﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-17T14:19:55-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>852083393</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LAWRENCE &amp; PHILIPPE CPAS PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5564 WOODLAWN AVENUE</AddressLine1Txt>
        <CityNm>LOWVILLE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>13367</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>150505360</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LOWVILLE MEMORIAL POST 162</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LOWV</BusinessNameControlTxt>
      <PhoneNum>3153763712</PhoneNum>
      <USAddress>
        <AddressLine1Txt>5383 DAYAN STREET</AddressLine1Txt>
        <CityNm>LOWVILLE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>13367</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JAMES HENRY</PersonNm>
      <PersonTitleTxt>COMMANDER</PersonTitleTxt>
      <PhoneNum>3153763712</PhoneNum>
      <SignatureDt>2025-11-17</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SCOTT A LAWRENCE</PreparerPersonNm>
      <PTIN>P00758641</PTIN>
      <PhoneNum>3156130145</PhoneNum>
      <PreparationDt>2025-11-17</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc5">
      <PrincipalOfficerNm>JAMES HENRY</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>5383 DAYAN STREET</AddressLine1Txt>
        <CityNm>LOWVILLE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>13367</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1651720</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <WebsiteAddressTxt>WWW.AMERICANLEGIONFAMILY.COM</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1919</FormationYr>
      <LegalDomicileStateCd>NY</LegalDomicileStateCd>
      <ActivityOrMissionDesc>PROGRAMS ENCOURAGE MEMBER PARTICIPATION AND INVOLVEMENT. MEMBERS PROVIDE BETTERMENT OF INTEREST AND SERVICES OF THE AMERICAN LEGION. PROMOTES PLEASURE AND SOCIAL ACTIVITIES TO FURTHER LEGIONAIRE COMRADESHIP.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>12</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>12</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>18</TotalEmployeeCnt>
      <TotalVolunteersCnt>125</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>10070</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>20692</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>762</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>1660</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>275636</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>308347</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>286468</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>330699</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>88388</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>103888</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>228844</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>200199</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>317232</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>304087</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-30764</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>26612</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>459079</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>439030</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>2722</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>2442</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>456357</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>436588</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>PROGRAMS ENCOURAGE MEMBER PARTICIPATION AND INVOLVEMENT. MEMBERS PROVIDE BETTERMENT OF INTEREST AND SERVICES OF THE AMERICAN LEGION. PROMOTES PLEASURE AND SOCIAL ACTIVITIES TO FURTHER LEGIONAIRE COMRADESHIP.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>289162</ExpenseAmt>
      <Desc>OUR CONTINUED GROWTH HAS ALLOWED US TO CONTRIBUTE THOUSANDS OF DOLLARS TO NUMEROUS COMMUNITY CHARITIES. WE SERVE NOT JUST AS A LEGION POST BUT AS A COMMUNITY FACILITY WITH OTHER ORGANIZATIONS USING OUR BUILDING. OUR LEGIONNAIRES ARE FIRST IN THE STATE FOR MEMBERSHIP AND OUR MEMBERSHIP CONTINUES TO GROW. HAVING AN ACCOUNTING FIRM HANDLE ALL OF OUR ACCOUNTING AND BOOKKEEPING HAS PROVIDED AN EXTRA LAYER OF ACCOUNTABILITY AS WE GROW.</Desc>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>14831</ExpenseAmt>
        <Desc>AT A TIME WHEN MANY ORGANIZATIONS LIKE OURS ARE FOLDING DUE TO AN AGING MEMBERSHIP, OUR LEGION CONTINUES TO THRIVE AND GROW. OUR SOCIAL MEDIA PRESENCE AND COMMUNITY INVOLVEMENT HAS ATTRACTED YOUNGER MEMBERS IN RECORD NUMBERS. WE ANTICIPATE CONITINUED GROWTH OVER THE COMING YEARS, AS WE FOCUS ON THE NEEDS OF OUR VETERANS AND THE COMMUNITY IN THE YEARS TO COME.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>14831</TotalOtherProgSrvcExpenseAmt>
      <TotalProgramServiceExpensesAmt>303993</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc4">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc4">false</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc4">true</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>7</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>18</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>12</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>12</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>false</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>ADAM SMYKLA</PersonNm>
        <PhoneNum>3153763712</PhoneNum>
        <USAddress>
          <AddressLine1Txt>5383 DAYAN STREET</AddressLine1Txt>
          <CityNm>LOWVILLE</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>13367</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANTHONY ADSIT</PersonNm>
        <TitleTxt>SERGEANT AT</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>HAROLD ENGLEHART</PersonNm>
        <TitleTxt>2ND VICE-COM</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JAMES HENRY</PersonNm>
        <TitleTxt>COMMANDER</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SUSAN KOCH</PersonNm>
        <TitleTxt>ADJUTANT</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LUKE MUNGER</PersonNm>
        <TitleTxt>1ST VICE-COM</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVID SHIVERS</PersonNm>
        <TitleTxt>CHAPLAIN</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ADAM SMYKLA</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARK VAUGHN</PersonNm>
        <TitleTxt>3RD VICE-COM</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>6385</MembershipDuesAmt>
      <AllOtherContributionsAmt>14307</AllOtherContributionsAmt>
      <TotalContributionsAmt>20692</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>1660</TotalRevenueColumnAmt>
        <ExclusionAmt>1660</ExclusionAmt>
      </InvestmentIncomeGrp>
      <FundraisingGrossIncomeAmt>4213</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>10625</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>-6412</TotalRevenueColumnAmt>
        <ExclusionAmt>-6412</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GamingGrossIncomeAmt>1463477</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>1236387</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>227090</TotalRevenueColumnAmt>
        <ExclusionAmt>227090</ExclusionAmt>
      </NetIncomeFromGamingGrp>
      <GrossSalesOfInventoryAmt>141128</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>74009</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>67119</TotalRevenueColumnAmt>
        <ExclusionAmt>67119</ExclusionAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>SAL INCOME</Desc>
        <TotalRevenueColumnAmt>17842</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>17842</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>SCOUT 162 INCOME</Desc>
        <TotalRevenueColumnAmt>1614</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1614</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>NYS VENDOR COLL CREDIT</Desc>
        <TotalRevenueColumnAmt>532</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>532</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <MiscellaneousRevenueGrp>
        <TotalRevenueColumnAmt>562</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>562</RelatedOrExemptFuncIncomeAmt>
      </MiscellaneousRevenueGrp>
      <OtherRevenueTotalAmt>20550</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>330699</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>20550</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>289457</ExclusionAmt>
      </TotalRevenueGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>91251</TotalAmt>
        <ProgramServicesAmt>91251</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>925</TotalAmt>
        <ProgramServicesAmt>925</ProgramServicesAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>11712</TotalAmt>
        <ProgramServicesAmt>11712</ProgramServicesAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>4945</TotalAmt>
        <ProgramServicesAmt>4945</ProgramServicesAmt>
      </FeesForServicesAccountingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>72618</TotalAmt>
        <ProgramServicesAmt>72618</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>24614</TotalAmt>
        <ProgramServicesAmt>24614</ProgramServicesAmt>
      </OccupancyGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>8169</TotalAmt>
        <ProgramServicesAmt>8169</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>94</TotalAmt>
        <ManagementAndGeneralAmt>94</ManagementAndGeneralAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>18188</TotalAmt>
        <ProgramServicesAmt>18188</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>12001</TotalAmt>
        <ProgramServicesAmt>12001</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>AMERICANISM EXPENSES</Desc>
        <TotalAmt>36246</TotalAmt>
        <ProgramServicesAmt>36246</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SONS EXPENSES</Desc>
        <TotalAmt>17571</TotalAmt>
        <ProgramServicesAmt>17571</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SCOUT EXPENSES</Desc>
        <TotalAmt>5753</TotalAmt>
        <ProgramServicesAmt>5753</ProgramServicesAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>304087</TotalAmt>
        <ProgramServicesAmt>303993</ProgramServicesAmt>
        <ManagementAndGeneralAmt>94</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>132555</BOYAmt>
        <EOYAmt>171909</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>18171</BOYAmt>
        <EOYAmt>18984</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <EOYAmt>1395</EOYAmt>
      </AccountsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>404950</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>163187</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>259951</BOYAmt>
        <EOYAmt>241763</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>48402</BOYAmt>
        <EOYAmt>4979</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>459079</BOYAmt>
        <EOYAmt>439030</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>416</BOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>2306</BOYAmt>
        <EOYAmt>2442</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>2722</BOYAmt>
        <EOYAmt>2442</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>456357</BOYAmt>
        <EOYAmt>436588</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>456357</BOYAmt>
        <EOYAmt>436588</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>459079</BOYAmt>
        <EOYAmt>439030</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>26612</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>-46381</PriorPeriodAdjustmentsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc3">
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>165972</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>57203</DepreciationAmt>
        <BookValueAmt>108769</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>103573</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>85704</DepreciationAmt>
        <BookValueAmt>17869</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>135405</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>20280</DepreciationAmt>
        <BookValueAmt>115125</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>241763</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>PAYROLL LIABILITIES</Desc>
        <Amt>1482</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>NYS SALES TAX</Desc>
        <Amt>960</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>2442</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc4">
      <GamingInformationGrp>
        <VolunteerLaborBingoInd>false</VolunteerLaborBingoInd>
        <GrossRevenuePullTabsAmt>1463477</GrossRevenuePullTabsAmt>
        <CashPrizesPullTabsAmt>1163297</CashPrizesPullTabsAmt>
        <OtherDirectExpensesPullTabsAmt>73090</OtherDirectExpensesPullTabsAmt>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <VolunteerLaborOtherGamingInd>false</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>1463477</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>1163297</CashPrizesTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>73090</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>1236387</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>227090</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <IndividualWithBooksNm>ADAM SMYKLA</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>5383 DAYAN STREET</AddressLine1Txt>
        <CityNm>LOWVILLE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>13367</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>C LEE HINKLEMAN</GamingManagerPersonNm>
      <GamingManagerServicesProvTxt>MONITORS LICENSE, MGMT OF 4 INDIVIDUALS</GamingManagerServicesProvTxt>
      <GamingManagerIsDirectorOfcrInd>X</GamingManagerIsDirectorOfcrInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>AT A TIME WHEN MANY ORGANIZATIONS LIKE OURS ARE FOLDING DUE TO AN AGING MEMBERSHIP, OUR LEGION CONTINUES TO THRIVE AND GROW. OUR SOCIAL MEDIA PRESENCE AND COMMUNITY INVOLVEMENT HAS ATTRACTED YOUNGER MEMBERS IN RECORD NUMBERS. WE ANTICIPATE CONITINUED GROWTH OVER THE COMING YEARS, AS WE FOCUS ON THE NEEDS OF OUR VETERANS AND THE COMMUNITY IN THE YEARS TO COME.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZED WITH MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS ELECT THE BOARD</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ANNUAL 990 IS REVIEWED BY THE BOARD MEMBERS AT THEIR MONTHLY BOARD MEETING PRIOR TO FILING THE RETURN</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD MONITORS ISSUES RELATED TO CONFLICTS OF INTEREST WITHIN THE ORGANIZATION</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD SETS AND APPROVES ALL PAYROLL AND COMPENSATION FOR ALL MEMBERS OF THE ORGANIZATION</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>