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    <ReturnTs>2024-08-12T11:15:15-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>J H Swaffield EA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>P O Box 6</AddressLine1Txt>
        <CityNm>Standish</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48658</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>386147964</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>American Legion Post 104</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>Box 523</AddressLine1Txt>
        <CityNm>Standish</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48658</ZIPCd>
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    <BusinessOfficerGrp>
      <PersonNm>Ronald Alley</PersonNm>
      <PersonTitleTxt>Finance Officer</PersonTitleTxt>
      <PhoneNum>9898464091</PhoneNum>
      <SignatureDt>2024-07-16</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>J H Swaffield EA</PreparerPersonNm>
      <PTIN>P00172301</PTIN>
      <PhoneNum>9898469522</PhoneNum>
      <PreparationDt>2024-08-12</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
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    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
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    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>159210</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>10833</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>6281</MembershipDuesAmt>
      <InvestmentIncomeAmt>465</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>9499</FundraisingGrossIncomeAmt>
      <SpecialEventsNetIncomeLossAmt>9499</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>101086</GrossSalesOfInventoryAmt>
      <GrossProfitLossSlsOfInvntryAmt>101086</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>31046</OtherRevenueTotalAmt>
      <TotalRevenueAmt>159210</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>39910</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2220</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>21178</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>132</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>91264</OtherExpensesTotalAmt>
      <TotalExpensesAmt>154704</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>4506</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>384493</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>388999</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>85978</BOYAmt>
        <EOYAmt>91689</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>268677</BOYAmt>
        <EOYAmt>268677</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>32016</BOYAmt>
        <EOYAmt>31098</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>386671</BOYAmt>
        <EOYAmt>391464</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>2178</BOYAmt>
        <EOYAmt>2465</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>384493</BOYAmt>
        <EOYAmt>388999</EOYAmt>
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      <PrimaryExemptPurposeTxt>Support the POWMIA programs</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Helping veterans get loans etc</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Edward Townsend</PersonNm>
        <TitleTxt>Commander</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Ronald Alley</PersonNm>
        <TitleTxt>Finance Officer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Mike OConner</PersonNm>
        <TitleTxt>Sr Vice Commander</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </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>
      <StatesWhereCopyOfReturnIsFldCd>MI</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Ronald Almy</PersonNm>
        <USAddress>
          <AddressLine1Txt>3221 M-76</AddressLine1Txt>
          <CityNm>Standish</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48658</ZIPCd>
        </USAddress>
        <PhoneNum>9898464091</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>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountAuxliary income 1,000Capital gains - Ed Jones 437Dividends - Ed Jones 199Hall rental income 5,417Keno income - net 1,601VFW Income for shared expenses 5,563Keno and other programs 16,829</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountAdvertising 250Alarm services 491District dues 286Donation expense 100Liability insurance 11,545Licenses &amp; permits 2,935Membership dues 4,869Office expenses 68Operating supplies 1,966Scholarships 2,521Telephone &amp; internet 732Bank service fees 30Bar supplies 414Purchases - Beer wine etc 49,342Lounge donations exp 1,100Insurance - lounge 2,519Michigan sales tax 5,645Office exp - lounge 3,252Payroll taxes 3,199</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearMarketable securities 32,016 31,098</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearPayroll tax liability 2,178 2,465</ExplanationTxt>
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