﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-08-16T10:17:00-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-05-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>262726811</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>NORTON &amp; SIMS CPAS LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1004 MAIN</AddressLine1Txt>
        <CityNm>WINFIELD</CityNm>
        <StateAbbreviationCd>KS</StateAbbreviationCd>
        <ZIPCd>67156</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>480461006</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SPENCER-RALSTON POST NO 1254</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>VETERANS OF FOREIGN WARS OF THE</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SPEN</BusinessNameControlTxt>
      <PhoneNum>6204424780</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3212 N SUMMIT ST</AddressLine1Txt>
        <CityNm>ARKANSAS CITY</CityNm>
        <StateAbbreviationCd>KS</StateAbbreviationCd>
        <ZIPCd>67005</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MICHAEL B HOLLAND</PersonNm>
      <PersonTitleTxt>QUATERMASTER</PersonTitleTxt>
      <PhoneNum>6204424780</PhoneNum>
      <SignatureDt>2024-08-19</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MICHAEL NORTON</PreparerPersonNm>
      <PTIN>P01399599</PTIN>
      <PhoneNum>6202211932</PhoneNum>
      <PreparationDt>2024-08-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc5">
      <DoingBusinessAsName>
        <BusinessNameLine1Txt>UNITED STATES</BusinessNameLine1Txt>
      </DoingBusinessAsName>
      <PrincipalOfficerNm>MICHAEL B HOLLAND</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>3212 N SUMMIT ST</AddressLine1Txt>
        <CityNm>ARKANSAS CITY</CityNm>
        <StateAbbreviationCd>KS</StateAbbreviationCd>
        <ZIPCd>67005</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>432762</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1951</FormationYr>
      <LegalDomicileStateCd>KS</LegalDomicileStateCd>
      <ActivityOrMissionDesc>VETERANS ORGANIZATIONS FOR THE BENEFIT OF VETERANS AND FAMILIES.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>7</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>7</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>11</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>14463</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>18895</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>1270</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>2400</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>120231</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>117473</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>135964</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>138768</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>59691</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>58572</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>95047</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>81735</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>154738</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>140307</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-18774</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-1539</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>85969</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>93264</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>11258</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>20092</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>74711</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>73172</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>VETERANS ORGANIZATION FOR THE BENEFIT OF VETERANS AND FAMILIES.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <Desc>PRIVATE CLUB MEMBERS</Desc>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc4">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc4">false</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc4">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>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>11</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <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>7</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>7</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>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>SPENCER-RALSTON POST NO 1254</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>VETERANS OF FOREIGN WARS OF THE UNI</BusinessNameLine2Txt>
        </BusinessName>
        <PhoneNum>6204424780</PhoneNum>
        <USAddress>
          <AddressLine1Txt>3212 N SUMMIT ST</AddressLine1Txt>
          <CityNm>ARKANSAS CITY</CityNm>
          <StateAbbreviationCd>KS</StateAbbreviationCd>
          <ZIPCd>67156</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOEL N BEASLEY</PersonNm>
        <TitleTxt>3 YEAR TRUST</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHARLES R CRAVENS</PersonNm>
        <TitleTxt>COMMANDER</TitleTxt>
        <AverageHoursPerWeekRt>4.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MICHAEL B HOLLAND</PersonNm>
        <TitleTxt>QUATERMASTER</TitleTxt>
        <AverageHoursPerWeekRt>21.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TERRY E JUSTICE</PersonNm>
        <TitleTxt>1 YEAR TRUST</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CALEB N MEEK</PersonNm>
        <TitleTxt>2 YEAR TRUST</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CAMERON D VICKERY</PersonNm>
        <TitleTxt>SR VICE COMM</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHARLES R WAGNER</PersonNm>
        <TitleTxt>JR VICE COMM</TitleTxt>
        <AverageHoursPerWeekRt>4.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>1681</MembershipDuesAmt>
      <FundraisingAmt>12255</FundraisingAmt>
      <AllOtherContributionsAmt>4959</AllOtherContributionsAmt>
      <TotalContributionsAmt>18895</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>ROOM RENTAL</Desc>
        <TotalRevenueColumnAmt>2400</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2400</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>2400</TotalProgramServiceRevenueAmt>
      <ContriRptFundraisingEventAmt>12255</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>6758</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>-6758</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GamingGrossIncomeAmt>140395</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>123957</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>16438</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>16438</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeFromGamingGrp>
      <GrossSalesOfInventoryAmt>261448</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>163279</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>98169</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>98169</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>REIMBURSEMENT FROM AUXILLARY</Desc>
        <TotalRevenueColumnAmt>9404</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>9404</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS</Desc>
        <TotalRevenueColumnAmt>220</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>220</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>9624</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>138768</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>126631</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>54134</TotalAmt>
        <ProgramServicesAmt>54134</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>4438</TotalAmt>
        <ProgramServicesAmt>4438</ProgramServicesAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>5908</TotalAmt>
        <ProgramServicesAmt>5908</ProgramServicesAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>5520</TotalAmt>
        <ProgramServicesAmt>5520</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>472</TotalAmt>
        <ProgramServicesAmt>472</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>47846</TotalAmt>
        <ProgramServicesAmt>47846</ProgramServicesAmt>
      </OccupancyGrp>
      <InterestGrp>
        <TotalAmt>585</TotalAmt>
        <ProgramServicesAmt>585</ProgramServicesAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>1551</TotalAmt>
        <ProgramServicesAmt>1551</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>8545</TotalAmt>
        <ProgramServicesAmt>8545</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>CREDIT CARD FEES</Desc>
        <TotalAmt>6271</TotalAmt>
        <ProgramServicesAmt>6271</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>GIFTS FOR MEMBERS</Desc>
        <TotalAmt>1641</TotalAmt>
        <ProgramServicesAmt>1641</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>COMMUNITY SERVICE</Desc>
        <TotalAmt>963</TotalAmt>
        <ProgramServicesAmt>963</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MEMBERSHIP EXPENSE</Desc>
        <TotalAmt>940</TotalAmt>
        <ProgramServicesAmt>940</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>1493</TotalAmt>
        <ProgramServicesAmt>1493</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>140307</TotalAmt>
        <ProgramServicesAmt>140307</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>35228</BOYAmt>
        <EOYAmt>44074</EOYAmt>
      </CashNonInterestBearingGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>850</BOYAmt>
        <EOYAmt>850</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <LandBldgEquipCostOrOtherBssAmt>358985</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>310644</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>49892</BOYAmt>
        <EOYAmt>48341</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>-1</BOYAmt>
        <EOYAmt>-1</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>85969</BOYAmt>
        <EOYAmt>93264</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>3602</BOYAmt>
        <EOYAmt>2763</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>7656</BOYAmt>
        <EOYAmt>17329</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>11258</BOYAmt>
        <EOYAmt>20092</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>74711</BOYAmt>
        <EOYAmt>73172</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>74711</BOYAmt>
        <EOYAmt>73172</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>85969</BOYAmt>
        <EOYAmt>93264</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-1539</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc3">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>30000</OtherCostOrOtherBasisAmt>
        <BookValueAmt>30000</BookValueAmt>
      </LandGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>328985</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>310644</DepreciationAmt>
        <BookValueAmt>18341</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>48341</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc4">
      <GamingInformationGrp>
        <GrossRevenueBingoAmt>66485</GrossRevenueBingoAmt>
        <CashPrizesBingoAmt>51994</CashPrizesBingoAmt>
        <VolunteerLaborBingoInd>false</VolunteerLaborBingoInd>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <GrossRevenueOtherGamingAmt>73910</GrossRevenueOtherGamingAmt>
        <CashPrizesOtherGamingAmt>33887</CashPrizesOtherGamingAmt>
        <OthDirectExpnssOtherGamingAmt>38076</OthDirectExpnssOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>false</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>140395</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>85881</CashPrizesTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>38076</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>123957</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>16438</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <PersonsWithBooksName>
        <BusinessNameLine1Txt>SPENCER-RALSTON POST NO 1254</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>VETERANS OF FOREIGN WARS</BusinessNameLine2Txt>
      </PersonsWithBooksName>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>3212 N SUMMIT ST</AddressLine1Txt>
        <CityNm>ARKANSAS CITY</CityNm>
        <StateAbbreviationCd>KS</StateAbbreviationCd>
        <ZIPCd>67005</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS ELECT BOARD ON AN ANNUAL BASIS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>SUBJECT TO APPROVAL BY MEMBERS VOTES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A DRAFT OF THE FORM 990 WILL BE SENT TO THE QUATERMASTER TO HAVE THE BOARD OF TRUSTEE'S REVIEW PRIOR TO FORM 990 SUBMISSION. COMMENTS OR QUESTIONS BY THE TRUSTEES ARE REQUESTED BACK FROM THE TRUSTEE'S BY A SPECIFIC DATE FOR ANALYSIS PRIOR TO FINAL SUBMISSION OF THE FORM 990.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST. REQUESTS MAY BE SENT TO: SPENCER-RALSTON POST NO 1254 VETERANS OF FOREIGN WARS, 3212 N SUMMIT ST, ARKANSAS CITY, KS 67005.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>