﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-10-10T13:56:03-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>872452747</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WILES AND MORALES LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>228 S MAIN STREET</AddressLine1Txt>
        <CityNm>ATHENS</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>18810</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>272259454</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>VFW POST 1536</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>SKIFF-BOWER POST</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>VFWP</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>932 WEST LOCKHART ST</AddressLine1Txt>
        <CityNm>SAYRE</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>18840</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BERNARD HIBBARD</PersonNm>
      <PersonTitleTxt>QUARTERMASTER</PersonTitleTxt>
      <SignatureDt>2025-09-18</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>HEIDI WILES CPA</PreparerPersonNm>
      <PTIN>P00292266</PTIN>
      <PhoneNum>5708909500</PhoneNum>
      <PreparationDt>2025-09-16</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <GrossReceiptsAmt>11295</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>6803</MembershipDuesAmt>
      <OtherRevenueTotalAmt>4492</OtherRevenueTotalAmt>
      <TotalRevenueAmt>11295</TotalRevenueAmt>
      <OtherExpensesTotalAmt>16462</OtherExpensesTotalAmt>
      <TotalExpensesAmt>16462</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-5167</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>59783</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>54616</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>11358</BOYAmt>
        <EOYAmt>8063</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>10000</BOYAmt>
        <EOYAmt>10000</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>38425</BOYAmt>
        <EOYAmt>36553</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>59783</BOYAmt>
        <EOYAmt>54616</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>59783</BOYAmt>
        <EOYAmt>54616</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>POST OF VETERANS OF FOREIGN WARS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>FRATERNAL, PATRIOTIC, HISTORICAL AND EDUCATIONAL; TO PRESERVE AND STRENGTHEN COMRADESHIP AMONG ITS MEMBERS; TO ASSIST WORTHY COMRADES; TO PERPETUATE THE MEMORY AND HISTORY OF OUR DEAD AND TO ASSIST THEIR WIDOWS AND ORPHANS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>15292</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>15292</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT VANDERPOOL</PersonNm>
        <TitleTxt>COMMANDER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BERNARD HIBBARD</PersonNm>
        <TitleTxt>QUARTERMASTE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>TOM FORBES</PersonNm>
        <USAddress>
          <AddressLine1Txt>932 W LOCKHART ST</AddressLine1Txt>
          <CityNm>SAYRE</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>18840</ZIPCd>
        </USAddress>
        <PhoneNum>5708882321</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>RENTAL INCOME 2,400 FUNDRAISER 2,092 TOTAL 4,492</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 400 OFFICE 203 DONATIONS 1,000 DUES 629 FUNDRAISING EXPENSE 1,170 INSURANCE 9,838 REPAIRS &amp; MAINTENANCE 590 SUPPLIES 760 NON-INVESTMENT DEPRECIATION 1,872 TOTAL 16,462</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>355,777 355,777 LESS ACCUMULATED DEPRECIATION 317,352 319,224 TOTAL 38,425 36,553</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>FRATERNAL, PATRIOTIC, HISTORICAL AND EDUCATIONAL; TO PRESERVE AND STRENGTHEN COMRADESHIP AMONG ITS MEMBERS; TO ASSIST WORTHY COMRADES; TO PERPETUATE THE MEMORY AND HISTORY OF OUR DEAD AND TO ASSIST THEIR WIDOWS AND ORPHANS</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>