 4, ' Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2 If the amount is greater than zero, explain in Part VI. See instructions. © Remaining uncerdstrbutions for 2022, Subtract Tines 3h and db from line 1. Ifthe amount is greater than zero, explain in Part VE. See instructions. 7 Excess distributions carryover to 2023. Add lines 3) and 4c, @ Breakdown of ine 7 @_Excess from 2018... + b_ Excess from 2019, + + + © Excess from 2020. d_ Excess from 2024, Excess from 2022. "Schedule A (Form S50) (2022)