<?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>2024-05-24T12:29:59-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>814281553</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HUDNALL &amp; PITTS PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>7244 CROSSWATER AVENUE</AddressLine1Txt>
        <CityNm>TYLER</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>75703</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>756051228</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>AMERICAN LEGION POST 418</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <PhoneNum>9038423750</PhoneNum>
      <USAddress>
        <AddressLine1Txt>302 E MAGNOLIA STREET</AddressLine1Txt>
        <CityNm>TROUP</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>75789</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CHARLES HEARD</PersonNm>
      <PersonTitleTxt>COMMANDER</PersonTitleTxt>
      <PhoneNum>9038423750</PhoneNum>
      <SignatureDt>2024-05-17</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>CHARLES</PersonFirstNm>
        <PersonLastNm>HEARD</PersonLastNm>
      </PersonFullName>
      <SSN>888008888</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>STEPHEN L HUDNALL</PreparerPersonNm>
      <PTIN>P00272170</PTIN>
      <PhoneNum>9035817878</PhoneNum>
      <PreparationDt>2024-05-17</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>137682</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>1638</MembershipDuesAmt>
      <InvestmentIncomeAmt>348</InvestmentIncomeAmt>
      <GamingGrossIncomeAmt>831</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt>6842</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>1100</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>6573</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>128023</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>61626</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>66397</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>74956</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>51521</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2275</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>11960</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>144</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>28575</OtherExpensesTotalAmt>
      <TotalExpensesAmt>94475</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-19519</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>147004</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>127485</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>97822</BOYAmt>
        <EOYAmt>92267</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>47548</BOYAmt>
        <EOYAmt>42670</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>3919</BOYAmt>
        <EOYAmt>3920</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>149289</BOYAmt>
        <EOYAmt>138857</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>2285</BOYAmt>
        <EOYAmt>11372</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>147004</BOYAmt>
        <EOYAmt>127485</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO ENHANCE THE WELL-BEING OF AMERICA'S VETERANS, THEIR FAMILYS, OUR MILITARY, AND OUR COMMUNITIES BY OUR DEVOTION TO MUTUAL HELPFULNESS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HELP VETERANS RE-ENTER CIVILIAN LIFE.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HELP VETERANS RE-ENTER CIVILIAN LIFE.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHARLES HEARD</PersonNm>
        <TitleTxt>COMMANDER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GARY WALKER</PersonNm>
        <TitleTxt>HUBMASTER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHARLENE WRIGHT</PersonNm>
        <TitleTxt>FINANCE OFFI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK LANDON</PersonNm>
        <TitleTxt>FIRST VICE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LARRY WELCH</PersonNm>
        <TitleTxt>SGT AT ARMS</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRUCE THOMAS</PersonNm>
        <TitleTxt>CHAPLAIN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOE EVERITT</PersonNm>
        <TitleTxt>SERVICE OFFI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>CHARLENE WRIGHT</PersonNm>
        <USAddress>
          <AddressLine1Txt>401 E MAIN</AddressLine1Txt>
          <CityNm>HENDERSON</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>75652</ZIPCd>
        </USAddress>
        <PhoneNum>9038423750</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>CLUB NON-INVESTMENT DEPRECIATION 4,879 EXPENSES OFFICE 1,992 TRAVEL 90 LIABILITY INSURANCE 10,758 BANK CHARGES 25 CASH SHORT 30 DUES 1,562 CONTRACT LABOR 115 LICENSES 12 REPAIRS &amp; MAINTENANCE 1,522 SECURITY 945 SUPPLIES 3,223 TAXES 1,336 TELEPHONE 2,086 TOTAL 28,575</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>INVENTORIES FOR SALE OR USE 3,919 3,920 0 0 LESS ACCUMULATED DEPRECIATION 0 0 TOTAL 3,919 3,920</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2,285 11,372</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO ENHANCE THE WELL-BEING OF AMERICA'S VETERANS, THEIR FAMILYS, OUR MILITARY, AND OUR COMMUNITIES BY OUR DEVOTION TO MUTUAL HELPFULNESS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>HELP VETERANS RE-ENTER CIVILIAN LIFE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
