﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-02-06T06:55:07-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>141809700</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CUDDY &amp; WARD LLP CPA'S</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>110 GENESEE ST STE 230</AddressLine1Txt>
        <CityNm>AUBURN</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>13021</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>150627754</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>AMERICAN LEGION POST 317</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 136</AddressLine1Txt>
        <CityNm>SKANEATELES FALLS</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>13153</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JASON WHITTEN</PersonNm>
      <PersonTitleTxt>COMMANDER</PersonTitleTxt>
      <SignatureDt>2026-01-31</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>RICHARD D WARD CPA</PreparerPersonNm>
      <PTIN>P01415508</PTIN>
      <PhoneNum>3152538424</PhoneNum>
      <PreparationDt>2026-01-24</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <GroupExemptionNum>6130</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>199957</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>5559</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>3050</MembershipDuesAmt>
      <InvestmentIncomeAmt>1818</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc3">55669</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>18052</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>37617</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>128739</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>51050</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>77689</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>5122</OtherRevenueTotalAmt>
      <TotalRevenueAmt>130855</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>44422</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4157</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>25595</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>34964</OtherExpensesTotalAmt>
      <TotalExpensesAmt>109138</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>21717</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>125771</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>147488</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>113156</BOYAmt>
        <EOYAmt>138315</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>13402</BOYAmt>
        <EOYAmt>10223</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>126558</BOYAmt>
        <EOYAmt>148538</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>787</BOYAmt>
        <EOYAmt>1050</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>125771</BOYAmt>
        <EOYAmt>147488</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>SPONSORED ACTIVITES FOR VETERANS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SPONSORED ACTIVITES FOR VETERANS</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JASON WHITTEN</PersonNm>
        <TitleTxt>COMMANDER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GARY ELLINGWORTH</PersonNm>
        <TitleTxt>FIRST VICE C</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HERBERT GREEN</PersonNm>
        <TitleTxt>SECOND VICE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIAN FOOTE</PersonNm>
        <TitleTxt>THIRD VICE C</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LOU HANLON</PersonNm>
        <TitleTxt>ADJUTANT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THOMAS BURTON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RONALD KEMP</PersonNm>
        <TitleTxt>SEARGANT AT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DONALD O'HARA</PersonNm>
        <TitleTxt>HISTORIAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVE KREYDATUS</PersonNm>
        <TitleTxt>MEMBERSHIP C</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANDREW DAVIS</PersonNm>
        <TitleTxt>CHAPLAIN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</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>DIANA FOOTE</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 136</AddressLine1Txt>
          <CityNm>SKANEATELES FALLS</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>13153</ZIPCd>
        </USAddress>
        <PhoneNum>3155548222</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>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>BELL JAR</Event1Nm>
        <GrossReceiptsEvent1Amt>39469</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>39469</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>7648</OtherDirectExpensesEvent1Amt>
        <Event2Nm>PANCAKE BREAKFA</Event2Nm>
        <GrossReceiptsEvent2Amt>11722</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>11722</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>7493</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>51191</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>51191</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>15141</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>15141</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>36050</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>VENDING COMMISSION 4,230 ROOM TABLE/CHAIR RENTAL 850 MISCELLANEOUS INCOME 305 CASH OVER/SHORT -263 TOTAL 5,122</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE SUPPLIES 1,454 INSURANCE 5,503 WORKERS COMP 3,618 DUES 2,241 SUPPLIES 5,296 DONATIONS 8,140 LICENSES 5,393 MISCELLANEOUS 153 FLAG EXPENSE 371 POSTAGE 6 MEMORIAL DAY EXPENSE 329 BANK CHARGES 80 PROFESSIONAL FEES 250 NON-INVESTMENT DEPRECIATION 2,130 TOTAL 34,964</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>UNREALIZED LOSS ON INVESTMENTS 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 1,069 20 EQUIPMENT 77,314 77,314 LESS ACCUMULATED DEPRECIATION 64,981 67,111 TOTAL 13,402 10,223</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 787 1,050</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>