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    <ReturnTs>2026-08-05T10:39:07-04:00</ReturnTs>
    <TaxPeriodEndDt>2026-03-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>460190558</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>AMERICAN LEGION SIDNEY L SMITH POST 24</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <ForeignPhoneNum>6052280736</ForeignPhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 2052</AddressLine1Txt>
        <CityNm>ABERDEEN</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>57402</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Steven J Nemmers</PersonNm>
      <PersonTitleTxt>Finance Office</PersonTitleTxt>
      <PhoneNum>6052280736</PhoneNum>
      <SignatureDt>2026-08-06</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <GroupExemptionNum>0925</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>NA</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>49334</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>20355</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>6873</InvestmentIncomeAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0" referenceDocumentName="IRS990ScheduleG">22106</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>13879</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>8227</SpecialEventsNetIncomeLossAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>35455</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>63251</BenefitsPaidToOrForMembersAmt>
      <OccupancyRentUtltsAndMaintAmt>8781</OccupancyRentUtltsAndMaintAmt>
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      <TotalExpensesAmt>73789</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-38334</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>329382</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>291048</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>267919</BOYAmt>
        <EOYAmt>291048</EOYAmt>
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        <BOYAmt>329382</BOYAmt>
        <EOYAmt>291048</EOYAmt>
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      <PrimaryExemptPurposeTxt>To Promote Americanism in the Community</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>To sponsor Boys State American Legion Baseball and other charitable programs and also to promote Americanism provide color guard and conduct patriotic ceremonies in the community.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Darvin Vetter</PersonNm>
        <TitleTxt>Commander</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Steven J Nemmers</PersonNm>
        <TitleTxt>Finance Officer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
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      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
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      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>STEVEN J NEMMERS</PersonNm>
        <USAddress>
          <AddressLine1Txt>617 S 15th ST</AddressLine1Txt>
          <CityNm>Aberdeen</CityNm>
          <StateAbbreviationCd>SD</StateAbbreviationCd>
          <ZIPCd>57401</ZIPCd>
        </USAddress>
        <PhoneNum>6052284331</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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        <Event1Nm>Turkey Shoot</Event1Nm>
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        <CharitableContriEvent1Amt>0</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>9923</GrossRevenueEvent1Amt>
        <CashPrizesEvent1Amt>5296</CashPrizesEvent1Amt>
        <NonCashPrizesEvent1Amt>0</NonCashPrizesEvent1Amt>
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        <EntertainmentEvent2Amt>0</EntertainmentEvent2Amt>
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        <GrossReceiptsOtherEventsAmt>12183</GrossReceiptsOtherEventsAmt>
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        <CashPrizesOtherEventsAmt>8583</CashPrizesOtherEventsAmt>
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        <GrossReceiptsTotalAmt>22106</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>0</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>22106</GrossRevenueTotalEventsAmt>
        <CashPrizesTotalEventsAmt>13879</CashPrizesTotalEventsAmt>
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        <RentFcltyCostsTotalEventsAmt>0</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>0</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>0</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>0</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>13879</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>8227</NetIncomeSummaryAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| PARADE EXPENSE, $198| OFFICE SUPPLIES, $593| iNSURANCE, $746| INTERNET EXPENSE, $90| LICENSES, $130|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Other assets, $61463, $0|</ExplanationTxt>
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