Nonprofit · EIN 04-6126887
WITCH CITY POST 1524 VETERANS OF FO REIGN WARS OF THE US INC
Also known as 1524 VFW-MASS
Tax-exempt (reinstated) · SALEM, MA 01970
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $331,406 | $357,541 | -$26,135 | $267,874 | $95,236 | $172,638 |
| December 31, 2023 | 990 | $200,809 | $232,854 | -$32,045 | $307,745 | $133,248 | $174,497 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
- Net income from gaming
- $8,216
- Net income from sales of inventory
- $312,837
- Other revenue
- $331,406
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $209,838
- Salaries, compensation and benefits (total)
- $209,838
- Professional fundraising fees
- $0
- Accounting fees
- $4,291
- Occupancy
- $46,299
- Depreciation
- $31,942
Balance sheet and other
- Total assets, start of year
- $309,138
- Total assets, end of year
- $267,874
- Total liabilities, end of year
- $95,236
- Net assets, end of year
- $172,638
- Land, buildings and equipment
- $184,347
- Gross receipts
- $573,138
- Employees
- 0
- Year formed
- 1972
- State of legal domicile
- MA
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 |
|---|---|---|---|
| KIM EMERLING | COMMANDER Trustee or director, Officer, Key employee | 2 | $0 |
| MICHAEL HUNTER | SENIOR VICE COMM Trustee or director, Officer, Key employee | 2 | $0 |
| ROBERT ROSS | TRUSTEE Trustee or director | 2 | $0 |
| RICHARD LAPOINTE | JR VICE COMM Trustee or director, Officer, Key employee | 2 | $0 |
| PHILIP SAINDON | TRUSTEE Trustee or director | 2 | $0 |
| ALEXANDER TILKINS | QUARTERMASTER Trustee or director, Officer, Key employee, Highest-paid employee | 10 | $0 |
| JOHN WILKINSON | TRUSTEE Trustee or director | 2 | $0 |
| ROGER LEGER | TRUSTEE Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KIM EMERLING | COMMANDER Trustee or director, Officer, Key employee | 2 | $0 |
| MICHAEL HUNTER | SENIOR VICE COMM Trustee or director, Officer, Key employee | 2 | $0 |
| ROBERT ROSS | TRUSTEE Trustee or director | 2 | $0 |
| RICHARD LAPOINTE | JR VICE COMM Trustee or director, Officer, Key employee | 2 | $0 |
| PHILIP SAINDON | TRUSTEE Trustee or director | 2 | $0 |
| ALEXANDER TILKINS | QUARTERMASTER Trustee or director, Officer, Key employee, Highest-paid employee | 10 | $0 |
| JOHN WILKINSON | TRUSTEE Trustee or director | 2 | $0 |
| ROGER LEGER | TRUSTEE Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 95 DERBY ST, SALEM, MA 01970-5642
- In care of
- % KIM EMERLING
- Principal officer (990 for 2025)
- KIM EMERLING, 95 DERBY ST, SALEM, MA 01970
- Signed the 990
- KIM EMERLING, PRESIDENT
- Phone
- (978) 745-0010
- Return prepared by
- Pamela Katsiris Accounting
Mission
TO FOSTER CAMARADERIE AMONG US VETERANS OF OVERSEAS CONFLICTS AND TO SERVE OUR VETERANS, THE MILITARY AND OUR COMMUNITIES AND ADVOCATE ON BEHALF OF ALL VETERANS
Program accomplishments
- The organization operates a veterans post that provides social, charitable, and community support programs for veterans, their families, and the surrounding community. Activities include maintaining a meeting place for members, supporting veterans and veteran-related causes, hosting community events, making charitable donations, and promoting camaraderie among veterans.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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 | Check at the IRS |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 04-6126887
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 2026
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W30)
- Assets (IRS master file)
- $267,874
- Income (IRS master file)
- $573,138
Revocation and reinstatement
- Exemption revoked
- May 15, 2021
- Posted by the IRS
- August 9, 2021
- Reinstated
- Effective May 15, 2021
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $331,406 | $357,541 | $267,874 | XML |
| 990 | December 2023 | $200,809 | $232,854 | $307,745 | 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 04-6126887).
Questions about WITCH CITY POST 1524 VETERANS OF FO REIGN WARS OF THE US INC
- What is the EIN of WITCH CITY POST 1524 VETERANS OF FO REIGN WARS OF THE US INC?
- The employer identification number (EIN) of WITCH CITY POST 1524 VETERANS OF FO REIGN WARS OF THE US INC is 04-6126887.
- Is WITCH CITY POST 1524 VETERANS OF FO REIGN WARS OF THE US INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2021 and reinstated it effective May 15, 2021.
- Are donations to WITCH CITY POST 1524 VETERANS OF FO REIGN WARS OF THE US INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does WITCH CITY POST 1524 VETERANS OF FO REIGN WARS OF THE US INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WITCH CITY POST 1524 VETERANS OF FO REIGN WARS OF THE US 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 WITCH CITY POST 1524 VETERANS OF FO REIGN WARS OF THE US 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 WITCH CITY POST 1524 VETERANS OF FO REIGN WARS OF THE US INC?
- The 990 for the year ended December 31, 2025 names KIM EMERLING.
- Who are the officers and directors of WITCH CITY POST 1524 VETERANS OF FO REIGN WARS OF THE US INC?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does WITCH CITY POST 1524 VETERANS OF FO REIGN WARS OF THE US INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $331,406, expenses of $357,541 and total assets of $267,874 at year end.
Other nonprofits in SALEM
- SAMARITAN SOCIETY EIN 04-6062897 · last filed 990-PF for 2025
- POLISH LEGION AMERICAN VETERANS USA EIN 04-6189015 · last filed 990-EZ for 2025
- NORTH SHORE TRANSPORTATION MANAGEMENT ASSOCIATION EIN 26-3458380 · last filed 990 for 2025
- AMERICAN VETERANS FUND EIN 82-1320045 · last filed 990-N for 2024
- NORTH SHORE COMMUNITY HEALTH INC EIN 04-2610447 · last filed 990 for 2025
- PEABODY ESSEX MUSEUM INC EIN 04-3157815 · last filed 990 for 2025
- ST JEANS CREDIT UNION EIN 04-1801520 · last filed 990 for 2025
- PLUMMER YOUTH PROMISE INC EIN 04-2104844 · last filed 990 for 2025
All nonprofits in SALEM · Massachusetts · Public and societal benefit