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    <ReturnTs>2024-11-08T14:58:02-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
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      <PreparerFirmName>
        <BusinessNameLine1Txt>Cavell &amp; Associates LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>8561 East Ave</AddressLine1Txt>
        <CityNm>Mentor</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44060</ZIPCd>
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    <ReturnTypeCd>990</ReturnTypeCd>
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      <BusinessName>
        <BusinessNameLine1Txt>AMERICAN LEGION POST 737</BusinessNameLine1Txt>
      </BusinessName>
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      <USAddress>
        <AddressLine1Txt>PO BOX 100</AddressLine1Txt>
        <CityNm>Lake Milton</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
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      <PersonNm>MARK BIANCO</PersonNm>
      <PersonTitleTxt>FINANCE OFFICER</PersonTitleTxt>
      <PhoneNum>3306544093</PhoneNum>
      <SignatureDt>2024-11-05</SignatureDt>
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      <PreparerPersonNm>Scott J Cavell</PreparerPersonNm>
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      <PhoneNum>4403543516</PhoneNum>
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    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <PrincipalOfficerNm>MARK BIANCO</PrincipalOfficerNm>
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      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>80641</PYContributionsGrantsAmt>
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      <RevenueAmt>134984</RevenueAmt>
      <Desc>WE PROVIDE A CANTEEN FOR MEMBERS TO SOCIALIZE AND TO PARTICIPATE IN VARIOUS ENTERTAINMENT ACTIVITIES SUCH AS PLAYING BOCCE, POOL, DARTS, DANCING, AND INSTANT BINGO. WE DONATE MONEY FROM OUR GAMBLING REVENUE TO 501 (C) 3 CHARITIES.</Desc>
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        <Desc>WE PROVIDE U.S. FLAGS TO THE SCHOOLS, GOVERNMENT ENTITIES, THE FIRE DEPARTMENTS, AND THE LIBRARY. WE CONDUCT AMERICANISM TESTS IN TWO HIGH SCHOOLS, WE SEND HIGH SCHOOL STUDENTS TO THE AMERICAN LEGION BUCKEYE BOYS STATE. WE PROVIDE SCHOLARSHIPS TO SOME OF THE HIGH SCHOOL SENIORS WHO GO TO COLLEGE.</Desc>
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      <CreditCounselingInd>false</CreditCounselingInd>
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      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
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      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
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      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="990G">true</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
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      <TaxExemptBondsInd>false</TaxExemptBondsInd>
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      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
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      <ScheduleORequiredInd>true</ScheduleORequiredInd>
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      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
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      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
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      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
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      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
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      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
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      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
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      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>OH</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
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        <PersonNm>MARK BIANCO</PersonNm>
        <PhoneNum>3306544093</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1162 NE RIVER RD</AddressLine1Txt>
          <CityNm>Lake Milton</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44429</ZIPCd>
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      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
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        <PersonNm>MARK BIANCO</PersonNm>
        <TitleTxt>FINANCE OFFICER</TitleTxt>
        <AverageHoursPerWeekRt>8.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
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      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>5845</MembershipDuesAmt>
      <AllOtherContributionsAmt>56859</AllOtherContributionsAmt>
      <TotalContributionsAmt>62704</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>LOUNGE &amp; KITCHEN SALES</Desc>
        <BusinessCd>722410</BusinessCd>
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        <RelatedOrExemptFuncIncomeAmt>134984</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>134984</TotalProgramServiceRevenueAmt>
      <GamingGrossIncomeAmt>169350</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>98612</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>70738</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>70738</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeFromGamingGrp>
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        <ExclusionAmt>0</ExclusionAmt>
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      <GrantsToDomesticOrgsGrp>
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        <ProgramServicesAmt>22524</ProgramServicesAmt>
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        <ProgramServicesAmt>2500</ProgramServicesAmt>
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        <ProgramServicesAmt>41010</ProgramServicesAmt>
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        <ProgramServicesAmt>750</ProgramServicesAmt>
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        <ProgramServicesAmt>6144</ProgramServicesAmt>
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        <ProgramServicesAmt>5060</ProgramServicesAmt>
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        <ProgramServicesAmt>8902</ProgramServicesAmt>
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        <ProgramServicesAmt>92133</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>BANDS</Desc>
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        <ProgramServicesAmt>7020</ProgramServicesAmt>
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        <ProgramServicesAmt>266450</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
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        <EOYAmt>60000</EOYAmt>
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        <EOYAmt>3545</EOYAmt>
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        <EOYAmt>76926</EOYAmt>
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        <EOYAmt>261700</EOYAmt>
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        <EOYAmt>205796</EOYAmt>
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        <EOYAmt>55904</EOYAmt>
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        <EOYAmt>261700</EOYAmt>
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        <EOYAmt>261700</EOYAmt>
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      <FSAuditedInd>false</FSAuditedInd>
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        <BookValueAmt>5000</BookValueAmt>
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        <DepreciationAmt>17555</DepreciationAmt>
        <BookValueAmt>11626</BookValueAmt>
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      <LeaseholdImprovementsGrp>
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        <BookValueAmt>60300</BookValueAmt>
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      <TotalBookValueLandBuildingsAmt>76926</TotalBookValueLandBuildingsAmt>
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      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1.000</GamingOwnFacilityPct>
      <IndividualWithBooksNm>MARK BIANCO</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>1162 N E RIVER RD</AddressLine1Txt>
        <CityNm>Lake Milton</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44429</ZIPCd>
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      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Members or stockholder classes and rights Part VI line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGAINIZATION IS COMPRISED OF DUES PAYING MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Member election for additional members Part VI line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICERS ARE ELECTED EACH YEAR BY THE MEMBERS OF THE ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing body decisions Part VI line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>DECISIONS ARE VOTED UPON AT MONTHLY MEMBER MEETINGS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENT AVAILABLE TO THE PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Explanation of other changes in net assets or fund balances Part XI line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>MADE CAPIAL IMPROVEMENTS OF $60,300</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
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