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    <ReturnTs>2026-03-31T16:44:43-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</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>michael s rogers</PersonNm>
      <PersonTitleTxt>commander</PersonTitleTxt>
      <PhoneNum>9786927042</PhoneNum>
      <SignatureDt>2026-04-01</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <WebsiteAddressTxt>n a</WebsiteAddressTxt>
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      <GrossReceiptsAmt>109363</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>84730</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>20157</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>64573</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>24633</OtherRevenueTotalAmt>
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      <GrantsAndSimilarAmountsPaidAmt>581</GrantsAndSimilarAmountsPaidAmt>
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      <OccupancyRentUtltsAndMaintAmt>15436</OccupancyRentUtltsAndMaintAmt>
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      <TotalExpensesAmt>56358</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>32848</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>313431</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-24595</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>321684</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>3421</BOYAmt>
        <EOYAmt>11674</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>306800</BOYAmt>
        <EOYAmt>306800</EOYAmt>
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      <OtherAssetsTotalDetail>
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        <EOYAmt>3210</EOYAmt>
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        <BOYAmt>313431</BOYAmt>
        <EOYAmt>321684</EOYAmt>
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      <PrimaryExemptPurposeTxt>provide support for 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>
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      <TotalProgramServiceExpensesAmt>580</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">william vullo or michael rogers</PersonNm>
        <TitleTxt>commanders split year in november</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Rick Harbaum</PersonNm>
        <TitleTxt>vice commander treasurer finance officer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Terry Stader</PersonNm>
        <TitleTxt>Adjutant</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
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      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
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      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Rick Harbaugm</PersonNm>
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          <AddressLine1Txt>2 CROSS STREET</AddressLine1Txt>
          <CityNm>WESTFORD</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>018860000</ZIPCd>
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        <PhoneNum>9786927042</PhoneNum>
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      <ForeignOfficeInd>false</ForeignOfficeInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Revenues:, Amount:| bank interest, $38| lottery accumulative commision, $24595|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>| Grants And Similar Amounts Paid:, Amount:| dues paid to American Legion, $581|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| comcast, $6097| boston herald, $300| westford board of health, $315| liquor license, $1500| amusement license, $100| MA food tax, $5904| food snacks sodas water as give aways, $15045|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, Amount:| 1099 from Mass Lottery show approx $24595 lottery commission that we do not see record of in our weekly deposits., $-24595|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| other assets, $3210, $3210|</ExplanationTxt>
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