<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-07-23T15:14:10-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>421655494</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KM&amp;L LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2245 AVENUE G</AddressLine1Txt>
        <CityNm>BAY CITY</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>77414</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>760014832</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>VETERAN OF FOREIGN WARS DEPT</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>POST 8551</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>VETE</BusinessNameControlTxt>
      <PhoneNum>9797090033</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 621</AddressLine1Txt>
        <CityNm>OLD OCEAN</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>774630621</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>HARVEY KLINEGARDNER</PersonNm>
      <PersonTitleTxt>QUARTERMASTER</PersonTitleTxt>
      <PhoneNum>9797090033</PhoneNum>
      <SignatureDt>2024-07-02</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>HARVEY</PersonFirstNm>
        <PersonLastNm>KLINEGARDNER</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KEVIN CADENHEAD</PreparerPersonNm>
      <PTIN>P00957773</PTIN>
      <PhoneNum>9792459236</PhoneNum>
      <PreparationDt>2024-07-18</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc5">
      <MethodOfAccountingOtherDesc>HYBRID</MethodOfAccountingOtherDesc>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>145340</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>698</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>52163</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>104</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc4">26616</FundraisingGrossIncomeAmt>
      <SpecialEventsNetIncomeLossAmt>26616</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>65759</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>39459</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>26300</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>105881</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>16436</GrantsAndSimilarAmountsPaidAmt>
      <SalariesOtherCompEmplBnftAmt>29302</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1700</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>29641</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>35232</OtherExpensesTotalAmt>
      <TotalExpensesAmt>112311</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-6430</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>97179</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>90749</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>98069</BOYAmt>
        <EOYAmt>66572</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <EOYAmt>25466</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>98069</BOYAmt>
        <EOYAmt>92038</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>890</BOYAmt>
        <EOYAmt>1289</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>97179</BOYAmt>
        <EOYAmt>90749</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE PURPOSE OF THIS CORPORATION SHALL BE FRATERNAL, PATRIOTIC, HISTORICAL, CHARITABLE, AND EDUCATIONAL; TO PRESERVE AND STRENGTHEN COMRADESHIP AMONG ITS MEMBERS; TO ASSIST WORTHY COMRADES; TO PERPETUATE THE MEMORY AND HISTORY OF OUR DEAD; AND TO ASSIST THEIR WIDOWS AND ORPHANS; TO MAINTAIN TRUE ALLEGIANCE TO THE GOVERNMENT OF THE UNITED STATES OF AMERICA, AND FIDELITY TO ITS CONSTITUTION AND LAWS; TO FOSTER PATRIOTISM; TO MAINTAIN AND EXTEND THE INSTITUTIONS OF AMERICAN FREEDOM; AND TO PRESERVE AND DEFEND THE UNITED STATES FROM ALL HER ENEMIES, WHOMSOEVER.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROMOTE VETERANS DAY. ASSIST VETERANS AND THEIR FAMILIES. ASSIST LOCAL CHARITIES.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>16436</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>93723</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>93723</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GLENN JAMES</PersonNm>
        <TitleTxt>COMMANDER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DALE KING</PersonNm>
        <TitleTxt>JR VICE COMM</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ERIC HERGST</PersonNm>
        <TitleTxt>SR VICE COMM</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HARVEY KLINEGARDNER</PersonNm>
        <TitleTxt>QUARTERMASTE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VANDON SMALLWOOD</PersonNm>
        <TitleTxt>CHAPLAIN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOMMY FLETCHER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANTONIO TREVINO</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SAMMY POLK</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HASKELL ANDERSON</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JERRY WILLIAMSON</PersonNm>
        <TitleTxt>ADJUTANT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALBERT CANTU</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DUSTIN FREDRICKSON</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>HARVEY KLINEGARDNER</PersonNm>
        <USAddress>
          <AddressLine1Txt>111 MARIGOLD ST</AddressLine1Txt>
          <CityNm>LAKE JACKSON</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>77566</ZIPCd>
        </USAddress>
        <PhoneNum>9797090033</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleG documentId="RetDoc4">
      <FundraisingEventInformationGrp>
        <Event1Nm>FISH FRY</Event1Nm>
        <GrossReceiptsEvent1Amt>26616</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>26616</GrossRevenueEvent1Amt>
        <GrossReceiptsTotalAmt>26616</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>26616</GrossRevenueTotalEventsAmt>
        <NetIncomeSummaryAmt>26616</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>NAME: VFW AUXILIARY 8551 ADDRESS: PO BOX 621 OLD OCEAN, TX 77463-0621 CASH CONTRIBUTION: 10,345</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>CONCESSION INCOME OFFICE 1,840 SUPPLIES 225 TELEPHONE 1,699 REPAIRS AND MAINTENANCE 6,154 TAXES/LICENSES 4,417 FISH FRY COST OF GOODS SOLD 16,038 EXPENSES 1,305 ANNUAL MEETING 25 DISTRICT DUES 453 BANK SERVICE CHARGES 45 PROGRAM EXPENSES 388 TELEPHONE 1,699 NON-INVESTMENT DEPRECIATION 944 TOTAL 35,232</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>LEASEHOLD IMPROVEMENTS 0 9,250 LESS ACCUMULATED DEPRECIATION 0 540 PHOENIX HVAC 0 5,376 LESS ACCUMULATED DEPRECIATION 0 109 WATER WELL 0 11,784 LESS ACCUMULATED DEPRECIATION 0 295 TOTAL 0 25,466</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 890 1,289</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PURPOSE OF THIS CORPORATION SHALL BE FRATERNAL, PATRIOTIC, HISTORICAL, CHARITABLE, AND EDUCATIONAL; TO PRESERVE AND STRENGTHEN COMRADESHIP AMONG ITS MEMBERS; TO ASSIST WORTHY COMRADES; TO PERPETUATE THE MEMORY AND HISTORY OF OUR DEAD; AND TO ASSIST THEIR WIDOWS AND ORPHANS; TO MAINTAIN TRUE ALLEGIANCE TO THE GOVERNMENT OF THE UNITED STATES OF AMERICA, AND FIDELITY TO ITS CONSTITUTION AND LAWS; TO FOSTER PATRIOTISM; TO MAINTAIN AND EXTEND THE INSTITUTIONS OF AMERICAN FREEDOM; AND TO PRESERVE AND DEFEND THE UNITED STATES FROM ALL HER ENEMIES, WHOMSOEVER.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
