<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-02-21T09:24:25-08:00</ReturnTs>
    <TaxPeriodEndDt>2023-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>843070696</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JH Business Services</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1201 S Main St</AddressLine1Txt>
        <CityNm>Aberdeen</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>57401</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>460190558</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>AMERICAN LEGION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>SIDNEY L SMITH POST 24</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <PhoneNum>6052280736</PhoneNum>
      <USAddress>
        <AddressLine1Txt>P O BOX 2052</AddressLine1Txt>
        <CityNm>ABERDEEN</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>57402</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Mel Volk</PersonNm>
      <PersonTitleTxt>FINANCE OFFICER</PersonTitleTxt>
      <SignatureDt>2024-02-21</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>Mel</PersonFirstNm>
        <PersonLastNm>Volk</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Brittney Jung EA</PreparerPersonNm>
      <PTIN>P01680093</PTIN>
      <PhoneNum>6052290156</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="22015553" softwareVersionNum="2022v5.0">
      <GroupExemptionNum>0925</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <GrossReceiptsAmt>49171</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>28834</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>2506</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">17831</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>13637</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>4194</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>35534</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>40673</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>357</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>345</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>17006</OtherExpensesTotalAmt>
      <TotalExpensesAmt>58381</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-22847</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>290571</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>267724</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>290571</BOYAmt>
        <EOYAmt>267724</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>290571</BOYAmt>
        <EOYAmt>267724</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>290571</BOYAmt>
        <EOYAmt>267724</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>To promote Americanism in the community</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>To promote Americanism in the community</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Mel Volk</PersonNm>
        <TitleTxt>Finance Officer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Steve Nemmers</PersonNm>
        <TitleTxt>Americanism</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Pat Steele</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Dale Storm</PersonNm>
        <TitleTxt>COMMANDER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</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>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>AMERICAN LEGION POST 24</PersonNm>
        <USAddress>
          <AddressLine1Txt>316 S 2nd St</AddressLine1Txt>
          <CityNm>ABERDEEN</CityNm>
          <StateAbbreviationCd>SD</StateAbbreviationCd>
          <ZIPCd>57401</ZIPCd>
        </USAddress>
        <PhoneNum>6053800725</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>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
    </IRS990EZ>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="22015553" softwareVersionNum="2022v5.0">
      <FundraisingEventInformationGrp>
        <Event1Nm>Balance of Events</Event1Nm>
        <GrossReceiptsEvent1Amt>11095</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>11095</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>10756</OtherDirectExpensesEvent1Amt>
        <Event2Nm>Turkey Shoot</Event2Nm>
        <GrossReceiptsEvent2Amt>6736</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>6736</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>2881</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>17831</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>17831</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>13637</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>13637</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>4194</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="22015553" softwareVersionNum="2022v5.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1007</FormAndLineReferenceDesc>
        <ExplanationTxt>Conferences, Conventions, and Meetings $1122</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $627</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Rent $7700</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>Business Expense $2625</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>Supplies $2280</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>Books &amp; Subscriptions $1410</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>Gas Alarm Cost $712</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>Storage Rental $420</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.8</FormAndLineReferenceDesc>
        <ExplanationTxt>Telephone $110</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Statement Note 1</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990EZ03/31/23PART 1Line 6b &amp; 6c Turkey Other Shoots Fund raising Total Gross Revenue 6736.00 11095.00 17831.00 line 6b Direct Expense 2881.00 10756.00 13637.00 line 6c ------- --------- -------- Net Income 3855.00 339.00 4194.00 line 6d</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Statement Note 2</FormAndLineReferenceDesc>
        <ExplanationTxt>SIDNEY L SMITH POST #2446-XXX-XX-XXXX/31/2023The Sidney L Smith Post # 24, having sold its building, fixtures, equipment and liquor license in previous years is no longer operating its clubroom. They have also discontinued their association with the para-mutual horse races.The Post will continue its sponsorship of Boys State, American Legion Baseball and the other charitable programs they have supported in the past. They will also carry on their mission to promote Americanism, provide color guards and conduct patriotic ceremonies and functions in the community of Aberdeen. These programs will be funded from membership dues and various other fund raising activities conducted by the members of the Post.The Post hopes to be able to establish a clubroom to provide social and recreational activities for its members in the future. It is their intent, however, to have the funds necessary to purchase a facility without incurring debt.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
