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        <TitleTxt>2ND DISTRICT COMMANDER</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DIXIE KAPAYOU</PersonNm>
        <TitleTxt>3RD DISTRICT COMMANDER</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CINDY YSLAS</PersonNm>
        <TitleTxt>4TH DISTRICT COMMANDER</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GARY QUINLAN</PersonNm>
        <TitleTxt>5TH DISTRICT COMMANDER</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DON DE KOCK</PersonNm>
        <TitleTxt>6TH DISTRICT COMMANDER</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TERRY JOYNES</PersonNm>
        <TitleTxt>7TH DISTRICT COMMANDER</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KEN FIELDS</PersonNm>
        <TitleTxt>8TH DISTRICT COMMANDER</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JIM ROLFES</PersonNm>
        <TitleTxt>9TH DISTRICT COMMANDER</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>117781</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>33400</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <AllOtherContributionsAmt>153020</AllOtherContributionsAmt>
      <TotalContributionsAmt>153020</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>MEMBERSHIP DUES</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>529306</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>529306</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>529306</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>8582</TotalRevenueColumnAmt>
        <ExclusionAmt>8582</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>245812</SecuritiesAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>254769</SecuritiesAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>-8957</SecuritiesAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>-8957</TotalRevenueColumnAmt>
        <ExclusionAmt>-8957</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <GamingGrossIncomeAmt>20954</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>13639</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>7315</TotalRevenueColumnAmt>
        <ExclusionAmt>7315</ExclusionAmt>
      </NetIncomeFromGamingGrp>
      <OtherRevenueMiscGrp>
        <Desc>AGIA/USAA LEGION ROYAL</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>97428</TotalRevenueColumnAmt>
        <ExclusionAmt>97428</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>11328</TotalRevenueColumnAmt>
        <ExclusionAmt>11328</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>EMBLEM SALES</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>9208</TotalRevenueColumnAmt>
        <ExclusionAmt>9208</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>117964</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>807230</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>529306</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>124904</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>9887</TotalAmt>
      </GrantsToDomesticIndividualsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>151181</TotalAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>210593</TotalAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>2800</TotalAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>66462</TotalAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>29607</TotalAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>17024</TotalAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>3368</TotalAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>9404</TotalAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>16431</TotalAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>9059</TotalAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>66483</TotalAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>31490</TotalAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>15722</TotalAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>IOWA LEGIONNAIRE</Desc>
        <TotalAmt>70209</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>FUNDRAISING</Desc>
        <TotalAmt>58925</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>COMMISSIONS</Desc>
        <TotalAmt>58390</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>EQUIPMENT, REPAIRS, &amp; M</Desc>
        <TotalAmt>39150</TotalAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>15860</TotalAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>882045</TotalAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>283379</BOYAmt>
        <EOYAmt>202844</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <BOYAmt>15063</BOYAmt>
        <EOYAmt>18443</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>18564</BOYAmt>
        <EOYAmt>10483</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>771402</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>567190</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>199195</BOYAmt>
        <EOYAmt>204212</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>266634</BOYAmt>
        <EOYAmt>261246</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>24488</BOYAmt>
        <EOYAmt>16101</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>807323</BOYAmt>
        <EOYAmt>713329</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>110305</BOYAmt>
        <EOYAmt>110028</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>7768</BOYAmt>
        <EOYAmt>9820</EOYAmt>
      </DeferredRevenueGrp>
      <EscrowAccountLiabilityGrp>
        <BOYAmt>50762</BOYAmt>
        <EOYAmt>43208</EOYAmt>
      </EscrowAccountLiabilityGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>24488</BOYAmt>
        <EOYAmt>16101</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>193323</BOYAmt>
        <EOYAmt>179157</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>362361</BOYAmt>
        <EOYAmt>261837</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>251639</BOYAmt>
        <EOYAmt>272335</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>614000</BOYAmt>
        <EOYAmt>534172</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>807323</BOYAmt>
        <EOYAmt>713329</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-74815</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>-5013</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <AgentTrusteeEtcInd>0</AgentTrusteeEtcInd>
      <InclEscrowCustodialAcctLiabInd>1</InclEscrowCustodialAcctLiabInd>
      <ExplanationProvidedInd>X</ExplanationProvidedInd>
      <LandGrp>
        <OtherCostOrOtherBasisAmt>46610</OtherCostOrOtherBasisAmt>
        <BookValueAmt>46610</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>582717</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>476761</DepreciationAmt>
        <BookValueAmt>105956</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>142075</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>90429</DepreciationAmt>
        <BookValueAmt>51646</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>204212</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>OPERATING LEASE LIABILITY</Desc>
        <Amt>16101</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>16101</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>815856</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>-5013</NetUnrealizedGainsInvstAmt>
      <OtherRevenueAmt>13639</OtherRevenueAmt>
      <RevenueNotReportedAmt>8626</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>807230</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>807230</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>895684</TotExpnsEtcAuditedFinclStmtAmt>
      <OtherExpensesIncludedAmt>13639</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>13639</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>882045</ExpensesSubtotalAmt>
      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>882045</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART IV, LINE 2B:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HOLDS FUNDS FOR DISTRICTS, OTHER ENTITIES AND OTHER FUNDS. THE LIABILITY FOR THESE FUNDS IS RECOGNIZED ON THE ORGANIZATION'S BALANCE SHEET.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XI, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>FUNDRAISING EXPENSE NETTED 13,639.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>FUNDRAISING EXPENSE NETTED 13,639.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc1041200001">
      <MailSolicitationsInd>X</MailSolicitationsInd>
      <AgrmtProfFundraisingActyInd>1</AgrmtProfFundraisingActyInd>
      <FundraiserActivityInfoGrp>
        <OrganizationBusinessName>
          <BusinessNameLine1Txt>V360 FUNDRAISING</BusinessNameLine1Txt>
        </OrganizationBusinessName>
        <USAddress>
          <AddressLine1Txt>1903 STRINGTOWN</AddressLine1Txt>
          <CityNm>SPARKS</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>21152</ZIPCd>
        </USAddress>
        <ActivityTxt>MAIL AND GAMING FUNDRAISERS</ActivityTxt>
        <FundraiserControlOfFundsInd>1</FundraiserControlOfFundsInd>
        <GrossReceiptsAmt>113959</GrossReceiptsAmt>
        <RetainedByContractorAmt>51320</RetainedByContractorAmt>
        <NetToOrganizationAmt>62639</NetToOrganizationAmt>
      </FundraiserActivityInfoGrp>
      <TotalGrossReceiptsAmt>113959</TotalGrossReceiptsAmt>
      <TotalRetainedByContractorsAmt>51320</TotalRetainedByContractorsAmt>
      <TotalNetToOrganizationAmt>62639</TotalNetToOrganizationAmt>
      <GamingInformationGrp>
        <GrossRevenueOtherGamingAmt>20954</GrossRevenueOtherGamingAmt>
        <CashPrizesOtherGamingAmt>10000</CashPrizesOtherGamingAmt>
        <OthDirectExpnssOtherGamingAmt>3639</OthDirectExpnssOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>0</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>20954</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>10000</CashPrizesTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>3639</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>13639</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>7315</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>IA</StatesWhereGamingConductedCd>
      <LicensedInd>1</LicensedInd>
      <LicenseSuspendedEtcInd>0</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>0</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>0</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>0.10000</GamingOwnFacilityPct>
      <GamingOtherFacilityPct>0.90000</GamingOtherFacilityPct>
      <IndividualWithBooksNm>TERESA SHAW</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>720 LYON ST</AddressLine1Txt>
        <CityNm>DES MOINES</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>50309</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>1</CntrctWith3rdPrtyForGameRevInd>
      <ThirdPartyBusinessName>
        <BusinessNameLine1Txt>V360 FUNDRAISING</BusinessNameLine1Txt>
      </ThirdPartyBusinessName>
      <ThirdPartyUSAddress>
        <AddressLine1Txt>1903 STRINGTOWN</AddressLine1Txt>
        <CityNm>SPARKS</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>21152</ZIPCd>
      </ThirdPartyUSAddress>
      <GamingManagerPersonNm>JOHN DERNER</GamingManagerPersonNm>
      <GamingManagerServicesProvTxt>SUPERVISION AND MANAGEMENT</GamingManagerServicesProvTxt>
      <GamingManagerIsDirectorOfcrInd>X</GamingManagerIsDirectorOfcrInd>
      <CharitableDistributionRqrInd>0</CharitableDistributionRqrInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2B COLUMN III</FormAndLineReferenceDesc>
        <ExplanationTxt>V360 FUNDRAISING EXECUTES THE FUNDRAISING ACTIVITY AND DELIVERS GROSS FUNDS RECEIVED TO AMERICAN LEGION WHEN THE ACTIVITY IS COMPLETED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2B, COLUMN (V)</FormAndLineReferenceDesc>
        <ExplanationTxt>AMERICAN LEGION PAYS V360 FOR EXPENSES ASSOCIATED WITH FUNDRAISING ACTIVITIES. V360 FUNDRAISING EXECUTES THE FUNDRAISING ACTIVITY AND REMITS ALL FUNDS COLLECTED TO AMERICAN LEGION. THERE IS NO PROVISION THAT AMERICAN LEGION RECEIVE A MINIMUM PAYMENT AMOUNT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>VETS OF VALOR ASSISTANCE</GrantTypeTxt>
        <RecipientCnt>7</RecipientCnt>
        <CashGrantAmt>6486</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>SCHOLARSHIPS</GrantTypeTxt>
        <RecipientCnt>3</RecipientCnt>
        <CashGrantAmt>2250</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>FOR VETS OF VALOR: THE ORGANIZATION PROVIDED SUPPORT TO VETERANS AND THEIR FAMILIES UPON COMPLETION OF THE REVIEW OF GRANT APPLICATIONS BY THE APPOINTED COMMITTEE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS ONE CLASS OF MEMBERS WHO VOTE TO ELECT THE MEMBERS OF THE GOVERNING BODY OR THEIR DELEGATES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS ONE CLASS OF MEMBERS WHO VOTE TO ELECT THE MEMBERS OF THE GOVERNING BODY OR THEIR DELEGATES. THE COMMANDER, NATIONAL EXECUTIVE COMMITTEEMAN (NEC), ALTERNATE-NEC AND VICE-COMMANDERS ARE ELECTED AT OUR ANNUAL CONVENTION. THE DISTRICT COMMANDERS ARE ELECTED BY THEIR REPRESENTING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 WILL BE MAILED TO THE GOVERNING BODY TO REVIEW BEFORE IT IS FILED. THERE WILL BE A LETTER ENCLOSED WITH THE RETURN INSTRUCTING THEM TO REVIEW THE 990 AND TO CONTACT DEPARTMENT HEADQUARTERS IF THEY HAVE ANY QUESTIONS OR COMMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>EMPLOYEES AND THE DEPARTMENT EXECUTIVE COMMITTEE AND OTHER "INDEPENDENTS" (NON-PAID STAFF) ARE COVERED UNDER THE POLICY. THE DEPARTMENT FINANCE COMMITTEE WILL DETERMINE WHAT COURSE OF ACTION MUST BE TAKEN TO RESOLVE ANY CONFLICT IT BELIEVES MAY EXIST. THE AMERICAN LEGION HAS SOLE DISCRETION TO DETERMINE WHETHER SUCH A CONFLICT OF INTEREST EXISTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FINANCIAL STATEMENTS OF THE AMERICAN LEGION, DEPARTMENT OF IOWA, ARE PUBLISHED ANNUALLY IN THE IOWA LEGIONNAIRE NEWSPAPER. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>AMERICAN LEGION BOY'S STATE</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>720 LYON ST</AddressLine1Txt>
          <CityNm>DES MOINES</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50309</ZIPCd>
        </USAddress>
        <EIN>426073267</EIN>
        <PrimaryActivitiesTxt>TEACH YOUTH ABOUT GOVERNMENT</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 11</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>AMERICAN LEGION OF IOWA FOUNDATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>720 LYON ST</AddressLine1Txt>
          <CityNm>DES MOINES</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50309</ZIPCd>
        </USAddress>
        <EIN>421124045</EIN>
        <PrimaryActivitiesTxt>TO PROVIDE FINANCIAL ASSISTANCE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(19)</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>1</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>1</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>1</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>1</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>1</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>