<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-11-01T15:03:42-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>592922169</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SALTMARSH CLEAVELAND AND GUND</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>900 NORTH 12TH AVENUE</AddressLine1Txt>
        <CityNm>PENSACOLA</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32501</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>591789782</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>AMERICAN LEGION POST 340</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <PhoneNum>8504778094</PhoneNum>
      <USAddress>
        <AddressLine1Txt>8890 ASHLAND AVE</AddressLine1Txt>
        <CityNm>PENSACOLA</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>325349306</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LARRY ANDREWS</PersonNm>
      <PersonTitleTxt>COMMANDER</PersonTitleTxt>
      <PhoneNum>8507122660</PhoneNum>
      <SignatureDt>2023-08-08</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>LARRY</PersonFirstNm>
        <PersonLastNm>ANDREWS</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>LISA FAIRBANKS CPA</PreparerPersonNm>
      <PTIN>P00621139</PTIN>
      <PhoneNum>8504358300</PhoneNum>
      <PreparationDt>2023-08-08</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>LARRY ANDREWS</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>8890 ASHLAND AVE</AddressLine1Txt>
        <CityNm>PENSACOLA</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>325349306</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1675952</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1981</FormationYr>
      <LegalDomicileStateCd>FL</LegalDomicileStateCd>
      <ActivityOrMissionDesc>SUPPORT AND PROVIDE ASSISTANCE TO VETERANS AND THEIR FAMILIES. SPONSOR THE BOY SCOUTS AND JUNIOR GIRLS UNIT. ACTIVE IN PROVIDING ASSISTANCE TO THE VETERAN'S HOSPITAL.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>8</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>8</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>9</TotalEmployeeCnt>
      <TotalVolunteersCnt>300</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>37986</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>25985</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>0</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>15</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>39</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>442608</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>401551</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>480609</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>427575</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>24728</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>17819</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>260</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>250</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>53590</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>60491</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>26011</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>206039</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>235367</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>284617</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>313927</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>195992</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>113648</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1079153</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1194802</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>25462</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>27463</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1053691</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1167339</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>SUPPORT AND PROVIDE ASSISTANCE TO VETERANS AND THEIR FAMILIES. SPONSOR THE BOY SCOUTS AND JUNIOR GIRLS UNIT. ACTIVE IN PROVIDING ASSISTANCE TO THE VETERAN'S HOSPITAL.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>165977</ExpenseAmt>
      <RevenueAmt>401551</RevenueAmt>
      <Desc>PROVIDING ASSISTANCE TO VETERANS AND THEIR FAMILIES.</Desc>
      <TotalProgramServiceExpensesAmt>165977</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind>0</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>0</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc1041300001">0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc1041300001">0</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc1041300001">1</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc1041900001">1</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc1041900001">0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd referenceDocumentId="RetDoc1043400001">0</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="RetDoc1043400001">1</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd referenceDocumentId="RetDoc1043400001">0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>19</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>9</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>1</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>8</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>8</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>1</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>1</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>1</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>0</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>0</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>0</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>FL</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>MARTHA HARRIS</PersonNm>
        <PhoneNum>8507231714</PhoneNum>
        <USAddress>
          <AddressLine1Txt>8890 ASHLAND AVE</AddressLine1Txt>
          <CityNm>PENSACOLA</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32534</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>LARRY ANDREWS</PersonNm>
        <TitleTxt>COMMANDER</TitleTxt>
        <AverageHoursPerWeekRt>25.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRIAN HARRIS</PersonNm>
        <TitleTxt>1ST VICE COMMANDER</TitleTxt>
        <AverageHoursPerWeekRt>15.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARTHA HARRIS</PersonNm>
        <TitleTxt>FINANCE OFFICER</TitleTxt>
        <AverageHoursPerWeekRt>15.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CARMEN DAVISON</PersonNm>
        <TitleTxt>2ND VICE COMMANDER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MIKE POPIEL</PersonNm>
        <TitleTxt>3RD VICE COMMANDER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SKIP FREY</PersonNm>
        <TitleTxt>SGT AT ARMS</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRIAN HARRIS</PersonNm>
        <TitleTxt>ADJUTANT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JAKE HIGGINS</PersonNm>
        <TitleTxt>JUDGE ADVOCATE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <MembershipDuesAmt>23739</MembershipDuesAmt>
      <AllOtherContributionsAmt>2246</AllOtherContributionsAmt>
      <TotalContributionsAmt>25985</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>39</TotalRevenueColumnAmt>
        <ExclusionAmt>39</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GamingGrossIncomeAmt>1280035</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>1002020</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>278015</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>278015</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeFromGamingGrp>
      <GrossSalesOfInventoryAmt>355451</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>246357</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>109094</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>109094</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS INCOME</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>14371</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>14371</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>SALES TAX DISCOUNT</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>71</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>71</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>14442</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>427575</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>401551</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>39</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>17819</TotalAmt>
        <ProgramServicesAmt>17819</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <BenefitsToMembersGrp>
        <TotalAmt>250</TotalAmt>
        <ProgramServicesAmt>250</ProgramServicesAmt>
      </BenefitsToMembersGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>55922</TotalAmt>
        <ProgramServicesAmt>55922</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>4569</TotalAmt>
        <ProgramServicesAmt>4569</ProgramServicesAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>30001</TotalAmt>
        <ManagementAndGeneralAmt>30001</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>19084</TotalAmt>
        <ManagementAndGeneralAmt>19084</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>6057</TotalAmt>
        <FundraisingAmt>6057</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>9756</TotalAmt>
        <ManagementAndGeneralAmt>9756</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>89706</TotalAmt>
        <ProgramServicesAmt>45721</ProgramServicesAmt>
        <ManagementAndGeneralAmt>43985</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>3090</TotalAmt>
        <ManagementAndGeneralAmt>3090</ManagementAndGeneralAmt>
      </TravelGrp>
      <InterestGrp>
        <TotalAmt>139</TotalAmt>
        <ProgramServicesAmt>139</ProgramServicesAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>17957</TotalAmt>
        <ProgramServicesAmt>17957</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>3489</TotalAmt>
        <ProgramServicesAmt>3489</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>JANITORIAL</Desc>
        <TotalAmt>31568</TotalAmt>
        <ProgramServicesAmt>15784</ProgramServicesAmt>
        <ManagementAndGeneralAmt>15784</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>ENTERTAINMENT</Desc>
        <TotalAmt>19080</TotalAmt>
        <FundraisingAmt>19080</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SALES TAX</Desc>
        <TotalAmt>2839</TotalAmt>
        <ProgramServicesAmt>2839</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SUPPLIES</Desc>
        <TotalAmt>1859</TotalAmt>
        <ProgramServicesAmt>1224</ProgramServicesAmt>
        <FundraisingAmt>635</FundraisingAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>742</TotalAmt>
        <ProgramServicesAmt>264</ProgramServicesAmt>
        <ManagementAndGeneralAmt>239</ManagementAndGeneralAmt>
        <FundraisingAmt>239</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>313927</TotalAmt>
        <ProgramServicesAmt>165977</ProgramServicesAmt>
        <ManagementAndGeneralAmt>121939</ManagementAndGeneralAmt>
        <FundraisingAmt>26011</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>230595</BOYAmt>
        <EOYAmt>186388</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>85020</BOYAmt>
        <EOYAmt>230059</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>18916</BOYAmt>
        <EOYAmt>18490</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <LandBldgEquipCostOrOtherBssAmt>895330</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>135465</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>744622</BOYAmt>
        <EOYAmt>759865</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>1079153</BOYAmt>
        <EOYAmt>1194802</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>25462</BOYAmt>
        <EOYAmt>27463</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>25462</BOYAmt>
        <EOYAmt>27463</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>1044717</BOYAmt>
        <EOYAmt>1158365</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>8974</BOYAmt>
        <EOYAmt>8974</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1053691</BOYAmt>
        <EOYAmt>1167339</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1079153</BOYAmt>
        <EOYAmt>1194802</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>113648</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>1</AccountantCompileOrReviewInd>
      <AcctCompileOrReviewBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </AcctCompileOrReviewBasisGrp>
      <FSAuditedInd>0</FSAuditedInd>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>30000</OtherCostOrOtherBasisAmt>
        <BookValueAmt>30000</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>302512</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>35081</DepreciationAmt>
        <BookValueAmt>267431</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>127802</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>21386</DepreciationAmt>
        <BookValueAmt>106416</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>435016</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>78998</DepreciationAmt>
        <BookValueAmt>356018</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>759865</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <GamingInformationGrp>
        <GrossRevenuePullTabsAmt>1276820</GrossRevenuePullTabsAmt>
        <CashPrizesPullTabsAmt>1002020</CashPrizesPullTabsAmt>
        <VolunteerLaborPullTabsInd>1</VolunteerLaborPullTabsInd>
        <VolunteerLaborPullTabsPct>1.00000</VolunteerLaborPullTabsPct>
        <GrossRevenueOtherGamingAmt>3215</GrossRevenueOtherGamingAmt>
        <CashPrizesOtherGamingAmt>0</CashPrizesOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>1</VolunteerLaborOtherGamingInd>
        <VolunteerLaborOtherGamingPct>1.00000</VolunteerLaborOtherGamingPct>
        <GrossRevenueTotalGamingAmt>1280035</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>1002020</CashPrizesTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>1002020</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>278015</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>FL</StatesWhereGamingConductedCd>
      <LicensedInd>1</LicensedInd>
      <LicenseSuspendedEtcInd>0</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>0</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>0</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1.00000</GamingOwnFacilityPct>
      <IndividualWithBooksNm>MARTHA HARRIS</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>8890 ASHLAND AVE</AddressLine1Txt>
        <CityNm>PENSACOLA</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>325349306</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>0</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>0</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>0</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>AMERICAN LEGION POST 340 AUXILIARY</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>8890 ASHLAND AVE</AddressLine1Txt>
          <CityNm>PENSCOLA</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32534</ZIPCd>
        </USAddress>
        <RecipientEIN>591789782</RecipientEIN>
        <CashGrantAmt>5600</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>GENERAL SUPPORT</PurposeOfGrantTxt>
      </RecipientTable>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>APPROXIMATELY 750 VOTING MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>GENERAL MEMBERS ELECT MEMBERS OF THE EXECUTIVE COMMITTEE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUALLY</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTANT PROVIDES COPIES TO EACH COMMITTEE MEMBER. THOUGH NOT REQUIRED, INTERNAL AUDITS CONDUCTED ON A QUARTERLY BASIS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AVAILABLE UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII, LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>NO CHANGE FROM PRIOR YEAR</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>AMERICAN LEGION DEPARTMENT OF FLORIDA</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1912-A LEE ROAD</AddressLine1Txt>
          <CityNm>ORLANDO</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32810</ZIPCd>
        </USAddress>
        <EIN>590142062</EIN>
        <PrimaryActivitiesTxt>VETERANS ORGANIZATION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>FL</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(19) &amp; (C)(23)</ExemptCodeSectionTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>1</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>1</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>AMERICAN LEGION DEPARTMENT OF FLORIDA</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>B</TransactionTypeTxt>
        <InvolvedAmt>17819</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH VALUE</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
