﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-10-30T07:18:13-07:00</ReturnTs>
    <TaxPeriodEndDt>2025-04-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>331830197</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KOAM CPAS LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>650 SENTRY PARKWAY</AddressLine1Txt>
        <CityNm>BLUE BELL</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>19422</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-05-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>232378709</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>AMERICAN VETERANS OF WW II POST 100</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <PhoneNum>2157225320</PhoneNum>
      <USAddress>
        <AddressLine1Txt>4009 O STREET</AddressLine1Txt>
        <CityNm>PHILADELPHIA</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>19124</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Jonathan N Poles</PersonNm>
      <PersonTitleTxt>Commander</PersonTitleTxt>
      <PhoneNum>2157225320</PhoneNum>
      <SignatureDt>2025-10-27</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Geon Yeop Kim</PreparerPersonNm>
      <PTIN>P02388562</PTIN>
      <PhoneNum>4842220243</PhoneNum>
      <PreparationDt>2025-10-30</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="IRS990EZ-01" referenceDocumentId="IRS990ScheduleO-01">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>17811</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>0</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>450</MembershipDuesAmt>
      <InvestmentIncomeAmt>0</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>17361</OtherRevenueTotalAmt>
      <TotalRevenueAmt>17811</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>6768</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>10152</OtherExpensesTotalAmt>
      <TotalExpensesAmt>16920</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>891</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>82021</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>82912</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>3440</BOYAmt>
        <EOYAmt>4331</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>78581</BOYAmt>
        <EOYAmt>78581</EOYAmt>
      </LandAndBuildingsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>82021</BOYAmt>
        <EOYAmt>82912</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>82021</BOYAmt>
        <EOYAmt>82912</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROMOTES WELFARE OF VETS AND FAMILIES</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>See Additional Data Table</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JONATHAN N POLES</PersonNm>
        <TitleTxt>COMMANDER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EFRAIN DELGADO</PersonNm>
        <TitleTxt>MANAGER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>YASHIRA DELGADO</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>MR JONATHAN N POLES</PersonNm>
        <USAddress>
          <AddressLine1Txt>7751A WAGNER WAY</AddressLine1Txt>
          <CityNm>ELKINS PARK</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>19027</ZIPCd>
        </USAddress>
        <PhoneNum>2672056564</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="24020153">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>VENDING 3298.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>BAR, CANTEEN OPERATION 4515.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>HALL RENTAL 6076.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>FOOD 3472.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>LIQUOR TAX</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>BEER PURCHASE 2335.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>LIQUOR PURCHASE 3553.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>SUPPLIES/FOOD 4264.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>