﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2017v2.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2018-08-27T12:38:46-04:00</ReturnTs>
    <TaxPeriodEndDt>2017-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>411797766</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JAMES M ANDERSON LTD</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>911 DAKOTA AVENUE</AddressLine1Txt>
        <CityNm>Wahpeton</CityNm>
        <StateAbbreviationCd>ND</StateAbbreviationCd>
        <ZIPCd>58075</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2017-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>450357995</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>AMERICAN LEGION POST 88</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 88</AddressLine1Txt>
        <CityNm>HANKINSON</CityNm>
        <StateAbbreviationCd>ND</StateAbbreviationCd>
        <ZIPCd>58041</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ARNOLD ALTHOFF</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7016400314</PhoneNum>
      <SignatureDt>2018-08-27</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>JAMES M ANDERSON CPA</PreparerPersonNm>
      <PTIN>P00392713</PTIN>
      <PhoneNum>7015911011</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2017</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="IRS990">
      <PrincipalOfficerNm>TIMOTHY KUEHL</PrincipalOfficerNm>
      <GrossReceiptsAmt>93128</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <GroupExemptionNum>0925</GroupExemptionNum>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1919</FormationYr>
      <LegalDomicileStateCd>ND</LegalDomicileStateCd>
      <ActivityOrMissionDesc>VETERANS SERVICE ORGANIZATION DEVOTED TO MUTUAL HELPFULNESS COMMITTED TO MENTORING YOUTH AND SPONSORSHIP OF WHOLESOME PROGRAMS IN OUR COMMUNITIES ADVOCATING PATRIOTISM AND HONOR PROMOTING STRONG NATIONAL SECURITY AND CONTINUED DEVOTION TO OUR FELLOW SERVICEMEMBERS AND VETERANS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>4</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>0</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>3</TotalEmployeeCnt>
      <TotalVolunteersCnt>10</TotalVolunteersCnt>
      <TotalGrossUBIAmt>15515</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>54161</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>3769</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>1529</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>7</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>9</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>35035</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>38233</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>90732</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>42011</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>16919</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>18310</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>5151</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>4974</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>38239</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>32857</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>60309</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>56141</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>30423</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-14130</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>576286</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>559154</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>20001</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>20000</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>556285</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>539154</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>VETERANS SERVICE ORGANIZATION DEVOTED TO MUTUAL HELPFULNESS COMMITTED TO MENTORING YOUTH AND SPONSORSHIP OF WHOLESOME PROGRAMS IN OUR COMMUNITIES ADVOCATING PATRIOTISM AND HONOR PROMOTING STRONG NATIONAL SECURITY AND CONTINUED DEVOTION TO OUR FELLOW SERVICEMEMBERS AND VETERANS.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>56141</ExpenseAmt>
      <Desc>VETERANS SERVICE ORGANIZATION PROVIDING MANY PROGRAMS AND ACTIVITIES TO STRENGTHEN THE NATION ONE COMMUNITY AT A TIME. AMERICAN LEGION AMATEUR BASEBALL IS AN AMATEUR ATHLETIC ROGRAM DEVOTED TO EDUCATING YOUNG PEOPLES ABOUT THE IMPORTANACE OF SPORTSMANSHIP CITZENSHIP AND FITNESS. COMFORT WARRIOR PROGRAMS TO ADVOCATE AND RAISE DONATIONS AT VARIOUS LEVELS TO HELP VETERANS AND THEIR FAMILIES DURING TIME OF NEED AND SCHOLARSHIP PROGRAMS. IT DEPENDES ENTIRELY ON ACTIVE MEMBERSHIP PARTICIPATION AND VOLUNTEERISM. THE ORGANIZATION BELONGS TO THE PEOPLES IT SERVICES AND IN THE COMMUNITIES IN WHICH IT THRIVES. THIS ORIGANIZATION MAINTAINS A NATION MEMORIAL AND IS INVOLVED IN ITS DEVELPOEMENT OF A NATIONAL RESOURCE LEARNING CENTER TO COMMERATE AND PROMOTE EDUCATION.</Desc>
      <TotalProgramServiceExpensesAmt>56141</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <TempOrPermanentEndowmentsInd>false</TempOrPermanentEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="990D">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="990G">true</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="990G">true</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <LoanOutstandingInd referenceDocumentId="990L">true</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWithOfficerEntInd>false</BusinessRlnWithOfficerEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>3</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>3</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>4</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>0</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>ARNOLD ALTHOFF</PersonNm>
        <PhoneNum>7012427802</PhoneNum>
        <USAddress>
          <AddressLine1Txt>PO BOX 88</AddressLine1Txt>
          <CityNm>HANKINSON</CityNm>
          <StateAbbreviationCd>ND</StateAbbreviationCd>
          <ZIPCd>58041</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>TIMOTHY KUEHL</PersonNm>
        <TitleTxt>PRESIDENT COMMANDER</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RICHARD CROOKS</PersonNm>
        <TitleTxt>VICE PRESIDENT VICE COMMANDER</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RICHARD MEYER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ARNIE ALTHOFF</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>2119</MembershipDuesAmt>
      <GovernmentGrantsAmt>1650</GovernmentGrantsAmt>
      <TotalContributionsAmt>3769</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>9</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>9</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <FundraisingGrossIncomeAmt>43788</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>28273</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>15515</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>15515</UnrelatedBusinessRevenueAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GamingGrossIncomeAmt>45463</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>22844</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>22619</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>22619</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeFromGamingGrp>
      <OtherRevenueMiscGrp>
        <Desc>EXPENSE REIMBURSEMENT</Desc>
        <BusinessCd>812900</BusinessCd>
        <TotalRevenueColumnAmt>99</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>99</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>99</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>42011</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>22727</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>15515</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>18310</TotalAmt>
        <ProgramServicesAmt>18310</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>4974</TotalAmt>
        <ProgramServicesAmt>4974</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>995</TotalAmt>
        <ProgramServicesAmt>995</ProgramServicesAmt>
      </FeesForServicesAccountingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>371</TotalAmt>
        <ProgramServicesAmt>371</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>5720</TotalAmt>
        <ProgramServicesAmt>5720</ProgramServicesAmt>
      </OccupancyGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>1830</TotalAmt>
        <ProgramServicesAmt>1830</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>14950</TotalAmt>
        <ProgramServicesAmt>14950</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>6373</TotalAmt>
        <ProgramServicesAmt>6373</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>DUES SUBSCRIPTIONS</Desc>
        <TotalAmt>2396</TotalAmt>
        <ProgramServicesAmt>2396</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>LICENSES TAXES</Desc>
        <TotalAmt>222</TotalAmt>
        <ProgramServicesAmt>222</ProgramServicesAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>56141</TotalAmt>
        <ProgramServicesAmt>56141</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>65948</BOYAmt>
        <EOYAmt>48480</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>10163</BOYAmt>
        <EOYAmt>10258</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <LandBldgEquipCostOrOtherBssAmt>654020</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>153604</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>500175</BOYAmt>
        <EOYAmt>500416</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>576286</BOYAmt>
        <EOYAmt>559154</EOYAmt>
      </TotalAssetsGrp>
      <LoansFromOfficersDirectorsGrp>
        <BOYAmt>20000</BOYAmt>
        <EOYAmt>20000</EOYAmt>
      </LoansFromOfficersDirectorsGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>1</BOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>20001</BOYAmt>
        <EOYAmt>20000</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsSFAS117Ind>X</OrganizationFollowsSFAS117Ind>
      <UnrestrictedNetAssetsGrp>
        <BOYAmt>556285</BOYAmt>
        <EOYAmt>539154</EOYAmt>
      </UnrestrictedNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>556285</BOYAmt>
        <EOYAmt>539154</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>576286</BOYAmt>
        <EOYAmt>559154</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-14130</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>-3001</PriorPeriodAdjustmentsAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="990D">
      <LandGrp>
        <InvestmentCostOrOtherBasisAmt>622</InvestmentCostOrOtherBasisAmt>
        <BookValueAmt>622</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <InvestmentCostOrOtherBasisAmt>565748</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>66074</DepreciationAmt>
        <BookValueAmt>499674</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <InvestmentCostOrOtherBasisAmt>12995</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>12995</DepreciationAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <InvestmentCostOrOtherBasisAmt>74655</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>74535</DepreciationAmt>
        <BookValueAmt>120</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>500416</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="990G">
      <FundraisingEventInformationGrp>
        <Event1Nm>FOOD BEV</Event1Nm>
        <GrossReceiptsEvent1Amt>43788</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>43788</GrossRevenueEvent1Amt>
        <FoodAndBeverageEvent1Amt>24706</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>3567</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>43788</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>43788</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>24706</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>3567</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>28273</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>15515</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
      <GamingInformationGrp>
        <GrossRevenueBingoAmt>981</GrossRevenueBingoAmt>
        <CashPrizesBingoAmt>794</CashPrizesBingoAmt>
        <VolunteerLaborBingoInd>true</VolunteerLaborBingoInd>
        <VolunteerLaborBingoPct>0.90000</VolunteerLaborBingoPct>
        <GrossRevenuePullTabsAmt>44482</GrossRevenuePullTabsAmt>
        <RentFacilityCostsPullTabsAmt>7275</RentFacilityCostsPullTabsAmt>
        <OtherDirectExpensesPullTabsAmt>14775</OtherDirectExpensesPullTabsAmt>
        <VolunteerLaborPullTabsInd>true</VolunteerLaborPullTabsInd>
        <VolunteerLaborPullTabsPct>0.90000</VolunteerLaborPullTabsPct>
        <GrossRevenueTotalGamingAmt>45463</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>794</CashPrizesTotalGamingAmt>
        <RentFcltyCostsTotalGamingAmt>7275</RentFcltyCostsTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>14775</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>22844</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>22619</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>ND</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <GamingOtherFacilityPct>1.000</GamingOtherFacilityPct>
      <IndividualWithBooksNm>SANDY FOSSUM</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>PO BOX 88</AddressLine1Txt>
        <CityNm>HANKINSON</CityNm>
        <StateAbbreviationCd>ND</StateAbbreviationCd>
        <ZIPCd>58041</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CharitableDistributionRqrInd>true</CharitableDistributionRqrInd>
      <DistributedAmt>15859</DistributedAmt>
    </IRS990ScheduleG>
    <IRS990ScheduleL documentId="990L">
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>DWIGHT BOUCHER</PersonNm>
        <RelationshipWithOrgTxt>MEMBER</RelationshipWithOrgTxt>
        <LoanPurposeTxt>EDUCATIONAL CENTER</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>20000</OriginalPrincipalAmt>
        <BalanceDueAmt>20000</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>false</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>false</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>20000</TotalBalanceDueAmt>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING BOARD OF DIRETORS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>PER TRANSACTION REVIEW OF ALL OPERATIONS AND TRANSACTIONS INVOLVING KEY PERSONAL AND BOARD MEMBERS. ANNUAL REVIEW OF ALL PROCEEDURES AND RESULTS OF EACH TRANSACTIONS IDENTIFIED IN THOSE AREAS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>