﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-08-20T12:38:58-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>264620057</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Alliance Tax Services LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>112 East High Street</AddressLine1Txt>
        <CityNm>HICKSVILLE</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43526</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>311105166</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>EDWARD C SMART POST 223 AMERICAN LEGION INC</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% MARVIN WATERS</InCareOfNm>
      <BusinessNameControlTxt>EDWA</BusinessNameControlTxt>
      <PhoneNum>4197893470</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 15</AddressLine1Txt>
        <CityNm>HICKSVILLE</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43526</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARVIN WATERS</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4194870052</PhoneNum>
      <SignatureDt>2025-08-21</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MICHELLE LOSHE</PreparerPersonNm>
      <PTIN>P01570396</PTIN>
      <PhoneNum>4195429000</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>81107</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>3423</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>1480</MembershipDuesAmt>
      <InvestmentIncomeAmt>753</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>14190</FundraisingGrossIncomeAmt>
      <SpecialEventsNetIncomeLossAmt>14190</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>40054</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>15008</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>25046</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>21207</OtherRevenueTotalAmt>
      <TotalRevenueAmt>66099</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3608</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>24825</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>843</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>33978</OtherExpensesTotalAmt>
      <TotalExpensesAmt>63254</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>2845</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>46323</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>49168</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>46524</BOYAmt>
        <EOYAmt>49168</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>46524</BOYAmt>
        <EOYAmt>49168</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>201</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>46323</BOYAmt>
        <EOYAmt>49168</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>ASSISTING VETERANS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ASSISTING THOSE WHO HAVE SERVED IN THE ARMED FORCES</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARVIN WATERS</PersonNm>
        <TitleTxt>ACTING COMMANDERFINANCIAL</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILLIAM ELWOOD</PersonNm>
        <TitleTxt>POST ADJUTANT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FRANK HOSTETLER</PersonNm>
        <TitleTxt>POST CHAPLAIN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RYAN BLEK</PersonNm>
        <TitleTxt>POST COMMANDER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SCOTT ELWOOD</PersonNm>
        <TitleTxt>POST 1ST VICE COMMANDER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</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>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>OH</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>MARVIN WATERS</PersonNm>
        <USAddress>
          <AddressLine1Txt>510 MAPLE LANE</AddressLine1Txt>
          <CityNm>HICKSVILLE</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43526</ZIPCd>
        </USAddress>
        <PhoneNum>4197688505</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>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus2YearsAmt>1918</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>12000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4298</CurrentTaxYearAmt>
        <TotalAmt>18216</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus2YearsAmt>1918</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>1918</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus2YearsAmt>17176</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4314</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>67345</CurrentTaxYearAmt>
        <TotalAmt>88835</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus2YearsAmt>21012</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>16314</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>71643</CurrentTaxYearAmt>
        <TotalAmt>108969</TotalAmt>
      </Total509Grp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>108969</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus2YearsAmt>43</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>39</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>753</CurrentTaxYearAmt>
        <TotalAmt>835</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus2YearsAmt>43</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>39</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>753</CurrentTaxYearAmt>
        <TotalAmt>835</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus2YearsAmt>14</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>21</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8711</CurrentTaxYearAmt>
        <TotalAmt>8746</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>21069</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>16374</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>81107</CurrentTaxYearAmt>
        <TotalAmt>118550</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.91920</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99690</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.01000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountPULL TAB INCOME 10,846HALL RENTAL 1,650OTHER INCOME 8,711</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountADVERTISEMENT 155BANK CHARGES 132SUPPLIES 7,116DUES 1,746TAXES - PROPERTY 2,003LICENSES &amp; FEES 1,016INSURANCE 5,086BINGO 1,953PULL TAB PRIZES 1,520QUICKBOOK FEES 79BINGO PRIZES 11,207TRAVEL &amp; MEETINGS 291DONATION 1,355OHIO CHARITIES 319</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearSALES TAX PAYABLE 201 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>