﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-03-06T13:47:30-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>421363298</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MENKE &amp; COMPANY</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>406 AVENUE E PO BOX 135</AddressLine1Txt>
        <CityNm>WEST POINT</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>526560135</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>426118771</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LEAGUE OF UNITED LATIN AMERICAN 304</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LEAG</BusinessNameControlTxt>
      <PhoneNum>6024024868</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 542</AddressLine1Txt>
        <CityNm>FORT MADISON</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>52627</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ERIC MARTINEZ</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>6024024868</PhoneNum>
      <SignatureDt>2025-03-04</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>LAURA A MENKE</PreparerPersonNm>
      <PTIN>P00182503</PTIN>
      <PhoneNum>3198376042</PhoneNum>
      <PreparationDt>2025-03-04</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>98027</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>38472</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>19</InvestmentIncomeAmt>
      <GamingGrossIncomeAmt referenceDocumentId="RetDoc3">25242</GamingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>8954</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>16288</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>34294</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>21148</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>13146</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>67925</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4198</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>14203</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>24099</OtherExpensesTotalAmt>
      <TotalExpensesAmt>42500</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>25425</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>43499</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>68924</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>26030</BOYAmt>
        <EOYAmt>38010</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <EOYAmt>12713</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>17469</BOYAmt>
        <EOYAmt>18201</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>43499</BOYAmt>
        <EOYAmt>68924</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>43499</BOYAmt>
        <EOYAmt>68924</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>SOCIAL CLUB</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SOCIAL CLUB</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>41108</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>41108</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ERIC MARTINEZ</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LORENZO SANCHEZ</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ERICA DARNELL</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CIARA MYERS</PersonNm>
        <TitleTxt>SECRETERY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>true</OrganizationHadUBIInd>
      <OrganizationFiled990TInd>true</OrganizationFiled990TInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>ERIC MARTINEZ</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 542</AddressLine1Txt>
          <CityNm>FORT MADISON</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>52627</ZIPCd>
        </USAddress>
        <PhoneNum>6024024868</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>
    <IRS990ScheduleG documentId="RetDoc3">
      <GamingInformationGrp>
        <GrossRevenueBingoAmt>25242</GrossRevenueBingoAmt>
        <OtherDirectExpensesBingoAmt>8954</OtherDirectExpensesBingoAmt>
        <VolunteerLaborBingoInd>false</VolunteerLaborBingoInd>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <VolunteerLaborOtherGamingInd>false</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>25242</GrossRevenueTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>8954</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>8954</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>16288</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <IndividualWithBooksNm>ERIC MARTINEZ</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>PO BOX 542</AddressLine1Txt>
        <CityNm>FORT MADISON</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>52627</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>BAR SALES INSURANCE 2,449 KITCHEN SUPPLIES 9,898 EXPENSES DONATIONS 5,491 INSURANCE 2,450 MISCELLANEOUS 2,393 NON-INVESTMENT DEPRECIATION 1,418 TOTAL 24,099</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>23,753 25,903 LESS ACCUMULATED DEPRECIATION 6,284 7,702 TOTAL 17,469 18,201</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>