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        <BusinessNameLine1Txt>WALTER T COHEE POST 12 DEPT OF INDIANA THE AMERICAN LEGION</BusinessNameLine1Txt>
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      <PersonNm>Terrence FitzSimons</PersonNm>
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      <MissionDesc>THE OBJECTS AND PURPOSES OF THIS POST SHALL BE TO PROMOTE THE PRINCIPLES AND POLICIES AS SET FORTH IN THE FOREGOING PREAMBLE, AND THE NATIONAL AND DEPARTMENT CONSTITUTIONS OF THE AMERICAN LEGION.</MissionDesc>
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      <Desc>American Legion Boys State is a unique summertime educational program for rising high school seniors that focuses on participation and personal experience in a model state, complete with governmental bodies and elected public officials. It is designed to mirror the structure and operation of its respective state government, while providing training in practical citizenship, leadership and character development through a non-partisan perspective.</Desc>
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        <Desc>The main purpose of the American Legion High School Oratorical Scholarship Program is to develop a deeper knowledge and appreciation of the U.S. Constitution among students. Participants also grow in leadership ability, their capacity to think and speak clearly and intelligently, and understanding of the rights, responsibilities, obligations and privileges of U.S. citizens.</Desc>
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        <Desc>The Clinton County Honor Guard provides a four member Color Guard (two under arms, one with the US Flag, one with an optional flag (State, Post, or Military Service Branch) when requested. Also usually for burial details of seven members (Commander, Bugler, three to five members under arms. Last winter was especially cold so better winter jackets was ordered and delivered.</Desc>
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        <RelatedOrExemptFuncIncomeAmt>0</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
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      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>0</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>0</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
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        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
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      <GamingGrossIncomeAmt>747008</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>565027</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>181981</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>181981</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
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      <GrossSalesOfInventoryAmt>51010</GrossSalesOfInventoryAmt>
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      <NetIncomeOrLossGrp>
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        <RelatedOrExemptFuncIncomeAmt>51010</RelatedOrExemptFuncIncomeAmt>
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      <TotalRevenueGrp>
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        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
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      <GrantsToDomesticOrgsGrp>
        <TotalAmt>9907</TotalAmt>
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      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>2257</TotalAmt>
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      <ForeignGrantsGrp>
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      <BenefitsToMembersGrp>
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      <CompCurrentOfcrDirectorsGrp>
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      <CompDisqualPersonsGrp>
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      <OtherSalariesAndWagesGrp>
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      <PensionPlanContributionsGrp>
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      <OtherEmployeeBenefitsGrp>
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      <PayrollTaxesGrp>
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      <FeesForServicesManagementGrp>
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      <FeesForServicesLegalGrp>
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      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
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      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
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      <FeesForServicesProfFundraising>
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      <FeesForSrvcInvstMgmntFeesGrp>
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      <FeesForServicesOtherGrp>
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      <AdvertisingGrp>
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      <OfficeExpensesGrp>
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      <InformationTechnologyGrp>
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      <RoyaltiesGrp>
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      <OccupancyGrp>
        <TotalAmt>16992</TotalAmt>
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      <TravelGrp>
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      <PymtTravelEntrtnmntPubOfclGrp>
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      <ConferencesMeetingsGrp>
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      <InterestGrp>
        <TotalAmt>3458</TotalAmt>
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      <PaymentsToAffiliatesGrp>
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      <DepreciationDepletionGrp>
        <TotalAmt>0</TotalAmt>
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      <InsuranceGrp>
        <TotalAmt>11399</TotalAmt>
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      <OtherExpensesGrp>
        <Desc>Change</Desc>
        <TotalAmt>46046</TotalAmt>
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      <OtherExpensesGrp>
        <Desc>Liquor</Desc>
        <TotalAmt>17031</TotalAmt>
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      <OtherExpensesGrp>
        <Desc>Buisiness Expense</Desc>
        <TotalAmt>9129</TotalAmt>
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      <OtherExpensesGrp>
        <Desc>Beer</Desc>
        <TotalAmt>9310</TotalAmt>
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      <AllOtherExpensesGrp>
        <TotalAmt>10698</TotalAmt>
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      <TotalFunctionalExpensesGrp>
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        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <CashNonInterestBearingGrp>
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        <EOYAmt>124559</EOYAmt>
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      <SavingsAndTempCashInvstGrp>
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        <EOYAmt>14795</EOYAmt>
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      <PledgesAndGrantsReceivableGrp>
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        <EOYAmt>0</EOYAmt>
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      <AccountsReceivableGrp>
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        <EOYAmt>603</EOYAmt>
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      <ReceivablesFromOfficersEtcGrp>
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        <EOYAmt>0</EOYAmt>
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      <RcvblFromDisqualifiedPrsnGrp>
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        <EOYAmt>0</EOYAmt>
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      <InventoriesForSaleOrUseGrp>
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        <EOYAmt>5346</EOYAmt>
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      <PrepaidExpensesDefrdChargesGrp>
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        <EOYAmt>0</EOYAmt>
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      <InvestmentsPubTradedSecGrp>
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      <InvestmentsOtherSecuritiesGrp>
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        <EOYAmt>0</EOYAmt>
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      <InvestmentsProgramRelatedGrp>
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      <IntangibleAssetsGrp>
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        <EOYAmt>11586</EOYAmt>
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      <AccountsPayableAccrExpnssGrp>
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      <LoansFromOfficersDirectorsGrp>
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        <EOYAmt>0</EOYAmt>
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      <UnsecuredNotesLoansPayableGrp>
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        <EOYAmt>0</EOYAmt>
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      <TotalLiabilitiesGrp>
        <BOYAmt>895</BOYAmt>
        <EOYAmt>806</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <CapStkTrPrinCurrentFundsGrp>
        <BOYAmt>167832</BOYAmt>
        <EOYAmt>156083</EOYAmt>
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      <PdInCapSrplsLandBldgEqpFundGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </PdInCapSrplsLandBldgEqpFundGrp>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>167832</BOYAmt>
        <EOYAmt>156083</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>168727</BOYAmt>
        <EOYAmt>156889</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>92387</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>0</NetUnrlzdGainsLossesInvstAmt>
      <DonatedServicesAndUseFcltsAmt>0</DonatedServicesAndUseFcltsAmt>
      <InvestmentExpenseAmt>0</InvestmentExpenseAmt>
      <PriorPeriodAdjustmentsAmt>0</PriorPeriodAdjustmentsAmt>
      <OtherChangesInNetAssetsAmt>-104136</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="R000002" softwareId="23018249" softwareVersionNum="v1.00">
      <OtherAssetsOrgGrp>
        <Desc>Security Deposit Assets</Desc>
        <BookValueAmt>-205</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>Furniture and Equipment</Desc>
        <BookValueAmt>11791</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>11586</TotalBookValueOtherAssetsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="R000003" softwareId="23018249" softwareVersionNum="v1.00">
      <GamingInformationGrp>
        <GrossRevenueBingoAmt>0</GrossRevenueBingoAmt>
        <CashPrizesBingoAmt>0</CashPrizesBingoAmt>
        <NonCashPrizesBingoAmt>0</NonCashPrizesBingoAmt>
        <RentFacilityCostsBingoAmt>0</RentFacilityCostsBingoAmt>
        <OtherDirectExpensesBingoAmt>0</OtherDirectExpensesBingoAmt>
        <GrossRevenuePullTabsAmt>747008</GrossRevenuePullTabsAmt>
        <CashPrizesPullTabsAmt>565027</CashPrizesPullTabsAmt>
        <NonCashPrizesPullTabsAmt>0</NonCashPrizesPullTabsAmt>
        <RentFacilityCostsPullTabsAmt>0</RentFacilityCostsPullTabsAmt>
        <OtherDirectExpensesPullTabsAmt>0</OtherDirectExpensesPullTabsAmt>
        <VolunteerLaborPullTabsInd>1</VolunteerLaborPullTabsInd>
        <VolunteerLaborPullTabsPct>1</VolunteerLaborPullTabsPct>
        <GrossRevenueOtherGamingAmt>0</GrossRevenueOtherGamingAmt>
        <CashPrizesOtherGamingAmt>0</CashPrizesOtherGamingAmt>
        <NonCashPrizesOtherGamingAmt>0</NonCashPrizesOtherGamingAmt>
        <RentFcltyCostsOtherGamingAmt>0</RentFcltyCostsOtherGamingAmt>
        <OthDirectExpnssOtherGamingAmt>0</OthDirectExpnssOtherGamingAmt>
        <GrossRevenueTotalGamingAmt>747008</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>565027</CashPrizesTotalGamingAmt>
        <NonCashPrizesTotalGamingAmt>0</NonCashPrizesTotalGamingAmt>
        <RentFcltyCostsTotalGamingAmt>0</RentFcltyCostsTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>0</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>565027</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>181981</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>IN</StatesWhereGamingConductedCd>
      <LicensedInd>1</LicensedInd>
      <LicenseSuspendedEtcInd>0</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>1</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>0</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1</GamingOwnFacilityPct>
      <GamingOtherFacilityPct>0</GamingOtherFacilityPct>
      <IndividualWithBooksNm>Larry G McBee Jr</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>1201 S Clay St</AddressLine1Txt>
        <CityNm>Frankfort</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>46041</ZIPCd>
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      <CntrctWith3rdPrtyForGameRevInd>0</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>1</CharitableDistributionRqrInd>
      <DistributedAmt>10</DistributedAmt>
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    <IRS990ScheduleO documentId="R000004" softwareId="23018249" softwareVersionNum="v1.00">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Spent more money on the Clinton County Honor Guard</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>PART VI; 6 Did the organization have members or stockholders? There is only one class of membership 'Active', 'Honorary', 'Associated' memberships are not authorized. In all doubtful cases, consult the judge advocate.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>Pt VI: 7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? The Post Commander has the authority to fill vacancies in the Board of Directors till the next monthly meeting.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>Pt VI: 7b Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? The Board of Directors has the authority to authorize payment of bills and requests for donations that have been authorized by the Membership at a previous monthly membership meeting. New donation requests must be presented to the next monthly meeting to see if there is enough members interested in spending money in this new area.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Pt VI: b Describe on Schedule O the process, if any, used by the organization to review this Form 990. Normally the 990 is provided to the House Committee at the next weekend meeting, complete with all schedules and instructions. They have a week to review and will ask questions if any the following weekend, then it is forwarded to the Post Commander for his review and signature. Copies are sent to the IRS, the Indiana Secretary of State and the Public Information file in the House Committee Office.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>Pt VI: 18 &amp; 19: The Governing Documents (Post Constitution and Bylaws) and Financial Statements are available thru the House Committee Office.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Pt VI: 18 &amp; 19: The Governing Documents (Post Constitution and Bylaws) and Financial Statements are available thru the House Committee Office.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>Part XI, Line 9 - Other changes in net assets or fund balances, Repayment of Loan for Upgrades and Improvements - -104,136</ExplanationTxt>
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    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="R000005" softwareId="23018249" softwareVersionNum="v1.00">
      <ExplanationTxt>Too many forms, permits, licenses to keep a buisness working. Takes too many cycles to get the numbers figured out then recomputed to do the online stuff.</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>