﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xsi:schemaLocation="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-03-22T13:00:19-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>556039806</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>AMERICAN LEGION ATHLETIC CLUB ENDOWMENT</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <PhoneNum>3042349400</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1 BANK PLAZA</AddressLine1Txt>
        <CityNm>WHEELING</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>26003</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ANTHONY J HABBIT</PersonNm>
      <PersonTitleTxt>SENIOR VICE PRE</PersonTitleTxt>
      <PhoneNum>3042349400</PhoneNum>
      <SignatureDt>2024-03-20</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp />
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990PF documentId="IRS990PF">
      <Organization4947a1TrtdPFInd>X</Organization4947a1TrtdPFInd>
      <FMVAssetsEOYAmt>505376</FMVAssetsEOYAmt>
      <AnalysisOfRevenueAndExpenses>
        <InterestOnSavRevAndExpnssAmt>223</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>223</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>11229</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>11229</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>7731</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>22731</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>7731</CapGainNetIncmNetInvstIncmAmt>
        <NetSTCapitalGainAdjNetIncmAmt>0</NetSTCapitalGainAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>19183</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>19183</TotalNetInvstIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>529</CompOfcrDirTrstRevAndExpnssAmt>
        <CompOfcrDirTrstNetInvstIncmAmt>265</CompOfcrDirTrstNetInvstIncmAmt>
        <CompOfcrDirTrstDsbrsChrtblAmt>265</CompOfcrDirTrstDsbrsChrtblAmt>
        <OthEmplSlrsWgsNetInvstIncmAmt>0</OthEmplSlrsWgsNetInvstIncmAmt>
        <OthEmplSlrsWgsAdjNetIncmAmt>0</OthEmplSlrsWgsAdjNetIncmAmt>
        <OthEmplSlrsWgsDsbrsChrtblAmt>0</OthEmplSlrsWgsDsbrsChrtblAmt>
        <PensionEmplBnftNetInvstIncmAmt>0</PensionEmplBnftNetInvstIncmAmt>
        <PensionEmplBnftAdjNetIncmAmt>0</PensionEmplBnftAdjNetIncmAmt>
        <LegalFeesDsbrsChrtblAmt>0</LegalFeesDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">675</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>338</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesAdjNetIncmAmt>0</AccountingFeesAdjNetIncmAmt>
        <AccountingFeesChrtblPrpsAmt>338</AccountingFeesChrtblPrpsAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="OtherProfessionalFeesSchedule">88</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>44</OtherProfFeesNetInvstIncmAmt>
        <OtherProfFeesDsbrsChrtblAmt>44</OtherProfFeesDsbrsChrtblAmt>
        <InterestDsbrsChrtblAmt>0</InterestDsbrsChrtblAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">158</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>36</TaxesNetInvstIncmAmt>
        <TaxesDsbrsChrtblAmt>0</TaxesDsbrsChrtblAmt>
        <DeprecAndDpltnRevAndExpnssAmt>0</DeprecAndDpltnRevAndExpnssAmt>
        <DeprecAndDpltnNetInvstIncmAmt>0</DeprecAndDpltnNetInvstIncmAmt>
        <TravConfMeetingNetInvstIncmAmt>0</TravConfMeetingNetInvstIncmAmt>
        <TravConfMeetingAdjNetIncmAmt>0</TravConfMeetingAdjNetIncmAmt>
        <PrintingAndPubNetInvstIncmAmt>0</PrintingAndPubNetInvstIncmAmt>
        <PrintingAndPubAdjNetIncmAmt>0</PrintingAndPubAdjNetIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>1450</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>683</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>0</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>647</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>24100</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>24100</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>25550</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>683</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>0</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>24747</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-6367</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>18500</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>19171</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>19305</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>19305</SavAndTempCashInvstEOYFMVAmt>
        <AcctRcvblAmt>1844</AcctRcvblAmt>
        <AcctRcvblBOYAmt>3345</AcctRcvblBOYAmt>
        <AcctRcvblEOYAmt>1844</AcctRcvblEOYAmt>
        <AcctRcvblEOYFMVAmt>0</AcctRcvblEOYFMVAmt>
        <OtherRcvblAllwncDbtflAcctAmt>0</OtherRcvblAllwncDbtflAcctAmt>
        <CorporateStockBOYAmt>297211</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="InvestmentsCorpStockSchedule">292211</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>326677</CorporateStockEOYFMVAmt>
        <CorporateBondsBOYAmt>179121</CorporateBondsBOYAmt>
        <CorporateBondsEOYAmt referenceDocumentId="InvestmentsCorpBondsSchedule">179121</CorporateBondsEOYAmt>
        <CorporateBondsEOYFMVAmt>159394</CorporateBondsEOYFMVAmt>
        <OtherInvestmentsEOYFMVAmt>0</OtherInvestmentsEOYFMVAmt>
        <TotalAssetsBOYAmt>498848</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>492481</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>505376</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <CapitalStockBOYAmt>498848</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>492481</CapitalStockEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>498848</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>492481</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>498848</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>492481</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>498848</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-6367</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt>0</OtherIncreasesAmt>
        <SubtotalAmt>492481</SubtotalAmt>
        <OtherDecreasesAmt>0</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>492481</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>305.312 T.ROWE PRICE INSTITUTIONAL EMERGING MKTS EQUITY FD. #146</PropertyDesc>
          <AcquiredDt>2021-07-08</AcquiredDt>
          <SoldDt>2023-07-18</SoldDt>
          <GrossSalesPriceAmt>10338</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>15000</CostOrOtherBasisAmt>
          <GainOrLossAmt>-4662</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-4662</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>CAPITAL GAIN DIVIDENDS</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GainOrLossAmt>12393</GainOrLossAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>7731</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>257</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtotalAmt>257</SubtotalAmt>
        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>257</TaxBasedOnInvestmentIncomeAmt>
        <ExemptFrgnOrgTaxWthldAtSrceAmt>0</ExemptFrgnOrgTaxWthldAtSrceAmt>
        <ExtsnRequestIncomeTaxPaidAmt>3757</ExtsnRequestIncomeTaxPaidAmt>
        <TotalPaymentsAndCreditsAmt>3757</TotalPaymentsAndCreditsAmt>
        <EsPenaltyAmt>0</EsPenaltyAmt>
        <OverpaymentAmt>3500</OverpaymentAmt>
        <AppliedToESTaxAmt>260</AppliedToESTaxAmt>
        <RefundAmt>3240</RefundAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>WV</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>WESBANCO BANK</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>3042349400</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>1 BANK PLAZA</AddressLine1Txt>
          <CityNm>WHEELING</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26003</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <BusinessName>
            <BusinessNameLine1Txt>WESBANCO BANK</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>1 BANK PLAZA</AddressLine1Txt>
            <CityNm>WHEELING</CityNm>
            <StateAbbreviationCd>WV</StateAbbreviationCd>
            <ZIPCd>26003</ZIPCd>
          </USAddress>
          <TitleTxt>SUCCESSOR TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>529</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
        <ContractorPaidOver50kCnt>0</ContractorPaidOver50kCnt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp />
      <SumOfProgramRelatedInvstGrp />
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>472704</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>8818</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>481522</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>481522</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>7223</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>474299</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>23715</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>23715</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>257</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>257</TotalTaxAmt>
        <DistributableBeforeAdjAmt>23458</DistributableBeforeAdjAmt>
        <RecoveriesQualfiedDistriAmt>0</RecoveriesQualfiedDistriAmt>
        <DistributableBeforeDedAmt>23458</DistributableBeforeDedAmt>
        <DeductionFromDistributableAmt>0</DeductionFromDistributableAmt>
        <DistributableAsAdjustedAmt>23458</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>24747</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>0</ProgramRelatedInvstTotalAmt>
        <CharitableAssetsAcquisPaidAmt>0</CharitableAssetsAcquisPaidAmt>
        <SetAsideSuitabilityTestAmt>0</SetAsideSuitabilityTestAmt>
        <SetAsideCashDistriTestAmt>0</SetAsideCashDistriTestAmt>
        <QualifyingDistributionsAmt>24747</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>23458</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>0</UndistributedIncomePYAmt>
        <TotalForPriorYearsAmt>0</TotalForPriorYearsAmt>
        <ExcessDistributionCyovYr5Amt>0</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>0</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>0</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>0</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>550</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>550</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>24747</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>0</AppliedToYear1Amt>
        <AppliedToPriorYearsAmt>0</AppliedToPriorYearsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>23458</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>1289</RemainingDistriFromCorpusAmt>
        <ExcessDistriCyovAppCYCorpusAmt>0</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>0</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>1839</TotalCorpusAmt>
        <PriorYearUndistributedIncmAmt>0</PriorYearUndistributedIncmAmt>
        <PriorYearDeficiencyOrTaxAmt>0</PriorYearDeficiencyOrTaxAmt>
        <Taxable1Amt>0</Taxable1Amt>
        <Taxable2Amt>0</Taxable2Amt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <CorpusDistri170b1EOr4942g3Amt>0</CorpusDistri170b1EOr4942g3Amt>
        <ExcessDistriCyovFromYr5Amt>0</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>1839</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>0</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>0</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>0</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>550</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>1289</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>AMERICAN LEGION ATHLETIC CLUB</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>C/O E DAVID MATHIEU JR TREAS</AddressLine1Txt>
            <CityNm>WHEELING</CityNm>
            <StateAbbreviationCd>WV</StateAbbreviationCd>
            <ZIPCd>26003</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>24100</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>24100</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <FeesContractsFromGovtAgGrp />
        <MembershipDuesAndAssmntGrp />
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>223</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>11229</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <NetRntlIncmReDebtFincdPropGrp />
        <NetRntlIncmReNotDebtFincdProp />
        <NetRentalIncomePersonalPropGrp />
        <OtherInvestmentIncomeGrp />
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>7731</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <NetIncomeLossFromSpecialEvtGrp />
        <GrossProfitLossSlsOfInvntryGrp />
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>19183</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>19183</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp />
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule">
      <AccountingFeesDetail>
        <CategoryTxt>TAX PREPARATION FEE (NON-ALLOC</CategoryTxt>
        <Amt>675</Amt>
        <NetInvestmentIncomeAmt>338</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>338</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsCorpBondsSchedule documentId="InvestmentsCorpBondsSchedule">
      <InvestmentsCorporateBondsGrp>
        <BondNm>FEDERATED HERMES TOTAL RETURN</BondNm>
        <EOYBookValueAmt>31894</EOYBookValueAmt>
        <EOYFMVAmt>28023</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>WESMARK GOVERNMENT BOND FUND #</BondNm>
        <EOYBookValueAmt>55428</EOYBookValueAmt>
        <EOYFMVAmt>45130</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>VANGUARD INTM-TERM INV GRADE F</BondNm>
        <EOYBookValueAmt>29799</EOYBookValueAmt>
        <EOYFMVAmt>26669</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>FIDELITY STRATEGIC INCOME FUND</BondNm>
        <EOYBookValueAmt>12000</EOYBookValueAmt>
        <EOYFMVAmt>10523</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>VANGUARD S/T INVEST GR-ADM #53</BondNm>
        <EOYBookValueAmt>40000</EOYBookValueAmt>
        <EOYFMVAmt>38517</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>FIDELITY FLOATING RATE HIGH IN</BondNm>
        <EOYBookValueAmt>10000</EOYBookValueAmt>
        <EOYFMVAmt>10532</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
    </InvestmentsCorpBondsSchedule>
    <InvestmentsCorpStockSchedule documentId="InvestmentsCorpStockSchedule">
      <InvestmentsCorporateStockGrp>
        <StockNm>INVESCO INT'L GROWTH FD - I</StockNm>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>PRIMECAP ODYSSEY AGGRESSIVE GR</StockNm>
        <EOYBookValueAmt>10398</EOYBookValueAmt>
        <EOYFMVAmt>14370</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>VANGUARD EQUITY INCOME FD ADM</StockNm>
        <EOYBookValueAmt>39755</EOYBookValueAmt>
        <EOYFMVAmt>44988</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>WESMARK LARGE COMPANY FUND #54</StockNm>
        <EOYBookValueAmt>65401</EOYBookValueAmt>
        <EOYFMVAmt>77333</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>WESMARK BALANCED FUND #559</StockNm>
        <EOYBookValueAmt>84842</EOYBookValueAmt>
        <EOYFMVAmt>89377</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>WESMARK SMALL COMPANY GROWTH F</StockNm>
        <EOYBookValueAmt>12973</EOYBookValueAmt>
        <EOYFMVAmt>14453</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>WESMARK TACTICAL OPPORTUNITY F</StockNm>
        <EOYBookValueAmt>22251</EOYBookValueAmt>
        <EOYFMVAmt>23994</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>I SHARES S&amp;P SMALL CAP 600 VAL</StockNm>
        <EOYBookValueAmt>12091</EOYBookValueAmt>
        <EOYFMVAmt>12368</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>T ROWE PRICE INSTITUTIONAL EME</StockNm>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>VICTORY SYCAMORE ESTABLISHED V</StockNm>
        <EOYBookValueAmt>13000</EOYBookValueAmt>
        <EOYFMVAmt>12577</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>FEDERATED HERMES INTL LEADERS</StockNm>
        <EOYBookValueAmt>11500</EOYBookValueAmt>
        <EOYFMVAmt>14123</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>T ROWE PRICE INSTITUTIONAL EME</StockNm>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>GOLDMAN SACHS INTERNATIONAL EQ</StockNm>
        <EOYBookValueAmt>10000</EOYBookValueAmt>
        <EOYFMVAmt>12406</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>WASATCH EMERGING MARKETS SELEC</StockNm>
        <EOYBookValueAmt>10000</EOYBookValueAmt>
        <EOYFMVAmt>10688</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <OtherProfessionalFeesSchedule documentId="OtherProfessionalFeesSchedule">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>INVESTMNT MNGMNT FEES (NON-DED</CategoryTxt>
        <Amt>88</Amt>
        <NetInvestmentIncomeAmt>44</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>44</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="TaxesSchedule">
      <TaxesDetail>
        <CategoryTxt>FEDERAL TAX PAYMENT - PRIOR YE</CategoryTxt>
        <Amt>122</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>FOREIGN TAXES ON QUALIFIED FOR</CategoryTxt>
        <Amt>33</Amt>
        <NetInvestmentIncomeAmt>33</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>FOREIGN TAXES ON NONQUALIFIED</CategoryTxt>
        <Amt>3</Amt>
        <NetInvestmentIncomeAmt>3</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>