﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2012v2.3">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-11-13T12:23:00-06:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>383004794</EIN>
      <Name>
        <BusinessNameLine1>AMERICAN VETERANS OF WW II KOREA</BusinessNameLine1>
        <BusinessNameLine2>VIETNAM POST 126 SONS OF AMVETS</BusinessNameLine2>
      </Name>
      <NameControl>AMER</NameControl>
      <Phone>6162436577</Phone>
      <USAddress>
        <AddressLine1>2929 MARSHALL AVE SE</AddressLine1>
        <City>GRAND RAPIDS</City>
        <State>MI</State>
        <ZIPCode>495081301</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>RON GOSSMAN</Name>
      <Title>FINANCE OFFICER</Title>
      <Phone>6162436577</Phone>
      <DateSigned>2013-11-12</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <GrossReceipts>382003</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c typeOf501cOrganization="19">X</Organization501c>
      <WebSite>N/A</WebSite>
      <TypeOfOrganizationAssociation>X</TypeOfOrganizationAssociation>
      <StateLegalDomicile>MI</StateLegalDomicile>
      <ActivityOrMissionDescription>COMMUNITY SERVICE AND VETERANS ASSISTANCE</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>10</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>10</NbrIndependentVotingMembers>
      <TotalNbrEmployees>0</TotalNbrEmployees>
      <TotalNbrVolunteers>15</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsCurrentYear>0</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>1723</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>2400</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>1</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>1</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>35799</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>32405</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>37523</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>34806</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcCurrentYear>0</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>34970</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>33413</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>34970</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>33413</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>2553</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>1393</RevenuesLessExpensesCY>
      <TotalAssetsBOY>29173</TotalAssetsBOY>
      <TotalAssetsEOY>30566</TotalAssetsEOY>
      <TotalLiabilitiesEOY>0</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>29173</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>30566</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>COMMUNITY SERVICE AND VETERANS ASSISTANCE</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>23098</Expense>
      <Description>HEWITT MADIGAN AMVETS POST 126</Description>
      <Activity2>
        <Expense>1075</Expense>
        <Description>VETERANS &amp; COMMUNITY SERVICES</Description>
      </Activity2>
      <Activity3>
        <Description>MEMBER VETERANS ASSISTANCE</Description>
      </Activity3>
      <ActivityOther>
        <Expense>1546</Expense>
        <Description>DUES TO AFFILIATES</Description>
      </ActivityOther>
      <TotalOfOtherProgramServiceExp>1546</TotalOfOtherProgramServiceExp>
      <TotalProgramServiceExpense>25719</TotalProgramServiceExpense>
      <DescribedIn501C3>false</DescribedIn501C3>
      <ScheduleBRequired>false</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc1">false</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc1">false</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc1">false</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc1">false</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc1">false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc1">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc1">false</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc1">false</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc1">false</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc1">false</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc1">false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc1">false</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc1">false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising referenceDocumentId="RetDoc3">false</ProfessionalFundraising>
      <FundraisingActivities referenceDocumentId="RetDoc3">false</FundraisingActivities>
      <Gaming referenceDocumentId="RetDoc3">true</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>false</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>true</ComplianceWithBackupWitholding>
      <NumberOfEmployees>0</NumberOfEmployees>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>10</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>10</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>false</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>false</ConflictOfInterestPolicy>
      <WhistleblowerPolicy>false</WhistleblowerPolicy>
      <DocumentRetentionPolicy>false</DocumentRetentionPolicy>
      <CompensationProcessCEO>false</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>RON GOSSMAN</NamePerson>
        <TelephoneNumber>6162436577</TelephoneNumber>
        <AddressUS>
          <AddressLine1>2929 MARSHALL SE</AddressLine1>
          <City>GRAND RAPIDS</City>
          <State>MI</State>
          <ZIPCode>495081301</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>GEORGE MCNEES</NamePerson>
        <Title>COMMANDER</Title>
        <AverageHoursPerWeek>3.50</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DAN PONIATOWSKI</NamePerson>
        <Title>1ST VICE</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>RON GOSSMAN</NamePerson>
        <Title>FINANCE</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KEVIN BARNETT</NamePerson>
        <Title>3RD VICE</Title>
        <AverageHoursPerWeek>1.50</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DOUG BEEDON</NamePerson>
        <Title>ADJUTANT</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BRIAN LLOYD</NamePerson>
        <Title>2ND VICE</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>GEORGE MCNESS</NamePerson>
        <Title>BINGO CHAIRM</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <ProgramServiceRevenue>
        <Description>MEMBERS DUES</Description>
        <TotalRevenueColumn>2400</TotalRevenueColumn>
        <ExclusionAmount>2400</ExclusionAmount>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>2400</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>1</TotalRevenueColumn>
        <ExclusionAmount>1</ExclusionAmount>
      </InvestmentIncome>
      <GrossIncomeFundraisingEvents>3332</GrossIncomeFundraisingEvents>
      <FundraisingDirectExpenses>2698</FundraisingDirectExpenses>
      <NetIncomeFromFundraisingEvents>
        <TotalRevenueColumn>634</TotalRevenueColumn>
        <ExclusionAmount>634</ExclusionAmount>
      </NetIncomeFromFundraisingEvents>
      <GrossIncomeGaming>367720</GrossIncomeGaming>
      <GamingDirectExpenses>344499</GamingDirectExpenses>
      <NetIncomeFromGaming>
        <TotalRevenueColumn>23221</TotalRevenueColumn>
        <ExclusionAmount>23221</ExclusionAmount>
      </NetIncomeFromGaming>
      <OtherRevenueMisc>
        <Description>MISCELLANEOUS INCOME</Description>
        <TotalRevenueColumn>8550</TotalRevenueColumn>
        <ExclusionAmount>8550</ExclusionAmount>
      </OtherRevenueMisc>
      <TotalOtherRevenue>8550</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>34806</TotalRevenueColumn>
        <ExclusionAmount>34806</ExclusionAmount>
      </TotalRevenue>
      <OfficeExpenses>
        <Total>188</Total>
        <ManagementAndGeneral>188</ManagementAndGeneral>
      </OfficeExpenses>
      <ConferencesMeetings>
        <Total>6180</Total>
        <ManagementAndGeneral>6180</ManagementAndGeneral>
      </ConferencesMeetings>
      <PaymentsToAffiliates>
        <Total>1546</Total>
        <ProgramServices>1546</ProgramServices>
      </PaymentsToAffiliates>
      <OtherExpenses>
        <Description>AMVETS POST 126 GENERAL F</Description>
        <Total>23098</Total>
        <ProgramServices>23098</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>VETERANS &amp; COMMUNITY SERV</Description>
        <Total>1075</Total>
        <ProgramServices>1075</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>BANDS</Description>
        <Total>750</Total>
        <ManagementAndGeneral>750</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>POST TESTIMONIAL DINNER</Description>
        <Total>420</Total>
        <ManagementAndGeneral>420</ManagementAndGeneral>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>156</Total>
        <ManagementAndGeneral>156</ManagementAndGeneral>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>33413</Total>
        <ProgramServices>25719</ProgramServices>
        <ManagementAndGeneral>7694</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>10783</BOY>
        <EOY>9543</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>794</BOY>
        <EOY>3427</EOY>
      </SavingsAndTempCashInvestments>
      <LandBuildingsEquipmentBasis>17596</LandBuildingsEquipmentBasis>
      <LandBuildingsEquipmentBasisNet>
        <BOY>17596</BOY>
        <EOY>17596</EOY>
      </LandBuildingsEquipmentBasisNet>
      <TotalAssets>
        <BOY>29173</BOY>
        <EOY>30566</EOY>
      </TotalAssets>
      <TotalLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </TotalLiabilities>
      <DoNotFollowSFAS117>X</DoNotFollowSFAS117>
      <RetainedEarningsEndowmentEtc>
        <BOY>29173</BOY>
        <EOY>30566</EOY>
      </RetainedEarningsEndowmentEtc>
      <TotalNetAssetsFundBalances>
        <BOY>29173</BOY>
        <EOY>30566</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>29173</BOY>
        <EOY>30566</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>1393</ReconcilationRevenueExpenses>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc1">
      <Equipment>
        <OtherCostOrOtherBasis>17596</OtherCostOrOtherBasis>
        <BookValue>17596</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>17596</TotalOfBookValueLandBuildings>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc3">
      <GamingInformation>
        <GrossRevenueBingo>367720</GrossRevenueBingo>
        <CashPrizesBingo>300228</CashPrizesBingo>
        <OtherDirectExpensesBingo>44271</OtherDirectExpensesBingo>
        <VolunteerLaborBingo>true</VolunteerLaborBingo>
        <VolunteerLaborPercentageBingo>1.00000</VolunteerLaborPercentageBingo>
        <VolunteerLaborPullTabs>true</VolunteerLaborPullTabs>
        <VolunteerLaborPrcntagePullTabs>1.00000</VolunteerLaborPrcntagePullTabs>
        <VolunteerLaborOtherGaming>false</VolunteerLaborOtherGaming>
        <GrossRevenueTotalGaming>367720</GrossRevenueTotalGaming>
        <CashPrizesTotalGaming>300228</CashPrizesTotalGaming>
        <OtherDirectExpensesTotalGaming>44271</OtherDirectExpensesTotalGaming>
        <DirectExpenseSummaryGaming>344499</DirectExpenseSummaryGaming>
        <NetGamingIncomeSummary>23221</NetGamingIncomeSummary>
      </GamingInformation>
      <StatesWhereGamingConducted>MI</StatesWhereGamingConducted>
      <Licensed>true</Licensed>
      <LicenseSuspendedEtc>false</LicenseSuspendedEtc>
      <GamingWithNonmembers>false</GamingWithNonmembers>
      <MemberOfOtherEntity>false</MemberOfOtherEntity>
      <PercentageOfGamingOwnFacility>0.69000</PercentageOfGamingOwnFacility>
      <PercentageOfGamingOthrFacility>0.31000</PercentageOfGamingOthrFacility>
      <NameOfGamingRecKeeperPerson>RON GOSSMAN</NameOfGamingRecKeeperPerson>
      <AddressOfGamingRecKeeperUS>
        <AddressLine1>2929 MARSHALL SE</AddressLine1>
        <City>GRAND RAPIDS</City>
        <State>MI</State>
        <ZIPCode>495081301</ZIPCode>
      </AddressOfGamingRecKeeperUS>
      <ContractWith3rdPartyForGamRev>false</ContractWith3rdPartyForGamRev>
      <CharitableDistribRequired>false</CharitableDistribRequired>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <GeneralExplanation>
        <Identifier>ALL OTHER ACCOMPLISHMENT DESCRIPTION</Identifier>
        <ReturnReference>FORM 990, PAGE 2, PART III, LINE 4D</ReturnReference>
        <Explanation>DUES TO AFFILIATES</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>NO REVIEW WAS OR WILL BE CONDUCTED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>PROVIDES COPIES ON REQUEST OR INSPECTION AT AN OFFICE OF THE ORGANIZATION.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>