Oath Keepers - let’s review their IRS records & SCC Records. REGISTERED SEX OFFENDER, oh dear - I did not have that on my bingo card

On information and belief - I genuinely think the DOJ are working towards a much wider conspiracy involving the Oath Keepers, Proud Boys, III Percenters. And if I am even partially correct HIYA RICO

Those of you who followed me on Twitter know that I repeatedly showed you how to navigate the Internal Revenue Service - Tax Exempt Search. However it has been a while, so as a refresher course - There’s nothing magical or “top secret” about finding a Charitable or Tax Exempt Organization. You simply need to run a search, although it is extremely helpful to have the Organization’s EIN (Employer Identification Number) or you can run a general search via the Organization’s name. The reason the EIN is preferable is organizations can change their name but an EIN is a static piece of data and that’s why I prefer to use the EIN - think of an EIN as a Company’s social security number.

Tax Exempt or Not?

Look not to beat a dead horse - finding a tax exempt organization’s IRS filings is relatively simple. The issue here is trying to triangulate all the entities and players (registered agents), matching up to various State Corporation Commission (SCC) Databases and then cross referencing with the IRS Tax Exempt Database.

To help you understand why records and cross referencing matter, the IRS database is public information, as are each SCC’s database(s). Again this kind of research is tedious and time consuming AF. Sometimes I like doing this kind of research.
https://apps.irs.gov/app/eos/

One thing to keep in mind - that an organization applies for a Tax Exempt status -this is what’s colloquially known as “determination letter” and if aforementioned tax exempt organization has less than $50,000 annum - then they “may” file a 990-Postcard.

Per the IRS website concerning Tax Exempt Organizations

Does an organization whose gross receipts are normally $50,000 or less have to file Form 990-N if its application for tax exemption is pending?

Yes, but to do so an officer of the organization must first call Customer Account Services at 1-877-829-5500 (a toll-free number) and ask that the organization be set up to allow filing of Form 990-N.

Full disclosure I am going to throw a lot of filings at you and at a certain point you might wonder where are you going with this - given enough time I can usually tie the various loose threads into a nice bow…

Oath Keepers United (OKU-VA)

Fed EIN: 83-0769850 | Salem, VA

In 2018 OKU-VA applied for Tax Exempt Status, on June 14, 2018 the IRS sent their determination letter¹ ²- the 2018 date and mailing address is actually important. As this aligns with the Articles of Incorporation filed in Virginia.

As you’ll note the IRS Tax Exempt Search for OKU-VA, found here —unlike some I don’t withhold documents and I try to help my readers to understand how to research various public databases. Because hoarding information isn’t how I roll, I trust my readers enough to walk you through my research methodologies and I certainly have zero issues “showing my homework” - frankly any decent researcher shouldn’t have an issue showing how they obtained information, especially if it’s from various public databases.

You’ll note that the IRS file for Oath Keepers United, does not reflect any 990 (either long form or 990-N or 990-Postcard) which is some what vexing. Which now brings us to the Virginia State Corporation Commission database, https://scc.virginia.gov - as you’ll note Articles of Incorporation are necessary because it’s the law. Note the address, date

When an organization files their prerequisite Articles of Incorporation- they must provide the State Corporation Commission with facts, such as the voting rights, principal place of business and “agents” and/or Officers of said corporation. I now refer you to page 4 of OKU-VA Articles of Incorporation - I’ve taken the liberty of uploading the OKU-VA VA-SCC filing to my public drive (see footnotes)

Do you see the names of “officers”? Randy Holman and Melissa Holman… see their 2019 VA-SCC Annual Report

Because Mr & Mrs Holman neglected to file their 2020 Annual Report, the VA-SCC automatically placed Oath Keepers United in the “inactive” status.

By now most of my readers know that I am not one to make any assertion absent the mandatory, prerequisite and thoroughly vetted research. I assume that the Virginia State Police Sex Offender Registry³ is a satisfactory and a credible point of reference. If so let’s just go ahead and rip off that band aid - the charges involved enticement of minors and a probation violation⁴

Now if you’re wondering how do these “loose threads” tie together - allow me to summarize, Mr & Mrs Holman registered a tax exempt organization. Based on the administrative records of both the IRS and VASCC -the Oath Keepers United essentially went “inactive” and it’s actually unclear if any money was donated. Given the OKU-VA hasn’t filed a 99--N or 990-postcard, so it’s safe to assume they may not have unjustly enriched themselves.

Virginia Oath Keepers Inc (VAOK)

EIN: 82-2377979 | Newport News, VA
Note the different EINs - meaning a reasonable deduction is these two “oath keepers” entities are linked. But the natural follow up question would be; “which entity came first” I can account for and provide you the receipts to affirm my next statement. The VOK filed their Articles of Incorporation on September 25, 2015

Thereafter on March 31, 2016 the VAOK filed a Statement of Change of Registered Office and/or Registered Agent - moving from Winchester to NewPort News, VA and a change in “agent” Michael Koeniger. What is important about this change Michael “Mike” Koeniger was a known operative in Virginia

In 2015 Virginia Oath Keepers didn’t actually shy away from the public spotlight or actively recruiting current and former Law Enforcement and Military - all of which is widely known. Conversely one point that is often overlooked is Oath Keepers, Tea Party and infiltration into State and Local Government positions - for example WINA - interview -which is a fascinating interview - 2015 Augusta Free Press (read the last 3 paragraphs) this 2015 Daily Progress “notice” of local events (Virginia Oath Keepers is the very last event listed)

2016 VAOK -VA-SCC CANCELATION

While this might be viewed as irrelevant- I would submit that the VA-SCC cancelation of the VAOK is actually extremely relevant, six page filing uploaded to my public drive. Meaning per the Virginia Statues Virginia Oath Keepers was/is no longer legally allowed to conduct business. That’s not an opinion -those are the facts

You might ask why does this matter, I would now like to draw your attention to VAOK’s IRS-990 filings⁵ via the IRS Tax Exempt database

As you’ll note the VAOK filed 990-N postcards for tax years 2017, 2018 and 2019 - respectively. Which begs the question- if they are no longer legally allowed to conduct business in the State of Virginia- how are they allowed to use their Federal Tax Exempt number to “file” their taxes? Technically speaking because VAOK pulled in less than $50,000 per annum - they are not required to file the long-form 990. Which means we have no idea how or who is donating to them… based on preliminary research there are seven Oath Keepers entities that the IRS sent determination letters to. What I find intriguing is seven out of seven all filed the e-postcard. Therefore I HAVE A LOT of QUESTIONS. -Filey

1. IRS Tax Exempt Search, last visited March 15, 2021 - https://apps.irs.gov/app/eos/allSearch

2. OKU-VA June 2018 IRS- Determination Letter, uploaded to my public drive

3. VSP Sex Offender Database, last visited March 16, 2021

4. Randy E Holman pleaded guilty to multiple counts of “sexual exploitation of a minor” and violation of probation, SUPERIOR COURT OF LIBERTY COUNTY -Case Number : 2010R372PR

5. IRS Tax Exempt File - Virginia Oath Keepers, EIN : 82-2377979 - last visited March 16, 2021 - found here