﻿<?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">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-15T09:26:20-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>454211584</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BLOSSOMLAND ACCOUNTING LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3423 HILL ST</AddressLine1Txt>
        <CityNm>ST JOSEPH</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49085</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>381652821</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>85 ERNST JFFRSN STVR AND ARTHR D W</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>85ER</BusinessNameControlTxt>
      <PhoneNum>2694713751</PhoneNum>
      <USAddress>
        <AddressLine1Txt>112 N BLUFF ST</AddressLine1Txt>
        <CityNm>BERRIEN SPRINGS</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49103</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MILTON SLUDER</PersonNm>
      <PersonTitleTxt>CURRENT COMMANDER</PersonTitleTxt>
      <PhoneNum>2694713751</PhoneNum>
      <SignatureDt>2024-10-13</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SETH A TIMMONS CPA</PreparerPersonNm>
      <PTIN>P01277493</PTIN>
      <PhoneNum>2699833339</PhoneNum>
      <PreparationDt>2024-10-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc5">
      <DoingBusinessAsName>
        <BusinessNameLine1Txt>AMERICAN LEGION</BusinessNameLine1Txt>
      </DoingBusinessAsName>
      <PrincipalOfficerNm>MILTON SLUDER</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>112 N BLUFF ST</AddressLine1Txt>
        <CityNm>BERRIEN SPRINGS</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49103</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>233453</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1974</FormationYr>
      <ActivityOrMissionDesc>TO ASSIST IN CARRYING OUT THE GENERAL PURPOSE OF THE LEGION AND TO MAINTAIN MEETINGS AND RECREATION.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>5</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>5</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>8</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>38232</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>16560</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>1999</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>2575</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>118</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>65</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>97954</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>101567</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>138303</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>120767</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>49522</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>53415</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>67057</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>81128</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>116579</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>134543</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>21724</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-13776</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>95401</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>80443</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>3151</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>1969</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>92250</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>78474</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>TO ASSIST IN CARRYING OUT THE GENERAL PURPOSE OF THE LEGION AND TO MAINTAIN MEETINGS AND RECREATION.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <Desc>TO MAINTAIN THE POST INCLUDING FUNERAL LUNCHEONS, PARADES AND OTHER INTERACTIONS FOR MEMEBERS AND THEIR FAMILIES.</Desc>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc4">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc4">false</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc4">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>false</ScheduleORequiredInd>
      <IRPDocumentCnt>1</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>8</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <GoverningBodyVotingMembersCnt>5</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>5</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <BooksInCareOfDetail>
        <PersonNm>RICHARD NEIDLINGER</PersonNm>
        <PhoneNum>4078487889</PhoneNum>
        <USAddress>
          <AddressLine1Txt>112 N BLUFF ST</AddressLine1Txt>
          <CityNm>BERRIEN SPRINGS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49103</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>LISA BROMILOW</PersonNm>
        <TitleTxt>SECRETARY &amp;T</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MILT RICHTER</PersonNm>
        <TitleTxt>2ND VICE COM</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MILTON SLUDER</PersonNm>
        <TitleTxt>CURRENT COMM</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>HAL SPRINGER</PersonNm>
        <TitleTxt>SERGEANT AT</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARK STOWE</PersonNm>
        <TitleTxt>1ST VICE COM</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>4437</MembershipDuesAmt>
      <AllOtherContributionsAmt>12123</AllOtherContributionsAmt>
      <TotalContributionsAmt>16560</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>HALL RENTAL</Desc>
        <TotalRevenueColumnAmt>2575</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2575</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>2575</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>65</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>65</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <FundraisingGrossIncomeAmt>7563</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>825</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>6738</TotalRevenueColumnAmt>
        <ExclusionAmt>6738</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GamingGrossIncomeAmt>72276</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>61413</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>10863</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>10863</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeFromGamingGrp>
      <GrossSalesOfInventoryAmt>134414</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>50448</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>83966</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>83966</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeOrLossGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>120767</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>97469</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>6738</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>49213</TotalAmt>
        <ProgramServicesAmt>49213</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>4202</TotalAmt>
        <ProgramServicesAmt>4202</ProgramServicesAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>3585</TotalAmt>
        <ProgramServicesAmt>3585</ProgramServicesAmt>
      </FeesForServicesAccountingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>1961</TotalAmt>
        <ProgramServicesAmt>1961</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>8884</TotalAmt>
        <ProgramServicesAmt>8884</ProgramServicesAmt>
      </OccupancyGrp>
      <InterestGrp>
        <TotalAmt>62</TotalAmt>
        <ProgramServicesAmt>62</ProgramServicesAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>938</TotalAmt>
        <ProgramServicesAmt>938</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>6726</TotalAmt>
        <ProgramServicesAmt>6726</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>R &amp; M - POST</Desc>
        <TotalAmt>17381</TotalAmt>
        <ProgramServicesAmt>17381</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SALES TAX</Desc>
        <TotalAmt>7326</TotalAmt>
        <ProgramServicesAmt>7326</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>EQUIPMENT</Desc>
        <TotalAmt>6467</TotalAmt>
        <ProgramServicesAmt>6467</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>R &amp; M - GAMING</Desc>
        <TotalAmt>5706</TotalAmt>
        <ProgramServicesAmt>5706</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>22092</TotalAmt>
        <ProgramServicesAmt>22092</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>134543</TotalAmt>
        <ProgramServicesAmt>134543</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>27533</BOYAmt>
        <EOYAmt>38746</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>26710</BOYAmt>
        <EOYAmt>2340</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>4632</BOYAmt>
        <EOYAmt>3769</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <LandBldgEquipCostOrOtherBssAmt>36565</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>977</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>36526</BOYAmt>
        <EOYAmt>35588</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>95401</BOYAmt>
        <EOYAmt>80443</EOYAmt>
      </TotalAssetsGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>3151</BOYAmt>
        <EOYAmt>1969</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>3151</BOYAmt>
        <EOYAmt>1969</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>92250</BOYAmt>
        <EOYAmt>78474</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>92250</BOYAmt>
        <EOYAmt>78474</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>95401</BOYAmt>
        <EOYAmt>80443</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-13776</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc3">
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>36565</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>977</DepreciationAmt>
        <BookValueAmt>35588</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>35588</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>PAYROLL LIABILITIES</Desc>
        <Amt>1002</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>SALES TAX PAYABLE</Desc>
        <Amt>527</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>GIFT CERTIFICATE</Desc>
        <Amt>440</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>1969</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc4">
      <GamingInformationGrp>
        <VolunteerLaborBingoInd>false</VolunteerLaborBingoInd>
        <GrossRevenuePullTabsAmt>72276</GrossRevenuePullTabsAmt>
        <CashPrizesPullTabsAmt>54484</CashPrizesPullTabsAmt>
        <OtherDirectExpensesPullTabsAmt>6929</OtherDirectExpensesPullTabsAmt>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <VolunteerLaborOtherGamingInd>false</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>72276</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>54484</CashPrizesTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>6929</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>61413</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>10863</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>MI</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1.00000</GamingOwnFacilityPct>
      <IndividualWithBooksNm>RICHARD NEIDLINGER</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>112 N BLUFF ST</AddressLine1Txt>
        <CityNm>BERRIEN SPRINGS</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49103</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>DONALD G KILGORE</GamingManagerPersonNm>
      <GamingManagerServicesProvTxt>REVIEW AND SIGN REPORTS</GamingManagerServicesProvTxt>
      <GamingManagerIsDirectorOfcrInd>X</GamingManagerIsDirectorOfcrInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, ITEM C</FormAndLineReferenceDesc>
        <ExplanationTxt>AMERICAN LEGION</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>DUES AND SUBSCRIPTIONS 4,102 0 0 CLEANING REPAIRS &amp; MAINTE 3,566 0 0 COMPUTER AND INTERNET 2,901 0 0 SUPPLIES 2,579 0 0 CONTRIBUTIONS - SAL 1,700 0 0 ENTERTAINMENT 1,348 0 0 BANK CHARGES 1,312 0 0 YOUTH PROGRAMS 1,211 0 0 ADVERTISING 878 0 0 LICENSE 681 0 0 CREDIT CARD FEES 625 0 0 EMPLOYEE EDUCATION 270 0 0 LICENSE AND PERMITS - GAM 250 0 0 MISCELLANEOUS 244 0 0 EVENT 235 0 0 SUPPLIES - GAMING 105 0 0 SUPPLIES - POST 85 0 0 TOTAL 22,092 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>