Nonprofit · EIN 61-0841914
MIDDLETOWN VFW POST 1170
Tax-exempt · MIDDLETOWN, KY 40243
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 (amended) | $353,364 | $254,794 | $98,570 | $120,433 | $0 | $120,433 |
| December 31, 2024 | 990 | $380,976 | $260,022 | $120,954 | $209,534 | $0 | $209,534 |
| December 31, 2023 | 990 | $256,338 | $260,882 | -$4,544 | $88,580 | $0 | $88,580 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $40,241
- Membership dues
- $1,672
- Program service revenue
- $7,035
- Investment income
- $2,286
- Net rental income
- -$3,773
- Net income from gaming
- $193,160
- Net income from sales of inventory
- $103,926
- Other revenue
- $303,802
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $8,100
- Other salaries and wages
- $66,550
- Salaries, compensation and benefits (total)
- $96,489
- Professional fundraising fees
- $0
- Accounting fees
- $5,438
- Management and general (functional)
- $19,500
Balance sheet and other
- Total assets, start of year
- $253,996
- Total assets, end of year
- $120,433
- Total liabilities, end of year
- $0
- Net assets, end of year
- $120,433
- Gross unrelated business income
- -$78,574
- Gross receipts
- $640,685
- Employees
- 13
- Volunteers
- 0
- Year formed
- 1981
- State of legal domicile
- KY
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 |
|---|---|---|---|
| Carl Kaelin | Quartermaster Officer | 4 | $8,100 |
| Ronald Whelan | Trustee Trustee or director | 4 | $0 |
| Thomas DeLarosa | Trustee Trustee or director | 4 | $0 |
| Rudy Vaca | Trustee Trustee or director | 4 | $0 |
| Paul Grabowski | Junior Vice Commander Trustee or director | 4 | $0 |
| Gerald Nauert | Commander Officer | 4 | $0 |
| Patrick Crowe | Adjutant Officer | 4 | $0 |
| Corey Bowlin | Chaplain Officer | 4 | $0 |
| Ray Spann | Service Officer Officer | 4 | $0 |
| Calvin Shaak | Judge Advocate Officer | 4 | $0 |
| William Garwood | Surgeon Officer | 4 | $0 |
| Frank Sokolowski | Senior Vice Commander Officer | 4 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RONALD WHELAN | Trustee Trustee or director | 4 | $0 |
| PAUL GRABOWSKI | JUNIOR VICE COM Trustee or director | 4 | $0 |
| RAYMOND GOINGS | Trustee Trustee or director | 4 | $0 |
| THOMAS DELAROSA | Trustee Trustee or director | 4 | $0 |
| MORTON KING | COMMANDER Officer | 4 | $0 |
| PATRICK CROWE | ADJUTANT Officer | 4 | $0 |
| JOHN MILLER | QUARTERMASTER Officer | 4 | $0 |
| RICHARD RATTERMAN | CHAPLAIN Officer | 4 | $0 |
| GERALD KAYROUZ | SERVICE OFFICER Officer | 4 | $0 |
| CARL KAELIN | JUDGE ADVOCATE Officer | 4 | $0 |
| WILLIAM GARWOOD | SURGEON Officer | 4 | $0 |
| GERALD NAUERT | SR VICE COMMAND Officer | 4 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK STEWART | Trustee Trustee or director | 0 | $0 |
| RAYMOND GOINGS | Trustee Trustee or director | 0 | $0 |
| MORTON KING | COMMANDER Officer | 0 | $0 |
| RONALD WHELAN | JR VICE COMMAND Officer | 0 | $0 |
| PATRICK CROWE | ADJUTANT Officer | 0 | $0 |
| JOHN MILLER | QUARTERMASTER Officer | 0 | $0 |
| RICHARD RATTERMAN | CHAPLAIN Officer | 0 | $0 |
| THOMAS DELAROSA | Trustee Officer | 0 | $0 |
| GERALD KAYROUZ | SERVICE OFFICER Officer | 0 | $0 |
| CARL KAELIN | JUDGE ADVOCATE Officer | 0 | $0 |
| WILLIAM GARWOOD | SURGEON Officer | 0 | $0 |
| MICHAEL J OCHS | SR VICE COMMAND Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 107 EVERGREEN RD, MIDDLETOWN, KY 40243-1452
- Principal officer (990 for 2025)
- Gerald A Nauert, 3006 LINCOLN TRL, CRESTWOOD, KY 40014
- Signed the 990
- Vivian Allen Baer, BSO
- Phone
- (502) 244-1170
Mission
PROMOTION OF COMMUNITY WELFARE CHARITABLE EDUCATIONAL AND RECREATIONAL PROGRAMS FOR ITS MEMBERS AND THE COMMUNITY. EMPHASIS IS PLACED ON ALLEGIANCE TO THE UNITED STATES OF AMERICA AND PATRIOTISM.
Program accomplishments
- PROMOTION OF COMMUNITY WELFARE CHARITABLE EDUCATIONAL AND RECREATIONAL PROGRAMS FOR ITS MEMBERS AND THE COMMUNITY. EMPHASIS IS PLACED ON ALLEGIANCE TO THE UNITED STATES OF AMERICA AND PATRIOTISM.0
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 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 61-0841914
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1958
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 1424: VETERANS OF FOREIGN WARS DEPT OF KENTUCKY
- Assets (IRS master file)
- $120,433
- Income (IRS master file)
- $640,685
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $353,364 | $254,794 | $120,433 | XML |
| 990 | December 2024 | $380,976 | $260,022 | $209,534 | IRS |
| 990 | December 2023 | $256,338 | $260,882 | $88,580 | XML |
| 990 | December 2022 | $164,137 | $171,483 | $110,081 | IRS |
| 990 | December 2021 | $117,576 | $158,857 | $132,327 | IRS |
| 990 | December 2020 | $116,560 | $122,723 | $187,525 | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
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 61-0841914).
Questions about MIDDLETOWN VFW POST 1170
- What is the EIN of MIDDLETOWN VFW POST 1170?
- The employer identification number (EIN) of MIDDLETOWN VFW POST 1170 is 61-0841914.
- Is MIDDLETOWN VFW POST 1170 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1958.
- Which annual return does MIDDLETOWN VFW POST 1170 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 MIDDLETOWN VFW POST 1170 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 MIDDLETOWN VFW POST 1170 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 MIDDLETOWN VFW POST 1170?
- The 990 for the year ended December 31, 2025 names Gerald A Nauert.
- Who are the officers and directors of MIDDLETOWN VFW POST 1170?
- The 990 for the year ended December 31, 2025 lists 12 people; 1 received compensation from the organization, the highest $8,100 (Carl Kaelin, Quartermaster).
- How much revenue does MIDDLETOWN VFW POST 1170 have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $353,364, expenses of $254,794 and total assets of $120,433 at year end.
Other nonprofits in MIDDLETOWN
- MIDDLETOWN WOMANS CLUB EIN 61-0620746 · last filed 990-N for 2025
- CITY OF MIDDLETOWN KENTUCKY POLICE FOUNDATION INC EIN 87-3083382 · last filed 990-N for 2025