Nonprofit · EIN 82-2492302
VIETNAM WAR MEMORIAL FUND
Tax-exempt · BORING, OR 97009
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $35,483 | $514,334 | -$478,851 | $0 | $0 | $0 |
| December 31, 2024 | 990 | $987,032 | $1,823,432 | -$836,400 | $478,851 | $0 | $478,851 |
| December 31, 2023 | 990 | $1,205,775 | $319,287 | $886,488 | $1,315,251 | $0 | $1,315,251 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $35,197
- Program service revenue
- $0
- Investment income
- $0
- Net income from sales of inventory
- $286
- Other revenue
- $286
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $514,334
Balance sheet and other
- Total assets, start of year
- $478,851
- Total assets, end of year
- $0
- Total liabilities, end of year
- $0
- Net assets, end of year
- $0
- Gross receipts
- $35,483
- Employees
- 0
- Volunteers
- 50
- Year formed
- 2017
- State of legal domicile
- OR
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALLISON PERRY SOWER | ASSOCIATE DIR Trustee or director | 5 | $0 |
| STAN PULLIAM | ASSOCIATE DIR Trustee or director | 5 | $0 |
| WAYNE TROSINO | ASSOCIATE DIR Trustee or director | 5 | $0 |
| DAN MASON | ASSOCIATE DIR Trustee or director | 5 | $0 |
| JIM SYRING | ASSOCIATE DIR Trustee or director | 5 | $0 |
| STEPHEN L BATES | President Officer | 40 | $0 |
| BERT W KEY | Treasurer Officer | 10 | $0 |
| STEVE CARR | Secretary Officer | 5 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALLISON PERRY SOWER | ASSOCIATE DIR Trustee or director | 5 | $0 |
| STAN PULLIAM | ASSOCIATE DIR Trustee or director | 5 | $0 |
| WAYNE TROSINO | ASSOCIATE DIR Trustee or director | 5 | $0 |
| DAN MASON | ASSOCIATE DIR Trustee or director | 5 | $0 |
| JIM SYRING | ASSOCIATE DIR Trustee or director | 5 | $0 |
| STEPHEN L BATES | President Officer | 40 | $0 |
| BERT W KEY | Treasurer Officer | 10 | $0 |
| STEVE CARR | Secretary Officer | 5 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALLISON PERRY | ASSOCIATE DIR Trustee or director | 5 | $0 |
| STAN PULLIAM | ASSOCIATE DIR Trustee or director | 5 | $0 |
| WAYNE TROSINO | ASSOCIATE DIR Trustee or director | 5 | $0 |
| DAN MASON | ASSOCIATE DIR Trustee or director | 5 | $0 |
| JIM SYRING | ASSOCIATE DIR Trustee or director | 5 | $0 |
| STEPHEN L BATES | President Officer | 40 | $0 |
| BERT W KEY | Treasurer Officer | 10 | $0 |
| STEVE CARR | Secretary Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1448, BORING, OR 97009-1448
- Mailing address (990-N for 2020)
- P O Box 1448, Boring OR 97009
- Principal officer (990-N for 2020)
- Stephen Bates, P O Box 1448, Boring OR 97009
- Signed the 990
- STEPHEN L BATES, President
- Phone
- (503) 663-6271
- Return prepared by
- Baker & Colson PC CPAs
Mission
This fund is a charitable organization with the expressed purpose to generate funds through cash and in-kind donations for the design and construction of a Vietnam War Memorial on the Oregon State Capitol Grounds that will provide educational opportunities for future generations.
Program accomplishments
- This fund is a charitable organization with the expressed purpose to generate funds through cash and in-kind donations for the design and construction of a Vietnam War Memorial on the Oregon State Capitol Grounds that will provide educational opportunities for future generations.Expenses $514,334
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 82-2492302
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2018
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A11)
- Income (IRS master file)
- $35,483
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $35,483 | $514,334 | $0 | XML |
| 990 | December 2024 | $987,032 | $1,823,432 | $478,851 | XML |
| 990 | December 2023 | $1,205,775 | $319,287 | $1,315,251 | XML |
| 990 | December 2022 | $248,813 | $413,077 | $428,763 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Stephen Bates | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Stephen Bates | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 82-2492302).
Questions about VIETNAM WAR MEMORIAL FUND
- What is the EIN of VIETNAM WAR MEMORIAL FUND?
- The employer identification number (EIN) of VIETNAM WAR MEMORIAL FUND is 82-2492302.
- Is VIETNAM WAR MEMORIAL FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to VIETNAM WAR MEMORIAL FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does VIETNAM WAR MEMORIAL FUND file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of VIETNAM WAR MEMORIAL FUND due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did VIETNAM WAR MEMORIAL FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of VIETNAM WAR MEMORIAL FUND?
- The 990-N for 2020 names Stephen Bates.
- Who are the officers and directors of VIETNAM WAR MEMORIAL FUND?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does VIETNAM WAR MEMORIAL FUND have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $35,483, expenses of $514,334 and total assets of $0 at year end.
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