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  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-04-05T10:30:45-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>264256644</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>VIRGINIA L ROSECPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 2856</AddressLine1Txt>
        <CityNm>BANDERA</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>78003</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>746104426</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>AMERICAN LEGION POST 157 BANDERA</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <PhoneNum>8307967528</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 422</AddressLine1Txt>
        <CityNm>BANDERA</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>78003</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DENNIS BIRCHALL BIRCHALL</PersonNm>
      <PersonTitleTxt>ADJUTANT</PersonTitleTxt>
      <PhoneNum>8307967528</PhoneNum>
      <SignatureDt>2025-03-29</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>VIRGINIA L ROSE</PreparerPersonNm>
      <PTIN>P01213301</PTIN>
      <PhoneNum>8306889910</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="ReasonableCauseExplanation">
      <GroupExemptionNum>0925</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <GrossReceiptsAmt>109195</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>20481</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>2633</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>3252</MembershipDuesAmt>
      <InvestmentIncomeAmt>9</InvestmentIncomeAmt>
      <GamingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">82820</GamingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>67106</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>15714</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>42089</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>4009</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>400</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>26893</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>9727</OtherExpensesTotalAmt>
      <TotalExpensesAmt>41029</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>1060</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>133752</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>134812</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>39907</BOYAmt>
        <EOYAmt>40967</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>91600</BOYAmt>
        <EOYAmt>91600</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>2245</BOYAmt>
        <EOYAmt>2245</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>133752</BOYAmt>
        <EOYAmt>134812</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>133752</BOYAmt>
        <EOYAmt>134812</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>SERVING VETERANS AND THE COMMUNITY THEY LIVE IN.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDING A FORUM FOR LOCAL SERVICE VETERANS TO MEET AND DISCUSS ISSUES AFFECTING THEM, PROGRAMS AVAILABLE, EDUCATE THE COMMUNITY ABOUT VETERANS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SUPPORT CONTRIBUTE AND ESTABLISH LOCAL COMMUNITY PROGRAMS THAT KEEP THE SPIRIT OF THE ARMED FORCES ALIVE IN THE MINDS OF EVERYONE</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SERVE VETERANS IN NEED OF FINANCIAL ASSISTANCE, MORAL SUPPORT AND RECOGNITION OF A VETS CONTRIBUTUIONS TO THE UNITED STATES AS A WHOLE</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUSAN JUNKER</PersonNm>
        <TitleTxt>COMMANDER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICK OLIVAREZ</PersonNm>
        <TitleTxt>2ND VICE CDR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DENNIS BIRCHALL</PersonNm>
        <TitleTxt>ADJUTANT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DARRYL SADLER</PersonNm>
        <TitleTxt>FINANCE OFFICER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LUIS ESTELA</PersonNm>
        <TitleTxt>SGT AT ARMS</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>DENNIS BIRCHALL</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 422</AddressLine1Txt>
          <CityNm>BANDERA</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>78003</ZIPCd>
        </USAddress>
        <PhoneNum>2107881404</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <Form720FiledInd>0</Form720FiledInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleG documentId="IRS990ScheduleG">
      <GamingInformationGrp>
        <GrossRevenueBingoAmt>49168</GrossRevenueBingoAmt>
        <CashPrizesBingoAmt>42091</CashPrizesBingoAmt>
        <VolunteerLaborBingoInd>1</VolunteerLaborBingoInd>
        <VolunteerLaborBingoPct>1</VolunteerLaborBingoPct>
        <GrossRevenuePullTabsAmt>33652</GrossRevenuePullTabsAmt>
        <CashPrizesPullTabsAmt>25015</CashPrizesPullTabsAmt>
        <VolunteerLaborPullTabsInd>1</VolunteerLaborPullTabsInd>
        <VolunteerLaborPullTabsPct>1</VolunteerLaborPullTabsPct>
        <GrossRevenueTotalGamingAmt>82820</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>67106</CashPrizesTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>67106</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>15714</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <LicensedInd>1</LicensedInd>
      <LicenseSuspendedEtcInd>0</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>0</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>0</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1</GamingOwnFacilityPct>
      <PersonsWithBooksName>
        <BusinessNameLine1Txt>DENNIS BIRCHALL</BusinessNameLine1Txt>
      </PersonsWithBooksName>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>PO BOX 422</AddressLine1Txt>
        <CityNm>BANDERA</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>78003</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>0</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>0</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BALANCE OF THE CONTRIBUTIONS WERE EACH USD 5,000 OR LESS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>1) OTHER EXPENSES MEMBERSHIP EXPENSES AMOUNT 3070 2) OTHER EXPENSES BANDERA HONOR VETERANS EXPENSES AMOUNT 3305 3) OTHER EXPENSES COMMUNTIY BREAKFASTFOODSUPPLIES AMOUNT 3352</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>1) DESCRIPTION OTHER ASSETS BOY AMOUNT 2245 EOY AMOUNT 2245</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation">
      <ExplanationTxt>SERVING VETERANS AND THE COMMUNIY THEY LIVE IN</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
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