990 return of organization exempt from income...

Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung

benefit trust or private foundation) " The organization may have to use a copy of this return to satisfy state reporting requirements .

Form 990 Department of the Treasury Internal Revenue Service

2004 t For the 2004 calendar year, or tax year beginning MAR 1 2004 and

B Check if Please C Name of organization applicable:

use IRS Address label or

achange print or V IETNAM VETERANS OF AMERICAS INC . Name chan ge see Number and street (or P .O . box if mail is not delivered to street address) =;~t~R', Specific 8605 CAMERON STREET Final Ins'- return t;o~s . ~ City or town, state or country, and ZIP + 4

D~wm°~ ILVER SPRING MD 20910-3710 Application " Section 501(c)(3) organizations and 4947(a)(1) nonexempt charitable trusts pending

must attach a completed Schedule A (Form 990 or 990-EZ) .

G website : lo-WW . WA . ORG J Organization type (cneckoniyone) " OX 501(c) ( 19 ) 1 (i nsert no.) = 4947(a)(1) or 0 52 K Check here " D if the organization's gross receipts are normally not more than $25,000 . The

organization need not file a return with the IRS ; but if the organization received a Form 990 Package in the mail, it should file a return without financial data. Some states require a complete return .

28, 2005

3202 M Check " L

ass receipts : Add lines 6b, 8b, 9b, and 1 Ob to line 12 . 18 , 026 , 238 . Sch. 8 (Forn Revenue, Expenses and Changes in Net Assets or Fund Balances

1 Contributions, gifts, grants, and similar amounts received : a Direct public support . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 a 66 4 , b Indirect public support . . . . . . . . . . . . . . . . . . . . . . . . . . . . .>: : . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b c Government contributions {grants} . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . 1c

d Total (add lines 1a through 1c) (cash $ 664 , 015 . ~as $

2 Program service revenue including government fees and ~r ~p Pa t-VI ine 93) 3 Membership dues and assessments . ._ . . . . . . ._, . . . ._ ._ : :y.., ~ . : . . . . . . . . . . . . . . . . ._ . . . 4 Interest on savings and temporary cash investments ~~~ pQ~ 5 Dividends and interest from securities . . . . . . . 4 . . . . :" . . .. . . ... . . . . . .. . w .~. . Y~`:°. . . . . . . 6 a Gross rents . ~ . . a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f . . . ..~ b Less: rental expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .., e

. r 6 ~ . ~. . . . .

c Net rental income or (loss) (subtract line 6b from 'ne a) ~ty~`.'' 7 Other investment income (describe 10, 8 a Gross amount from sales of assets other A Securities B Other

than inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 9 4 , 9 9 6 . 8a b Less : cost or other basis and sales expenses . . . . . . . . . 250,000 . gb c Gain or (loss) (attach schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 , 996 . 8c d Net gain or (loss) (combine line 8c, columns (A) and (B)) . . . . . . . . . TMT . . .1

9 Special events and activities (attach schedule). If any amount is from gaming, check here a Gross revenue (not including $ of contributions

reported on line 1a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9a b Less : direct expenses other than fundraising expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9b c Net income or (loss) from special events (subtract line 9b from line 9a)

if the organization is not required to attach 10, 990-EZ, or 990-PF) .

015 .

. ..11 . . . 2

44,996 .

10 a Gross saes of inventory, less returns and allowances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10a 1 '6","300, 054 . b Less : cost of goods sold . . . . . . . . . . .

. . . . . . . . . . . . . .._STATEMENT. ._3. . . . . ., . . . . ._ ._ . lob 11,267,278-1

c Gross profit or (loss) from sales of inventory (attach schedule) (subtract line 10b from line 10a) . . . . . . . . . TMT,_ 2. . . . 10c 11 Other revenue (from Part VII, line 103) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

0 0 N

-Cq

d Q c

a D w

5,032,776 . 118,591 .

6,508,960 . d 111 . . . . . . . 12 Program services (from line 44, column (B)) . . . ._ ._ . ._� . . . . . . . . . . . . ., . . . . . . .,_ . . . .__ . .� , ., .�� .� , . �� , . . � _,_ . �� .�� , ., .� , . . .� , . 13 4, 345 , 178 . Management and general (from line 44, column (C)) . . . . . . . . . . . . . . . ._ . . . . . . . ._ . . . . . . . . . . . . . . . . ., .___, ., . . . . . . . . . . . . . . .__ .�� ., .�� . � . 14 1, 470 720 . Fundraising (from line 44, column (D)) . . . . . . .____,_ �� , . . . . . . . . . . . . � . � . ., 15 560, 139 . Payments to affiliates (attach schedule) . . . . . . . . . . .--- .-- .---- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Total ex penses add pines 16 and 44 column A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 6 376, 037 . Excess or (deficit) for the year (subtract line 17 from line 12) . . . . . . . . . . . 18 132 , 923 . Net assets or fund balances at beginning of year (from line 73, column (A)) . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . ig 4, 802 , 631 .

Other changes in net assets or fund balances (attach explanation) . . . . . . .. . . . . . . . . . . .

.SEE, . . STATEMENT.. . . 4 . . . . 20 <77 , 629 .>

Net assets or fund balances at end of year (combine lines 18, 19, and 20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ., 21 4 857 , 925 . LHA For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions . Form 990 (2004)

1 759370 22494-3126 2004 .05060 VIETNAM VETERANS OF AMERICA 22494-31

13 14 15 16 17 18 19 20 21

16480713

r

D Employer identification number

13-2929110 Room/suite E Telephone number 400 301 585-4000

F Accounting method: a Cash [K] Accrual Other

D s eci 1

H and I are not applicable to section 527 organizations . H(a) Is this a group return for affiliates? ~ Yes E-X1 No H(b) If "Yes," enter number of affiliates H(c) Are all affiliates included? N/A 0 Yes = No

(If "No," attach a list.) H(d) Is this a separate return filed by an or-

aanization covered by a aroun ruling? n Yes n Nn

L

N 7 c Cl C~7

664,015 . 105,832 . 300,417 .

' VIETNAM VETERANS OF AMERICA, INC . 13-2929110 Statement of All organizations must complete column (A) . Columns (B), (C), and (D) are required for section 501(c)(3) Page Z Functional Expenses and (4) organizations and section 4947(a)(1) nonexempt charitable trusts but optional for others .

Dp not include amounts reported on line (A) Total (B) Program (C) Management (D) Fundraising 6b 86 9b 10b or 16 of Part 1. services and eneral Grants and allocations attach schedule ) 22 G cash o cash 22

individuals h h I 2 2 3 assistance t o (attach schedule ) edu e ) 3 Specific 24 Benefits paid to 0r for members (attach schedule 24 a 25 Compensation of officers directors etc . . . . . . . . . . . . . 25 220 , 448 . 125 , 655 . .~ . ~ . ~ 94 , 793 ~~ . .~.~0 .. 26 other salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 1, 318,141 . 754,498 . 563,643 : 27 Pension plan contributions . . . . . . . . . . . . . . . . . .

... . . . . . . . . . 27

28 other employee benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 570 , 610 . 320 , 351 . 250 , 259 . 29 Payroll taxes

. . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . .

. . . ..

. . . . . . . . . . . 29 30 Professional fundraising fees . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 31 Accounting fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 32 Legal fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 33 Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 63 f 520 . 47,346 . 16 , 085 . 89 . 34 Telephone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 77,063 . 59,195 . 17 868 . 3s Postage and shipping . . . . . . . . . . ., . . . . . . . . . . . . . . . . . . . . . . . . 35 344, 716 . 143, 299 . 34, 351 . 167 066 . 36 Occupancy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 312,040 . 220 , 880 . 91 16 0 . 37 Equipment rental and maintenance . . . . . . . . . . . . . . . . . . 37 42 , 614 . 2 7 , 121 . 13 , 774 . 1, 719 . 38 Printing and publications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 38 519,037 . 19 2 , 12 8 . 53,864 . 273,045 . 39 Travel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 448, 059 . 361, 317 . 85 156 . 1 586 . 40 Conferences, conventions, and meetings . . . . . . . . . . . . 40 41 interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 21 , 421 . 14,281 . 7 140 . 42 Depreciation, depletion, etc. (attach schedule) . . . 42 65 , 694 . 43 , 798 . 21 896 . 43 Other expenses not covered above (itemize) : a 43a b 43b c 43c d 43d e SEE STATEMENT 5 ~43e~ 2,372,674 .~ 2103 309 . 220,731 . 116 634 .

as o~an,~u°«~°~~"~ v n ~oi (add ~oj carry w iines,3-,5. 44 6 , 3 7 6 , 0 3 7 . 4 , 345 , 17 8 . 1, 4 7 0 , 7 2 0 . 560,139 . Joint Costs. Check " ED if you are following SOP 98-2 . Are any joint costs from a combined educational campaign and fundraising solicitation reported in (B) Program services? . . . . . . . . . . . . . . . . . . . . . 11111- Yes No If "Yes," enter (i) the aggregate amount of these joint costs $ ; (ii) the amount allocated to Program services $ iii the amount allocated to Management and eneral $ ' and iv the amount allocated to Fundraising

Statement of Program Service Accomplishments What is the organization's primary exempt purpose? 00, SEE STATEMENT 13 Pro ram Service All organizations must describe their exempt purpose achievements in a dear and concise manner. State the number of clients served, publications issued, etc. Discuss

xpenses achievements that are not measurable. (Section 501 c 3 and (4) organizations and 4947(a)(1) nonexempt charitable trusts must also enter the amount of grants and

(Required for 501 (c)(3) and (4) orgs., and 4947(ax1)

allocations to others.) trusts; but optional for others.)

a SEE STATEMENT 13

Grants and allocations $ 4,345 , 178 . b

Grants and allocations $ C

Grants and allocations $ d

Grants and allocations $ e Other program services attach schedule (Grants and allocations $ f Total of Program Service Expenses (should equal line 44, column (B), Program services) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " 4,345,178 . 423011 01-13-05 Form 990 (2004)

2 16480713 759370 22494-3126 2004 .05060 VIETNAM VETERANS OF AMERICA 22494-31

Form 990 (2004) VIETNAM VETERANS OF AMERICA, INC . 13-2929110

Balance Sheets

Note : Where required, attached schedules and amounts within the description column (A) (B) should be for end-of-year amounts only. Beginning of year End of year

45 Cash - non-interest-bearing . . . . . . . . . . . . . . _ . . _ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 483 , 146 . 45 625 , 965 . 46 Savings and temporary cash investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 954, 8 6 $ . 46 4 1 356,572 .

47 a Accounts receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47a 166 , 152 .

b Less : allowance for doubtful accounts . . . . . . . . . . . . . . . . . . 47b 377,971 . 47c 166 , 152 . ^ :E%>? :

48 a Pledges receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48a 0 b Less : allowance for doubtful accounts . . . . . . . . . . . . . . . . . . 48b 48c

49 Grants receivable . . . . . . . . . .- .---- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 50 Receivables from officers, directors, trustees,

and key employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 m 51 a Other notes and loans receivable . . . . . . . . . . . . . . . . . . . . . . . . 51a

b Less : allowance for doubtful accounts . . . . . . . . . . . .. . . . . .

51b 51c 52 Inventories for sale or use . . . . . . . _ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 146,964 . 52 156,769 . 53 Prepaid expenses and deferred charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26,143 . 53 75,102 . 54 Investments - securities STMT . . .6. ., ., . . .

. . .. . . . . . . . . . . . . . . . . " 0 Cost X FMV 2,627 , 523 . 54 2,217 , 768 .

55 a Investments - land, buildings, and : : : : : : : : equipment : basis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55a ::: :: :: : :::

184, 704 .1 56 1 535, 101 .

162, 378 . 571 23 , 627 . 5s

7 ,, 987 , 324- 1 59 759,165 . Bo

61 1 , 103 , 258 . 62

63

60 Accounts payable and accrued expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

61 Grants payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

62 Deferred revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N

63 Loans from officers, directors, trustees, and key employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,183,728 .

423021 01-13-OS


b Less : accumulated depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . I 55b { 56 investments -other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.F. . . .$.'I'.AT.M.NT . ..7. . . . . . . . 57 a Land, buildings, and equipment: basis . . . . . . . . . . . . . . . . . . 57a 284 , 376 .

b Less: accumulated depreciation ., ., . . . . . . . . . . . . . . . . . . . . . . . 57b 71 , 229 . 58 Other assets (describe No- DEPOSITS

213,147 . 23,627 .

8,370,203 . 530,803 .

;c 64 a Tax-exempt bond liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64a eo b Mortgages and other notes payable . . .____ .� , ., ., . . . . . . . . . ._�� , . ., . . ., . . . .,_ . � .� ., . . � , . . .� . ., . ., . 64b

65 Other liabilities (describe " SEE STATEMENT 8 ) 1 , 322 , 270 . 65 1 , 797 , 747 .

66 Total liabilities add lines 60 through 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 , 184 , 693 . 66 3 , 512 , 278 . Organizations that follow SFAS 117, check here 10' D and complete lines 67 through

69 and lines 73 and 74. 67 Unrestricted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 802 6 31 . 67 4,857,925 .

R 68 Temporarily restricted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 W m 69 Permanently restricted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69 3 Organizations that do not follow SFAS 117, check here 01 0 and complete lines

70 through 74 . .. . . . . . . ,°~ 70 Capital stock, trust principal, or current funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70 r+ y 71 Paid-in or capital surplus, or land, building, and equipment fund . . . ._ . . . . . . . . . . . ._ ._ .,_ . � . . . . . . . 71

72 Retained earnings, endowment, accumulated income, or other funds . . . . . . . . . . . . . . . . . . . . . . . . . . . 72 °' 73 Total net assets or fund balances (add lines 67 through 69 or lines 70 through 72 ; z . . . . . .

column (A) must equal line 19 ; column (B) must equal line 21) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 8 0 2 6 31 . 73 4 , 857 , 925 . 74 Total liabilities and net assets / fund balances (add lines 66 and 73) � , 7 9 8 7 3 2 4 . 74 8 3 7 0 2 0 3 .

Form 990 is available for public inspection and, for some people, serves as the primary or sole source of information about a particular organization . How the public perceives an organza ion m suc cases may e e ermine y e to orma ion presen e on its re urn . Therefore, please make sure the return is complete and accurate

and fully describes, in Part III, the organization's programs and accomplishments .

Form 990 2004 VIETNAM VETERANS OF Reconciliation of Revenue per Audited Financial Statements with Revenue per

ICA INC . 13-2929110 Page a 1'ti~~3' Reconciliation of Expenses Per Audited . . . . . . . . . . . . . .

Financial Statements with Expenses per

a Total revenue, gains, and other support a Total expenses and losses per per audited financial statements . . . . . . . . . . . . . . . 1110. a 6 , 6b5,670 . audited financial statements . . . . . . . . . . . .

.n . .

b Amounts

. . . . . . b Amounts included on line a t bu n 'of o

included on line a but not on line 17 Form 990' lin e 12 Form 990: (1 ) Donated services

1 and use of facilities s N a s gains et unrealized 9 . . . a () on investments 77 629 . . . . . . a Prior ear adjustments ::::: : ::: (2) Y

r 2 Donated services e orted on line 20 P Form 990 and use of facilities . . . $ . . . . . . . . . . . . . . . $

3 f Prior 3 Losses rep orted on e Recoveries of prior line 20 Form 990 ear grants . . . . . . . . . . . . $ Y Other (specify) : f4 Other (specify) : '' ( 4 )

S 17 4 3 3 9 . .« ̀ '<''>~`~~'~~`« STMT 10 STMT 9 $ , . . . . . . :, . a 174,339 . . . . . . . . .. . .X

..' Add amounts on lines (1) through (4) . . . . . . . . . " b 96 , 710 . Add amounts on lines (1) through (4) . . . . . .

c Line a minus line b . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . " c 6 508,960 . c dine a minus line b . . . . . . . . . . . . . . . . . . . . . . . . . ., . . . . . . included on line 12 Form d Amounts included on line 17 , For

10. d Amounts im

90 bu n line a : 990 but not on line a' t not o

11 Investment expenses 1 1 Investment expenses not included on not included on line 6bForm 990 line 6b Form 990 . . . a

( . . . $

2 ) Other (s pecify): r (2) Other (sp ecify) : $ $

Add amounts on lines (1) and (2) �� . . . . . . "

16 , 508 ,

0 " Add amounts on lines (1) and (2) ., ., ., . . . . . . e Total revenue per line 12, form 990 e Total expenses per line 17, Form 990

(line c plus line d) . . . . . . . . . . . . . . . . . . . . . . . . . . .

.

. - " 960 . line c plus line d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . List of Officers, Directors, Trustees, and Key Employees (List each one even it not compensated .) . .

(B) .

Title and average hours C) Compensation J(DCon (A) Name and address per week devoted to IIf not paid , enter plans' position -0-.) comc

0 .

6,376,037 .

---------------------------------

SEE STATEMENT 11 ------------------- --------------------------------- ---------------------------------

--------------------------------- ---------------------------------

--------------------------------- ---------------------------------

--------------------------------- ---------------------------------

--------------------------------- ---------------------------------

--------------------------------- ---------------------------------

--------------------------------- ---------------------------------

------- --------------------------------- ---------------------------------

220,448 .114,985 .


6,550 .376 .

174,339 . 6,376,037 .

75 Did any officer, director, trustee, or key employee receive aggregate compensation of more than $100,000 from your organization and ail related organizations, of which more than $10,000 was provided by the related organizations? If "Yes," attach schedule . " 0 Yes M No

423031 01-13-05 Form 990 (2004)

located at " 8605 CAMERON STREET, STE 400, SILVER SPRING, MD ZIP+4 . 20910

92 Section 49470(1) nonexempt charitable frosts filing Form 990 in lieu of Form 1041- Check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " [] . . 1 92 ~ N/A and enter the amount of tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . "

01313-05 Form 990 (2004) 5


Form 990 (2004) VIETNAM VETERANS OF AMERICA INC . 13-2929110 Other Information Yes No

76 Did the organization engage in any activity not previously reported to the IRS? if "Yes," attach a detailed description of each activity � .� , . . . . . . 76 X 77 Were any changes made in the organizing or governing documents but not reported to the IRS? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77 X

If "Yes" attach a conformed copy of the changes . . . . . . . . .. . . . . . . . . . 78 a Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78a X

b If °Yes," has it filed a tax return on Form 990-T for this year? . . . . . . . . . ._ .__, . .�� , . . . . . . . . ._ . . . . . .__� . �� . . . . . . . . . . . . . ._ �� . .�� . . . . . .__ .�� . ., . . ._, ., . � ,_ ._, 78b X 79 Was there a liquidation, dissolution, termination, or substantial contraction during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79 X

If "Yes" attach a statement 80 a s h(other than b association with a statewide or nationwide organization) through common membership, the organization EEO

governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80a X r he name of the organization en b If "Yes," tot

and check whether it r s 0 exempt r D nonexempt. 81 a Enter direct or indirect political expenditures . See line 81 instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81a ;; ; ;,.;;,.;,

b Did the organization file Form 1120-POL for this year? . . . . . . . . . ., . . . . . . . _ . . . . . . . . . , . . ., . . . . . . . . ., . . , . . ., . 81 b 82 a Did the organization receive donated services or the use of materials, equipment, or facilities at no charge or at substantially less than

fair rental value? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82a X b it "Yes," you Y indicate items here . Do not include this amount as revenue in Part I or he value o t as an K ma t these

in ru i n in P rt N A expense in Part II . st ct o s a 82b (See ) . . . . . . . . . . . . . . . . . . . . . . . . . .--- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . :: : : 83 a Did the organization comply with the public inspection requirements for returns and exemption applications? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83a X

b Did the organization comply with the disclosure requirements relating to quid pro quo contributions? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88b X 84 a Did the organization solicit any contributions or gifts that were not tax deductible? ., . . . . .� _, ._ . . .� , . ., . . .,_ .,_� , . ., ., . .�� , . .�� .�� _ ._ . . . . . ., . . . . .___ . . 84a X

. . . . . .. . . . .. . . . . . . . . b If "Yes" did the organization include with every solicitation an express statement that such contributions or gifts w ere not

tax deductible? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .-- .-- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..NLA . . . . . . . . . 84b 85 501(c)(4), (5), or (6) organizations . a Were substantially ail dues nondeductible by members? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. /A__ . . . . . ._ 85a

b Did the organization make only in-house lobbying expenditures of $2,000 or less? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N/A . . . . . . . . . 85h If "es" as answered to either received 85a or 85b , not complete 85c through 85h below unless the organization receiv waiver for pro xy tax o owed for the prior year . Dues, isimilar amounts frofrom members 85c N /A assessments, a nd sim

d Section x 162(e) lobbying and political expenditures 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5d N /A :: :: : :: :?::::: : ::: N A nondeductible amount of section 6033(e)(1)(A) dues notices Aggregate no 85 e cti e : :N ::::.:.::.::: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .--- . . . . . . . .

.. . . . . . . f I bb 85e) 85f A inlobbying and political expenditures (line 85d less f Taxable x amount o 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . g Does the organization elect to pay the section 6033(e) tax on the amount on line 85f? � . . ., . . ., . . ., . �� . ., . . ., . . . . . � , . ., .� , . . . . ., . . N/A . . . . h If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount on line 85f to its reasonable estimate of dues

allocable to nondeductible lobbying and political expenditures for the following tax year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . /A. . ._ ., . . . 85h Enter: a Initiation fees and cap ital contributions included on line 12 8 " 86 6 1 50 organizations . P (cJ(~) a N/A

b Gross n line 12 for public use of club facilities 86b N/A receipts, u included o 8 Enter: ' a Gross income from members or shareholders

. 87a A

b Gross 7 501(c)(12) organizations.

income from other sources . D0 not net amounts due or aid to other sources P amounts due or received from them .) 87b N/A_ against 'v

88 At any time during the year, did the organization own a 50% or greater interest in a taxable corporation or partnership, or an entity disregarded as separate from the organization under Regulations sections 301 .7701-2 and 301 .7701-3? If "Yes ." complete Part IX . . . . . . .--- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .--- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88 X

89 a 501 organizations. Enter: Amount of ax imposed n the in9 year t o organization during the under: (c)(3) section 4911" N /A ' section 4912 10- N/A ; section 4 t 955 N /A ti son

b 501(c)(3) and 501(c)(4) organizations. Did the organization engage in any section 495$ excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year? If "Yes," attach a statement explaining each transaction ., ._ . . . . . . . . . � , . . ., . . � . . .�� . . � . . . � , . ._ . . ._ ._ . ._ . . . � . . .� , . ._ . . . . . . . . ., ._, . . . . . . ._ .,__ N/A . . . . . . . . . 89b

c Enter : Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955 . and 4958 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " NBA

d Enter : Amount of tax on line 89c, above, reimbursed by the organization �� ., ._ ._ . .�� , .�� ., ._ � , . . � , . � ._�� , .� , ., . ._ . . ., . ., . . . . . . . ._ " N/A 90 a List the states with which a copy of this return is filed " N/A

b Number of employees employed in the pay period that includes March 72, 2004 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 90b 262 91 The books are in care of " VIETNAM VETERANS OF AMERICA Telephone no . " 301-585-4000

16480713 759370 22494-3126 2004 .05060

Form 990 (2004) VIETNAM VETERANS OF AMERICA INC . 13-2929110 ~~Analysis of Income-Producing Activities (see page 33 of the instructions .

Note:-Entergross amounts unless otherwise Unrelated business income Excluded b section sit, spa, or 514

indicated. Business ~~~- Related or exempt 93 Program service revenue : code

Amount ~ae Amount function income 36,929 . a CONFERENCE

p WAF GRANT 20 000 . s ADVERTISING 541800 48 , 903 . d e f Medicare/Medicaid payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . g Fees and contracts from government agencies . . . . . . . . . . . .

94 Membership dues and assessments . . . . . . . . . . . . . . . . . . . . . . . . 300,417 .

95 Interest on savings and temporary cash investments . . . 96 Dividends and interest from securities . . . . . . . . . . . . . . . . . . . . . 14 242,333 .

rental income or (loss) from real estate : 7 Not 9 a debt-financed property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b not debt-financed property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

98 Net rental income or (loss) from personal property . . . . . . 99 Other investment income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 Gain or (loss) from sales of assets

other than inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 , 996 . 101 Net income or (loss) from special events . . . . . ., . . . . . �� ., 102 Gross profit or (doss) from saes of inventory . . . . . . . . . . . . 5 , 032 , 776 . 103 Other revenue:

a ROYALTIES 15 57,557 . h MISCELLANEOUS 01 61 , 034 . c d e

1 04 Su btota l (add co l umns (B ) . (D ). and () E ) 4 8 , 9 0 3 . 360 , 924 . 1 5 , 435 , 118 . 4 btota Su 105 Total (add line 104, columns (B), (R), and (E)} . . . . . . . . . . .--- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .- .-- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " 5,8441945 . Note: Line 105 plus line 1d, Part l, should equal the amount on line 12, Part l. p'-( Relationship of Activities to the Accomplishment of Exempt Purposes (see page 34 of the instructions.) Line No . Explain how each activity for which income is reported in column (E) of Part VII contributed importantly to the accomplishment of the organization's

exempt purposes (other than by providing funds for such purposes) . SEE STATEMENT 12

'a~?~'>' Information Regarding Taxable Subsidiaries and Disregarded Entities (see page 34 of the instructions .) (A) (B) (C) (0)

tName, address, and EIN of corporation, Percentage of Nature of activities Total income End-op-year partnership, ordisregarded entity ownershi interest assets

N/A

~`p!>fi~I Information Regarding Transfers Associated m (a) Did the organization, during the year, receive any funds, directly or indirectly, ti (b) Did the organization, during the year, pay premiums, directly or indirectly, on a Note : /f "Yes" to ( b ) , file Form 8870 and Form 4720 see instructions).

U~dor ties of perjury, I decl 1 have examined this return including aaxoml Please co n comp) Declarati arer (other an officer] is based on all infom Sign ~ Here n /, ture of officer ~' ~ ate

Preparer's Fi�,rs�a�,B(or -COUNC LOR, BU & Use Only yours if '

self-employed), ' 7910 ~7OODMONT AVENUE, 423161 address, and ,_,q_ns 7JP ..a BETHESDA, MD 20814

VIETNAM VETERANS OF AMERICA, INC . 13-2929110

FORM 990 GAIN (LOSS) FROM PUBLICLY TRADED SECURITIES STATEMENT 1

GROSS COST OR EXPENSE SALES PRICE OTHER BASIS OF SALE

294,996 . 250,000 . 0 .

294,996 . 250,000 . 0 .

NET GAIN OR (LOSS)

44,996 .

44,996 .

9 STATEMENT S) 1 2004 .05060 VIETNAM VETERANS OF AMERICA 22494-31 16480713 759370 22494-3126

DESCRIPTION

INVESTMENT SECURITIES

TO FORM 990, PART I, LINE 8


INCOME

6 . INVENTORY AT BEGINNING OF YEAR . . . . . . . 7 . MERCHANDISE PURCHASED . . . . . . . . . . . 8 . COST OF LABOR . . . . . 9 . MATERIALS AND SUPPLIES . . . . . . . . . . .

10 . OTHER COSTS . . . . . . 11 . ADD LINES 6 THROUGH 10 . . . . . . . . . . .

11,028,168 11,424,047

10 STATEMENT S) 2 16480713 759370 22494-3126 2004 .05060 VIETNAM VETERANS OF AMERICA 22494-31

FORM 990 INCOME AND COST OF GOODS SOLD STATEMENT 2 INCLUDED ON PART I, LINE 10

1 . GROSS RECEIPTS . . . . . 2 . RETURNS AND ALLOWANCES . . . . . . . . . . . 3 . LINE 1 LESS LINE 2 . . .

4 . COST OF GOODS SOLD (LINE 13) . . . . . . . . 5 . GROSS PROFIT (LINE 3 LESS LINE 4) . . . . .

COST OF GOODS SOLD

16,300,054

11,267,278

146,964 248,915

16,300,054

5,032,776

12 . INVENTORY AT END OF YEAR . . . . . . . . . . 156,769 13 . COST OF GOODS SOLD (LINE 11 LESS LINE 12) . . 11,267,278


FORM 990 OTHER CHANGES IN NET ASSETS OR FUND BALANCES STATEMENT 4

TOTAL TO FORM 990, PART I, LINE 20 <77,629 .>

FORM 990 OTHER EXPENSES STATEMENT 5

6,703 . 5,030 . 1,673 . 13,475 . 11,838 . 1,637 . 10,234 . 8,112 . 104,278 . 61,932 . 23,244 . 65,431 . 50,174 . 15,257 . 36,224 . 35,410 . 814 . 7,568 . 4,689 . 2,799 .

239,276 . 237,576 . 1,700 . 50,005 . 47,553 . 2,452 .

511,285 . 303,178 . 115,577 .

2,372,674 . 2,035,309 . 220,731 .

92,530 .

116,634 . TOTAL TO FM 990, LN 43

11 STATEMENT S) 3, 4, 5 16480713 759370 22494-3126 2004 .05060 VIETNAM VETERANS OF AMERICA 22494-31

FORM 990 COST OF GOODS SOLD - OTHER COSTS STATEMENT 3

DESCRIPTION AMOUNT

HOUSEHOLD GOODS 11,028,168 .

TOTAL INCLUDED ON FORM 990, PART I, LINE lOB 11,028,168 .

DESCRIPTION

UNREALIZED GAIN

AMOUNT

<77,629 .>

DESCRIPTION

CONTRIBUTIONS MISCELLANEOUS FURNITURE & EQUIPMENT AWARDS TAXES & LICENSES INSURANCE UTILITIES DUES & SUBSCRIPTIONS TRAINING AND DEVELOPMENT PHOTOCOPYING PHOTOGRAPHY TEMPORARY LABOR PUBLIC RELATIONS MEETING FACILITIES MESSENGER SERVICE CONSULTANTS MISCELLANEOUS PROFESSIONAL FEES

PROGRAM MANAGEMENT TOTAL SERVICES AND GENERAL

1,128,376 . 1,123,376 . 5,000 .

20,694 . 19,500 . 1,194 . 3,639 . 3,490 . 149 . 6,862 . 3,444 . 1,258 .

139,581 . 94,348 . 45,233 . 2,796 . 2,796 .

26,247 . 22,863 . 2,744 .

(D)

FUNDRAISING

2,160 .

640 .

2,122 . 19,102 .

80 .


FORM 990 OTHER LIABILITIES STATEMENT 8

DESCRIPTION AMOUNT

CAPITAL LEASE OBLIGATIONS 126,937 . DUE TO CHAPTERS 1,198,645 . DUE TO AFFILIATES 386,770 . DEFERRED RENT CONCESSION 85,395 .

TOTAL TO FORM 990, PART IV, LINE 65, COLUMN B 1,797,747 .

12 STATEMENT S) 6, 7, 8, 9 16480713 759370 22494-3126 2004 .05060 VIETNAM VETERANS OF AMERICA 22494-31

FORM 990 NON-GOVERNMENT SECURITIES STATEMENT 6

OTHER PUBLICLY TOTAL

CORPORATE CORPORATE TRADED NON-GOV'T SECURITY DESCRIPTION COST/FMV STOCKS BONDS SECURITIES SECURITIES

EQUITIES FMV 825,814 . 825,814 . MUTUAL FUNDS FMV 1,391,954 . 1,391,954 .

TO FORM 990, LINE 54, COL B 2,217,768 . 2,217,768 .

FORM 990 OTHER INVESTMENTS STATEMENT 7

VALUATION DESCRIPTION METHOD AMOUNT

MONEY MARKET FUNDS & OTHER MARKET VALUE 535,101 .

TOTAL TO FORM 990, PART IV, LINE 56, COLUMN B 535,101 .

FORM 990 OTHER REVENUE NOT INCLUDED ON FORM 990 STATEMENT 9

DESCRIPTION AMOUNT

VETERANS COLLECTIBLES 174,339 .

TOTAL TO FORM 990, PART IV-A 174,339 .


FORM 990 OTHER EXPENSES NOT INCLUDED ON FORM 990 STATEMENT 10

DESCRIPTION AMOUNT

COST OF GOODS SOLD 174,339 .

TOTAL TO FORM 990, PART IV-B 174,339 .

FORM 990 PART V - LIST OF OFFICERS, DIRECTORS, STATEMENT 11 TRUSTEES AND KEY EMPLOYEES

EMPLOYEE TITLE AND COMPEN- BEN PLAN EXPENSE

NAME AND ADDRESS AVRG HRS/WK SATION CONTRIB ACCOUNT

13 STATEMENT S) 10, 11 2004 .05060 VIETNAM VETERANS OF AMERICA 22494-31 16480713 759370 22494-3126

THOMAS COREY

SILVER SPRING, MD

ED CHOW

SILVER SPRING, MD

JIM GRISSOM

SILVER SPRING, MD

ALAN COOK

SILVER SPRING, MD

RANDY BARNES

SILVER SPRING, MD

FRED ELLIOTT

SILVER SPRING, MD

MARSHA FOUR

SILVER SPRING, MD

--HARLES RICHARDSON

SILVER SPRING, MD

PRESIDENT 50 56,069 . 0 . 0 .

VICE PRESIDENT 50 30,342 . 0 . 0 .

SECRETARY 50 9,300 . 0 . 0 .

TREASURER 50 30,342 . 0 . 0 .

DIRECTOR VARIES 0 . 0 . 0 .




14 STATEMENT S) 11 16480713 759370 22494-3126 2004 .05060 VIETNAM VETERANS OF AMERICA 22494-31


STEVE MASON DIRECTOR VARIES 0 . 0 . 0 .

SILVER SPRING, MD

LARRY KLEIN DIRECTOR VARIES 0 . 0 . 0 .

SILVER SPRING, MD

JEROLD KLEIN DIRECTOR VARIES 0 . 0 . 0 .

SILVER SPRING, MD

DAVE MCMICHAEL DIRECTOR VARIES 0 . 0 . 0 .

SILVER SPRING, MD

BILL MEEKS, JR . DIRECTOR VARIES 0 . 0 . 0 .

SILVER SPRING, MD

JOHN ROWAN DIRECTOR VARIES 0 . 0 . 0 .

SILVER SPRING, MD

SANDIE WILSON DIRECTOR VARIES 0 . 0 . 0 .

SILVER SPRING, MD

LAWRENCE GOUCHER DIRECTOR VARIES 0 . 0 . 0 .

SILVER SPRING, MD

AL CUMINGS DIRECTOR VARIES 0 . 0 . 0 .

SILVER SPRING, MD

FRED ELLIOTT DIRECTOR VARIES 0 . 0 . 0 .

SILVER SPRING, MD

BRUCE WHITAKER DIRECTOR VARIES 0 . 0 . 0 .

SILVER SPRING, MD

JOHN KOPROWSKI DIRECTOR VARIES 0 . 0 . 0 .

SILVER SPRING, MD

LUPE ALVIAR, JR . DIRECTOR VARIES 0 . 0 . 0 .

SILVER SPRING, MD


STEVE HOUSE DIRECTOR VARIES 0 . 0 . 0 .

SILVER SPRING, MD

ALLEN MANUEL DIRECTOR VARIES 0 . 0 . 0 .

SILVER SPRING, MD

DONALD MCDOLE DIRECTOR VARIES 0 . 0 . 0 .

SILVER SPRING, MD

DARROL BROWN DIRECTOR VARIES 0 . 0 . 0 .

SILVER SPRING, MD

RICHARD DELONG DIRECTOR VARIES 0 . 0 . 0 .

SILVER SPRING, MD

DARRELL MARTIN DIRECTOR VARIES 0 . 0 . 0 .

NANCY SWITZER DIRECTOR VARIES 0 . 0 . 0 .

MARY MILLER DIRECTOR VARIES 0 . 0 . 0 .

JOSEPH STERNBURG CFO 40 94,395 . 14,985 . 0 .

220,448 . 14,985 . 0 . TOTALS INCLUDED ON FORM 990, PART V

15 STATEMENT S) 11, 12 16480713 759370 22494-3126 2004 .05060 VIETNAM VETERANS OF AMERICA 22494-31

FORM 990 PART VIII - RELATIONSHIP OF ACTIVITIES TO STATEMENT 12 ACCOMPLISHMENT OF EXEMPT PURPOSES

LINE EXPLANATION OF RELATIONSHIP OF ACTIVITIES

93A LEADERS OF THE ORGANIZATION RECEIVE TRAINING IN A MULTITUDE OF AREAS RELATED TO VETERANS ISSUES

93B THIS ENABLED REPRESENTATIVES TO MORE EFFECTIVELY SERVICE THE NEEDS OF THE MEMBERS .

94 MEMBERSHIP DUES WERE RECEIVED IN EXCHANGE FOR MEMBERSHIP BENEFITS WHICH CONSTITUTE THE BASIS FOR WA'S EXEMPT STATUS

102 WA LOGO MERCHANDISE WAS SOLD TO PROMOTE THE RECOGNITION OF VIETNAM-ERA N TURN PROMOTED THE SOCIAL WELFARE OF SUCH VETERANS .

WA bas been instrumental in gang DioD and the Department of Veterans Affairs to look into the dangers and possible side effects of the anti malaria drug Lmsiam. ?his drug may -be linked to increased suicide rtes and long-term negative health effects of soldiers who have beep. forced to tats it, in many instances without proper supervision and without proper documentafian in. their medical records . In march 2004, :OoD announced. that it would discontinue use of

06-16-2005 U6 :06pm From-VIETNAM VETRANS OF AMERICA INC 3D1 bdb uyla I-bba r.uuu uuD re al

Statement 13

990 RYE 2-28-05)

wTa-MANS ADVOCACY

The core role of QA's Office of Govermment Relations is to advocate improving medical, education, mploymern & training compensation & pension, and other vita entitlement benefits and services for ow natiozes veterans. The std under the direction of the WA National President, and with the policy guidance of the Government Affaixs Committee and the Board of Directors pursuant to Convention Resolutions, seeks to help promuigaxe positive action on those policy resolutions passed at the national convention. Star works in cancert with the leadership of WA to "educate and agitate" federal officials and their staff members - in the Congress avid in the Exmutive Branch. We focus, in close cooperation with the appropriate National committees, on the Deparboa of Veterans Affairs and other federal entities whose pzogtams directly serve veterans. .

In regard to our founding principle of "Never again will one generation of American veterans abandon another generation_" The WA Government Relations staff hays worked closely with and in support of the National Gulf War Resource Cent (PJGWRC) .

WA was involved in pressing the nomination NGWRC's Executive Director, who was selected to represent the needs of Gulf War veterans on the 12-member VA Research Advisory Committee on Calf War Illnesses. In regularly held meetings, WA through the NG'VVRC, questions and presents a critical evaluation of DoD and Department of Veterans Affairs' as they look into the health effects of exposure to low levels o£ saris has, otbpr chemical toxins, vaccinations, Depleted Unnium exposure, and other factors afitributwg to Gulf Vicar Illnesses.

Every year, WA is asked to testify before Congress. The treatment of current active duty personnel, as well as Guard & reserve component medical holdover personnel in current and future deployments is a toy priority of VV,t3. WA worked with NGWRC, as well as working with tie Senate National Guard & ltewrves Caucus, chaired by Senator Bond (P --MO) and Senator Leaky (D-VT) has made recommendations to Congress on brow to better treat sick and wounded returning war veterans, the necessity of hands-on pre and past deployment medical and mental health screenings, and the dangers posed by the use by soldiers of an anti malaria chug, Lar3am.

06-18-2005 U6 :OTpm From-VIETIVAM VETRANS OF AMERtGA lNG dul 000 u0la I-oo4 r.vuaiuua r-tvi

this drug in Iraq and look into its' potentially deadly side eFfects. In ApA 200, the DepartmeAt of Veterans Affair's annawntced its own study into the possible uegative Long term heath effects of the drug.

In addition to the move, Government Retarions staff was instrumental in worldng on the following issues:

Veterans Tdealtls Carp.. We continue to press for additional funding for *0 VA's medical operations and for implementation of needed administrative reforms . WA joined with eight other VSUs to form The Partnership for Yetemns Health Care Budget Refom the goal of which is to enact a new method of funding that will provide a predictable and reliable funding stream for the V.A.'s medical operations. To this end, we've conducted press conferences, taken out ads that have stirred the pad combined on a to-the-point trifold brochure, and participated in forums to focus attention on the need for significant reform in how veteran's healer cafe is fiznded . In addition, just as we successfully lobbied to increase the budget for the VA's medical operations by $1 billion for federal fiscal year 2004, so have we continued this effort to imcrease the appropriation by X2_5 billion over the Administration's budget request for FY 2005 (October 1, 2004 trough September 30, 2005)-

Pre- and Post Deployment Physecab. Along with our colleagues at the National Gulf War Resource Center, ire exposed the failure of the Department of Defense to do what it is mandated to do by law: conduct full pre- and post deployment physicals . If dame properly, his could clarify whether or not a soldier incurred a disease or toodc exposure while deployed. Similarly, we worked to pact the Armed Forces Personnel Medical Readiness and Tracldag Act o£ 2004, which would establish a new traclang system to insure that active dory military personnel and Reservists receive regular health screenings, Toes "Clinton talent Amendment" was enacted into law with the signing of PL. 10"75. .

Gulf War Illnesses. Similarly, we continue to work with the National Gulf War Resource Center to promote public awareness of diseases found in too many veterans of the first Persian Gulf War, and to press elements of the federal bureaucracy for information and studies of the possible causes and potential ' lom&term effects of whatever Guff War veterans may brogue been exposed to during their service.

" Vet Centers . We love maintained our unequivocal support of the need to provide additional fundiug for the 'Jet Centers, which have helped thousands of veterans and members of their families deal with the psychological wounds of war.

VETERANS ASSISTANCE

WA bas consistently maintalined the highest favvrabl'e decision rate at the Board of Veterans' Appeals (BVA) of all veterans' service organizations ('VSOs) since the beginning of Federal. FY 1994 (October 1, 1993). During 2004, WA's favorable rate was 87 percent.

The V'VA Veterans Benefits Pxogicam helped disabled veterans and their dependents to recover approximately $97,000,000 in benefits during 200_

An increasing txumber of disabled veterans request WA representation. During Federal FY 2003, WA provided representation in approximately 600 BVA cases as compared to only 52 cases during Federal. FY 1995 .

CONRMIJIVICATxON

WA launched au ambitious campaign to educate, inform and inspire .Americans to vote. This initiative reminded Americans that the freedoms we enjoy have been paid for by generations of American veterans and that Americans can best fulfill their

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Homeless Veterans. We continue to promote the expansion of unique veCerm-oriented homeless programs and advocate that a fair sure of federal resources be directed to address end thru our lobby efforts with the slauin of P.L. 108-422, funding was increased for VA homeless programs in FXQS from $75,000,000 to X99,000,00(3. Rye will continue to lobby to ensure full implementation of Public Law T.07-95, the Homeless Veterans Comprehensive Assistance Act.

" Women Veterans . WA was instrumental in securing legislation fist permanently extends the VA's authority to provide sexual trauma counseling

' -to female and made veterans with the enactment of P.L. 108-422. Before enactment of this legislation this was a discretionary program.

MEMBERSHEP

Distributed over 50,000 brochures to veterans and the general public, informing them about WXs mission and resources available for veterans is need. of assistance.

Continued support of 634 WA chapters and 47 state councils across the nation, including 17 new chapters chartered this fiscal year, providing forums for veterans to work together to help each other and to xeacb out to other veterans_

Operated information booths across the country, typically in conjunction with special events such as fame, concerts, end holiday events, providing information and resources to veterans and informing the general public about veterans issues .

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ob1iga~ons: to*- -use who served- and those who continue to serve- by votiuag iri caucuses, primarnes and general elections.

On November 10, 2004 more than 500 upeopte gathered at the Vietnam Vetmws MUmorial to take part in the WA hosted dedication of tyre Vietnam War In Memory Plaque (recognition of those who have died subsequent to the war ~o£ Agent Orange related illnesses) . The board of directors asked WA to acct as host in recognition of the early and consistent support given through the completion of the project.

Application for Extension of Time To Fide an Exempt Organization Return " File a separate application for each return.

Form 8868 (Rev . December 2004) Departr4lent of the Treasury Internal Revenue Service

OMB No. 1545-1709

Electronic Filing (e-file). Form 8868 can be filed electronically if you want a 3-month automatic extension of time to file one of the returns noted below (6 months for corporate Form 990-T filers) . However, you cannot file it electronically if you want the additional (not automatic) 3-month extension, instead you must submit the fully completed signed page 2 (Part 1l) of Form 8868 . For more details on the electronic filing of this form, visit www.irs.gov/eftle.

VIETNAM VETERANS OF AMERICA, INC . Number, street, and room or suite no . If a P.O . box, see instructions . 8605 CAMERON STREET, NO . 400

13-2929110 File by the due date for filing your return . Sea instructions. City, town or post once, state, and ZIP code . For a foreign address, see instructions .

SILVER SPRING, MD 20910-3710

18


p. FT If you are filing for an Automatic 3-Month Extension, complete only Part t and check this box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " If you are filing for an Additional (not automatic) 3-Month Extension, complete only Part II (on page 2 of this form). Do not complete Part 11 unless you have already been granted an automatic 3-month extension on a previously filed Form 8868.

Automatic 3-Month Extension of Time - only submit original {no copies needed

Form 990-T corporations requesting an automatic 6-month extension - check this box and complete Part I only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10- E] All other corporations Cincludinq Form 990-C filers) must use Form 7004 to request an extension of time to file income tax returns. Partnerships, REMICs, and trusts must use Form 8736 to request an extension of time to rile Form 1065, 1066, or 1041 .

Type or

print

Name of Exempt Organization Employer identification number

Check type of return to be filed (file a separate application for each return):

Form 990 E:1 Form 990-T (corporation) E:J Form 4720 0 Form 990-BL D Form 990-T (sec . 401(a) or 408(a) trust) [~ Form 5227

Form 990-EZ D Form 990-T (trust other than above) 0 Form 6069 D Form 99Q-PF ~ Form 1041-A 0 Form 8870

" The books are in the care of " VIETNAM VETERANS OF AMERICA TelephoneNo." 301-585-4000 FAX No. If the organization does not have an office or place of business in the United States, check this box . . . . . . . . . . . . ., . . . . . � , . �� , . . . . � , . . ., .� , .� . � " 0 If this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN) . If this is for the whole group, check this

box " o . If it is for part of the group, check this box 1 = and attach a list with the names and EINs of all members the extension will cover.

1 I request an automatic 3-month (6-months for a Form 990-T corporation) extension of time until OCTOBER 17, 2005 to file the exempt organization return for the organization named above . The extension is for the organization's return for:

calendar year or " X tax year beginning MAR 1 , 2 0 0 4 , and ending FEB 28, 2005

2 If this tax year is for less than 12 months, check reason : ED Initial return F7Final return ~ Change in accounting period

3a If this application is for Form 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any nonrefundable credits . See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $

b If this application is for Form 990-PF or 990-T, enter any refundable credits and estimated tax payments made . Include any prior year overpayment allowed as a credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $

c Balance Due. Subtract line 3b from line 3a . Include your payment with this form, or, if required, deposit with FTD coupon or, if required, by using EFfPS (Electronic Federal Tax Payment System) . See instructions . . . . . . . . . . . . . . . . . . . . . . . . $ N/A

Caution. If you are going to make an electronic fund withdrawal with this Form 8868, see Form 8453-EO and Form 8879-EO for payment instructions .

LHA For Privacy Act and Paperwork Reduction Act Notice, see instructions. Form 8868 (Rev. 12-2004)

423831 07-10-D5

990 return of organization exempt from income...

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