﻿<?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>2024-10-15T15:41:42-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>371122900</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>RICKHOFF &amp; ASSOCIATES LTD</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1107 FRONTAGE RD</AddressLine1Txt>
        <CityNm>OFALLON</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>62269</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>370717622</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>VETERANS OF FOREIGN WARS DEPARTMENT</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>4183 SCOTT POST</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>VETE</BusinessNameControlTxt>
      <PhoneNum>6187469801</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1516 OLD HWY 158</AddressLine1Txt>
        <CityNm>BELLEVILLE</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>62221</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SETH A MILLER</PersonNm>
      <PersonTitleTxt>COMMANDER</PersonTitleTxt>
      <PhoneNum>6186040423</PhoneNum>
      <SignatureDt>2024-09-18</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>THOMAS L BIGGS III EA</PreparerPersonNm>
      <PTIN>P00588727</PTIN>
      <PhoneNum>6186321994</PhoneNum>
      <PreparationDt>2024-09-27</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc5">
      <PrincipalOfficerNm>SETH A MILLER</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>2748 AUTUMN HARVEST LN</AddressLine1Txt>
        <CityNm>BELLEVILLE</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>62221</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>425834</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1951</FormationYr>
      <ActivityOrMissionDesc>TO PRESERVE AND STRENGTHEN CAMARADERIE AMONG VFW MEMBERS; TO PERPETUATE THE MEMORY AND HISTROY OF YOUR DEAD, AND TO ASSIST THEIR WIDOWS, WIDOWERS AND ORPHANS; TO MAINTAIN TRUE ALLEGIANCE TO THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND FIDELITY TO ITS CONSTITUTION AND LAWS; TO FOSTER TRUE PATRIOTISM TO MAINTAIN AND EXTEND THE INSTITUTIONS OF AMERICAN FREEDOM; AND TO PRESERVE AND DEFEND THE UNITED STATES FROM ALL HER ENEMIES, WHOMEVER AND WHEREVER THEY MAY BE.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>12</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>12</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>17</TotalEmployeeCnt>
      <TotalVolunteersCnt>30</TotalVolunteersCnt>
      <TotalGrossUBIAmt>343706</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>4373</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>0</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>289374</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>266779</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>44</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>-11183</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>113784</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>110848</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>407575</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>366444</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>112031</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>118054</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>102574</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>276314</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>264603</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>388345</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>382657</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>19230</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-16213</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>292350</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>277835</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>1452</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>3150</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>290898</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>274685</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TO PRESERVE AND STRENGTHEN CAMARADERIE AMONG VFW MEMBERS; TO PERPETUATE THE MEMORY AND HISTROY OF YOUR DEAD, AND TO ASSIST THEIR WIDOWS, WIDOWERS AND ORPHANS; TO MAINTAIN TRUE ALLEGIANCE TO THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND FIDELITY TO ITS CONSTITUTION AND LAWS; TO FOSTER TRUE PATRIOTISM TO MAINTAIN AND EXTEND THE INSTITUTIONS OF AMERICAN FREEDOM; AND TO PRESERVE AND DEFEND THE UNITED STATES FROM ALL HER ENEMIES, WHOMEVER AND WHEREVER THEY MAY BE.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <Desc>PROCEEDS FROM BAR OPERATIONS GO DIRECTLY TO BENEFIT THE MEMBERS OF THE POST, VETERANS OF FOREIGN WARS, OR THE SURROUNDING COMMUNITY.</Desc>
      <ProgSrvcAccomActy2Grp>
        <Desc>PROCEEDS FROM MEAT SHOOTS GO DIRECTLY TO BENEFIT THE MEMBERS OF THE POST, VETERANS OF FOREIGN WARS, OR THE SURROUNDING COMMUNITY.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <Desc>PROCEEDS FROM FISH FRY GO DIRECTLY TO BENEFIT THE MEMBERS OF THE POST, VETERANS OF FOREIGN WARS, OR THE SURROUNDING COMMUNITY.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <Desc>PROCEEDS FROM BAR OPERATIONS GO DIRECTLY TO BENEFIT THE MEMBERS OF THE POST, VETERANS OF FOREIGN WARS, OR THE SURROUNDING COMMUNITY.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <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>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</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>false</ScheduleORequiredInd>
      <IRPDocumentCnt>5</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>17</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>false</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>
      <GoverningBodyVotingMembersCnt>12</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>12</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>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <BooksInCareOfDetail>
        <PersonNm>RICKHOFF ASSOCIATES LTD</PersonNm>
        <PhoneNum>6186321994</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1107 FRONTAGE RD</AddressLine1Txt>
          <CityNm>OFALLON</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>62269</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>LINDAY PRINCESS ASHFORD</PersonNm>
        <TitleTxt>JR VICE COMM</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN W BUTLER</PersonNm>
        <TitleTxt>3 YEAR TRUST</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRITA M DORSEY</PersonNm>
        <TitleTxt>SR VICE COMM</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TERRY A GRIME</PersonNm>
        <TitleTxt>QUARTERMASTE</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOAN M LUNA</PersonNm>
        <TitleTxt>CHAPLAIN</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOAN M LUNA</PersonNm>
        <TitleTxt>1 YEAR TRUST</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SETH A MILLER</PersonNm>
        <TitleTxt>COMMANDER</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DONALD E PIERRE</PersonNm>
        <TitleTxt>SERVICE OFFI</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DEANGELO A SIMPSON</PersonNm>
        <TitleTxt>2 YEAR TRUST</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TISH M WILSON</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>
      <ProgramServiceRevenueGrp>
        <Desc>BAR SALES</Desc>
        <BusinessCd>722410</BusinessCd>
        <TotalRevenueColumnAmt>242032</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>242032</UnrelatedBusinessRevenueAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>KITCHEN/HALL RENT</Desc>
        <TotalRevenueColumnAmt>19881</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>19881</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>DUES</Desc>
        <TotalRevenueColumnAmt>4866</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>4866</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>266779</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>57</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>57</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <OtherAmt>11240</OtherAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <OtherAmt>-11240</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>-11240</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>-11240</RelatedOrExemptFuncIncomeAmt>
      </NetGainOrLossInvestmentsGrp>
      <GamingGrossIncomeAmt>149824</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>48150</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>101674</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>101674</UnrelatedBusinessRevenueAmt>
      </NetIncomeFromGamingGrp>
      <OtherRevenueMiscGrp>
        <Desc>JUKE BOX</Desc>
        <TotalRevenueColumnAmt>6398</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>6398</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>RELIEF FUND</Desc>
        <TotalRevenueColumnAmt>2658</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2658</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS INCOME</Desc>
        <TotalRevenueColumnAmt>118</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>118</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>9174</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>366444</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>22738</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>343706</UnrelatedBusinessRevenueAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>107428</TotalAmt>
        <ProgramServicesAmt>64982</ProgramServicesAmt>
        <FundraisingAmt>42446</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>10626</TotalAmt>
        <ProgramServicesAmt>6428</ProgramServicesAmt>
        <FundraisingAmt>4198</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>8123</TotalAmt>
        <ProgramServicesAmt>4509</ProgramServicesAmt>
        <ManagementAndGeneralAmt>668</ManagementAndGeneralAmt>
        <FundraisingAmt>2946</FundraisingAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>3296</TotalAmt>
        <ProgramServicesAmt>1830</ProgramServicesAmt>
        <ManagementAndGeneralAmt>271</ManagementAndGeneralAmt>
        <FundraisingAmt>1195</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>4766</TotalAmt>
        <ProgramServicesAmt>2646</ProgramServicesAmt>
        <ManagementAndGeneralAmt>392</ManagementAndGeneralAmt>
        <FundraisingAmt>1728</FundraisingAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>44760</TotalAmt>
        <ProgramServicesAmt>27651</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1365</ManagementAndGeneralAmt>
        <FundraisingAmt>15744</FundraisingAmt>
      </OccupancyGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>35045</TotalAmt>
        <ProgramServicesAmt>35045</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>12826</TotalAmt>
        <ProgramServicesAmt>7120</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1055</ManagementAndGeneralAmt>
        <FundraisingAmt>4651</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>COGS</Desc>
        <TotalAmt>75314</TotalAmt>
        <ProgramServicesAmt>75314</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>OUTSIDE SERVICES</Desc>
        <TotalAmt>14132</TotalAmt>
        <ProgramServicesAmt>14132</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>OUTSIDE SERVICES</Desc>
        <TotalAmt>9231</TotalAmt>
        <FundraisingAmt>9231</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>REPAIRS AND MAINTENANCE</Desc>
        <TotalAmt>9060</TotalAmt>
        <ProgramServicesAmt>9060</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>48050</TotalAmt>
        <ProgramServicesAmt>24674</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2941</ManagementAndGeneralAmt>
        <FundraisingAmt>20435</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>382657</TotalAmt>
        <ProgramServicesAmt>273391</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6692</ManagementAndGeneralAmt>
        <FundraisingAmt>102574</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>191111</BOYAmt>
        <EOYAmt>177113</EOYAmt>
      </CashNonInterestBearingGrp>
      <LandBldgEquipCostOrOtherBssAmt>272257</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>171535</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>101239</BOYAmt>
        <EOYAmt>100722</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>292350</BOYAmt>
        <EOYAmt>277835</EOYAmt>
      </TotalAssetsGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>1452</BOYAmt>
        <EOYAmt>3150</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>1452</BOYAmt>
        <EOYAmt>3150</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>290898</BOYAmt>
        <EOYAmt>274685</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>290898</BOYAmt>
        <EOYAmt>274685</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>292350</BOYAmt>
        <EOYAmt>277835</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>-16213</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc3">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>11911</OtherCostOrOtherBasisAmt>
        <BookValueAmt>11911</BookValueAmt>
      </LandGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>260346</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>171535</DepreciationAmt>
        <BookValueAmt>88811</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>100722</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>401(K) PAYABLE</Desc>
        <Amt>2070</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>SALES TAX PAYABLE</Desc>
        <Amt>1080</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>3150</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc4">
      <GamingInformationGrp>
        <VolunteerLaborBingoInd>false</VolunteerLaborBingoInd>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <GrossRevenueOtherGamingAmt>149824</GrossRevenueOtherGamingAmt>
        <OthDirectExpnssOtherGamingAmt>48150</OthDirectExpnssOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>false</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>149824</GrossRevenueTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>48150</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>48150</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>101674</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <IndividualWithBooksNm>RICKHOFF ASSOCIATES LTD</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>1107 FRONTAGE RD</AddressLine1Txt>
        <CityNm>OFALLON</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>62269</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PRESERVE AND STRENGTHEN CAMARADERIE AMONG VFW MEMBERS; TO PERPETUATE THE MEMORY AND HISTROY OF YOUR DEAD, AND TO ASSIST THEIR WIDOWS, WIDOWERS AND ORPHANS; TO MAINTAIN TRUE ALLEGIANCE TO THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND FIDELITY TO ITS CONSTITUTION AND LAWS; TO FOSTER TRUE PATRIOTISM TO MAINTAIN AND EXTEND THE INSTITUTIONS OF AMERICAN FREEDOM; AND TO PRESERVE AND DEFEND THE UNITED STATES FROM ALL HER ENEMIES, WHOMEVER AND WHEREVER THEY MAY BE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>PROCEEDS FROM BAR OPERATIONS GO DIRECTLY TO BENEFIT THE MEMBERS OF THE POST, VETERANS OF FOREIGN WARS, OR THE SURROUNDING COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>BAR ENTERTAINMENT 8,427 0 0 REPAIRS AND MAINTENANCE 0 0 5,918 BAR ENTERTAINMENT 0 0 5,504 DUES &amp; SUBSCRIPTIONS 4,076 0 0 DUES &amp; SUBSCRIPTIONS 0 0 2,662 DONATIONS 2,364 0 0 SUPPLIES 2,296 0 0 CREDIT CARD FEES 2,252 0 0 OUTSIDE SERVICES 2,094 0 0 DONATIONS 0 0 1,544 SUPPLIES 0 0 1,499 CREDIT CARD FEES 0 0 1,471 PERMITS 1,457 0 0 BAR ENTERTAINMENT 0 1,248 0 UNIFORMS 988 0 0 PERMITS 0 0 952 UNIFORMS 0 0 645 DUES &amp; SUBSCRIPTIONS 0 604 0 CONTRIBUTIONS 350 0 0 SUPPLIES 0 340 0 CREDIT CARD FEES 0 334 0 BANK CHARGES 326 0 0 LICENSE/PERMITS 0 216 0 BANK CHARGES 0 0 213 UNIFORMS 0 146 0 BANK CHARGES 0 48 0 PROPERTY TAXES 33 0 0 PROPERTY TAXES 0 0 21 POSTAGE 10 0 0 POSTAGE 0 0 6 PROPERTY TAXES 0 5 0 POSTAGE 1 0 0 TOTAL 24,674 2,941 20,435</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>CONTRIBUTIONS (PY PENALTIES) 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>