12 Richford Post FY2023 filing

Tax-deductible

Richford, VT501(c)(19)Public & Societal BenefitEIN 03-0173713Revenue $90K in FY2023

On file with the IRS35 River St, 05476-1109 · Richford, VTTax-exempt since Jan 1952

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The american legion Post 12 is a local chapter of a national organization whose purpose is to honor veterans, promote patriotism and assist members in fundraising for veteran organizations, scholarships & local chartities.

501(c)(19) charity; gifts are tax-deductible.
$16K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(19)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
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 $1K a year · 2% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$16K
to officers and key staff · 17% of spending
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
14 mo
of spending, in cash
Looks good: 14.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$12K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 7 voting members
Looks good: 6 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$90K
+41% vs prior year
Spent
$93K
To programs
0%
Net assets
$141K
By yearFY2020–FY2025
Revenue
$90K
FY2023▲ +41%
Tap a bar for its year
Revenue by fiscal year
FY2020$61K
FY2021$61K
FY2022$64K
FY2023$90K
FY2024$110K
FY2025$117K
Expenses
$93K
FY2023▲ +20%
Tap a bar for its year
Expenses by fiscal year
FY2020$87K
FY2021$38K
FY2022$78K
FY2023$93K
FY2024$94K
FY2025$121K
Net assets
$141K
FY2023▼ -2%
Tap a bar for its year
Net assets by fiscal year
FY2020$135K
FY2021$158K
FY2022$144K
FY2023$141K
FY2024$157K
FY2025$154K

From the FY2023 Form 990 (year ending April 2023) · see the original

Form 990 (PDF) Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1952.

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

Who runs it and what they're paid

12 people listed on the 990; $16K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Finance Offi
$15,600Pt VII · Sec A
Commander
$0Pt VII · Sec A
2nd Vice Com
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Robert Stpierre’s $16K as Finance Offi is at the 15th percentile of top reported officer pay among 1043 $100K–1M public & societal benefit nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Robert Stpierre$16,200$15,000$15,600$13,200$1,200$15,600

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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

Honors veterans, promotes patriotism, and supports veteran causes through fundraising and community assistance.

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Provided by the organization

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2 programs · $83K · in their own filed words · FY2022
01

To provide a facility for membership gatherings and fundraising operations. The facility includes a bar which is operated to provide social and recreational activities for members and their guests.

$78Kprogram expense
02

Flags, flowers, funeral expenses, grave markers, holidays, etc.

$6Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$90K
Ln 12
Other incomeLn 4–11$85K
Gifts and grantsLn 1h$5K
Investment incomeLn 3$119
Money outPt IX
$93K
Ln 25
Owns and owesPt X
$141K
net assets · Ln 32
Cash and savingsLn 1–2$110K
Total assetsLn 16$153K
LiabilitiesLn 26$12K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5K
Investment incomeLn 3$119
Other incomeLn 4–11$85K
Gains on assetsLn 7$75
Total revenueLn 12$90K
Assets in detailPt X, end of year
CashLn 1$13K
SavingsLn 2$96K
Cash and savings togetherLn 1–2$110K
Land, buildings, equipmentLn 10c$44K
Total assetsLn 16$153K
LiabilitiesLn 26$12K
Net assetsLn 32$141K
OperationsPt I, VI
EmployeesI 56
VolunteersI 650
Fiscal year endsHeaderApril
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 FY23End FY23
Cash and savingsLn 1–2$96K$110K
Land, buildings, equipmentLn 10c$48K$44K
Total assetsLn 16$144K$153K
LiabilitiesLn 26$300$12K
Net assetsLn 32$144K$141K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2K
Pay of current officers, directors and key staffLn 5$16K
Other salaries and wagesLn 7$22K
Other employee benefitsLn 9$611
Payroll taxesLn 10$4K
Accounting feesLn 11c$2K
Advertising and promotionLn 12$117
Office expensesLn 13$992
OccupancyLn 16$23K
TravelLn 17$918
Payments to affiliatesLn 21$3K
Other expenses (24a–d)Ln 24$12K
All other expensesLn 24e$7K
Total functional expensesLn 25$93K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $117K$121K−$3K$154K 990 PDF
FY2024 $110K$94K$16K$157K 990 PDF
FY2023 Viewing $90K$93K−$3K$141K 990 PDF
FY2022 $64K$78K−$14K$144K 990 PDF
FY2021 $61K$38K$23K$158K 990 PDF
FY2020 $61K$87K−$26K$135K 990 PDF

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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 FY2023 990 (6 parts)
Part I · Summary $90,466 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $6,876$5,258
I-9 Program service revenue$0
I-10 Investment incomePrior year $58$119
I-11 Other revenuePrior year $57,100$85,089
I-12 Total revenuePrior year $64,034$90,466
I-13 Grants and similar amounts paidPrior year $2,085$1,633
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $37,152$42,351
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $38,786$49,313
I-18 Total expensesPrior year $78,023$93,297
I-19 Revenue less expensesPrior year −$13,989−$2,831
Part VI · Governance 6 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members6
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 $90,466 across 7 lines filed
Lines not itemized here account for $82,058 of total revenue; see the IRS return.
VIII-1b Membership dues$2,938
VIII-1f All other contributions, gifts and grants$2,320
VIII-1h Total contributions, gifts and grants$5,258
VIII-3 Investment incomeExcluded from tax $44$44
VIII-6 Net rental income or lossExcluded from tax $3,031$3,031
VIII-7 Net gain or loss on sales of assetsRelated to mission $75$75
VIII-12 Total revenueRelated to mission $82,133 · Excluded from tax $3,075$90,466
Part IX · Statement of functional expenses $93,297 across 13 lines filed
IX-1 Grants to domestic organizations$1,633
IX-5 Pay of current officers, directors and key staff$15,600
IX-7 Other salaries and wages$22,338
IX-9 Other employee benefits$611
IX-10 Payroll taxes$3,802
IX-11c Accounting fees$2,445
IX-12 Advertising and promotion$117
IX-13 Office expenses$992
IX-16 Occupancy$23,317
IX-17 Travel$918
IX-21 Payments to affiliates$2,633
IX-24 Other expenses (24a–d)$11,796
IX-24e All other expenses$7,095
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$93,297
Part X · Balance sheet $153,458 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $9,267$13,372
X-2 Savings and temporary cash investmentsStart of year $87,097$96,418
X-10c Land, buildings and equipment, netStart of year $47,984$43,668
X-16 Total assetsStart of year $144,348$153,458
X-25 Other liabilitiesStart of year $300$12,241
X-26 Total liabilitiesStart of year $300$12,241
X-32 Total net assets or fund balancesStart of year $144,048$141,217
X-33 Total liabilities and net assetsStart of year $144,348$153,458
Part XI · Reconciliation of net assets $141,217 net assets at year end
XI-1 Total revenue$90,466
XI-2 Total expenses$93,297
XI-3 Revenue less expenses−$2,831
XI-4 Net assets at start of year$144,048
XI-10 Net assets at end of year$141,217

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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