<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-11-15T10:13:52-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>200434457</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>RANDALL A RUTHSATZ &amp; CO INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>191 E MARKET ST</AddressLine1Txt>
        <CityNm>SANDUSKY</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44870</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>344176085</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>COMMODORE DENIG AMERICAN LEGION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>POST NO 83</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>COMM</BusinessNameControlTxt>
      <PhoneNum>4196253274</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3615 SOUTH HAYES AVENUE</AddressLine1Txt>
        <CityNm>SANDUSKY</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44870</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TERRY KAUFMAN</PersonNm>
      <PersonTitleTxt>COMMANDER</PersonTitleTxt>
      <PhoneNum>4196253274</PhoneNum>
      <SignatureDt>2023-11-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>TERRY</PersonFirstNm>
        <PersonLastNm>KAUFMAN</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>RANDALL A RUTHSATZ</PreparerPersonNm>
      <PTIN>P00106909</PTIN>
      <PhoneNum>4196255000</PhoneNum>
      <PreparationDt>2023-11-15</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc6">
      <PrincipalOfficerNm>TERRY KAUFMAN</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>3308 CAMPBELL STREET</AddressLine1Txt>
        <CityNm>SANDUSKY</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44870</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>2479957</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <WebsiteAddressTxt>AMERICANLEGIONSANDUSKY.COM</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1934</FormationYr>
      <LegalDomicileStateCd>OH</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO PROVIDE SERVICE AND ACTIVITIES FOR ITS MEMBERS</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>11</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>0</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>18</TotalEmployeeCnt>
      <TotalVolunteersCnt>20</TotalVolunteersCnt>
      <TotalGrossUBIAmt>355609</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>19961</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>15415</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>39402</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>51613</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>207142</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>395826</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>266505</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>462854</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>4800</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>5000</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>247600</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>280853</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>252400</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>285853</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>14105</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>177001</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>500874</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>567520</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>417394</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>307039</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>83480</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>260481</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>TO PROVIDE SERVICE AND ACTIVITIES FOR ITS MEMBERS</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <Desc>THE ACTIVITIES INCLUDE PARTICIPATION IN LOCAL PARADES, PROVIDING COLOR GUARDS, MEMORIAL AND VETERANS DAY ACTIVITIES, ANNUAL PICNIC, OPERATION OF CANTEEN AND OTHER SOCIAL EVENTS FOR MEMBERS</Desc>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc4">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc4">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc4">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc4">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc4">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc4">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc4">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc4">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc4">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc4">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc4">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc4">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc4">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc5">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc5">false</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc5">true</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>26</IRPDocumentCnt>
      <IRPDocumentW2GCnt>19</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>18</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>true</UnrelatedBusIncmOverLimitInd>
      <Form990TFiledInd>true</Form990TFiledInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>11</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>0</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>true</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>TERRY KAUFMAN</PersonNm>
        <PhoneNum>4196253274</PhoneNum>
        <USAddress>
          <AddressLine1Txt>3308 CAMPBELL STREET</AddressLine1Txt>
          <CityNm>SANDUSKY</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44870</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>THOMAS MOWLES</PersonNm>
        <TitleTxt>FINANCE OFCR</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>2800</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KAREN HUSH</PersonNm>
        <TitleTxt>ADJUTANT</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>2200</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROBERT FAUST</PersonNm>
        <TitleTxt>EXECUTIVE BO</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GUY KARRIS</PersonNm>
        <TitleTxt>EXECUTIVE BO</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TIM KLEPPER</PersonNm>
        <TitleTxt>EXECUTIVE BO</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TERRY KAUFMAN</PersonNm>
        <TitleTxt>COMMANDER</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHRIS MALLORY</PersonNm>
        <TitleTxt>2ND VICE COM</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ELLEN MITCHELL</PersonNm>
        <TitleTxt>1ST VICE COM</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GARY MITCHELL</PersonNm>
        <TitleTxt>ADJUTANT</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>5000</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>15415</AllOtherContributionsAmt>
      <TotalContributionsAmt>15415</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>BANQUET HALL RENTAL</Desc>
        <BusinessCd>722511</BusinessCd>
        <TotalRevenueColumnAmt>26683</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>26683</UnrelatedBusinessRevenueAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>DUES</Desc>
        <TotalRevenueColumnAmt>24570</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>24570</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>DUES - SOCIAL MEMBERS</Desc>
        <TotalRevenueColumnAmt>360</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>360</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>51613</TotalProgramServiceRevenueAmt>
      <GamingGrossIncomeAmt>1899993</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>1532377</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>367616</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>367616</UnrelatedBusinessRevenueAmt>
      </NetIncomeFromGamingGrp>
      <GrossSalesOfInventoryAmt>435128</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>484726</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>-49598</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>-49598</UnrelatedBusinessRevenueAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>BINGO HALL RENTAL</Desc>
        <TotalRevenueColumnAmt>66900</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>66900</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS</Desc>
        <BusinessCd>722511</BusinessCd>
        <TotalRevenueColumnAmt>7432</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>7432</UnrelatedBusinessRevenueAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>REBATES</Desc>
        <BusinessCd>722511</BusinessCd>
        <TotalRevenueColumnAmt>3284</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>3284</UnrelatedBusinessRevenueAmt>
      </OtherRevenueMiscGrp>
      <MiscellaneousRevenueGrp>
        <TotalRevenueColumnAmt>192</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>192</UnrelatedBusinessRevenueAmt>
      </MiscellaneousRevenueGrp>
      <OtherRevenueTotalAmt>77808</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>462854</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>91830</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>355609</UnrelatedBusinessRevenueAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>5000</TotalAmt>
        <ManagementAndGeneralAmt>5000</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <AdvertisingGrp>
        <TotalAmt>4575</TotalAmt>
        <ManagementAndGeneralAmt>4575</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <InterestGrp>
        <TotalAmt>20173</TotalAmt>
        <ManagementAndGeneralAmt>20173</ManagementAndGeneralAmt>
      </InterestGrp>
      <PaymentsToAffiliatesGrp>
        <TotalAmt>12700</TotalAmt>
        <ManagementAndGeneralAmt>12700</ManagementAndGeneralAmt>
      </PaymentsToAffiliatesGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>29949</TotalAmt>
        <ManagementAndGeneralAmt>29949</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <OtherExpensesGrp>
        <Desc>CONTRIBUTIONS</Desc>
        <TotalAmt>92858</TotalAmt>
        <ProgramServicesAmt>92858</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>UTILITIES - ELECTRIC</Desc>
        <TotalAmt>23395</TotalAmt>
        <ManagementAndGeneralAmt>23395</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>UTILITIES - GAS</Desc>
        <TotalAmt>18506</TotalAmt>
        <ManagementAndGeneralAmt>18506</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>INSURANCE - LIABILITY</Desc>
        <TotalAmt>18411</TotalAmt>
        <ManagementAndGeneralAmt>18411</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>60286</TotalAmt>
        <ProgramServicesAmt>1500</ProgramServicesAmt>
        <ManagementAndGeneralAmt>58786</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>285853</TotalAmt>
        <ProgramServicesAmt>94358</ProgramServicesAmt>
        <ManagementAndGeneralAmt>191495</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>92129</BOYAmt>
        <EOYAmt>202210</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <BOYAmt>914</BOYAmt>
        <EOYAmt>614</EOYAmt>
      </AccountsReceivableGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>24893</BOYAmt>
        <EOYAmt>11708</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <LandBldgEquipCostOrOtherBssAmt>2865057</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>2512069</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>382938</BOYAmt>
        <EOYAmt>352988</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>500874</BOYAmt>
        <EOYAmt>567520</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <EOYAmt>2480</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>378225</BOYAmt>
        <EOYAmt>296575</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>39169</BOYAmt>
        <EOYAmt>7984</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>417394</BOYAmt>
        <EOYAmt>307039</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>37095</BOYAmt>
        <EOYAmt>125793</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>46385</BOYAmt>
        <EOYAmt>134688</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>83480</BOYAmt>
        <EOYAmt>260481</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>500874</BOYAmt>
        <EOYAmt>567520</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>177001</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc4">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>32370</OtherCostOrOtherBasisAmt>
        <BookValueAmt>32370</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>1784357</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1480272</DepreciationAmt>
        <BookValueAmt>304085</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>251562</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>235029</DepreciationAmt>
        <BookValueAmt>16533</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>796768</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>796768</DepreciationAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>352988</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>BANQUET DEPOSITS</Desc>
        <Amt>4992</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>ACCRUED SALES TAX</Desc>
        <Amt>1704</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>ACCRUED PAYROLL DEDUCTIONS</Desc>
        <Amt>685</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>GIFT CERTIFICATES</Desc>
        <Amt>603</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>7984</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc5">
      <GamingInformationGrp>
        <GrossRevenueBingoAmt>241744</GrossRevenueBingoAmt>
        <CashPrizesBingoAmt>237044</CashPrizesBingoAmt>
        <OtherDirectExpensesBingoAmt>14410</OtherDirectExpensesBingoAmt>
        <VolunteerLaborBingoInd>true</VolunteerLaborBingoInd>
        <VolunteerLaborBingoPct>1.00000</VolunteerLaborBingoPct>
        <GrossRevenuePullTabsAmt>1075886</GrossRevenuePullTabsAmt>
        <CashPrizesPullTabsAmt>831740</CashPrizesPullTabsAmt>
        <OtherDirectExpensesPullTabsAmt>191426</OtherDirectExpensesPullTabsAmt>
        <VolunteerLaborPullTabsInd>true</VolunteerLaborPullTabsInd>
        <VolunteerLaborPullTabsPct>1.00000</VolunteerLaborPullTabsPct>
        <GrossRevenueOtherGamingAmt>582363</GrossRevenueOtherGamingAmt>
        <OthDirectExpnssOtherGamingAmt>257757</OthDirectExpnssOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>false</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>1899993</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>1068784</CashPrizesTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>463593</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>1532377</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>367616</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>OH</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>true</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1.00000</GamingOwnFacilityPct>
      <IndividualWithBooksNm>TERRY KAUFMAN</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>3615 SOUTH HAYES AVENUE</AddressLine1Txt>
        <CityNm>SANDUSKY</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44870</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>true</CntrctWith3rdPrtyForGameRevInd>
      <GamingRevenueReceivedByOrgAmt>310318</GamingRevenueReceivedByOrgAmt>
      <GamingRevenueRtnBy3PrtyAmt>211641</GamingRevenueRtnBy3PrtyAmt>
      <ThirdPartyPersonNm>PLAYTRONICS</ThirdPartyPersonNm>
      <ThirdPartyUSAddress>
        <AddressLine1Txt>2750 SALT SPRINGS ROAD</AddressLine1Txt>
        <CityNm>YOUNGSTOWN</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44509</ZIPCd>
      </ThirdPartyUSAddress>
      <GamingManagerPersonNm>LEANNA PRYOR</GamingManagerPersonNm>
      <GamingManagerCompensationAmt>37291</GamingManagerCompensationAmt>
      <GamingManagerServicesProvTxt>CLUB MANAGER</GamingManagerServicesProvTxt>
      <GamingManagerIsEmployeeInd>X</GamingManagerIsEmployeeInd>
      <CharitableDistributionRqrInd>true</CharitableDistributionRqrInd>
      <DistributedAmt>92858</DistributedAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE G, PAGE 3, PART III, LINE 15C</FormAndLineReferenceDesc>
        <ExplanationTxt>CHARITABLE MANAGEMENT &amp; CAPITAL GRO 5095 WESTERVILLE ROAD COLUMBUS, OH 43231 GROVER GAMING 2200 N WILSON ROAD COLUMBUS, OH 43228</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE G, PAGE 3, PART III, LINE 17B</FormAndLineReferenceDesc>
        <ExplanationTxt>OHIO 92,858</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION. MEMBERS MUST BE VETERANS TO FULLY PARTICIPATE IN THE VOTING PROCESS. SOCIAL MEMBERSHIPS ARE AVAILABLE BUT ARE NOT PERMITTED TO VOTE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS OF THE GOVERNING BODY ARE ELECTED BY ALL MEMBERS OF THE ORGANIZATION PERMITTED TO VOTE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL DECISIONS ARE SUBJECT TO FINAL APPROVAL FROM THE VOTING MEMBERSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A REVIEW HAS BEEN DONE WITH THE COMMANDER AND/OR FINANCE OFFICER OF QUESTIONS, AMOUNTS, ETC. ON THE FORM 990 PRIOR TO FILING. THIS RETURN WILL BE DISCUSSED AND REVIEWED AT A FUTURE EXECUTIVE BOARD AND MEMBERSHIP MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMPENSATION IS VOTED ON BY THE MEMBERSHIP AT THE GENERAL MEETING AS NECESSARY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMPENSATION IS VOTED ON BY THE MEMBERSHIP AT THE GENERAL MEETING AS NECESSARY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>COPIES OF THE GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>MAINTENANCE - EQUIPMENT 0 7,938 0 UTILITIES - WATER 0 7,682 0 MAINTENANCE - BUILDING 0 7,621 0 PROFESSIONAL FEES 0 7,220 0 BANK CARD CHARGES 0 6,288 0 UTILITIES - TELEPHONE 0 5,510 0 LICENSES,FEES &amp; PERMITS 0 5,413 0 TRASH REMOVAL 0 3,682 0 BANK SERVICE CHARGES 0 2,868 0 SUPPLIES - OFFICE 0 2,151 0 EQUIPMENT RENTAL &amp; MAINT 0 1,541 0 BOYS STATE 1,500 0 0 INSURANCE - EMPLOYEE 0 401 0 POSTAGE 0 272 0 DUES &amp; SUBSCRIPTIONS 0 90 0 CASH SHORT 0 55 0 MANAGER COMPLIMENTARIES 0 50 0 TAXES - REAL ESTATE 0 4 0 TOTAL 1,500 58,786 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
