﻿<?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>2024-10-01T14:17:00-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>410941592</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MAIR &amp; ASSOCIATES PLLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3570 LEXINGTON AVE N STE 300</AddressLine1Txt>
        <CityNm>SAINT PAUL</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55126</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>410832450</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>VETERANS OF FOREIGN WARS POST 323</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>VETE</BusinessNameControlTxt>
      <PhoneNum>6128046260</PhoneNum>
      <USAddress>
        <AddressLine1Txt>5880 OMAHA AVE N</AddressLine1Txt>
        <CityNm>STILLWATER</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55082</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JAMES WRIGHT</PersonNm>
      <PersonTitleTxt>QUARTERMASTER</PersonTitleTxt>
      <PhoneNum>6128046260</PhoneNum>
      <SignatureDt>2024-09-19</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>LISA M WOLF</PreparerPersonNm>
      <PTIN>P02066061</PTIN>
      <PhoneNum>6514821698</PhoneNum>
      <PreparationDt>2024-10-01</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>87560</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>3841</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>9135</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>628</MembershipDuesAmt>
      <InvestmentIncomeAmt>98</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc2">61472</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>18163</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>43309</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>12386</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>7655</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>4731</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>61742</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>20027</GrantsAndSimilarAmountsPaidAmt>
      <SalariesOtherCompEmplBnftAmt>14106</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>9942</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>11761</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>3732</OtherExpensesTotalAmt>
      <TotalExpensesAmt>59568</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>2174</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>94018</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>96192</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>86259</BOYAmt>
        <EOYAmt>93846</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>8519</BOYAmt>
        <EOYAmt>2346</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>94778</BOYAmt>
        <EOYAmt>96192</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>760</BOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>94018</BOYAmt>
        <EOYAmt>96192</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>BENEFITING &amp; SERVING VETERANS &amp; THE COMMUNITY BY PROVIDING MEETING FACILITIES, SOCIAL ACTIVITIES &amp; INFORMING MEMBERS OF ONGOING ACTIVITIES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE POST SPONSORS A CUB SCOUT PACK, A BOY SCOUT TROOP AND A GIRL SCOUT TROOP. NEW FLAGS WERE PRESENTED TO THREE SCHOOLS, TWO NURSING HOMES AND THREE SENIOR HOUSING/CARE FACILITIES. THE COLORS WERE PRESENTED AT ONE HIGH SCHOOL SPORTING EVENT AND ONE HIGH SCHOOL GRADUATION. THE HONOR GUARD CONDUCTED THREE GRAVESIDE MEMORIAL SERVICES FOR VETERANS AND FOUR CHAPEL SERVICES. SERVICES WERE CONDUCTED IN DOWNTOWN STILLWATER ON VETERANS' DAY AND MEMORIAL DAY. ADDITIONALLY MEMORIAL SERVICES WERE CONDUCTED AT EIGHT LOCAL CEMETERIES ON MEMORIAL DAY. THE HONOR GUARD HAS 10 ACTIVE MEMBERS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EUGENE D BARTKEY</PersonNm>
        <TitleTxt>COMMANDER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES WRIGHT</PersonNm>
        <TitleTxt>QUARTERMASTE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>25.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>10000</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RUDY KOHLER</PersonNm>
        <TitleTxt>SR. VICE COM</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID CARLSON</PersonNm>
        <TitleTxt>JR. VICE COM</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LOUIS VANN</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VERN THOMPSON</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GARY HUDSON</PersonNm>
        <TitleTxt>CHAPLAIN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN OERTEL</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>true</OrganizationHadUBIInd>
      <OrganizationFiled990TInd>true</OrganizationFiled990TInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MN</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>JAMES WRIGHT</PersonNm>
        <USAddress>
          <AddressLine1Txt>427 NORTHLAND AVE</AddressLine1Txt>
          <CityNm>STILLWATER</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>550825210</ZIPCd>
        </USAddress>
        <PhoneNum>6128046260</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="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>NONMEMBER FAIR</Event1Nm>
        <GrossReceiptsEvent1Amt>49178</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>49178</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>14530</OtherDirectExpensesEvent1Amt>
        <Event2Nm>MEMBER FAIR GRO</Event2Nm>
        <GrossReceiptsEvent2Amt>12294</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>12294</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>3633</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>61472</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>61472</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>18163</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>18163</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>43309</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>NAME: WASHINGTON COUNTY AG SOCIETY ADDRESS: 12300 40TH ST N LAKE ELMO, MN 55042 CASH CONTRIBUTION: 12,667</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBER BAR/RESTAURANT ADVERTISING AND PROMOTION 157 OFFICE SUPPLIES 1,370 BAR SUPPLIES 123 CONFERENCES/MEETINGS 100 INSURANCE 466 FLOWERS 147 PRIZES / GIFTS 78 BANK CHARGES 9 LICENSES &amp; PERMITS 461 NONMEMBER BAR/RESTAURANT ADVERTISING AND PROMOTION 44 OFFICE SUPPLIES 387 BAR SUPPLIES 35 CONFERENCES/MEETINGS 28 INSURANCE 131 FLOWERS 42 PRIZES / GIFTS 22 BANK CHARGES 2 LICENSES &amp; PERMITS 130 TOTAL 3,732</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>INVENTORIES FOR SALE OR USE 5,607 0 PREPAID EXPENSES AND DEFERRED CHARGES 566 0 FUND LOSS 2,346 2,346 TOTAL 8,519 2,346</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 760 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>BENEFITING &amp; SERVING VETERANS &amp; THE COMMUNITY BY PROVIDING MEETING FACILITIES, SOCIAL ACTIVITIES &amp; INFORMING MEMBERS OF ONGOING ACTIVITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE POST SPONSORS A CUB SCOUT PACK, A BOY SCOUT TROOP AND A GIRL SCOUT TROOP. NEW FLAGS WERE PRESENTED TO THREE SCHOOLS, TWO NURSING HOMES AND THREE SENIOR HOUSING/CARE FACILITIES. THE COLORS WERE PRESENTED AT ONE HIGH SCHOOL SPORTING EVENT AND ONE HIGH SCHOOL GRADUATION. THE HONOR GUARD CONDUCTED THREE GRAVESIDE MEMORIAL SERVICES FOR VETERANS AND FOUR CHAPEL SERVICES. SERVICES WERE CONDUCTED IN DOWNTOWN STILLWATER ON VETERANS' DAY AND MEMORIAL DAY. ADDITIONALLY MEMORIAL SERVICES WERE CONDUCTED AT EIGHT LOCAL CEMETERIES ON MEMORIAL DAY. THE HONOR GUARD HAS 10 ACTIVE MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>