﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2011v1.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2012-10-15T12:38:37-05:00</Timestamp>
    <TaxPeriodEndDate>2012-05-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>DONNA M NOWAK CPA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>1 FRAMINGHAM LN</AddressLine1>
        <City>SHOREHAM</City>
        <State>NY</State>
        <ZIPCode>11786</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-06-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>112001022</EIN>
      <Name>
        <BusinessNameLine1>AMERICAN LEGION</BusinessNameLine1>
        <BusinessNameLine2>1120 FEUSTAL KURDT</BusinessNameLine2>
      </Name>
      <NameControl>AMER</NameControl>
      <Phone>6312269225</Phone>
      <USAddress>
        <AddressLine1>80 HERBERT STREET</AddressLine1>
        <City>LINDENHURST</City>
        <State>NY</State>
        <ZIPCode>11757</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ARTHUR CLEMENS</Name>
      <Title>FINANCE OFFICER</Title>
      <Phone>6312269225</Phone>
      <DateSigned>2012-10-06</DateSigned>
    </Officer>
    <Preparer>
      <Name>DONNA M NOWAK</Name>
      <Phone>6318215784</Phone>
      <DatePrepared>2012-10-15</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="3">
    <IRS990EZ documentId="RetDoc3" referenceDocumentId="RetDoc2">
      <GroupExemptionNumber>0925</GroupExemptionNumber>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>N/A</WebSite>
      <Organization501c typeOf501cOrganization="19">X</Organization501c>
      <GrossReceipts>108312</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>4451</ContributionsGiftsGrantsEtc>
      <MembershipDues>6230</MembershipDues>
      <InvestmentIncome>78</InvestmentIncome>
      <GamingGrossIncome>4196</GamingGrossIncome>
      <SpecialEventsDirectExpenses>722</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>3474</SpecialEventsNetIncomeLoss>
      <GrossSalesOfInventory>93357</GrossSalesOfInventory>
      <CostOfGoodsSold>51553</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>41804</GroProfitLossSalesOfInventory>
      <TotalRevenue>56037</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>1850</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>3600</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>20300</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>768</PrintingPublicationsPostage>
      <OtherExpensesTotal>33751</OtherExpensesTotal>
      <TotalExpenses>60269</TotalExpenses>
      <ExcessOrDeficitForYear>-4232</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>274891</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>270659</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>32975</BOY>
        <EOY>39629</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal>
        <BOY>241916</BOY>
        <EOY>231030</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>274891</BOY>
        <EOY>270659</EOY>
      </TotalAssets>
      <NetAssetsOrFundBalances>
        <BOY>274891</BOY>
        <EOY>270659</EOY>
      </NetAssetsOrFundBalances>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>SOCIALIZATION OF WAR VETERANS</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>DONATIONS-LOCAL CHARITIES AND SCHOLARSHIPS ARE GIVEN IN THE COMMUNITY.</DescriptionProgramServiceAccom>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>MEMBERSHIP DUES - A PORTION OF DUES COLLECTED ARE REMITTED TO THE NATIONAL AMERICAN LEGION FOR MEMBERSHIP.</DescriptionProgramServiceAccom>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>SOCIALIZATION OF WAR VETERANS</DescriptionProgramServiceAccom>
      </ProgramServiceAccomplishment>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">VICTOR DIAZ</PersonName>
        <AddressUS>
          <AddressLine1>915 N NIAGARA AVENUE</AddressLine1>
          <City>LINDENHURST</City>
          <State>NY</State>
          <ZIPCode>11757</ZIPCode>
        </AddressUS>
        <Title>COMMANDER</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">JEFF CASSILL</PersonName>
        <AddressUS>
          <AddressLine1>106 CLAREMONT AVENUE</AddressLine1>
          <City>WEST BABYLON</City>
          <State>NY</State>
          <ZIPCode>11704</ZIPCode>
        </AddressUS>
        <Title>HOUSE CHAIRM</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">JOHN DEPERT</PersonName>
        <AddressUS>
          <AddressLine1>185 INLET DRIVE</AddressLine1>
          <City>LINDENHURST</City>
          <State>NY</State>
          <ZIPCode>11757</ZIPCode>
        </AddressUS>
        <Title>ADJUTANT</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">ARTHUR CLEMENS</PersonName>
        <AddressUS>
          <AddressLine1>309 34TH STREET</AddressLine1>
          <City>LINDENHURST</City>
          <State>NY</State>
          <ZIPCode>11757</ZIPCode>
        </AddressUS>
        <Title>FINANCE</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">AJ DONOHUE</PersonName>
        <AddressUS>
          <AddressLine1>709 S STRONGS RD</AddressLine1>
          <City>LINDENHURST</City>
          <State>NY</State>
          <ZIPCode>11757</ZIPCode>
        </AddressUS>
        <Title>1ST VICE COM</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">REX JEFFRIES</PersonName>
        <AddressUS>
          <AddressLine1>631 CENTER AVENUE</AddressLine1>
          <City>LINDENHURST</City>
          <State>NY</State>
          <ZIPCode>11757</ZIPCode>
        </AddressUS>
        <Title>V ADJUTANT</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>POST COMMANDER</NamePerson>
        <AddressUS>
          <AddressLine1>80 HERBERT ST</AddressLine1>
          <City>LINDENHURST</City>
          <State>NY</State>
          <ZIPCode>11757</ZIPCode>
        </AddressUS>
        <TelephoneNumber>6312269225</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc2">
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>EXPENSES ADVERTISING AND PROMOTION 62 OFFICE 681 CONFERENCES/MEETINGS 515 INSURANCE 8,074 REPAIRS &amp; MAINTENANCE 6,761 MEMBERSHIP DUES 6,401 UNIFORMS 370 NON-INVESTMENT DEPRECIATION 10,887 TOTAL 33,751</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER ASSETS</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 24</ReturnReference>
        <Explanation>FIXED ASSETS 379,360 379,360 LESS ACCUMULATED DEPRECIATION 137,444 148,330 TOTAL 241,916 231,030</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER LIABILITIES</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 26</ReturnReference>
        <Explanation>BANK TERM LOAN 0 0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ALL OTHER ACCOMPLISHMENT</Identifier>
        <ReturnReference>FORM 990-EZ, PART III, LINE 31</ReturnReference>
        <Explanation>SOCIALIZATION OF WAR VETERANS</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <CompensationExplanation documentId="RetDoc1">
      <Compensation>
        <PersonName>VICTOR DIAZ</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>JEFF CASSILL</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>JOHN DEPERT</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>ARTHUR CLEMENS</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>AJ DONOHUE</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>REX JEFFRIES</PersonName>
      </Compensation>
    </CompensationExplanation>
  </ReturnData>
</Return>