﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-08-13T15:22:35-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>854155588</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Tax and Business Services</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1005 S Broadway</AddressLine1Txt>
        <CityNm>Santa Maria</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93454</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>956093728</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>American Legion</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>56 CORPORAL MARSHALL N BRADEN CA</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <PhoneNum>8059252257</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 455</AddressLine1Txt>
        <CityNm>Santa Maria</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93456</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Tom McDermott</PersonNm>
      <PersonTitleTxt>Finance Officer</PersonTitleTxt>
      <SignatureDt>2024-08-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Kim Dickson</PreparerPersonNm>
      <PTIN>P00043038</PTIN>
      <PhoneNum>8059225909</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="23017517" softwareVersionNum="2023v5.1">
      <GroupExemptionNum>0925</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>183025</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>2391</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>7928</MembershipDuesAmt>
      <InvestmentIncomeAmt>322</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">39484</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>33842</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>5642</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>130607</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>122959</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>7648</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>2293</OtherRevenueTotalAmt>
      <TotalRevenueAmt>26224</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>900</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>900</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>305</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>526</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>9787</OtherExpensesTotalAmt>
      <TotalExpensesAmt>12418</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>13806</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>4590</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>18396</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>15834</BOYAmt>
        <EOYAmt>30015</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>2606</BOYAmt>
        <EOYAmt>1370</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>18440</BOYAmt>
        <EOYAmt>31385</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>13850</BOYAmt>
        <EOYAmt>12989</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>4590</BOYAmt>
        <EOYAmt>18396</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>The organization's general mission is to promote the good of United States veterans and their families.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Provided for the social welfare of its members</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Richard Tilley</PersonNm>
        <TitleTxt>Commander</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Leonard Cole</PersonNm>
        <TitleTxt>Adjudant</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Tom McDermott</PersonNm>
        <TitleTxt>Finance Officer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Martha Garcia</PersonNm>
        <TitleTxt>1st Vice Comm.</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</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>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Tom McDermott</PersonNm>
        <USAddress>
          <AddressLine1Txt>501 N Pine St</AddressLine1Txt>
          <CityNm>Santa Maria</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>93458</ZIPCd>
        </USAddress>
        <PhoneNum>8059252257</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>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
    </IRS990EZ>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="23017517" softwareVersionNum="2023v5.1">
      <FundraisingEventInformationGrp>
        <Event1Nm>Fireworks</Event1Nm>
        <GrossReceiptsEvent1Amt>39484</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>39484</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>33842</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>39484</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>39484</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>33842</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>33842</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>5642</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="23017517" softwareVersionNum="2023v5.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Revenue.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Socials $2293</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Expenses $282</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Per Capita Dues $4154</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>Telephone &amp; internet $2691</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>Socials/Activities $2315</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>Dues $211</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>state taxes $96</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.7</FormAndLineReferenceDesc>
        <ExplanationTxt>Bank Charges $36</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.8</FormAndLineReferenceDesc>
        <ExplanationTxt>Socials/Activities $2</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1003</FormAndLineReferenceDesc>
        <ExplanationTxt>Machinery and Equipment - Beginning $2606 Machinery and Equipment - Ending $1370</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.1001</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounts Payable and Accrued Expenses - Beginning $4151 Accounts Payable and Accrued Expenses - Ending $3806</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.1008</FormAndLineReferenceDesc>
        <ExplanationTxt>Unsecured Notes and Loans Payable - Beginning $9699 Unsecured Notes and Loans Payable - Ending $9183</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>