﻿<?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>2024-10-31T12:49:16-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>412014047</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MAYER PORTER &amp; NELSON LTD</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 206</AddressLine1Txt>
        <CityNm>STAPLES</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>56479</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>410686996</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>VETERANS OF FOREIGN WARS</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>JESS OMUNDSON POST 1676</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>VETE</BusinessNameControlTxt>
      <PhoneNum>2188479460</PhoneNum>
      <USAddress>
        <AddressLine1Txt>500 WASHINGTON AVE</AddressLine1Txt>
        <CityNm>DETROIT LAKES</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>56501</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>NICK ELIJAH</PersonNm>
      <PersonTitleTxt>QUARTERMASTER</PersonTitleTxt>
      <PhoneNum>2188479460</PhoneNum>
      <SignatureDt>2024-10-30</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CHARLES G MAYER</PreparerPersonNm>
      <PTIN>P00090147</PTIN>
      <PhoneNum>2188941399</PhoneNum>
      <PreparationDt>2024-10-30</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="RetDoc4" referenceDocumentId="RetDoc7">
      <PrincipalOfficerNm>JASON BRISTLIN</PrincipalOfficerNm>
      <GrossReceiptsAmt>5904587</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1931</FormationYr>
      <LegalDomicileStateCd>MN</LegalDomicileStateCd>
      <ActivityOrMissionDesc>THE PURPOSE OF THE VETERANS OF FOREIGN WARS OF THE UNITED STATES IS TO PRESERVE AND SUPPORT THE PATRIOTIC AND HISTORICAL INTEREST OF OUR COUNTRY, OUR COMMUNITIES AND OUR VETERANS; TO STRENGTHEN THE COMMON BONDS OF THE MEN AND WOMEN WHO HAVE SERVED AND ARE CURRENTLY SERVING IN THE UNITED STATED ARMED FORCES.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>12</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>12</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>49</TotalEmployeeCnt>
      <TotalGrossUBIAmt>406431</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>67552</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>287</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>2801</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>53</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>285039</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>469579</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>285326</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>472433</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>148886</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>206379</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>101976</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>112096</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>250862</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>318475</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>34464</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>153958</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>278212</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>401978</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>30192</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>248020</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>401978</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>THE PURPOSE OF THE VETERANS OF FOREIGN WARS OF THE UNITED STATES IS TO PRESERVE AND SUPPORT THE PATRIOTIC AND HISTORICAL INTEREST OF OUR COUNTRY, OUR COMMUNITIES AND OUR VETERANS; TO STRENGTHEN THE COMMON BONDS OF THE MEN AND WOMEN WHO HAVE SERVED AND ARE CURRENTLY SERVING IN THE UNITED STATED ARMED FORCES.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>300026</ExpenseAmt>
      <Desc>MEMBERS ARE PROVIDED WITH COMPANIONSHIP AND MUTUAL SUPPORT IN ADDITION TO BENEFITS SUCH AS INSURANCE PROGRAMS, END OF LIFE SERVICES AND DISCOUNTS ON MEDICAL SERVICES. AS OF JUNE 30, 2024 THERE WERE 205 MEMBERS. THE VFW ALSO OPERATES A LAWFUL GAMBLING FUND FROM WHICH DONATIONS ARE MADE TO VARIOUS CHARITABLE CAUSES, INCLUDING DONATIONS TO ORGANIZATIONS BENEFITING YOUTH AND VETERANS.</Desc>
      <TotalProgramServiceExpensesAmt>300026</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc5">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc5">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc5">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc5">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc5">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc5">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc5">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc5">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc5">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc5">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc5">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc5">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc5">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc6">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc6">true</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc6">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>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>49</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>12</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>12</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>true</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>
      <StatesWhereCopyOfReturnIsFldCd>MN</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>JUSTIN KNOPF</PersonNm>
        <PhoneNum>2188479460</PhoneNum>
        <USAddress>
          <AddressLine1Txt>500 WASHINGTON AVE</AddressLine1Txt>
          <CityNm>DETROIT LAKES</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56501</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>KOHL SKALIN</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>15.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>31935</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NICK ELIJAH</PersonNm>
        <TitleTxt>QUARTERMASTE</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>6000</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANDY FOLTZ</PersonNm>
        <TitleTxt>JUNIOR VICE</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DOUG NEWMAN</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JASON BRISTLIN</PersonNm>
        <TitleTxt>COMMANDER</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BENJAMIN DOTY</PersonNm>
        <TitleTxt>JUDGE ADVOCA</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DEWAYNE DUNHAM</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOSHUA HEIBEL</PersonNm>
        <TitleTxt>JUNIOR VICE</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JUSTIN KNOPF</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LARRY KROSKO</PersonNm>
        <TitleTxt>ADJUTANT</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GARY REHBORG</PersonNm>
        <TitleTxt>CHAPLAIN</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN SAUER</PersonNm>
        <TitleTxt>SURGEON</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>37935</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>1685</MembershipDuesAmt>
      <AllOtherContributionsAmt>1116</AllOtherContributionsAmt>
      <TotalContributionsAmt>2801</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>53</TotalRevenueColumnAmt>
        <ExclusionAmt>53</ExclusionAmt>
      </InvestmentIncomeGrp>
      <FundraisingGrossIncomeAmt>62266</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>35753</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>26513</TotalRevenueColumnAmt>
        <ExclusionAmt>26513</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GamingGrossIncomeAmt>5225677</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>5188499</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>37178</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>543</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>36635</ExclusionAmt>
      </NetIncomeFromGamingGrp>
      <GrossSalesOfInventoryAmt>613790</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>207902</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>405888</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>405888</UnrelatedBusinessRevenueAmt>
      </NetIncomeOrLossGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>472433</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>406431</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>63201</ExclusionAmt>
      </TotalRevenueGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>193139</TotalAmt>
        <ProgramServicesAmt>182409</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10730</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>13240</TotalAmt>
        <ProgramServicesAmt>13240</ProgramServicesAmt>
      </PayrollTaxesGrp>
      <AdvertisingGrp>
        <TotalAmt>6110</TotalAmt>
        <ProgramServicesAmt>6110</ProgramServicesAmt>
      </AdvertisingGrp>
      <OccupancyGrp>
        <TotalAmt>5873</TotalAmt>
        <ProgramServicesAmt>5873</ProgramServicesAmt>
      </OccupancyGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>25</TotalAmt>
        <ProgramServicesAmt>25</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>2522</TotalAmt>
        <ProgramServicesAmt>2522</ProgramServicesAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>18417</TotalAmt>
        <ProgramServicesAmt>18417</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>17142</TotalAmt>
        <ProgramServicesAmt>9423</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7719</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>EXCLUDED FOR MEMBER INCOM</Desc>
        <TotalAmt>68449</TotalAmt>
        <ProgramServicesAmt>68449</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SUPPLIES</Desc>
        <TotalAmt>32765</TotalAmt>
        <ProgramServicesAmt>32765</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MEMBERSHIP ACTIVITIES</Desc>
        <TotalAmt>8813</TotalAmt>
        <ProgramServicesAmt>8813</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SUPPLIES</Desc>
        <TotalAmt>6506</TotalAmt>
        <ProgramServicesAmt>6506</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>-54526</TotalAmt>
        <ProgramServicesAmt>-54526</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>318475</TotalAmt>
        <ProgramServicesAmt>300026</ProgramServicesAmt>
        <ManagementAndGeneralAmt>18449</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>86089</BOYAmt>
        <EOYAmt>159622</EOYAmt>
      </CashNonInterestBearingGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>6504</BOYAmt>
        <EOYAmt>7678</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>2494</BOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>303082</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>68404</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>183125</BOYAmt>
        <EOYAmt>234678</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>278212</BOYAmt>
        <EOYAmt>401978</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>15192</BOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>15000</BOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>30192</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>248020</BOYAmt>
        <EOYAmt>401978</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>248020</BOYAmt>
        <EOYAmt>401978</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>278212</BOYAmt>
        <EOYAmt>401978</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>153958</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc5">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>4972</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>4972</DepreciationAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>298110</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>63432</DepreciationAmt>
        <BookValueAmt>234678</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>234678</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc6">
      <FundraisingEventInformationGrp>
        <Event1Nm>FUNDRAISING</Event1Nm>
        <GrossReceiptsEvent1Amt>62266</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>62266</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>35753</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>62266</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>62266</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>35753</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>35753</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>26513</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
      <GamingInformationGrp>
        <GrossRevenueBingoAmt>489192</GrossRevenueBingoAmt>
        <CashPrizesBingoAmt>381186</CashPrizesBingoAmt>
        <RentFacilityCostsBingoAmt>1985</RentFacilityCostsBingoAmt>
        <OtherDirectExpensesBingoAmt>69386</OtherDirectExpensesBingoAmt>
        <VolunteerLaborBingoInd>false</VolunteerLaborBingoInd>
        <GrossRevenuePullTabsAmt>4736485</GrossRevenuePullTabsAmt>
        <CashPrizesPullTabsAmt>3928091</CashPrizesPullTabsAmt>
        <RentFacilityCostsPullTabsAmt>14570</RentFacilityCostsPullTabsAmt>
        <OtherDirectExpensesPullTabsAmt>793281</OtherDirectExpensesPullTabsAmt>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <VolunteerLaborOtherGamingInd>false</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>5225677</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>4309277</CashPrizesTotalGamingAmt>
        <RentFcltyCostsTotalGamingAmt>16555</RentFcltyCostsTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>862667</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>5188499</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>37178</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>MN</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <IndividualWithBooksNm>CHRISTINA NELSON</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>500 NORTH WASHINGTON</AddressLine1Txt>
        <CityNm>DETROIT LAKES</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>56501</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>KOHL SKALIN</GamingManagerPersonNm>
      <GamingManagerCompensationAmt>31935</GamingManagerCompensationAmt>
      <GamingManagerServicesProvTxt>HIRE/FIRE EMPLOYEES - OVERSEE OPERATIONS</GamingManagerServicesProvTxt>
      <GamingManagerIsEmployeeInd>X</GamingManagerIsEmployeeInd>
      <CharitableDistributionRqrInd>true</CharitableDistributionRqrInd>
      <DistributedAmt>105412</DistributedAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE G, PAGE 3, PART III, LINE 17B</FormAndLineReferenceDesc>
        <ExplanationTxt>MINNESOTA 105,412</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc7">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PURPOSE OF THE VETERANS OF FOREIGN WARS OF THE UNITED STATES IS TO PRESERVE AND SUPPORT THE PATRIOTIC AND HISTORICAL INTEREST OF OUR COUNTRY, OUR COMMUNITIES AND OUR VETERANS; TO STRENGTHEN THE COMMON BONDS OF THE MEN AND WOMEN WHO HAVE SERVED AND ARE CURRENTLY SERVING IN THE UNITED STATED ARMED FORCES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE VFW IS MADE UP OF MEMBERS OF THE ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS ELECT THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>DECISIONS OF THE BOARD OF TRUSTEES ARE SUBJECT TO APPROVAL OF MEMBERSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE 990 AND 990T ARE REVIEWED BY AN OFFICER, AT THE NEXT REGULARLY SCHEDULED MEETING, THE OFFICER REPORTS TO THE REST OF THE MEMBERS AND PROVIDES A COPY TO THOSE WHO WISH TO REVIEW IT. THIS NEXT MEETING MIGHT OR MIGHT NOT BE PRIOR TO THE ACTUAL FILING OF THE RETURN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOOKS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>BOOK TAX DEPR 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>