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    <ReturnTs>2026-01-10T11:12:53-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>046137470</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>AMERICAN LEGION 159 FREDERICK S HEALY</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <ForeignPhoneNum>8012432526</ForeignPhoneNum>
      <USAddress>
        <AddressLine1Txt>2 CROSS STREET</AddressLine1Txt>
        <CityNm>WESTFORD</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>018860000</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>William Vullo</PersonNm>
      <PersonTitleTxt>commander</PersonTitleTxt>
      <PhoneNum>9786927042</PhoneNum>
      <SignatureDt>2026-01-27</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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    <IRS990EZ documentId="IRS990EZ" softwareId="24020569" softwareVersionNum="V2.0" documentName="IRS990EZ" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration BinaryAttachment">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>n a</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>organization</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>86474</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>60225</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>21194</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>39031</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>26249</OtherRevenueTotalAmt>
      <TotalRevenueAmt>65280</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>581</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>632</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>27853</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>33375</OtherExpensesTotalAmt>
      <TotalExpensesAmt>62441</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>2839</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>310099</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>312938</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>236197</BOYAmt>
        <EOYAmt>2928</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>70692</BOYAmt>
        <EOYAmt>306800</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>3210</BOYAmt>
        <EOYAmt>3210</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>310099</BOYAmt>
        <EOYAmt>312938</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>310099</BOYAmt>
        <EOYAmt>312938</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Provide Support to Military Veterans</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>American Legion Dues</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>580</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Provide Scholarships for Local Students</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>580</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Michael Rogers</PersonNm>
        <TitleTxt>Vice Commander</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">William Vullo</PersonNm>
        <TitleTxt>Commander</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Arthur Pellerin</PersonNm>
        <TitleTxt>Finance Officer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Arthur Pellerin</PersonNm>
        <USAddress>
          <AddressLine1Txt>2 Cross Street</AddressLine1Txt>
          <CityNm>Westford</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>01886</ZIPCd>
        </USAddress>
        <PhoneNum>9786927042</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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    <IRS990ScheduleO documentId="IRS990ScheduleO1" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Revenues:, Amount:| lottery approximate dividend, $26249|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>| Grants And Similar Amounts Paid:, Amount:| dues paid to AmericanLegion, $581|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| comcast, $4966| boston herald, $40| MA food Tax, $7875| westford Board of Health food license, $315| Liquor license, $1500| amusement license, $100| westford Police officers Association, $100| Westford Fire Dept Inspection, $200| 4000 unknown payment deducted from checking, $4000| Encore Alarm services, $490| food snacks sodas, $13789|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Other assets, $3210, $3210|</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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