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Veterans Of Foreign Wars Department Of California

Terry W Nelson Memorial
  • Sacramento, CA
  • Tax-exempt since March 2000
  • EIN: 23-7060412

Organization summary

Type of Nonprofit

Designated as a Posts or organizations of past or present members of the armed forces.

Category: Public, Society Benefit — Multipurpose and Other / Military, Veterans' Organizations (NTEE)

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$120k (2025)

Expenses
$106k (2025)

Total Assets
$179k (2025)

Total Liabilities
$0 (2025)

Source: Form 990 tax filings from 2012 to 2025

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending June
2025

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$119,688
Expenses
$106,274
Net Income
$13,414
Net Assets
$178,839
Notable Sources of Revenue Percent of Total Revenue
Contributions $4,355
3.6%
Program Services $42,336
35.4%
Investment Income $0
Net Fundraising $1,678
1.4%
Sales of Assets $0
Net Inventory Sales $16,122
13.5%
Other Revenue $53,412
44.6%
Assets/Debt
Total Assets $178,839
Total Liabilities $0
Net Assets $178,839
Compensation
Key Employees and Officers Compensation Other
Samuel Carruth (Quartermaster) $0 $0
Robert L Niemeyer (Trustee) $0 $0
James W Lajda (Chaplain) $0 $0
David E Hughes (Commander) $0 $0
Donald W Snow (Adjutant) $0 $0
Timothy Wayne Woods (Adjutant) $0 $0
Joaquin M Jauregui (Adjutant) $0 $0
Mike S Mahoney (Adjutant) $0 $0
Stephen C Hignight (Adjutant) $0 $0
Johnny Facio (Adjutant) $0 $0
Richard T Mc Atee (Adjutant) $0 $0
Donald S Green (Adjutant) $0 $0
+ View more people

Document Links

990-EZ
Filed on Dec. 3, 2025

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2024

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$112,871
Expenses
$93,131
Net Income
$19,740
Net Assets
$165,425
Notable Sources of Revenue Percent of Total Revenue
Contributions $4,112
3.6%
Program Services $36,377
32.2%
Investment Income $0
Net Fundraising $94
0.1%
Sales of Assets $0
Net Inventory Sales $16,773
14.9%
Other Revenue $53,412
47.3%
Assets/Debt
Total Assets $165,425
Total Liabilities $0
Net Assets $165,425
Compensation
Key Employees and Officers Compensation Other
Samuel Carruth (Quartermaster) $0 $0
Robert L Niemeyer (Trustee) $0 $0
Jess J Fernandez (Trustee) $0 $0
James W Lajda (Chaplain) $0 $0
David E Hughes (Commmander) $0 $0
Donald W Snow (Adjutant) $0 $0
+ View more people

Document Links

990-EZ
Filed on Jan. 28, 2025

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2023

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$105,738
Expenses
$97,595
Net Income
$8,143
Net Assets
$145,685
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,208
1.1%
Program Services $32,584
30.8%
Investment Income $0
Net Fundraising -$210
Sales of Assets $0
Net Inventory Sales $16,935
16.0%
Other Revenue $53,412
50.5%
Assets/Debt
Total Assets $145,685
Total Liabilities $0
Net Assets $145,685
Compensation
Key Employees and Officers Compensation Other
Samuel Carruth (Quartermaster) $0 $0
Robert L Niemeyer (Trustee) $0 $0
Jess J Fernandez (Trustee) $0 $0
James W Lajda (Chaplain) $0 $0
David E Hughes (Commmander) $0 $0
Donald W Snow (Adjutant) $0 $0
+ View more people

Document Links

990-EZ
Filed on Nov. 5, 2024

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2022

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$89,674
Expenses
$78,492
Net Income
$11,182
Net Assets
$137,542
Notable Sources of Revenue Percent of Total Revenue
Contributions $788
0.9%
Program Services $21,855
24.4%
Investment Income $0
Net Fundraising -$820
Sales of Assets $0
Net Inventory Sales $13,509
15.1%
Other Revenue $53,442
59.6%
Assets/Debt
Total Assets $137,542
Total Liabilities $0
Net Assets $137,542
Compensation
Key Employees and Officers Compensation Other
Samuel Carruth (Quartermaster) $0 $0
Robert L Niemeyer (Trustee) $0 $0
Jess J Fernandez (Trustee) $0 $0
James W Lajda (Chaplain) $0 $0
Kenneth R Dreese (Trustee) $0 $0
Calvin I Jones (Surgeon) $0 $0
David E Hughes (Commmander) $0 $0
Richard A Schindler (Vice Commander) $0 $0
William J Cambron (Vice Commander) $0 $0
Donald W Snow (Adjutant) $0 $0
+ View more people

Document Links

990-EZ
Filed on May 14, 2023

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2021

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$87,195
Expenses
$58,175
Net Income
$29,020
Net Assets
$126,360
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $5,073
5.8%
Investment Income $0
Net Fundraising $337
0.4%
Sales of Assets $0
Net Inventory Sales $11,148
12.8%
Other Revenue $70,637
81.0%
Assets/Debt
Total Assets $126,360
Total Liabilities $0
Net Assets $126,360
Compensation
Key Employees and Officers Compensation Other
Samuel Carruth (Quartermaster) $0 $0
Robert L Niemeyer (Commander) $0 $0
Charles F Carsno (Trustee) $0 $0
James W Landa (Chaplain) $0 $0
Kenneth R Dreese (Trustee) $0 $0
Stephen Hignight (Judge Advocate) $0 $0
Ralph R Jones (Surgeon) $0 $0
David Hughes (Vice Commander) $0 $0
Richard Schadler (Vice Commander) $0 $0
Jess Fernandez (Trustee) $0 $0
Donald Snow (Adjutant) $0 $0
+ View more people

Document Links

990-EZ
Filed on May 16, 2022

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2020

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$56,528
Expenses
$67,322
Net Income
-$10,794
Net Assets
$97,340
Notable Sources of Revenue Percent of Total Revenue
Contributions $87
0.2%
Program Services $19,045
33.7%
Investment Income $0
Net Fundraising -$1,961
Sales of Assets $0
Net Inventory Sales $18,685
33.1%
Other Revenue $18,700
33.1%
Assets/Debt
Total Assets $97,340
Total Liabilities $0
Net Assets $97,340
Compensation
Key Employees and Officers Compensation Other
Samuel Carruth (Quartermaster) $0 $0
Branden A Polupan (Vice Commander) $0 $0
Robert L Niemeyer (Commander) $0 $0
Herbert Taylor (Trustee) $0 $0
Charles F Carsno (Trustee) $0 $0
William J Cambron (Vice Commander) $0 $0
James W Lajda (Chaplain) $0 $0
Kenneth R Dreese (Trustee) $0 $0
Stephen Hignight (Judge Advocate) $0 $0
Ralph R Jones (Surgeon) $0 $0
+ View more people

Document Links

990-EZ
Filed on March 29, 2021

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2019

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$70,107
Expenses
$78,802
Net Income
-$8,695
Net Assets
$108,134
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,805
2.6%
Program Services $35,267
50.3%
Investment Income $0
Net Fundraising $1,551
2.2%
Sales of Assets $0
Net Inventory Sales $11,033
15.7%
Other Revenue $18,663
26.6%
Assets/Debt
Total Assets $108,134
Total Liabilities $0
Net Assets $108,134
Compensation
Key Employees and Officers Compensation Other
Samuel Carruth (Quartermaster) $0 $0
Alexander Gilbert (Vice Commander) $0 $0
Kenneth Dreese (Commander) $0 $0
Robert Niemeyer (Trustee) $0 $0
Charles F Carsno (Trustee) $0 $0
Kerry S Mcintosh (Vice Commander) $0 $0
James W Lajda (Chaplain) $0 $0
Herbert Taylor (Trustee) $0 $0
Stephen Hignight (Judge Advocate) $0 $0
Ralph Jones (Surgeon) $0 $0
+ View more people

Document Links

990-EZ
Filed on Nov. 14, 2019

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2018

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$55,851
Expenses
$72,353
Net Income
-$16,502
Net Assets
$116,829
Notable Sources of Revenue Percent of Total Revenue
Contributions $5,469
9.8%
Program Services $13,534
24.2%
Investment Income $0
Net Fundraising -$2,066
Sales of Assets $0
Net Inventory Sales $13,048
23.4%
Other Revenue $18,144
32.5%
Assets/Debt
Total Assets $116,829
Total Liabilities $0
Net Assets $116,829
Compensation
Key Employees and Officers Compensation Other
Samuel Carruth (Quartermaster) $0 $0
Alexander Gilbert (Vice Commander) $0 $0
Kenneth Dreese (Vice Commander) $0 $0
Alan Pearson (Commander) $0 $0
Jess Fernandez (Trustee) $0 $0
Daniel S Guajardo Jr (Trustee) $0 $0
Carlton Reinaldo (Trustee) $0 $0
Herbert Taylor (Chaplain) $0 $0
Stephen Hignight (Judge Advocate) $0 $0
Ralph Jones (Surgeon) $0 $0
+ View more people

Document Links

990-EZ
Filed on Jan. 18, 2019

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2017

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$119,407
Expenses
$116,355
Net Income
$3,052
Net Assets
$133,331
Notable Sources of Revenue Percent of Total Revenue
Contributions $975
0.8%
Program Services $11,635
9.7%
Investment Income $0
Net Fundraising $2,598
2.2%
Sales of Assets $0
Net Inventory Sales $19,564
16.4%
Other Revenue $58,113
48.7%
Assets/Debt
Total Assets $133,331
Total Liabilities $0
Net Assets $133,331
Compensation
Key Employees and Officers Compensation Other
Samuel Carruth (Quartermaster) $0 $0
Dowayne Coon (Vice Commander) $0 $0
Kenneth Dreese (Vice Commander) $0 $0
Robert Niemeyer (Commander) $0 $0
Jess Fernandez (Trustee) $0 $0
Daniel S Guajardo Jr (Trustee) $0 $0
Carlton Reinaldo (Trustee) $0 $0
Herbert Taylor (Chaplain) $0 $0
Stephen Hignight (Judge Advocate) $0 $0
Ralph Jones (Surgeon) $0 $0
+ View more people

Document Links

990-EZ
Filed on Dec. 5, 2017

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2016

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$66,987
Expenses
$78,487
Net Income
-$11,500
Net Assets
$130,279
Notable Sources of Revenue Percent of Total Revenue
Contributions $4,308
6.4%
Program Services $7,964
11.9%
Investment Income $8
0.0%
Net Fundraising -$2,504
Sales of Assets $0
Net Inventory Sales $41,718
62.3%
Other Revenue $13,219
19.7%
Assets/Debt
Total Assets $130,279
Total Liabilities $0
Net Assets $130,279
Compensation
Key Employees and Officers Compensation Other
Samuel Carruth (Quartermaster) $0 $0
Bob Reinaldo (Trustee) $0 $0
Robert Niemeyer (Commander) $0 $0
David Hughes (Vice President) $0 $0
Jess Fernandez (Trustee) $0 $0
Daniel S Guajardo Jr (Trustee) $0 $0
+ View more people

Document Links

990-EZ
Filed on Dec. 15, 2016

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2015

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$109,554
Expenses
$80,326
Net Income
$29,228
Net Assets
$141,779
Notable Sources of Revenue Percent of Total Revenue
Contributions $37,818
34.5%
Program Services $5,291
4.8%
Investment Income $12,537
11.4%
Net Fundraising $1,015
0.9%
Sales of Assets $0
Net Inventory Sales $51,779
47.3%
Other Revenue $0
Assets/Debt
Total Assets $141,779
Total Liabilities $0
Net Assets $141,779
Compensation
Key Employees and Officers Compensation Other
Samuel Carruth (Quartermaster) $0 $0
Robert Niemeyer (Commander) $0 $0
David Hugues (Vice President) $0 $0

Document Links

990-EZ
Filed on Feb. 17, 2016

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2014

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$61,992
Expenses
$78,677
Net Income
-$16,685
Net Assets
$112,551
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,193
1.9%
Program Services $7,434
12.0%
Investment Income $15,400
24.8%
Net Fundraising $2,040
3.3%
Sales of Assets $0
Net Inventory Sales $32,925
53.1%
Other Revenue $0
Assets/Debt
Total Assets $112,747
Total Liabilities $196
Net Assets $112,551
Compensation
Key Employees and Officers Compensation Other
Daniel Martinez (Jr V. Commander) $0 $0
Frank Goehringer (Commander) $0 $0
Bob Niemeyer (Sr V. Commander) $0 $0
Ron Raglen (Quartermaster) $0 $0
Mike Stoyle (Adjutant) $0 $0
Steve Hignight (Judge Advocate) $0 $0
Fred Carsno (Chaplain) $0 $0
David Hughes (Service Officer) $0 $0
Ralph Jones (Surgeon) $0 $0
Bill Mcintosh (Trustee) $0 $0
Jerry Morey (Trustee) $0 $0
David Hughes (Trustee) $0 $0
+ View more people

Document Links

990-EZ
Filed on Nov. 14, 2014

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2013

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$84,418
Expenses
$138,027
Net Income
-$53,609
Net Assets
$129,236
Notable Sources of Revenue Percent of Total Revenue
Contributions $8,633
10.2%
Program Services $0
Investment Income $38
0.0%
Net Fundraising $11,219
13.3%
Sales of Assets $0
Net Inventory Sales $64,528
76.4%
Other Revenue $0
Assets/Debt
Total Assets $129,236
Total Liabilities $0
Net Assets $129,236

Document Links

990-EZ
Filed on March 18, 2014

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2012

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$0
Expenses
$0
Net Income
$0
Net Assets
$0
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $0
Total Liabilities $0
Net Assets $0

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2011

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2003

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2002

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2001

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

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About Nonprofit Explorer

Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

By Andrea Suozzo, Alec Glassford, Ash Ngu and Brandon Roberts.

Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

Updated