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    <Timestamp>2012-06-01T15:53:26-04:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>Uustal &amp; Tedesco</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>321 West Davie Boulevard</AddressLine1>
        <City>Fort Lauderdale</City>
        <State>FL</State>
        <ZIPCode>33315</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>596200723</EIN>
      <Name>
        <BusinessNameLine1>James Carl Frederick Post NUM157 Inc</BusinessNameLine1>
      </Name>
      <NameControl>JAME</NameControl>
      <USAddress>
        <AddressLine1>1791 Mears Parkway</AddressLine1>
        <City>Margate</City>
        <State>FL</State>
        <ZIPCode>33063</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>William Gallagher</Name>
      <Title>Cammander</Title>
      <Phone>9549710882</Phone>
      <DateSigned>2012-06-01</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Thomas J Tedesco Jr CPA Esq</Name>
      <Phone>9544631776</Phone>
      <DatePrepared>2012-06-01</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
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    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <NameOfPrincipalOfficerPerson>William Gallagher</NameOfPrincipalOfficerPerson>
      <GrossReceipts>161424</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <GroupExemptionNumber>0925</GroupExemptionNumber>
      <Organization501c typeOf501cOrganization="19">X</Organization501c>
      <WebSite>alpost157.org</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1998</YearFormation>
      <StateLegalDomicile>FL</StateLegalDomicile>
      <ActivityOrMissionDescription>Provide an Establishment for Veterans and Servicement to congregate</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>7</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>7</NbrIndependentVotingMembers>
      <TotalNbrEmployees>0</TotalNbrEmployees>
      <TotalNbrVolunteers>14</TotalNbrVolunteers>
      <TotalGrossUBI>138624</TotalGrossUBI>
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      <InvestmentIncomeCurrentYear>0</InvestmentIncomeCurrentYear>
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      <OtherRevenueCurrentYear>138624</OtherRevenueCurrentYear>
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      <TotalRevenueCurrentYear>161424</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
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      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>172357</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>171921</OtherExpensesCurrentYear>
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      <TotalExpensesCurrentYear>171921</TotalExpensesCurrentYear>
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      <TotalAssetsBOY>20236</TotalAssetsBOY>
      <TotalAssetsEOY>9739</TotalAssetsEOY>
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      <NetAssetsOrFundBalancesBOY>20236</NetAssetsOrFundBalancesBOY>
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      <SignificantChange>false</SignificantChange>
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      <Description>The organization collects membership dues from its members and uses the funds to maintain an establishment for its members to congregate For 2011 there were 570 members all of whom paid a 40 contribution to the organization Of the amount contrib uted 21 goes back to the parent organization The American Legion Department of Florida</Description>
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      <DescribedIn501C3>false</DescribedIn501C3>
      <ScheduleBRequired>false</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <DonorAdvisedFunds>false</DonorAdvisedFunds>
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      <CollectionsOfArt>false</CollectionsOfArt>
      <CreditCounseling>false</CreditCounseling>
      <TermOrPermanentEndowments>false</TermOrPermanentEndowments>
      <ReportLandBldgEquip>false</ReportLandBldgEquip>
      <ReportInvestOthSecurities>false</ReportInvestOthSecurities>
      <ReportProgRelInvest>false</ReportProgRelInvest>
      <ReportOtherAssets>false</ReportOtherAssets>
      <ReportOtherLiabilities>false</ReportOtherLiabilities>
      <ReportFin48Footnote>false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt>false</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt>false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
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      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>false</ComplianceWithBackupWitholding>
      <NumberOfEmployees>0</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>false</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>true</UnrelatedBusinessIncome>
      <Form990-TFiled>true</Form990-TFiled>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <QuidProQuoContributions>false</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
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      <PremiumsPaid>false</PremiumsPaid>
      <Form8899Filed>false</Form8899Filed>
      <Form1098CFiled>false</Form1098CFiled>
      <ExcessBusinessHoldings>false</ExcessBusinessHoldings>
      <TaxableDistributions>false</TaxableDistributions>
      <DistributionToDonor>false</DistributionToDonor>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>7</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>7</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>false</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>false</ConflictOfInterestPolicy>
      <WhistleblowerPolicy>false</WhistleblowerPolicy>
      <DocumentRetentionPolicy>false</DocumentRetentionPolicy>
      <CompensationProcessCEO>false</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <WrittenPolicyOrProcedure>false</WrittenPolicyOrProcedure>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>William Gallagher</NamePerson>
        <TelephoneNumber>9739710882</TelephoneNumber>
        <AddressUS>
          <AddressLine1>1791 Mears Parkway</AddressLine1>
          <City>Margate</City>
          <State>FL</State>
          <ZIPCode>33063</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>Don Turner</NamePerson>
        <Title>Board Member</Title>
        <AverageHoursPerWeek>10.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
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      <Form990PartVIISectionA>
        <NamePerson>John White</NamePerson>
        <Title>Board Member</Title>
        <AverageHoursPerWeek>10.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Paul Allaire</NamePerson>
        <Title>Board Member</Title>
        <AverageHoursPerWeek>10.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
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        <NamePerson>Victor De Lalla</NamePerson>
        <Title>Board Member</Title>
        <AverageHoursPerWeek>10.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Don Rollins</NamePerson>
        <Title>Adjutant</Title>
        <AverageHoursPerWeek>10.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Doug Rodes</NamePerson>
        <Title>Service Officer</Title>
        <AverageHoursPerWeek>10.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>EDarle Lukehart</NamePerson>
        <Title>Historian</Title>
        <AverageHoursPerWeek>10.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Frank Orefice</NamePerson>
        <Title>Finance Officer</Title>
        <AverageHoursPerWeek>10.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Frank Orefice</NamePerson>
        <Title>Service OffEditor</Title>
        <AverageHoursPerWeek>10.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Frank Tooley</NamePerson>
        <Title>Chaplain</Title>
        <AverageHoursPerWeek>10.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Jack Sherouse</NamePerson>
        <Title>Sergeant At Arms</Title>
        <AverageHoursPerWeek>10.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Jeff Colopsy</NamePerson>
        <Title>2nd Vice Commander</Title>
        <AverageHoursPerWeek>10.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>William Gallagher</NamePerson>
        <Title>Commander</Title>
        <AverageHoursPerWeek>10.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>William Gallagher</NamePerson>
        <Title>1st Vice Commander</Title>
        <AverageHoursPerWeek>10.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
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        <OtherCompensation>0</OtherCompensation>
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      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
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      <FormersListed>false</FormersListed>
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      <MembershipDues>22800</MembershipDues>
      <TotalContributions>22800</TotalContributions>
      <OtherRevenueMisc>
        <Description>FoodBeverages from Hal</Description>
        <BusinessCode>722410</BusinessCode>
        <TotalRevenueColumn>138624</TotalRevenueColumn>
        <UnrelatedBusinessRevenue>138624</UnrelatedBusinessRevenue>
      </OtherRevenueMisc>
      <TotalOtherRevenue>138624</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>161424</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>0</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>138624</UnrelatedBusinessRevenue>
        <ExclusionAmount>0</ExclusionAmount>
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      <FeesForServicesAccounting>
        <Total>1875</Total>
        <ProgramServices>1875</ProgramServices>
      </FeesForServicesAccounting>
      <FeesForServicesOther>
        <Total>19359</Total>
        <ProgramServices>19359</ProgramServices>
      </FeesForServicesOther>
      <PaymentsToAffiliates>
        <Total>12125</Total>
        <ProgramServices>12125</ProgramServices>
      </PaymentsToAffiliates>
      <OtherExpenses>
        <Description>Beverages for Bar</Description>
        <Total>79236</Total>
        <ProgramServices>79236</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Utilities - Electric</Description>
        <Total>17106</Total>
        <ProgramServices>17106</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Sales Tax</Description>
        <Total>9821</Total>
        <ProgramServices>9821</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Maintenance - Post</Description>
        <Total>7235</Total>
        <ProgramServices>7235</ProgramServices>
      </OtherExpenses>
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        <Total>25164</Total>
        <ProgramServices>25164</ProgramServices>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>171921</Total>
        <ProgramServices>171921</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
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      <CashNonInterestBearing>
        <BOY>20236</BOY>
        <EOY>9739</EOY>
      </CashNonInterestBearing>
      <TotalAssets>
        <BOY>20236</BOY>
        <EOY>9739</EOY>
      </TotalAssets>
      <TotalLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
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      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>20236</BOY>
        <EOY>9739</EOY>
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        <BOY>20236</BOY>
        <EOY>9739</EOY>
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      <TotalLiabNetAssetsFundBalances>
        <BOY>20236</BOY>
        <EOY>9739</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>-10497</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
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      <FSAudited>false</FSAudited>
    </IRS990>
    <IRS990ScheduleO documentId="990O">
      <GeneralExplanation>
        <Identifier>01. Form 990 governing body review (Part VI, line 11)</Identifier>
        <Explanation>No review was or will be conducted</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>02. Governing documents, etc, available to public (Part VI, line 19)</Identifier>
        <Explanation>No documents available to the public</Explanation>
      </GeneralExplanation>
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