﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-09T08:54:44-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>824172678</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Rose Accounting PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>13597 Charles Ln</AddressLine1Txt>
        <CityNm>Becker</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55308</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>416037279</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Veterans of Foreign Wars 5518 VFW</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>VETE</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO Box 66</AddressLine1Txt>
        <CityNm>Elk River</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55330</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Dave Boily</PersonNm>
      <PersonTitleTxt>Commander</PersonTitleTxt>
      <PhoneNum>7634412554</PhoneNum>
      <SignatureDt>2024-05-09</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>Dave</PersonFirstNm>
        <PersonLastNm>Boily</PersonLastNm>
      </PersonFullName>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Shaun Rose</PreparerPersonNm>
      <PTIN>P01315551</PTIN>
      <PhoneNum>6122196104</PhoneNum>
      <PreparationDt>2024-05-09</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <OOBSecurityVerificationCd>00</OOBSecurityVerificationCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="IRS990">
      <PrincipalOfficerNm>Dave Boily</PrincipalOfficerNm>
      <GrossReceiptsAmt>4510036</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <WebsiteAddressTxt>n/a</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1966</FormationYr>
      <LegalDomicileStateCd>MN</LegalDomicileStateCd>
      <ActivityOrMissionDesc>Veterans organization that promotes americanism, sponsors youth sports, provides honor guard, and conducts patriotic ceremonies/activities.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>9</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>9</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>7</TotalEmployeeCnt>
      <TotalGrossUBIAmt>102235</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>764</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>2307</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>1001</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>978</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>1602</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>478</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>139512</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>110751</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>142879</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>114514</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>136344</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>119623</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>1310</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>1150</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>42509</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>11507</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>180163</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>132280</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-37284</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-17766</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>352014</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>334294</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>1122</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>1168</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>350892</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>333126</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>Veterans organization that promotes americanism, sponsors youth sports, provides honor guard, and conducts patriotic ceremonies/activities.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>132220</ExpenseAmt>
      <GrantAmt>119623</GrantAmt>
      <Desc>Provide a variety of veteran services and activities. Support community through donations to education, youth activities, community projects, and needy individuals.</Desc>
      <TotalProgramServiceExpensesAmt>132220</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="990D">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="990G">true</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="990G">true</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>1</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>7</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>true</UnrelatedBusIncmOverLimitInd>
      <Form990TFiledInd>true</Form990TFiledInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>9</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>9</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>true</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>MN</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>Jim Hesselgrave</PersonNm>
        <PhoneNum>7634412554</PhoneNum>
        <USAddress>
          <AddressLine1Txt>PO Box 66</AddressLine1Txt>
          <CityNm>Elk River</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55330</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>Greg Crow</PersonNm>
        <TitleTxt>Judge Advocate</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Richard Havrilla</PersonNm>
        <TitleTxt>Chaplin</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Steve Hollmer</PersonNm>
        <TitleTxt>Service Officer</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Steve Hollmer</PersonNm>
        <TitleTxt>Surgeon</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Julius Coller</PersonNm>
        <TitleTxt>Junior Vice Commander</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Jim Hesselgrave</PersonNm>
        <TitleTxt>Quartermaster</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Dave Boily</PersonNm>
        <TitleTxt>Commander</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Erik Monson</PersonNm>
        <TitleTxt>Senior Vice Commander</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Stefanie Skogman</PersonNm>
        <TitleTxt>Adjutant</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>2307</AllOtherContributionsAmt>
      <TotalContributionsAmt>2307</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>Membership Dues</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>978</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>978</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>978</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>478</TotalRevenueColumnAmt>
        <ExclusionAmt>478</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossRentsGrp>
        <RealAmt>700</RealAmt>
      </GrossRentsGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>700</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>700</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>700</UnrelatedBusinessRevenueAmt>
      </NetRentalIncomeOrLossGrp>
      <FundraisingGrossIncomeAmt>24656</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>15490</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>9166</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>650</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>8516</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GamingGrossIncomeAmt>4480917</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>4380032</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>100885</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>100885</UnrelatedBusinessRevenueAmt>
      </NetIncomeFromGamingGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>114514</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>978</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>102235</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>8994</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>48700</TotalAmt>
        <ProgramServicesAmt>48700</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>70923</TotalAmt>
        <ProgramServicesAmt>70923</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <BenefitsToMembersGrp>
        <TotalAmt>1150</TotalAmt>
        <ProgramServicesAmt>1150</ProgramServicesAmt>
      </BenefitsToMembersGrp>
      <AdvertisingGrp>
        <TotalAmt>1680</TotalAmt>
        <ProgramServicesAmt>1680</ProgramServicesAmt>
      </AdvertisingGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>775</TotalAmt>
        <ProgramServicesAmt>775</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>6496</TotalAmt>
        <ProgramServicesAmt>6496</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>460</TotalAmt>
        <ProgramServicesAmt>460</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>ShippingPostagePO Box</Desc>
        <TotalAmt>239</TotalAmt>
        <ProgramServicesAmt>239</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>UniformsVFW Wear</Desc>
        <TotalAmt>232</TotalAmt>
        <ProgramServicesAmt>232</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Repairs &amp; Maintenance</Desc>
        <TotalAmt>65</TotalAmt>
        <ProgramServicesAmt>65</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Contract Services-TrashSnow</Desc>
        <TotalAmt>1420</TotalAmt>
        <ProgramServicesAmt>1420</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>140</TotalAmt>
        <ProgramServicesAmt>80</ProgramServicesAmt>
        <ManagementAndGeneralAmt>60</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>132280</TotalAmt>
        <ProgramServicesAmt>132220</ProgramServicesAmt>
        <ManagementAndGeneralAmt>60</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>132463</BOYAmt>
        <EOYAmt>120762</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>69925</BOYAmt>
        <EOYAmt>70402</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <LandBldgEquipCostOrOtherBssAmt>271542</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>128412</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>149626</BOYAmt>
        <EOYAmt>143130</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>352014</BOYAmt>
        <EOYAmt>334294</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>1122</BOYAmt>
        <EOYAmt>1168</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>1122</BOYAmt>
        <EOYAmt>1168</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>350892</BOYAmt>
        <EOYAmt>333126</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>350892</BOYAmt>
        <EOYAmt>333126</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>352014</BOYAmt>
        <EOYAmt>334294</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-17766</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="990D">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>98800</OtherCostOrOtherBasisAmt>
        <BookValueAmt>98800</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>129487</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>95125</DepreciationAmt>
        <BookValueAmt>34362</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>41078</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>31110</DepreciationAmt>
        <BookValueAmt>9968</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>2177</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>2177</DepreciationAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>143130</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="990G">
      <FundraisingEventInformationGrp>
        <Event1Nm>Hockey Tourn</Event1Nm>
        <GrossReceiptsEvent1Amt>20400</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>20400</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>13790</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>20400</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>20400</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>13790</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>13790</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>6610</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
      <GamingInformationGrp>
        <GrossRevenuePullTabsAmt>4480917</GrossRevenuePullTabsAmt>
        <CashPrizesPullTabsAmt>3869932</CashPrizesPullTabsAmt>
        <RentFacilityCostsPullTabsAmt>70460</RentFacilityCostsPullTabsAmt>
        <OtherDirectExpensesPullTabsAmt>439640</OtherDirectExpensesPullTabsAmt>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <GrossRevenueTotalGamingAmt>4480917</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>3869932</CashPrizesTotalGamingAmt>
        <RentFcltyCostsTotalGamingAmt>70460</RentFcltyCostsTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>439640</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>4380032</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>100885</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>MN</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>true</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <GamingOtherFacilityPct>1.000</GamingOtherFacilityPct>
      <IndividualWithBooksNm>Bill Southworth</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>PO Box 66</AddressLine1Txt>
        <CityNm>Elk River</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55330</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>Bill Southworth</GamingManagerPersonNm>
      <GamingManagerCompensationAmt>24000</GamingManagerCompensationAmt>
      <GamingManagerServicesProvTxt>All as required by MN Statutes Chapter 349A</GamingManagerServicesProvTxt>
      <GamingManagerIsEmployeeInd>X</GamingManagerIsEmployeeInd>
      <CharitableDistributionRqrInd>true</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="990I">
      <GrantRecordsMaintainedInd>false</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Magnus Veterans Foundation</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <CashGrantAmt>8500</CashGrantAmt>
        <PurposeOfGrantTxt>Support Veterans</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MN VFW Charitable Association</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <CashGrantAmt>11000</CashGrantAmt>
        <PurposeOfGrantTxt>Support Veterans</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>2</Total501c3OrgCnt>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>Military</GrantTypeTxt>
        <RecipientCnt>20</RecipientCnt>
        <CashGrantAmt>3322</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>Youth SportsComplex</GrantTypeTxt>
        <RecipientCnt>25</RecipientCnt>
        <CashGrantAmt>67601</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Members or stockholder classes and rights Part VI line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization is made up of members consisting of former or current military service persons who have served at least 30 consectitive days outside the continental limits of the U.S. during specified war time dates.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Member election for additional members Part VI line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>Members elect officers during regular election meeting.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing body decisions Part VI line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>All decisions are approved by the members at regular monthly meetings.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990 is provided for review by the governing body and membership at a regular monthly meeting.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization makes statements and documents available at monthly meetings and upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>