<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-11T12:27:02-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>470784822</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DOTTIE STRENGER EA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>115 N CLARMAR AVE</AddressLine1Txt>
        <CityNm>FREMONT</CityNm>
        <StateAbbreviationCd>NE</StateAbbreviationCd>
        <ZIPCd>68025</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>476032520</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>AMERICAN LEGION POST 58 CLAUDE H MONTGOMERY</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <PhoneNum>4023595417</PhoneNum>
      <USAddress>
        <AddressLine1Txt>111 E FRONT ST</AddressLine1Txt>
        <CityNm>VALLEY</CityNm>
        <StateAbbreviationCd>NE</StateAbbreviationCd>
        <ZIPCd>68064</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RICHARD ROWE</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4023595417</PhoneNum>
      <SignatureDt>2024-05-10</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>RICHARD</PersonFirstNm>
        <PersonLastNm>ROWE</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DOTTIE STRENGER</PreparerPersonNm>
      <PTIN>P00067507</PTIN>
      <PhoneNum>4027219648</PhoneNum>
      <PreparationDt>2024-05-11</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ-01" referenceDocumentId="IRS990ScheduleO-01">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>29065</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>5312</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>1942</MembershipDuesAmt>
      <InvestmentIncomeAmt>469</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG-01" referenceDocumentName="IRS990ScheduleG">20834</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>7170</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>13664</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>508</OtherRevenueTotalAmt>
      <TotalRevenueAmt>21895</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>300</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>750</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>12621</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>5558</OtherExpensesTotalAmt>
      <TotalExpensesAmt>19229</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>2666</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>182580</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-1071</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>184175</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>94940</BOYAmt>
        <EOYAmt>96223</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>87640</BOYAmt>
        <EOYAmt>87952</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>182580</BOYAmt>
        <EOYAmt>184175</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>182580</BOYAmt>
        <EOYAmt>184175</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>VETERAN SERVICE ORGANIZATION PROVIDING SCHOLARSHIPS FOR VERTERANS GRADUATING SENIORS MAINTAINING MEETING FACILITY TO PROVIDE VETERAN SUPPORT</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>N/A</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICHARD ROWE</PersonNm>
        <TitleTxt>COMMANDER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICHARD ROWE</PersonNm>
        <TitleTxt>ADJUTANT/FINANCE OFFICER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>38.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RODGER FALLON</PersonNm>
        <TitleTxt>VICE COMMANDER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>true</OrganizationHadUBIInd>
      <OrganizationFiled990TInd>true</OrganizationFiled990TInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NE</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>RICHARD ROWE</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 229</AddressLine1Txt>
          <CityNm>VALLEY</CityNm>
          <StateAbbreviationCd>NE</StateAbbreviationCd>
          <ZIPCd>68064</ZIPCd>
        </USAddress>
        <PhoneNum>4024905324</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
    </IRS990EZ>
    <IRS990ScheduleG documentId="IRS990ScheduleG-01">
      <FundraisingEventInformationGrp>
        <Event1Nm>FIREWORK VOLUNTEER</Event1Nm>
        <GrossReceiptsEvent1Amt>6250</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>6250</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>327</OtherDirectExpensesEvent1Amt>
        <Event2Nm>HAMBURGER NITE</Event2Nm>
        <GrossReceiptsEvent2Amt>14584</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>14584</GrossRevenueEvent2Amt>
        <FoodAndBeverageEvent2Amt>6843</FoodAndBeverageEvent2Amt>
        <GrossReceiptsTotalAmt>20834</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>20834</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>6843</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>327</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>7170</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>13664</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="23017509">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK CHARGES REBATES 108.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOLARSHIP RETURNED 400.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>PROGRAM EXPENSES 498.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOLARSHIPS AWARDED 1950.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>STATE/NATL DUES% 1610.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>SERVICE PROJECTS 1500.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>2022 TRANSACTION INCORRECTLY POSTED AS INCOME TWICE -1073.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>ROUNDING ERRORS 2.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMORY GARDEN 87640.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
