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    <ReturnTs>2025-09-11T16:49:16-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>J H Swaffield EA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>Box 6</AddressLine1Txt>
        <CityNm>Standish</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48658</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>386147964</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>American Legion Post 104</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Ronald Alley</InCareOfNm>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <PhoneNum>9898464091</PhoneNum>
      <USAddress>
        <AddressLine1Txt>Box 523</AddressLine1Txt>
        <CityNm>Standish</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48658</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RONALD ALLEY</PersonNm>
      <PersonTitleTxt>Finance Officer</PersonTitleTxt>
      <PhoneNum>9898464091</PhoneNum>
      <SignatureDt>2025-08-26</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>J H SWAFFIELD EA</PreparerPersonNm>
      <PTIN>P00172301</PTIN>
      <PhoneNum>9898469522</PhoneNum>
      <PreparationDt>2025-09-11</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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  <ReturnData documentCnt="2">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>152100</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>4348</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>8136</MembershipDuesAmt>
      <InvestmentIncomeAmt>875</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG-182-Copy1">4601</FundraisingGrossIncomeAmt>
      <SpecialEventsNetIncomeLossAmt>4601</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>97177</GrossSalesOfInventoryAmt>
      <GrossProfitLossSlsOfInvntryAmt>97177</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>36963</OtherRevenueTotalAmt>
      <TotalRevenueAmt>152100</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>42503</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2345</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>17363</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>219</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>84087</OtherExpensesTotalAmt>
      <TotalExpensesAmt>146517</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>5583</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>388999</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>394582</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>91689</BOYAmt>
        <EOYAmt>95131</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>268677</BOYAmt>
        <EOYAmt>268677</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>31098</BOYAmt>
        <EOYAmt>33318</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>391464</BOYAmt>
        <EOYAmt>397126</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>2465</BOYAmt>
        <EOYAmt>2544</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>388999</BOYAmt>
        <EOYAmt>394582</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Support the POW/MIA programs</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Helping veterans get loans etc</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Edward Townsend</PersonNm>
        <TitleTxt>Commander</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <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>
      <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>
    </IRS990EZ>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountHonor Guard 1,099Capital gains - Ed Jones 1,070Dividends - Ed Jones 285Hall rental income 2,625Keno - Net income 6,318Kitchen income - Net 2,147Gaming income 19,410VFW Income for shared expenses 4,009</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountAdvertising 1,225Alarm services 588Repairs &amp; maintenance 6,904Entertainment 100Liability insurance 637Licenses &amp; permits 385Membership dues 6,078Office expenses 175Operating supplies 843Music costs 75Telephone &amp; internet 725Bar supplies 833Purchases - Beer wine etc 46,325Insurance - lounge 9,664Michigan sales tax 5,543Office exp - lounge 625Payroll taxes 3,362</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearMarketable securities 31,098 33,318</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearPayroll tax liability 2,465 2,544</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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