Nonprofit · EIN 92-1188760
VIETNAM VETERANS LEGACY FOUNDATION INC
Tax-exempt · ROCHESTER, NY 14692
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $22,526 | $13,878 | $8,648 | $269,295 | $0 | $269,295 |
| December 31, 2023 | 990 | $259,788 | $20,521 | $239,267 | $240,719 | $750 | $239,969 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $6,550
- Program service revenue
- $0
- Investment income
- $15,976
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $10,000
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $2,100
- Accounting fees
- $1,150
- Program services (functional)
- $13,878
Balance sheet and other
- Total assets, start of year
- $245,996
- Total assets, end of year
- $269,295
- Total liabilities, end of year
- $0
- Net assets, end of year
- $269,295
- Net assets without donor restrictions
- $269,295
- Gross receipts
- $22,526
- Employees
- 0
- Volunteers
- 9
- Year formed
- 2022
- State of legal domicile
- NY
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 |
|---|---|---|---|
| FRED ELLIOTT | PRESIDENT Trustee or director, Officer | 1 | $0 |
| Michelle Laraby | Vice President Trustee or director, Officer | 1 | $0 |
| TIMOTHY PEARCE | TREASURER Trustee or director, Officer | 1 | $0 |
| DAN CORONA | SECRETARY Trustee or director, Officer | 1 | $0 |
| WILLIAM AUBLE | DIRECTOR Trustee or director | 1 | $0 |
| JERRY MCDERMOTT | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL SANFILIPPO | DIRECTOR Trustee or director | 1 | $0 |
| Joe Charles | DirECTOR Trustee or director | 1 | $0 |
| Nathan Auble | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRED ELLIOTT | PRESIDENT Officer | 4 | $0 |
| MICHELLE LARABY | VICE PRESIDENT Officer | 4 | $0 |
| JIM MYERS | TREASURER Officer | 2 | $0 |
| DAN CORONA | SECRETARY Officer | 2 | $0 |
| WILLIAM AUBLE | DIRECTOR Trustee or director | 1 | $0 |
| JERRY MCDERMOTT | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL SANFILIPPO | DIRECTOR Trustee or director | 1 | $0 |
| JOE CHARLES | DIRECTOR Trustee or director | 1 | $0 |
| NATHAN AUBLE | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 93036, ROCHESTER, NY 14692-7336
- In care of
- % VIETNAM VETERANS LEGACY
- Mailing address (990-N for 2024)
- PO BOX 93036, Rochester NY 14692
- Principal officer (990 for 2025)
- TIMOTHY PEARCE, PO Box 93036, Rochester, NY 14692
- Principal officer (990-N for 2024)
- Fred Elliott, PO BOX 93036, Rochester NY 14692
- Signed the 990
- TIMOTHY PEARCE, TREASURER
- Phone
- (585) 703-4428
- Return prepared by
- WITHUM SMITH BROWN PC
Mission
TO AID IN THE SUPPORT OF VETERANS AND OTHER NONPROFIT ORGANIZATIONS WHO ARE ACTIVELY SERVING AND SUPPORTING VETERANS THROUGH THE USE OF THEIR INVESTMENTS, GRANTS, AND CONTRIBUTIONS RECEIVED FROM THE GENERAL PUBLIC.
Program accomplishments
- SUPPORTED OTHER NONPROFIT ORGANIZATIONS WHO ARE ACTIVELY SERVING AND SUPPORTING VETERANSExpenses $13,878 · grants $10,000
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-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 92-1188760
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2023
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Public and societal benefit (W30)
- Assets (IRS master file)
- $269,295
- Income (IRS master file)
- $22,526
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $22,526 | $13,878 | $269,295 | XML |
| 990-N for 2024 Officer: Fred Elliott | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2023 | $259,788 | $20,521 | $240,719 | XML |
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 92-1188760).
Questions about VIETNAM VETERANS LEGACY FOUNDATION INC
- What is the EIN of VIETNAM VETERANS LEGACY FOUNDATION INC?
- The employer identification number (EIN) of VIETNAM VETERANS LEGACY FOUNDATION INC is 92-1188760.
- Is VIETNAM VETERANS LEGACY FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to VIETNAM VETERANS LEGACY FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does VIETNAM VETERANS LEGACY FOUNDATION INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of VIETNAM VETERANS LEGACY FOUNDATION INC 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 VETERANS LEGACY FOUNDATION INC 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 VETERANS LEGACY FOUNDATION INC?
- The 990 for the year ended December 31, 2025 names TIMOTHY PEARCE.
- Who are the officers and directors of VIETNAM VETERANS LEGACY FOUNDATION INC?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does VIETNAM VETERANS LEGACY FOUNDATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $22,526, expenses of $13,878 and total assets of $269,295 at year end.
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