<?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">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-03T08:34:55-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>263953823</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MUHLENKAMP &amp; ASSOCIATES LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>215 NORTH MAIN STREET</AddressLine1Txt>
        <CityNm>CELINA</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>458221601</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>346607486</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>AMERICAN LEGION POST 210 INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <PhoneNum>4195866478</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2510 ST RT 703</AddressLine1Txt>
        <CityNm>CELINA</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>45822</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KEVIN MALLORY</PersonNm>
      <PersonTitleTxt>FINANCE</PersonTitleTxt>
      <PhoneNum>4195866478</PhoneNum>
      <SignatureDt>2024-04-30</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>KEVIN</PersonFirstNm>
        <PersonLastNm>MALLORY</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MATT J MUHLENKAMP CPA</PreparerPersonNm>
      <PTIN>P00090652</PTIN>
      <PhoneNum>4195866405</PhoneNum>
      <PreparationDt>2024-04-30</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc6">
      <PrincipalOfficerNm>RONNIE FETTERS</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>3893 CARMEL CHURCH RD</AddressLine1Txt>
        <CityNm>CELINA</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>45822</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>5088580</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <LegalDomicileStateCd>OH</LegalDomicileStateCd>
      <ActivityOrMissionDesc>POST ORGANIZED FOR VETERANS TO PROMOTE PATRIOTISM, EDUCATION, &amp; WELFARE OF THE YOUTH IN THE COMMUNITY &amp; CITIZENS OF MERCER COUNTY THROUGH DONATIONS TO SCHOOLS, SPORTS ACTIVITIES, AND COMMUNITY EVENTS. PROMOTES AMERICANISM AND CITIZENSHIP TO RESIDENTS OF THIS COMMUNITY.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>5</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>0</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>20</TotalEmployeeCnt>
      <TotalGrossUBIAmt>6346</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>626</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>51928</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>108100</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>16032</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>29425</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>74</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>312</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>341161</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>694144</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>409195</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>831981</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>126234</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>445840</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>151926</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>205007</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>125553</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>149267</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>403713</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>800114</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>5482</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>31867</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>429214</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>461212</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>94944</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>95075</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>334270</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>366137</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>POST ORGANIZED FOR VETERANS TO PROMOTE PATRIOTISM, EDUCATION, &amp; WELFARE OF THE YOUTH IN THE COMMUNITY &amp; CITIZENS OF MERCER COUNTY THROUGH DONATIONS TO SCHOOLS, SPORTS ACTIVITIES, AND COMMUNITY EVENTS. PROMOTES AMERICANISM AND CITIZENSHIP TO RESIDENTS OF THIS COMMUNITY.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <Desc>ALL CONTRIBUTIONS FOR THE GOOD OF COMMUNITY AND CITIZENS OF MERCER COUNTY. PROMOTES AMERICANISM AND CITIZENSHIP TO RESIDENTS OF THIS COMMUNITY.</Desc>
      <ProgSrvcAccomActy2Grp>
        <Desc>CHARITABLE DONATIONS TO ORGANIZATIONS WITHIN THE COMMUNITY. FUNDS FOR THESE DONATIONS COMES DIRECTLY FROM FUNDS RECEIVED FROM THE STATE AMERICAN LEGION DEPARTMENT.</Desc>
      </ProgSrvcAccomActy2Grp>
      <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">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc4">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc4">false</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc4">true</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc5">false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc5">true</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>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>20</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>true</UnrelatedBusIncmOverLimitInd>
      <Form990TFiledInd>true</Form990TFiledInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>5</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>0</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>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>OH</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>KEVIN MALLORY</PersonNm>
        <PhoneNum>4195866478</PhoneNum>
        <USAddress>
          <AddressLine1Txt>2510 STATE ROUTE 703</AddressLine1Txt>
          <CityNm>CELINA</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>45822</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>JIM BABCOCK</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN BARKER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TIM HONE</PersonNm>
        <TitleTxt>FIRST VICE</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KEVIN MALLORY</PersonNm>
        <TitleTxt>FINANCE</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JASON SILLIMAN</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RONNIE FETTERS</PersonNm>
        <TitleTxt>COMMANDER</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TOM TIERNEY</PersonNm>
        <TitleTxt>ADJUTANT</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>14814</MembershipDuesAmt>
      <AllOtherContributionsAmt>93286</AllOtherContributionsAmt>
      <TotalContributionsAmt>108100</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>SONS</Desc>
        <TotalRevenueColumnAmt>15383</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>15383</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>RIDERS</Desc>
        <TotalRevenueColumnAmt>14042</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>14042</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>29425</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>312</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>312</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <GrossRentsGrp>
        <RealAmt>77532</RealAmt>
      </GrossRentsGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>77532</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>77532</TotalRevenueColumnAmt>
        <ExclusionAmt>77532</ExclusionAmt>
      </NetRentalIncomeOrLossGrp>
      <GamingGrossIncomeAmt>4595996</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>4063343</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>532653</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>532653</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeFromGamingGrp>
      <GrossSalesOfInventoryAmt>254192</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>193256</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>60936</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>54590</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>6346</UnrelatedBusinessRevenueAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>COLOR GUARD INCOME</Desc>
        <TotalRevenueColumnAmt>20517</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>20517</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISC INCOME</Desc>
        <TotalRevenueColumnAmt>1918</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1918</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>ATM INCOME</Desc>
        <TotalRevenueColumnAmt>588</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>588</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>23023</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>831981</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>640003</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>6346</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>77532</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>445840</TotalAmt>
      </GrantsToDomesticIndividualsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>172949</TotalAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>2290</TotalAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>29768</TotalAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>525</TotalAmt>
      </FeesForServicesLegalGrp>
      <AdvertisingGrp>
        <TotalAmt>1625</TotalAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>5669</TotalAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>45866</TotalAmt>
      </OccupancyGrp>
      <InterestGrp>
        <TotalAmt>4182</TotalAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>8805</TotalAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>13694</TotalAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>PROG SERVICE EXP - SONS</Desc>
        <TotalAmt>15509</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>REPAIRS &amp; MAINTENANCE</Desc>
        <TotalAmt>12546</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MISC EXPENSE</Desc>
        <TotalAmt>10584</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SALES TAX EXPENSE</Desc>
        <TotalAmt>10020</TotalAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>20242</TotalAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>800114</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>90668</BOYAmt>
        <EOYAmt>96246</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>15789</BOYAmt>
        <EOYAmt>20579</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>1000</BOYAmt>
        <EOYAmt>1000</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <LandBldgEquipCostOrOtherBssAmt>987239</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>643852</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>321757</BOYAmt>
        <EOYAmt>343387</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>429214</BOYAmt>
        <EOYAmt>461212</EOYAmt>
      </TotalAssetsGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>94944</BOYAmt>
        <EOYAmt>95075</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>94944</BOYAmt>
        <EOYAmt>95075</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>334270</BOYAmt>
        <EOYAmt>366137</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>334270</BOYAmt>
        <EOYAmt>366137</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>429214</BOYAmt>
        <EOYAmt>461212</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>31867</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc3">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>159900</OtherCostOrOtherBasisAmt>
        <BookValueAmt>159900</BookValueAmt>
      </LandGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>827339</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>643852</DepreciationAmt>
        <BookValueAmt>183487</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>343387</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>SBA LOAN</Desc>
        <Amt>85362</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>PAYROLL LIABILITIES</Desc>
        <Amt>8467</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>SALES TAX PAYABLE</Desc>
        <Amt>1209</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>STEVE HUNTER LOAN</Desc>
        <Amt>37</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>95075</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc4">
      <GamingInformationGrp>
        <GrossRevenueBingoAmt>973096</GrossRevenueBingoAmt>
        <OtherDirectExpensesBingoAmt>812878</OtherDirectExpensesBingoAmt>
        <VolunteerLaborBingoInd>false</VolunteerLaborBingoInd>
        <GrossRevenuePullTabsAmt>3622900</GrossRevenuePullTabsAmt>
        <OtherDirectExpensesPullTabsAmt>3250465</OtherDirectExpensesPullTabsAmt>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <VolunteerLaborOtherGamingInd>false</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>4595996</GrossRevenueTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>4063343</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>4063343</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>532653</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>OH</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1.00000</GamingOwnFacilityPct>
      <IndividualWithBooksNm>CHERYL VIAN</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>2510 STATE ROUTE 703</AddressLine1Txt>
        <CityNm>CELINA</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>45822</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>CHERYL VIAN</GamingManagerPersonNm>
      <GamingManagerServicesProvTxt>GAMING MANAGER</GamingManagerServicesProvTxt>
      <GamingManagerIsDirectorOfcrInd>X</GamingManagerIsDirectorOfcrInd>
      <GamingManagerIsEmployeeInd>X</GamingManagerIsEmployeeInd>
      <CharitableDistributionRqrInd>true</CharitableDistributionRqrInd>
      <DistributedAmt>345012</DistributedAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE G, PAGE 3, PART III, LINE 17B</FormAndLineReferenceDesc>
        <ExplanationTxt>OHIO 345,012</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc5">
      <GrantRecordsMaintainedInd>false</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>DONATIONS - VARIOUS</GrantTypeTxt>
        <CashGrantAmt>100828</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>VFW OF OHIO CHARITIES</GrantTypeTxt>
        <CashGrantAmt>304653</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>AM. LEGION STATE OF OHIO</GrantTypeTxt>
        <CashGrantAmt>40359</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>POST ORGANIZED FOR VETERANS TO PROMOTE PATRIOTISM, EDUCATION, &amp; WELFARE OF THE YOUTH IN THE COMMUNITY &amp; CITIZENS OF MERCER COUNTY THROUGH DONATIONS TO SCHOOLS, SPORTS ACTIVITIES, AND COMMUNITY EVENTS. PROMOTES AMERICANISM AND CITIZENSHIP TO RESIDENTS OF THIS COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICERS WILL REVIEW THE RETURN BEFORE FILING WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>REVIEW &amp; ENFORCE POLICY AT EACH MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
