<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-09T13:33:35-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>832050514</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Corell Tax &amp; Accounting</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>162 Margaret Street</AddressLine1Txt>
        <CityNm>Plattsburgh</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>12901</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>141622710</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PERU MEMORIAL VFW POST #309</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PERU</BusinessNameControlTxt>
      <PhoneNum>5186432309</PhoneNum>
      <USAddress>
        <AddressLine1Txt>710 PLEASANT ST</AddressLine1Txt>
        <CityNm>Peru</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>12972</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>W JASON AMORIELL</PersonNm>
      <PersonTitleTxt>QUARTERMASTER</PersonTitleTxt>
      <PhoneNum>5186432309</PhoneNum>
      <SignatureDt>2024-04-23</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>W JASON</PersonFirstNm>
        <PersonLastNm>AMORIELL</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOHN CORELL</PreparerPersonNm>
      <PTIN>P01414034</PTIN>
      <PhoneNum>5185639156</PhoneNum>
      <PreparationDt>2024-05-09</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ-01" referenceDocumentId="IRS990ScheduleO-01">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>180993</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>7888</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>349</MembershipDuesAmt>
      <InvestmentIncomeAmt>14</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG-01" referenceDocumentName="IRS990ScheduleG">64856</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG-01" referenceDocumentName="IRS990ScheduleG">5332</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>52616</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>17572</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>91243</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>26912</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>64331</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>11311</OtherRevenueTotalAmt>
      <TotalRevenueAmt>101465</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3827</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>50988</OtherExpensesTotalAmt>
      <TotalExpensesAmt>54815</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>46650</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>81373</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>128023</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>54618</BOYAmt>
        <EOYAmt>100732</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>21776</BOYAmt>
        <EOYAmt>22009</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>4979</BOYAmt>
        <EOYAmt>5282</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>81373</BOYAmt>
        <EOYAmt>128023</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>81373</BOYAmt>
        <EOYAmt>128023</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROVIDE ASSISTANCE TO VETERANS INCLUDING FUNERAL, PROVIDE A PLACE FOR COMMUNITY MEMBERS &amp; CLUBS CAN GATHER TO HONOR &amp; REMEMBER OUR DECEASED VETERANS. IT GIVES ASSISTANCE TO VETERANS &amp; THEIR FAMILIES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MEMBER BENEFITS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>45680</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>45680</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THOMAS BOISSEAU</PersonNm>
        <TitleTxt>COMMANDER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICKY J CORNISH</PersonNm>
        <TitleTxt>SR VICE COMMANDER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES W LEFEBVRE JR</PersonNm>
        <TitleTxt>JR VICE COMMANDER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>W JASON AMORIELL</PersonNm>
        <TitleTxt>QUARTERMASTER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GREGORY LEE</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GLENN MILLER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN MASHTARE</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID GORDON</PersonNm>
        <TitleTxt>CHAPLAIN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>true</OrganizationHadUBIInd>
      <OrganizationFiled990TInd>true</OrganizationFiled990TInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JUDITH LEFEBVRE</PersonNm>
        <USAddress>
          <AddressLine1Txt>710 PLEASANT ST</AddressLine1Txt>
          <CityNm>PERU</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>12972</ZIPCd>
        </USAddress>
        <PhoneNum>5186432309</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
    </IRS990EZ>
    <IRS990ScheduleG documentId="IRS990ScheduleG-01">
      <GamingInformationGrp>
        <GrossRevenuePullTabsAmt>37601</GrossRevenuePullTabsAmt>
        <CashPrizesPullTabsAmt>30103</CashPrizesPullTabsAmt>
        <OtherDirectExpensesPullTabsAmt>2301</OtherDirectExpensesPullTabsAmt>
        <VolunteerLaborPullTabsInd>true</VolunteerLaborPullTabsInd>
        <VolunteerLaborPullTabsPct>1.00000</VolunteerLaborPullTabsPct>
        <GrossRevenueOtherGamingAmt>27255</GrossRevenueOtherGamingAmt>
        <CashPrizesOtherGamingAmt>19460</CashPrizesOtherGamingAmt>
        <OthDirectExpnssOtherGamingAmt>226</OthDirectExpnssOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>true</VolunteerLaborOtherGamingInd>
        <VolunteerLaborOtherGamingPct>1.00000</VolunteerLaborOtherGamingPct>
        <GrossRevenueTotalGamingAmt>64856</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>49563</CashPrizesTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>2527</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>52090</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>12766</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>NY</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>true</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <IndividualWithBooksNm>KATHLEEN CONFOY</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>5 BATEAU WAY APT 112</AddressLine1Txt>
        <CityNm>PLATTSBURGH</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>12903</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>W JASON AMORIELL</GamingManagerPersonNm>
      <GamingManagerServicesProvTxt>OVERSEES ALL FINANCIAL TRANSACTIONS</GamingManagerServicesProvTxt>
      <GamingManagerIsDirectorOfcrInd>X</GamingManagerIsDirectorOfcrInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>NATIONAL VFW AND POST BYLAWS EQUIRE THE QUARTERMASTER TO BE RESPONSIBLE FOR ALL FUNDS - RECEIPTS AND EXPENSES</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="23017509">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>RENTAL REVENUE (HALL, ETC) 11210.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>OVER/SHORTAGE 101.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>ADVERTISING 180.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICE EXPENSES 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>BLDG MAINTAINANCE 4834.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DONATIONS TO 501(C)3 5545.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>INSURANCE 6462.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>LAND &amp; SCHOOL TAXES, OTHER TAX 8205.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>KITCHEN LICENSE 235.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>CLEANING &amp; MISCELLANEOUS 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>UTILITIES &amp; PROPANE 7612.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation 3527.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>HEATING FUEL 4759.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>SUPPLIES 7464.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER 2165.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
