﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-01-25T07:46:36-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-05-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>411792388</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WESTBERG-EISCHENS PLLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2630 1ST ST S</AddressLine1Txt>
        <CityNm>WILLMAR</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>562014218</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>410156274</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>AMERICAN LEGION POST 167</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <PhoneNum>3202358136</PhoneNum>
      <USAddress>
        <AddressLine1Txt>220 19TH AVE SW</AddressLine1Txt>
        <CityNm>WILLMAR</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>56201</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOHN CHRISTENSON</PersonNm>
      <PersonTitleTxt>COMMANDER</PersonTitleTxt>
      <PhoneNum>3202358136</PhoneNum>
      <SignatureDt>2025-01-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SCOTT VAN BUREN CPA</PreparerPersonNm>
      <PTIN>P00015647</PTIN>
      <PhoneNum>3202353727</PhoneNum>
      <PreparationDt>2025-01-18</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc5">
      <PrincipalOfficerNm>JOHN CHRISTENSON</PrincipalOfficerNm>
      <GrossReceiptsAmt>3612697</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <LegalDomicileStateCd>MN</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO HELP PROVIDE SUPPORT TO VETERANS, YOUTH AND SENIOR CITIZENS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>430</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>430</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>47</TotalEmployeeCnt>
      <TotalGrossUBIAmt>546591</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>3988</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>18987</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>16183</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>336455</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>329588</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>522</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>1504</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>741705</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>716901</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>1097669</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1064176</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>442291</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>489490</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>614484</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>590439</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>1056775</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>1079929</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>40894</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-15753</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>790965</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>780319</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>11468</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>16575</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>779497</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>763744</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>TO HELP PROVIDE SUPPORT TO VETERANS, YOUTH AND SENIOR CITIZENS.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>682630</ExpenseAmt>
      <Desc>OPERATION OF THE BAR AND RESTAURANT IS FOR MEMBERS, THEIR GUESTS AND MEMBERS OF THE COMMUNITY.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>397299</ExpenseAmt>
        <Desc>OPERATION OF LAWFUL GAMBLING ALLOWS THE CLUB TO DONATE TO BOY SCOUTS AND OTHER YOUTH SCHOLARSHIPS, READING PROGRAMS AND BOYS AND GIRLS STATE. IT ALSO ALLOWS ADDITIONAL SUPPORT TO VETERANS. THE CLUB PROVIDES SUPPORT TO SENIOR CITIZENS AND OTHER COMMUNITY EVENTS.</Desc>
      </ProgSrvcAccomActy2Grp>
      <TotalProgramServiceExpensesAmt>1079929</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">false</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>11</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>47</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>true</UnrelatedBusIncmOverLimitInd>
      <Form990TFiledInd>true</Form990TFiledInd>
      <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>430</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>430</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>false</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>MN</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>WESTBERG EISCHENS PLLP</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>3202353727</PhoneNum>
        <USAddress>
          <AddressLine1Txt>2630 1ST STREET SOUTH</AddressLine1Txt>
          <AddressLine2Txt>PO BOX 362</AddressLine2Txt>
          <CityNm>WILLMAR</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56201</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>LEROY CARLSON</PersonNm>
        <TitleTxt>2ND VICE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN CHRISTENSON</PersonNm>
        <TitleTxt>COMMANDER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRUCE NEAL</PersonNm>
        <TitleTxt>1ST VICE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MILAN SCHMIESING</PersonNm>
        <TitleTxt>FINANCE OFFI</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>13068</MembershipDuesAmt>
      <AllOtherContributionsAmt>3115</AllOtherContributionsAmt>
      <TotalContributionsAmt>16183</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>RESTAURANT &amp; LOUNGE</Desc>
        <TotalRevenueColumnAmt>329588</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>329588</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>329588</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>1504</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1504</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <FundraisingGrossIncomeAmt>6867</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>6289</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>578</TotalRevenueColumnAmt>
        <ExclusionAmt>578</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GamingGrossIncomeAmt>2756617</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>2360965</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>395652</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>152630</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>228943</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>14079</ExclusionAmt>
      </NetIncomeFromGamingGrp>
      <GrossSalesOfInventoryAmt>494381</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>181267</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>313114</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>313114</UnrelatedBusinessRevenueAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS</Desc>
        <BusinessCd>713200</BusinessCd>
        <TotalRevenueColumnAmt>4534</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>4534</UnrelatedBusinessRevenueAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS</Desc>
        <TotalRevenueColumnAmt>3023</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>3023</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>7557</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1064176</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>486745</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>546591</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>14657</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>457797</TotalAmt>
        <ProgramServicesAmt>457797</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>31693</TotalAmt>
        <ProgramServicesAmt>31693</ProgramServicesAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>19480</TotalAmt>
        <ProgramServicesAmt>19480</ProgramServicesAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>4337</TotalAmt>
        <ProgramServicesAmt>4337</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>10416</TotalAmt>
        <ProgramServicesAmt>10416</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>34464</TotalAmt>
        <ProgramServicesAmt>34464</ProgramServicesAmt>
      </OccupancyGrp>
      <PaymentsToAffiliatesGrp>
        <TotalAmt>10730</TotalAmt>
        <ProgramServicesAmt>10730</ProgramServicesAmt>
      </PaymentsToAffiliatesGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>23680</TotalAmt>
        <ProgramServicesAmt>23680</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>17685</TotalAmt>
        <ProgramServicesAmt>17685</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>GAMBLING TAXES</Desc>
        <TotalAmt>121851</TotalAmt>
        <ProgramServicesAmt>121851</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>COST OF SALES</Desc>
        <TotalAmt>120844</TotalAmt>
        <ProgramServicesAmt>120844</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>ELECTRONIC FEES</Desc>
        <TotalAmt>64557</TotalAmt>
        <ProgramServicesAmt>64557</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>GAMBLING LAWFUL PURPOSE</Desc>
        <TotalAmt>48768</TotalAmt>
        <ProgramServicesAmt>48768</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>113627</TotalAmt>
        <ProgramServicesAmt>113627</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1079929</TotalAmt>
        <ProgramServicesAmt>1079929</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>494379</BOYAmt>
        <EOYAmt>252049</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <EOYAmt>246312</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>23921</BOYAmt>
        <EOYAmt>23857</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>8743</BOYAmt>
        <EOYAmt>7459</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>1410679</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>1160037</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>263922</BOYAmt>
        <EOYAmt>250642</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>790965</BOYAmt>
        <EOYAmt>780319</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>11468</BOYAmt>
        <EOYAmt>16575</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>11468</BOYAmt>
        <EOYAmt>16575</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>779497</BOYAmt>
        <EOYAmt>763744</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>779497</BOYAmt>
        <EOYAmt>763744</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>790965</BOYAmt>
        <EOYAmt>780319</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-15753</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc3">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>38700</OtherCostOrOtherBasisAmt>
        <BookValueAmt>38700</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>802793</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>647979</DepreciationAmt>
        <BookValueAmt>154814</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>166299</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>115704</DepreciationAmt>
        <BookValueAmt>50595</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>402887</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>396354</DepreciationAmt>
        <BookValueAmt>6533</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>250642</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc4">
      <GamingInformationGrp>
        <GrossRevenueBingoAmt>93590</GrossRevenueBingoAmt>
        <CashPrizesBingoAmt>78445</CashPrizesBingoAmt>
        <OtherDirectExpensesBingoAmt>1066</OtherDirectExpensesBingoAmt>
        <VolunteerLaborBingoInd>false</VolunteerLaborBingoInd>
        <GrossRevenuePullTabsAmt>2627727</GrossRevenuePullTabsAmt>
        <CashPrizesPullTabsAmt>2211606</CashPrizesPullTabsAmt>
        <OtherDirectExpensesPullTabsAmt>46458</OtherDirectExpensesPullTabsAmt>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <GrossRevenueOtherGamingAmt>35300</GrossRevenueOtherGamingAmt>
        <NonCashPrizesOtherGamingAmt>23390</NonCashPrizesOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>false</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>2756617</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>2290051</CashPrizesTotalGamingAmt>
        <NonCashPrizesTotalGamingAmt>23390</NonCashPrizesTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>47524</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>2360965</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>395652</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>MN</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>true</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1.00000</GamingOwnFacilityPct>
      <IndividualWithBooksNm>THOMAS STOFFEL</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>220 19TH AVE SW</AddressLine1Txt>
        <CityNm>WILLMAR</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>56201</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>THOMAS STOFFEL</GamingManagerPersonNm>
      <GamingManagerCompensationAmt>5000</GamingManagerCompensationAmt>
      <GamingManagerServicesProvTxt>GENERAL OVERSIGHT/MANAGEMENT</GamingManagerServicesProvTxt>
      <GamingManagerIsEmployeeInd>X</GamingManagerIsEmployeeInd>
      <CharitableDistributionRqrInd>true</CharitableDistributionRqrInd>
      <DistributedAmt>48768</DistributedAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE G, PAGE 3, PART III, LINE 17B</FormAndLineReferenceDesc>
        <ExplanationTxt>MINNESOTA 48,768</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>ANYONE PAYING THEIR DUES ARE CONSIDERED MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS VOTE TO ELECT BOARD MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE 990 IS GIVEN TO THE BOARD TO APPROVE BEFORE THE TAX RETURN IS FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>REPAIRS &amp; MAINTENANCE 27,769 0 0 SUPPLIES 25,827 0 0 LAUNDRY &amp; CLEANING 9,976 0 0 POST EXPENSE 9,017 0 0 BANDS 7,400 0 0 LICENSES/BOND 6,628 0 0 MISCELLANEOUS 5,438 0 0 PROPERTY TAXES 4,877 0 0 BANK CHARGES 3,814 0 0 MISC GAMBLING 3,685 0 0 RENT 3,386 0 0 OUTSIDE SERVICES 2,535 0 0 CASH SHORT 1,321 0 0 FREIGHT 1,239 0 0 DUES &amp; SUBSCRIPTIONS 465 0 0 BAD CHECKS 250 0 0 TOTAL 113,627 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>