﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:sfsmef="http://www.cchsfs.com/efile/mef" returnVersion="2014v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2015-10-09T10:32:50-04:00</ReturnTs>
    <TaxPeriodEndDt>2015-05-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KIGER TAX AND BUINESS SERVIC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1215 AVERY ST</AddressLine1Txt>
        <CityNm>PARKERSBURG</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>26101</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2014-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>550886644</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRATERNAL ORDER OF EAGLES</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>WILLIAMSTOWN WV INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRAT</BusinessNameControlTxt>
      <PhoneNum>3043759165</PhoneNum>
      <USAddress>
        <AddressLine1Txt>4 MARTIN SQUARE</AddressLine1Txt>
        <CityNm>WILLIAMSTOWN</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>26187</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOE WILTSEY</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <SignatureDt>2015-09-30</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>David Cox CPA</PreparerPersonNm>
      <PTIN>P01379218</PTIN>
      <PhoneNum>3044287505</PhoneNum>
      <PreparationDt>2015-09-30</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2014</TaxYr>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="3" softwareId="14000286" referenceDocumentId="4">
      <PrincipalOfficerNm>JOE WILTSEY</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>4 MARTIN SQUARE</AddressLine1Txt>
        <CityNm>WILLIAMSTOWN</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>26187</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>4916864</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2004</FormationYr>
      <LegalDomicileStateCd>WV</LegalDomicileStateCd>
      <ActivityOrMissionDesc>SOCIAL GATHERINGS TO RAISE MONEY FOR CHARITIES</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>6</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>0</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>18</TotalEmployeeCnt>
      <TotalGrossUBIAmt>88068</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>20099</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>595</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>525</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>188302</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>293559</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>188897</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>294084</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>2575</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>4106</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>77436</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>92341</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>131651</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>139890</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>211662</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>236337</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-22765</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>57747</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>106239</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>87701</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>148512</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>72227</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>-42273</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>15474</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>SOCIAL GATHERINGS TO RAISE MONEY FOR CHARITIES</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <Desc>A FRATERNAL ORGANIZATION TO HAVE SOCIAL GATHERINGS IN ORDER TO RAISE</Desc>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <DonorAdvisedFundInd referenceDocumentId="1">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="1">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="1">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="1">false</CreditCounselingInd>
      <TempOrPermanentEndowmentsInd referenceDocumentId="1">false</TempOrPermanentEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="1">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="1">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="1">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="1">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="1">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="1">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="1">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="1">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="2">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="2">false</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="2">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>
      <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>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</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>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>6</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>0</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</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>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>JAY SMITH</PersonNm>
        <PhoneNum>3046156466</PhoneNum>
        <USAddress>
          <AddressLine1Txt>2711 HARRISON</AddressLine1Txt>
          <CityNm>PARKERSBURG</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26104</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOE WILTSEY</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>6</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>900</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN WILSON</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>4</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>350</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TOM FISHER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>20</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>1865</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SHELBA ANKROM</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>5</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>18053</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROBERT GRAY</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>10</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>525</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARK ERWIN</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>10</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>70</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>21763</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>525</MembershipDuesAmt>
      <TotalContributionsAmt>525</TotalContributionsAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GamingGrossIncomeAmt>4892102</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>4616559</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>275543</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>192880</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>82663</UnrelatedBusinessRevenueAmt>
      </NetIncomeFromGamingGrp>
      <GrossSalesOfInventoryAmt>10607</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>6221</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>4386</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>3071</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>1316</UnrelatedBusinessRevenueAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>ATM FEES</Desc>
        <BusinessCd>713200</BusinessCd>
        <TotalRevenueColumnAmt>12300</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>8610</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>3690</UnrelatedBusinessRevenueAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>OTHER INCOME</Desc>
        <BusinessCd>713200</BusinessCd>
        <TotalRevenueColumnAmt>1330</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>931</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>399</UnrelatedBusinessRevenueAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>13630</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>294084</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>205492</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>88068</UnrelatedBusinessRevenueAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>1706</TotalAmt>
        <ProgramServicesAmt>1706</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>2400</TotalAmt>
        <ProgramServicesAmt>2400</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>21763</TotalAmt>
        <ProgramServicesAmt>21763</ProgramServicesAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>61281</TotalAmt>
        <ProgramServicesAmt>61281</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>9297</TotalAmt>
        <ProgramServicesAmt>9297</ProgramServicesAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>2617</TotalAmt>
        <ProgramServicesAmt>2617</ProgramServicesAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>65</TotalAmt>
        <ProgramServicesAmt>65</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>897</TotalAmt>
        <ProgramServicesAmt>897</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>90750</TotalAmt>
        <ProgramServicesAmt>90750</ProgramServicesAmt>
      </OccupancyGrp>
      <InsuranceGrp>
        <TotalAmt>3634</TotalAmt>
        <ProgramServicesAmt>3634</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <TotalAmt>3335</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <TotalAmt>12069</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <TotalAmt>2786</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <TotalAmt>13022</TotalAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>10715</TotalAmt>
        <ProgramServicesAmt>10715</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>236337</TotalAmt>
        <ProgramServicesAmt>236337</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>92211</BOYAmt>
        <EOYAmt>78389</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>2180</BOYAmt>
        <EOYAmt>3260</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>5182</BOYAmt>
      </AccountsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>11799</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>5747</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>6666</BOYAmt>
        <EOYAmt>6052</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>106239</BOYAmt>
        <EOYAmt>87701</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>30397</BOYAmt>
        <EOYAmt>22255</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <UnsecuredNotesLoansPayableGrp>
        <EOYAmt>49972</EOYAmt>
      </UnsecuredNotesLoansPayableGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>118115</BOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>148512</BOYAmt>
        <EOYAmt>72227</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowSFAS117Ind>X</OrgDoesNotFollowSFAS117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>-42273</BOYAmt>
        <EOYAmt>15474</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>-42273</BOYAmt>
        <EOYAmt>15474</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>106239</BOYAmt>
        <EOYAmt>87701</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>57747</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="1" softwareId="14000286">
      <DisclosedOrgLegCtrlInd>false</DisclosedOrgLegCtrlInd>
      <DisclosedForCharitablePrpsInd>false</DisclosedForCharitablePrpsInd>
      <WrittenPolicyMonitoringInd>false</WrittenPolicyMonitoringInd>
      <InclEscrowCustodialAcctLiabInd>false</InclEscrowCustodialAcctLiabInd>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>10606</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>3940</DepreciationAmt>
        <BookValueAmt>6666</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>6666</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>ACCOUNTS PAYABLE</Desc>
        <Amt>22255</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>LEEJAY VLT PAYABLE</Desc>
        <Amt>29713</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>NOTE PAYABLE - LEEJAY</Desc>
        <Amt>2600</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>RENT PAYABLE</Desc>
        <Amt>13875</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>SALES TAX PAYABLE</Desc>
        <Amt>104</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>PAYROLL LIABILITIES</Desc>
        <Amt>3680</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>72227</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="2" softwareId="14000286">
      <GamingInformationGrp>
        <GrossRevenuePullTabsAmt>13718</GrossRevenuePullTabsAmt>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <GrossRevenueOtherGamingAmt>4878384</GrossRevenueOtherGamingAmt>
        <RentFcltyCostsOtherGamingAmt>72000</RentFcltyCostsOtherGamingAmt>
        <OthDirectExpnssOtherGamingAmt>4544559</OthDirectExpnssOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>false</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>4892102</GrossRevenueTotalGamingAmt>
        <RentFcltyCostsTotalGamingAmt>72000</RentFcltyCostsTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>4544559</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>4616559</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>275543</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>WV</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1.00000</GamingOwnFacilityPct>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>SHIRLEY GRAY</GamingManagerPersonNm>
      <GamingManagerCompensationAmt>28925</GamingManagerCompensationAmt>
      <GamingManagerServicesProvTxt>OVERSIGHT OF GAMBLING OPERATIONS</GamingManagerServicesProvTxt>
      <GamingManagerIsEmployeeInd>X</GamingManagerIsEmployeeInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="4" softwareId="14000286">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990 PART VI LINE 11</FormAndLineReferenceDesc>
        <ExplanationTxt>COPY OF THE TAX RETURN WAS MADE AVAILABLE FOR REVIEW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990 PART VI LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990 PART IX LINE 24 OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>CHARTER FEES 3335 WV lOTTERY DRAFT 12069 EVENTS 2786</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990 PART IX LINE 24 OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>SOCIAL ROOM EXPENSES 13022 RAFFLES 1986 CONTRACT LABOR 675</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990 PART IX LINE 24 OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>GIFTS 780 LICENSES AND PERMITS 2975 MEETING EXPENSE 1045</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990 PART IX LINE 24 OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>BOND 50 DUES AND MEMBERSHIPS 510 REAL ESTATE TAXES 2666</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>