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<Return returnVersion="2025v4.0" xmlns="http://www.irs.gov/efile" xsi:schemaLocation="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-03-24T15:40:50-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>264256644</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>VIRGINIA L ROSECPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 2856</AddressLine1Txt>
        <CityNm>BANDERA</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>78003</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>746104426</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>AMERICAN LEGION POST 157 BANDERA</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <PhoneNum>8307967528</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 422</AddressLine1Txt>
        <CityNm>BANDERA</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>78003</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DENNIS BIRCHALL BIRCHALL</PersonNm>
      <PersonTitleTxt>ADJUTANT</PersonTitleTxt>
      <PhoneNum>8307967528</PhoneNum>
      <SignatureDt>2026-03-29</SignatureDt>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>VIRGINIA L ROSE</PreparerPersonNm>
      <PTIN>P01213301</PTIN>
      <PhoneNum>8306889910</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="ReasonableCauseExplanation">
      <GroupExemptionNum>0925</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <GrossReceiptsAmt>148010</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>27552</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>3061</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>4365</MembershipDuesAmt>
      <InvestmentIncomeAmt>9</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>3500</SaleOfAssetsGrossAmt>
      <GainOrLossFromSaleOfAssetsAmt>3500</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">109523</GamingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>91801</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>17722</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>56209</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>4662</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>300</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>15019</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>18256</OtherExpensesTotalAmt>
      <TotalExpensesAmt>38237</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>17972</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>134812</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>152784</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>40967</BOYAmt>
        <EOYAmt>58939</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>91600</BOYAmt>
        <EOYAmt>91600</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>2245</BOYAmt>
        <EOYAmt>2245</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>134812</BOYAmt>
        <EOYAmt>152784</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>134812</BOYAmt>
        <EOYAmt>152784</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>SERVING VETERANS AND THE C0MMUNITY THEY LIVE IN.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDING A FORUM FOR LOCAL SERVICE VETERANS TO MEET AND DISCUSS ISSUES AFFECTING THEM, PROGRAMS AVAILABLE, EDUCATE THE COMMUNITY ABOUT VETERANS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SUPPORT CONTRIBUTE AND ESTABLISH LOCAL COMMUNITY PROGRAMS THAT KEEP THE SPIRIT OF THE ARMED FORCES ALIVE IN THE MINDS OF EVERYONE.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SERVE VETERANS IN NEED OF FINANCIAL ASSISTANCE, MORAL SUPPORT AND RECOGNITION OF A VETS CONTRIBUTIONS TO THE UNITED STATES AS A WHOLE</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUSAN JUNKER</PersonNm>
        <TitleTxt>1ST VICE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DENNIS TEITGE</PersonNm>
        <TitleTxt>2ND VICE CDR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DENNIS BIRCHALL</PersonNm>
        <TitleTxt>ADJUTANT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DARRYL SADLER</PersonNm>
        <TitleTxt>FINANCE OFFICER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LUIS ESTELA</PersonNm>
        <TitleTxt>SGT AT ARMS</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DON GRAY</PersonNm>
        <TitleTxt>JUDGE ADVOCATE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>DENNIS BIRCHALL</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 422</AddressLine1Txt>
          <CityNm>BANDERA</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>78003</ZIPCd>
        </USAddress>
        <PhoneNum>2107881404</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <Form720FiledInd>0</Form720FiledInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleG documentId="IRS990ScheduleG">
      <GamingInformationGrp>
        <GrossRevenueBingoAmt>57458</GrossRevenueBingoAmt>
        <CashPrizesBingoAmt>54611</CashPrizesBingoAmt>
        <VolunteerLaborBingoInd>1</VolunteerLaborBingoInd>
        <VolunteerLaborBingoPct>1</VolunteerLaborBingoPct>
        <GrossRevenuePullTabsAmt>52065</GrossRevenuePullTabsAmt>
        <CashPrizesPullTabsAmt>37190</CashPrizesPullTabsAmt>
        <VolunteerLaborPullTabsInd>1</VolunteerLaborPullTabsInd>
        <VolunteerLaborPullTabsPct>1</VolunteerLaborPullTabsPct>
        <GrossRevenueTotalGamingAmt>109523</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>91801</CashPrizesTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>91801</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>17722</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <LicensedInd>1</LicensedInd>
      <LicenseSuspendedEtcInd>0</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>0</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>0</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1</GamingOwnFacilityPct>
      <PersonsWithBooksName>
        <BusinessNameLine1Txt>DENNIS BIRCHALL</BusinessNameLine1Txt>
      </PersonsWithBooksName>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>PO BOX 422</AddressLine1Txt>
        <CityNm>BANDERA</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>78003</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>0</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>0</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BALANCE OF THE CONTRIBUTIONS WERE EACH USD 5,000 OR LESS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>1) OTHER EXPENSES MEMBERSHIP EXPENSE AMOUNT 4160 2) OTHER EXPENSES COMMUNITY BREAKFASTFUNDRAISING SUPPLIES AMOUNT 3649 3) OTHER EXPENSES BANDERA HONORS VETERANS AMOUNT 3264 4) OTHER EXPENSES ADVERTISING AMOUNT 1126 5) OTHER EXPENSES BINGO COST OF GOODS SOLD AMOUNT 6057</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>1) DESCRIPTION OTHER ASSETS BOY AMOUNT 2245 EOY AMOUNT 2245</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation">
      <ExplanationTxt>SERVING VETERANS AND THE C0MMUNITY THEY LIVE IN</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>