<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2021v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2022-09-13T14:27:05-04:00</ReturnTs>
    <TaxPeriodEndDt>2022-04-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>010540055</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>FELCH &amp; COMPANY LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 906</AddressLine1Txt>
        <CityNm>CARIBOU</CityNm>
        <StateAbbreviationCd>ME</StateAbbreviationCd>
        <ZIPCd>047360906</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2021-05-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>010018930</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>AMERICAN LEGION - MAINE DEPARTMENT</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <PhoneNum>2078733229</PhoneNum>
      <USAddress>
        <AddressLine1Txt>5 VERTI DRIVE</AddressLine1Txt>
        <CityNm>WINSLOW</CityNm>
        <StateAbbreviationCd>ME</StateAbbreviationCd>
        <ZIPCd>049010727</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PAUL L'HEUREUX</PersonNm>
      <PersonTitleTxt>ADJUTANT</PersonTitleTxt>
      <PhoneNum>2078733229</PhoneNum>
      <SignatureDt>2022-09-13</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>PAUL</PersonFirstNm>
        <PersonLastNm>LHEUREUX</PersonLastNm>
      </PersonFullName>
      <SSN>888008888</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>GREGORY DICKINSON</PreparerPersonNm>
      <PTIN>P01231910</PTIN>
      <PhoneNum>2074983176</PhoneNum>
      <PreparationDt>2022-09-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2021</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <PrincipalOfficerNm>PAUL L'HEUREUX</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>5 VERTI DRIVE</AddressLine1Txt>
        <CityNm>WINSLOW</CityNm>
        <StateAbbreviationCd>ME</StateAbbreviationCd>
        <ZIPCd>04901</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1044669</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <WebsiteAddressTxt>WWW.MAINELEGION.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1919</FormationYr>
      <LegalDomicileStateCd>ME</LegalDomicileStateCd>
      <ActivityOrMissionDesc>PROVIDE ASSISTANCE TO VETERANS</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>38</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>38</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>16</TotalEmployeeCnt>
      <TotalGrossUBIAmt>13294</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>2973</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>508620</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>794886</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>67836</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>127034</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>394</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>546</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>120564</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>122203</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>697414</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1044669</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>3500</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>1500</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>251170</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>283399</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>459785</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>531347</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>714455</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>816246</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-17041</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>228423</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1065815</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1213827</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>386587</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>306264</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>679228</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>907563</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>476946</ExpenseAmt>
      <Desc>GENERAL FUND - REPORT ALL REVENUES, SUPPORT, AND FUNCTIONAL EXPENSES NOT SPECIFICALLY REPORTED BY ANOTHER FUND OR PROGRAM.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>272662</ExpenseAmt>
        <Desc>VETERANS AFFAIRS AND REHABILITATION - DERIVES FINANCIAL BENEFIT FROM THE LABEL PROGRAM AND PROVIDES SERVICES TO VETERANS FROM AN OFFICE LOCATED A THE VA HOSPITAL, TOGUS, MAINE.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>299</ExpenseAmt>
        <Desc>BOYS STATE PROGRAM - PROVIDES MALE DELEGATES REPRESENTING MAINE HIGH SCHOOLS THE OPPORTUNITY TO PARTICIPATE IN A WEEK LONG PROGRAM OF LEARNING ABOUT GOVERNMENT.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>49924</ExpenseAmt>
        <GrantAmt>1500</GrantAmt>
        <Desc>PROVIDING ASSISTANCE TO VETERANS</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>49924</TotalOtherProgSrvcExpenseAmt>
      <TotalOtherProgSrvcGrantAmt>1500</TotalOtherProgSrvcGrantAmt>
      <TotalProgramServiceExpensesAmt>799831</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">true</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>5</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>16</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>true</UnrelatedBusIncmOverLimitInd>
      <Form990TFiledInd>true</Form990TFiledInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>38</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>38</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>true</LocalChaptersInd>
      <PoliciesReferenceChaptersInd>true</PoliciesReferenceChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>PAUL L'HEUREUX</PersonNm>
        <PhoneNum>2078733229</PhoneNum>
        <USAddress>
          <AddressLine1Txt>5 VERTI DRIVE</AddressLine1Txt>
          <CityNm>WINSLOW</CityNm>
          <StateAbbreviationCd>ME</StateAbbreviationCd>
          <ZIPCd>04901</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>PAUL L'HEUREUX</PersonNm>
        <TitleTxt>ADJUTANT</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>48000</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CARL CURTIS</PersonNm>
        <TitleTxt>SERVICE OFFI</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>38312</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JASON HALL</PersonNm>
        <TitleTxt>JUDGE ADVOCA</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>20125</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MAUREEN MALLEY</PersonNm>
        <TitleTxt>ASST SERVICE</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>20052</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DEBRA COUTURE</PersonNm>
        <TitleTxt>COMMANDER</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GREGORY COUTURE</PersonNm>
        <TitleTxt>FINANCE OFFI</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MATTHEW JABAUT</PersonNm>
        <TitleTxt>NAT'L EXEC C</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANTHONY JORDAN</PersonNm>
        <TitleTxt>PAST NATL. C</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GEORGE ROBINSON JR</PersonNm>
        <TitleTxt>HISTORIAN</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ALFRED MCKAY</PersonNm>
        <TitleTxt>2ND VICE COM</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ETHAN MCKENNEY</PersonNm>
        <TitleTxt>SGT-AT-ARMS</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOSEPH MICHAUD</PersonNm>
        <TitleTxt>CHAPLAIN</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KIRK THURSTON</PersonNm>
        <TitleTxt>1ST VICE COM</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PATRICIA THURSTON</PersonNm>
        <TitleTxt>AMERICANISM</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LLOYD H WOODS</PersonNm>
        <TitleTxt>NATIONAL EXE</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>126489</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>356703</MembershipDuesAmt>
      <GovernmentGrantsAmt>176204</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>261979</AllOtherContributionsAmt>
      <TotalContributionsAmt>794886</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>VETERANS ASSISTANCE</Desc>
        <TotalRevenueColumnAmt>63160</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>63160</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>SWEEPSTAKES</Desc>
        <TotalRevenueColumnAmt>38608</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>38608</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>LABEL/EMBLEM/DECAL SALES</Desc>
        <TotalRevenueColumnAmt>18731</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>18731</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>MISCELLANEOUS PROGRAMS</Desc>
        <TotalRevenueColumnAmt>6535</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>6535</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>127034</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>546</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>546</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <RoyaltiesRevenueGrp>
        <TotalRevenueColumnAmt>78099</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>78099</RelatedOrExemptFuncIncomeAmt>
      </RoyaltiesRevenueGrp>
      <GrossRentsGrp>
        <RealAmt>13200</RealAmt>
      </GrossRentsGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>13200</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>13200</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>13200</RelatedOrExemptFuncIncomeAmt>
      </NetRentalIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>SAL</Desc>
        <TotalRevenueColumnAmt>16010</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>16010</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>CONVENTION PUBLICATION</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>13294</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>13294</UnrelatedBusinessRevenueAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>OTHER INCOME</Desc>
        <TotalRevenueColumnAmt>1600</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1600</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>30904</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1044669</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>236489</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>13294</UnrelatedBusinessRevenueAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>1500</TotalAmt>
        <ProgramServicesAmt>1500</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>126489</TotalAmt>
        <ProgramServicesAmt>126489</ProgramServicesAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>123833</TotalAmt>
        <ProgramServicesAmt>123833</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>7521</TotalAmt>
        <ProgramServicesAmt>6393</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1128</ManagementAndGeneralAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>25556</TotalAmt>
        <ProgramServicesAmt>21723</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3833</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>9275</TotalAmt>
        <ManagementAndGeneralAmt>9275</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>2085</TotalAmt>
        <ProgramServicesAmt>2085</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <OfficeExpensesGrp>
        <TotalAmt>3556</TotalAmt>
        <ProgramServicesAmt>3556</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>22700</TotalAmt>
        <ProgramServicesAmt>22700</ProgramServicesAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>5710</TotalAmt>
        <ProgramServicesAmt>5710</ProgramServicesAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>20151</TotalAmt>
        <ProgramServicesAmt>20151</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>167</TotalAmt>
        <ProgramServicesAmt>142</ProgramServicesAmt>
        <ManagementAndGeneralAmt>25</ManagementAndGeneralAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>18061</TotalAmt>
        <ProgramServicesAmt>18061</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>6759</TotalAmt>
        <ProgramServicesAmt>6759</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>VETERANS ASSISTANCE</Desc>
        <TotalAmt>167929</TotalAmt>
        <ProgramServicesAmt>167929</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>NATIONAL DUES</Desc>
        <TotalAmt>153100</TotalAmt>
        <ProgramServicesAmt>153100</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PASS THRU DONATIONS</Desc>
        <TotalAmt>37865</TotalAmt>
        <ProgramServicesAmt>37865</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PRINTING &amp; PUBS</Desc>
        <TotalAmt>37747</TotalAmt>
        <ProgramServicesAmt>37747</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>46242</TotalAmt>
        <ProgramServicesAmt>44088</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2154</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>816246</TotalAmt>
        <ProgramServicesAmt>799831</ProgramServicesAmt>
        <ManagementAndGeneralAmt>16415</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>432314</BOYAmt>
        <EOYAmt>474183</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <EOYAmt>101216</EOYAmt>
      </AccountsReceivableGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>660</BOYAmt>
        <EOYAmt>660</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>162365</BOYAmt>
        <EOYAmt>153855</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>757493</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>273580</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>470476</BOYAmt>
        <EOYAmt>483913</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>1065815</BOYAmt>
        <EOYAmt>1213827</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>21026</BOYAmt>
        <EOYAmt>13730</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>361239</BOYAmt>
        <EOYAmt>290373</EOYAmt>
      </DeferredRevenueGrp>
      <UnsecuredNotesLoansPayableGrp>
        <BOYAmt>4322</BOYAmt>
        <EOYAmt>2161</EOYAmt>
      </UnsecuredNotesLoansPayableGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>386587</BOYAmt>
        <EOYAmt>306264</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>584682</BOYAmt>
        <EOYAmt>419821</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>94546</BOYAmt>
        <EOYAmt>487742</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>679228</BOYAmt>
        <EOYAmt>907563</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1065815</BOYAmt>
        <EOYAmt>1213827</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>228423</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>-88</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc3">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>59705</OtherCostOrOtherBasisAmt>
        <BookValueAmt>59705</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>521408</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>105711</DepreciationAmt>
        <BookValueAmt>415697</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>176380</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>167869</DepreciationAmt>
        <BookValueAmt>8511</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>483913</TotalBookValueLandBuildingsAmt>
      <TotalRevEtcAuditedFinclStmtAmt>1028659</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>1028659</RevenueSubtotalAmt>
      <OtherRevenuesNotIncludedAmt>16010</OtherRevenuesNotIncludedAmt>
      <RevenueNotReportedFinclStmtAmt>16010</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>1044669</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>816246</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>816246</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>816246</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XI, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>NET GAIN FROM SONS OF THE AMERICAN LEGION (A SUBSIDIARY) 16,010</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>PROVIDING ASSISTANCE TO VETERANS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS RECIEVE A COPY OF THE TAX RETURN. THE FINANCE COMMITTEE REVIEWS THE RETURN AND THEN THE RETURN IS SIGNED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AMERICAN LEGION PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST BY A THIRD PARTY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>SAL NET CHANGE -88</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
