American Legion Post #55

IRS exemption revoked

Brandon, VT501(c)(19)EIN 03-0173356Revenue $91K in FY2025

On file with the IRSPo Box 25, 05733-0025 · Brandon, VTTax-exempt since Mar 1946

This page gets seen. Tell your story. Claim this org.

To Uphold the Bylaws of the Vermont & National American Legion while Supporting Civic Activities

10¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $6K a year · 8% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
10%
of spending
Concern: 10% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
3 mo
of spending, in cash
Fine: 2.8 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$20K
25% of total assets
Looks good: liabilities are 25% of assets; 50% or less.
Pt X · Ln 26
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$91K
-1% vs prior year
Spent
$88K
To programs
10%
Net assets
$59K
By yearFY2020–FY2025
Revenue
$91K
FY2025▼ -1%
Tap a bar for its year
Revenue by fiscal year
FY2020$58K
FY2021$58K
FY2022$71K
FY2023$78K
FY2024$92K
FY2025$91K
Expenses
$88K
FY2025▼ -10%
Tap a bar for its year
Expenses by fiscal year
FY2020$56K
FY2021$80K
FY2022$80K
FY2023$81K
FY2024$98K
FY2025$88K
Net assets
$59K
FY2025▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2020$93K
FY2021$74K
FY2022$65K
FY2023$63K
FY2024$56K
FY2025$59K

From the FY2025 Form 990 · see the original

Form 990 (PDF) Claim
IRS revoked this organization's tax-exempt status on May 15, 2011

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2025. IRS ruling in Mar 1946.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

10 cents of each dollar spent went to programs.

Program services 10% · $9K Management & general 46% · $40K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? The org can add a note here. Claim this org to fix it.

Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation
Commander
$0Pt VII · Sec A
1st Vice Commander
$0Pt VII · Sec A
2nd Vice Commander
$0Pt VII · Sec A
Finance Officer
$0Pt VII · Sec A
Adjutant
$0Pt VII · Sec A
Sergeant at Arms
$0Pt VII · Sec A
See American Legion Post #55 executive salaries →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Claim this org to fix it.

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Upholds bylaws and supports civic activities for the Vermont National American Legion.

Questions for American Legion Post #55

Tap to ask. American Legion Post #55 sees how many people are interested.

Your first name shows with your question. American Legion Post #55 answers here, for everyone.

Provided by the organization

Know this organization? Claim it to add your story

1 program · $9K · in their own filed words · FY2025
01

Membership Dues, Community Donations & American Flags

$9Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$91K
Ln 12
Gifts and grantsLn 1h$47K
Other incomeLn 4–11$39K
Fees for servicesLn 2g$6K
Money outPt IX
$88K
Ln 25
Programscol B$9K
Managementcol C$40K
Owns and owesPt X
$59K
net assets · Ln 32
Cash and savingsLn 1–2$20K
Total assetsLn 16$79K
LiabilitiesLn 26$20K
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a0
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$47K
Government grantsLn 1e$25K
Fees for servicesLn 2g$6K
Investment incomeLn 3$1
Other incomeLn 4–11$39K
Total revenueLn 12$91K
Assets in detailPt X, end of year
CashLn 1$20K
Cash and savings togetherLn 1–2$20K
Land, buildings, equipmentLn 10c$59K
Total assetsLn 16$79K
LiabilitiesLn 26$20K
Net assetsLn 32$59K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$23K$20K
Land, buildings, equipmentLn 10c$59K$59K
Total assetsLn 16$82K$79K
LiabilitiesLn 26$26K$20K
Net assetsLn 32$56K$59K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$22K
Payroll taxesLn 10$5K
Accounting feesLn 11c$4K
Office expensesLn 13$225
InterestLn 20$456
InsuranceLn 23$7K
Other expenses (24a–d)Ln 24$49K$9K$40K
Total functional expensesLn 25$88K$9K$40K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $91K$88K$3K$59K 990 PDF
FY2024 $92K$98K−$6K$56K 990 PDF
FY2023 $78K$81K−$3K$63K 990 PDF
FY2022 $71K$80K−$9K$65K 990 PDF
FY2021 $58K$80K−$22K$74K 990 PDF
FY2020 $58K$56K$1K$93K 990 PDF

Want to add your own materials alongside these filings? Claim this org

Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $91,035 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $34,592$46,833
I-9 Program service revenuePrior year $6,872$5,520
I-10 Investment incomePrior year $59$1
I-11 Other revenuePrior year $50,800$38,681
I-12 Total revenuePrior year $92,323$91,035
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $29,358$26,780
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $68,687$60,980
I-18 Total expensesPrior year $98,045$87,760
I-19 Revenue less expensesPrior year −$5,722$3,275
Part VI · Governance 4 to look at
VI-1a Voting members of the governing body0
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $91,035 across 9 lines filed
Lines not itemized here account for $23,699 of total revenue; see the IRS return.
VIII-1b Membership dues$6,201
VIII-1e Government grants$25,000
VIII-1f All other contributions, gifts and grants$13,099
VIII-1h Total contributions, gifts and grants$46,833
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,520$5,520
VIII-3 Investment incomeRelated to mission $1$1
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $14,982$14,982
VIII-12 Total revenueRelated to mission $20,503 · Unrelated business $0 · Excluded from tax $0$91,035
Part IX · Statement of functional expenses $87,760 across 7 lines filed
IX-5 Pay of current officers, directors and key staff$22,111
IX-10 Payroll taxes$4,669
IX-11c Accounting fees$4,397
IX-13 Office expenses$225
IX-20 Interest$456
IX-23 Insurance$6,571
IX-24 Other expenses (24a–d)Programs $8,872 · Management $40,459$49,331
IX-25 Total functional expensesPrograms $8,872 · Management $40,459 · Fundraising $0$87,760
Part X · Balance sheet $79,097 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $23,143$20,127
X-4 Accounts receivableStart of year $270$270
X-10c Land, buildings and equipment, netStart of year $58,700$58,700
X-16 Total assetsStart of year $82,113$79,097
X-25 Other liabilitiesStart of year $20,291$20,000
X-26 Total liabilitiesStart of year $26,291$20,000
X-32 Total net assets or fund balancesStart of year $55,822$59,097
X-33 Total liabilities and net assetsStart of year $82,113$79,097
Part XI · Reconciliation of net assets $59,097 net assets at year end
XI-1 Total revenue$91,035
XI-2 Total expenses$87,760
XI-3 Revenue less expenses$3,275
XI-4 Net assets at start of year$55,822
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$59,097

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.