﻿<?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>2025-12-09T08:53:38-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>562212120</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CAYTON &amp; ASSOCIATES LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1696 E ARLINGTON BLVD</AddressLine1Txt>
        <CityNm>GREENVILLE</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>278587829</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>566060497</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>AMERICAN LEGION POST 39 PITT COUNTY</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <PhoneNum>2527581064</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 21</AddressLine1Txt>
        <CityNm>GREENVILLE</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>27835</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SHELTON HARRIS</PersonNm>
      <PersonTitleTxt>POST COMMANDER</PersonTitleTxt>
      <PhoneNum>2527581064</PhoneNum>
      <SignatureDt>2025-12-02</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>RALPH E WARD CPA</PreparerPersonNm>
      <PTIN>P00365893</PTIN>
      <PhoneNum>2527566266</PhoneNum>
      <PreparationDt>2025-12-09</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <GroupExemptionNum>0925</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>64631</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>8801</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>1429</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>8367</MembershipDuesAmt>
      <InvestmentIncomeAmt>46034</InvestmentIncomeAmt>
      <TotalRevenueAmt>64631</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>6075</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1942</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>4965</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1634</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>49515</OtherExpensesTotalAmt>
      <TotalExpensesAmt>64131</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>500</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>206143</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>206643</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>141449</BOYAmt>
        <EOYAmt>145081</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>24648</BOYAmt>
        <EOYAmt>24648</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>40046</BOYAmt>
        <EOYAmt>36914</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>206143</BOYAmt>
        <EOYAmt>206643</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>206143</BOYAmt>
        <EOYAmt>206643</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PROMOTION OF SOCIAL WELFARE OF THE COMMUNITY AND VETERANS AFFAIRS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROMOTE , ADVOCATE AND SUPPORT VETERANS, ACTIVE MILITARY AND FAMILIES. TO FOSTER PATROTISM AND RESPONSIBLE CITIZENSHIP.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE AMERICAN LEGON OF NC</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHELTON HARRIS</PersonNm>
        <TitleTxt>POST COMMAND</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JOHN CAYTON</PersonNm>
        <USAddress>
          <AddressLine1Txt>2529 PLUMOSA DRIVE</AddressLine1Txt>
          <CityNm>GRIMESLAND</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>27837</ZIPCd>
        </USAddress>
        <PhoneNum>2527173485</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="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>NAME: THE AMERICAN LEGION OF NC CASH CONTRIBUTION: 6,075</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>RENT 1 EXPENSES ALLOCATED TO RENTALS 34,921 EXPENSES CONFERENCES/MEETINGS 1,937 POSTAGE 437 TELEPHONE 1,651 PROGRAM EXPENSES 6,739 MISCELLANEOUS 1,522 NON-INVESTMENT DEPRECIATION 2,308 TOTAL 49,515</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>RECEIVABLE DUE FROM EQUIPMENT SALE 825 0 EQUIPMENT 175,011 175,011 LESS ACCUMULATED DEPRECIATION 135,790 138,097 PARKING IMPROVEMENTS 0 0 TOTAL 40,046 36,914</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AMERICAN LEGON OF NC</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>