{"success":true,"data":{"_id":222424071,"filings":[{"Organization":{"value":null,"Person":["JAMES L OMAHEN","MILTON R SCHERER","RAYMON BARRINGER","EDWARD BENTLYEWSKI","KENNETH MORIN","RAYMOND BALLARD"],"Title":["COMMANDER","FIRST VICE COMMANDER","SECOND VICE COMMANDER","THIRD VICE COMMANDER","CHAPLAIN","HISTORIAN"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Support veterans, their families and their community","year":2019,"name":"CHARLES JACOBI AMERICAN LEGION POST 183","phone":6075638031,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES L OMAHEN","year_formation":null,"state_legal_domicile":"NY","total_volunteers":10,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"22 UNION ST, SIDNEY, NY, 13838, USA","city":"SIDNEY","state":"NY","country":"USA","zip_code":13838},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":6,"Total Gross UBI":12243,"Net unrelated business taxable income":-159,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":215961,"Contributions":{"value":28225,"Other contributions":20938,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":7287,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":29289,"Total revenue":{"value":29289,"HALL RENTAL":24942,"OUTSIDE RENTALS":4347},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":111,"Investment income total":111,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":158336,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":1579,"Net income from gaming":95630,"Net income":61127,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":218765,"Grant expense":{"value":15131,"Grants to domestic orgs":0,"Grants to domestic individuals":15131,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":69387,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":62806,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":6581},"Other expenses":{"value":134247,"Management services":0,"Legal":0,"Accounting":550,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1080,"Office expenses":4630,"Information technology":0,"Royalties":0,"Occupancy":74854,"Travel":0,"Conferences and meetings":300,"Interest":5,"Payments to affiliates":7174,"Depreciation and depletion":16778,"Insurance":22930,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":5946,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":210736,"Management And General Expenses":8029,"Fundraising Expenses":0}},"Assets":{"value":132422,"Non-interest bearing cash":38220,"Savings and temp cash investments":56188,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":3500,"Prepaid expenses deferred charges":0,"Land, building, equipment":34514,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":132422,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9632985166731424,"percentile":0.8645521335986401},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.012983825783359033,"percentile":0.3535287309400105},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.6053162068886705,"percentile":0.29327223979181366},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.04368802550615855,"percentile":0.5068560352561823},"Revenue Growth":{"score":0.08269541887993097,"percentile":0.7202794853424737},"Asset Growth":{"score":-0.021090440036329924,"percentile":0.2422007010712883},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6749086978511505,"percentile":0.7999289254443109}},"source_xml":"202021329349300122_public.xml"},{"Organization":{"value":null,"Person":["JAMES L OMAHEN","MILTON R SCHERER","RAYMON BARRINGER","EDWARD BENTLYEWSKI","KENNETH MORIN","RAYMOND BALLARD"],"Title":["COMMANDER","FIRST VICE COMMANDER","SECOND VICE COMMANDER","THIRD VICE COMMANDER","CHAPLAIN","HISTORIAN"],"Hours":[12.0,10.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,12671,0,0],"Direct compensation":[0,0,0,12671,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Support veterans, their families and their community","year":2017,"name":"CHARLES JACOBI AMERICAN LEGION POST 183","phone":6075638031,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES L OMAHEN","year_formation":null,"state_legal_domicile":"NY","total_volunteers":10,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"22 UNION ST, SIDNEY, NY, 13838, USA","city":"SIDNEY","state":"NY","country":"USA","zip_code":13838},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":7,"Total Gross UBI":-840,"Net unrelated business taxable income":-840,"Number of employees":7,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":143903,"Contributions":{"value":12150,"Other contributions":3941,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":8209,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":23522,"Total revenue":{"value":23522,"HALL RENTAL":19141,"OUTSIDE RENTALS":4381},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":118,"Investment income total":118,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":108113,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":2531,"Net income from gaming":58296,"Net income":47286,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":147235,"Grant expense":{"value":3850,"Grants to domestic orgs":0,"Grants to domestic individuals":3850,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":60314,"Current officers":12671,"Disqualified persons":0,"Other salaries and wages":42601,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":5042},"Other expenses":{"value":83071,"Management services":0,"Legal":0,"Accounting":500,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":934,"Office expenses":8403,"Information technology":0,"Royalties":0,"Occupancy":24081,"Travel":0,"Conferences and meetings":0,"Interest":784,"Payments to affiliates":0,"Depreciation and depletion":16778,"Insurance":18920,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":12671,"LICENSES AND PERMITS":3270,"DUES TO NATIONAL ORGANIZATION":7087,"OTHER TAXES PAID":2314},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":127854,"Management And General Expenses":19381,"Fundraising Expenses":0}},"Assets":{"value":122627,"Non-interest bearing cash":23039,"Savings and temp cash investments":28037,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":3500,"Prepaid expenses deferred charges":0,"Land, building, equipment":68051,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":10209,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":10209,"Other liabilities":0},"Fund balance":{"value":112418,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":112418,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8683668964580432,"percentile":0.7213744532074469},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.0231544860079359,"percentile":0.33211363531219384},"Liabilities to Assets Ratio":{"score":0.08325246479160381,"percentile":0.3430867799676517},"Operating Reserve Ratio":{"score":0.832865826739566,"percentile":0.3735261230263008},"Officer Compensation Ratio":{"score":0.08605970047882637,"percentile":0.6012555511546255},"Program Expense Growth":{"score":-0.0671813329238884,"percentile":0.17409453805095282},"Revenue Growth":{"score":0.02576419338184994,"percentile":0.4937596781052737},"Asset Growth":{"score":-0.04142601118695405,"percentile":0.18282748224121886},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5351549227062626,"percentile":0.41476102930515524}},"source_xml":"201801329349300705_public.xml"},{"Organization":{"value":null,"Person":["SCOTT FINCH","RALPH GRAY","RAYMOND BARRINGER","MILTON SCHERER","SCOTT DEVOST","MARK LEE"],"Title":["Director","Director","Vice Commander","1ST VICE-CMDR","COMMANDER","Treasurer"],"Hours":[0.0,0.0,0.0,10.0,10.0,15.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Program revenues are used to provide scholarships to veteran's children as well as donations to promote community activities","year":2014,"name":"CHARLES JACOBI AMERICAN LEGION POST 183","phone":6075638031,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":"NY","total_volunteers":null,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"22 UNION ST, SIDNEY, NY, 13838, USA","city":"SIDNEY","state":"NY","country":"USA","zip_code":13838},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":0,"Number of employees total":9,"Total Gross UBI":906,"Net unrelated business taxable income":null,"Number of employees":9,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":133583,"Contributions":{"value":6026,"Other contributions":6026,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":5350,"Total revenue":5350,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":499,"Investment income total":499,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":121708,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":62496,"Net income from gaming":0,"Net income":59212,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":144904,"Grant expense":{"value":1200,"Grants to domestic orgs":0,"Grants to domestic individuals":1200,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":60529,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":56048,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":4481},"Other expenses":{"value":83175,"Management services":0,"Legal":0,"Accounting":650,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":1511,"Information technology":0,"Royalties":0,"Occupancy":27879,"Travel":0,"Conferences and meetings":400,"Interest":915,"Payments to affiliates":0,"Depreciation and depletion":2203,"Insurance":13757,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":28444,"SUPPLIES":9392,"DONATIONS":9109,"DUES & SUBSCRIPTIONS":5782,"EQUIPMENT REPAIRS":4161},"All other expenses":7416},"Functional Expenses":{"value":null,"Program Service Expenses":142169,"Management And General Expenses":532,"Fundraising Expenses":0}},"Assets":{"value":128646,"Non-interest bearing cash":7864,"Savings and temp cash investments":14771,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":2500,"Prepaid expenses deferred charges":0,"Land, building, equipment":103511,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":11110,"Sum of Total Liabilities":0,"Accounts payable, accrued":2217,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":8893},"Fund balance":{"value":117536,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":117536,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9811254347706068,"percentile":0.89147708506199},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.08474880785728722,"percentile":0.2395224957654658},"Liabilities to Assets Ratio":{"score":0.08636102171851437,"percentile":0.33962355362623786},"Operating Reserve Ratio":{"score":0.8878015789764258,"percentile":0.39064608380442495},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5691456401703605,"percentile":0.5142584078059621}},"source_xml":"201521359349301812_public.xml"},{"Organization":{"value":null,"Person":["ED BENTLYEWSKI","MILTON SCHERER","JACK DEFFLER","JAMES OMAHEN","ROBIN STACY","RAYMOND BALLARD","BRUCE GERKIN"],"Title":["COMMANDER","1ST VICE COMMANDER","2ND VICE COMMANDER","3RD VICE COMMANDER","TREASURER","HISTORIAN","STG AT ARMS"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide support to veterns, their familes and their community","year":2024,"name":"CHARLES JACOBI AMERICAN LEGION","phone":6075638031,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ED BENTLYEWSKI","year_formation":1946,"state_legal_domicile":"NY","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"22 UNION ST, SIDNEY, NY, 13838, USA","city":"SIDNEY","state":"NY","country":"USA","zip_code":13838},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":260577,"Contributions":{"value":40595,"Other contributions":7757,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":8287,"Campaigns":24551,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":70897,"Total revenue":{"value":70897,"BANQUET INCOME":18576,"BAR INCOME":48267,"OTHER":4054},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":528,"Investment income total":528,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":148557,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":62989,"Net income":85568,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":269439,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":104102,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":95414,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":8688},"Other expenses":{"value":165337,"Management services":0,"Legal":300,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1179,"Office expenses":7068,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":36442,"Insurance":5301,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":36530,"EQUIPMENT EXPENSER":10078,"DUES EXPENSE":6938,"DONATION EXPENSE":19514},"All other expenses":78517},"Functional Expenses":{"value":null,"Program Service Expenses":269439,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":135511,"Non-interest bearing cash":42072,"Savings and temp cash investments":17053,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":3500,"Prepaid expenses deferred charges":0,"Land, building, equipment":72886,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":135511,"Net assets without donor restriction":135511,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.034009141251914024,"percentile":0.3117255072117006},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.5029375851305862,"percentile":0.2523113685035484},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.04015514010307645,"percentile":0.49227078640035443},"Revenue Growth":{"score":0.038667729564114135,"percentile":0.5561894939066607},"Asset Growth":{"score":-0.027808148446313925,"percentile":0.21995796263738052},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6864034719846224,"percentile":0.824850016488737}},"source_xml":"202531329349302663_public.xml"},{"Organization":{"value":null,"Person":["JAMES L OMAHEN","MILTON R SCHERER","RAYMON BARRINGER","EDWARD BENTLYEWSKI","KENNETH MORIN","RAYMOND BALLARD"],"Title":["PAST COMMANDER","FIRST VICE COMMANDER","SECOND VICE COMMANDER","COMMANDER","CHAPLAIN","HISTORIAN"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Support veterans, their families and their communities","year":2023,"name":"CHARLES JACOBI AMERICAN LEGION POST 183","phone":6075638031,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"EDWARD BENTLYEWSKI","year_formation":null,"state_legal_domicile":"NY","total_volunteers":10,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"22 UNION ST, SIDNEY, NY, 13838, USA","city":"SIDNEY","state":"NY","country":"USA","zip_code":13838},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":41099,"Contributions":{"value":3790,"Other contributions":2469,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":1321,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1775,"Total revenue":{"value":1775,"HALL RENTAL":1425,"OUTSIDE RENTAL":350},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1351,"Investment income total":1351,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":34183,"Other total":1990,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":18011,"Net income":14182,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":33149,"Grant expense":{"value":1801,"Grants to domestic orgs":0,"Grants to domestic individuals":1801,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":20188,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":15092,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":5096},"Other expenses":{"value":11160,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":103,"Office expenses":1007,"Information technology":0,"Royalties":0,"Occupancy":8878,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":1172,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":31977,"Management And General Expenses":1172,"Fundraising Expenses":0}},"Assets":{"value":82900,"Non-interest bearing cash":64933,"Savings and temp cash investments":15467,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":2500,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":82900,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9646444839965006,"percentile":0.8665131351050889},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.19343536339083675,"percentile":0.7496328983412202},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":2.500829587619536,"percentile":0.6713864411705208},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.014461477396275813,"percentile":0.3812254659593265},"Revenue Growth":{"score":0.021100550732168304,"percentile":0.4702791353838668},"Asset Growth":{"score":-0.03948305121001669,"percentile":0.18734746596905316},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7260920377032011,"percentile":0.8880579747591334}},"source_xml":"202411309349302071_public.xml"},{"Organization":{"value":null,"Person":["SCOTT FINCH","RALPH GRAY","RAYMOND BARRINGER","MILTON SCHERER","MARK LEE","JAMES L OMAHEN","EDWARD BENTLYEWSKI","RAYMOND C BALLARD"],"Title":["Chaplain","Director","Vice Commander","Treasurer","Judge Advocate","COMMANDER","VICE COMMANDER","HISTORIAN"],"Hours":[1.0,2.0,10.0,2.0,7.0,12.0,1.0,1.0],"Total Compensation":[0,0,0,0,4620,0,0,0],"Direct compensation":[0,0,0,0,4620,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Program revenues are used to provide scholarships to veteran's children as well as donations to promote community activities","year":2015,"name":"CHARLES JACOBI AMERICAN LEGION POST 183","phone":6075638031,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":"NY","total_volunteers":null,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"22 UNION ST, SIDNEY, NY, 13838, USA","city":"SIDNEY","state":"NY","country":"USA","zip_code":13838},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":0,"Number of employees total":7,"Total Gross UBI":-1124,"Net unrelated business taxable income":-1126,"Number of employees":7,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":158394,"Contributions":{"value":17284,"Other contributions":17284,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":6615,"Total revenue":6615,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":163,"Investment income total":163,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":134332,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":68692,"Net income from gaming":0,"Net income":65640,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":148104,"Grant expense":{"value":800,"Grants to domestic orgs":0,"Grants to domestic individuals":800,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":62446,"Current officers":4620,"Disqualified persons":0,"Other salaries and wages":50070,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":7756},"Other expenses":{"value":84858,"Management services":0,"Legal":0,"Accounting":700,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":81,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":30855,"Travel":910,"Conferences and meetings":0,"Interest":1039,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":13767,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":32303,"SUPPLIES":13092,"DONATIONS":9684,"DUES & SUBSCRIPTIONS":6732,"Printing and Publications":2795},"All other expenses":5203},"Functional Expenses":{"value":null,"Program Service Expenses":142856,"Management And General Expenses":628,"Fundraising Expenses":0}},"Assets":{"value":153083,"Non-interest bearing cash":18334,"Savings and temp cash investments":22954,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":3500,"Prepaid expenses deferred charges":0,"Land, building, equipment":108295,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":25257,"Sum of Total Liabilities":0,"Accounts payable, accrued":3307,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":21950},"Fund balance":{"value":127826,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":127826,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9645654405012694,"percentile":0.866399547259794},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.06496458199174211,"percentile":0.5570877980809423},"Liabilities to Assets Ratio":{"score":0.16498892757523698,"percentile":0.272978108361888},"Operating Reserve Ratio":{"score":1.0336182682439368,"percentile":0.43309192182543393},"Officer Compensation Ratio":{"score":0.031194295900178252,"percentile":0.8535496376884145},"Program Expense Growth":{"score":-0.02940293651302826,"percentile":0.2372864290604721},"Revenue Growth":{"score":0.10697566545350745,"percentile":0.7790582529898363},"Asset Growth":{"score":-0.0018640046123490593,"percentile":0.3113254441552674},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5970253163084969,"percentile":0.596775486997696}},"source_xml":"201613199349309896_public.xml"},{"Organization":{"value":null,"Person":["JAMES L OMAHEN","MILTON R SCHERER","RAYMON BARRINGER","EDWARD BENTLYEWSKI","KENNETH MORIN","RAYMOND BALLARD"],"Title":["COMMANDER","FIRST VICE COMMANDER","SECOND VICE COMMANDER","THIRD VICE COMMANDER","CHAPLAIN","HISTORIAN"],"Hours":[12.0,10.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,11663,0,0],"Direct compensation":[0,0,0,11663,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Support veterans, their families and their community","year":2018,"name":"CHARLES JACOBI AMERICAN LEGION POST 183","phone":6075638031,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES L OMAHEN","year_formation":null,"state_legal_domicile":"NY","total_volunteers":10,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"22 UNION ST, SIDNEY, NY, 13838, USA","city":"SIDNEY","state":"NY","country":"USA","zip_code":13838},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":7,"Total Gross UBI":-478,"Net unrelated business taxable income":1165,"Number of employees":7,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":193522,"Contributions":{"value":20478,"Other contributions":13313,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":7165,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":27507,"Total revenue":{"value":27507,"HALL RENTAL":22881,"OUTSIDE RENTALS":4626},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":100,"Investment income total":100,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":145437,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":2154,"Net income from gaming":87734,"Net income":55549,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":170714,"Grant expense":{"value":14303,"Grants to domestic orgs":0,"Grants to domestic individuals":14303,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":58956,"Current officers":11663,"Disqualified persons":0,"Other salaries and wages":41317,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":5976},"Other expenses":{"value":97455,"Management services":0,"Legal":0,"Accounting":500,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1139,"Office expenses":11060,"Information technology":0,"Royalties":0,"Occupancy":41065,"Travel":0,"Conferences and meetings":0,"Interest":1187,"Payments to affiliates":0,"Depreciation and depletion":16759,"Insurance":14337,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":11408,"LICENSES AND PERMITS":4327,"DUES TO NATIONAL ORGANIZATION":7081},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":150271,"Management And General Expenses":20443,"Fundraising Expenses":0}},"Assets":{"value":135226,"Non-interest bearing cash":25367,"Savings and temp cash investments":55067,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":3500,"Prepaid expenses deferred charges":0,"Land, building, equipment":51292,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":135226,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":135226,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8802500087866256,"percentile":0.7397412452772429},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.11785740122570043,"percentile":0.6524451670875555},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.7921201541759902,"percentile":0.36027297681871545},"Officer Compensation Ratio":{"score":0.0683189427932097,"percentile":0.6722888412329485},"Program Expense Growth":{"score":-0.019251240114379016,"percentile":0.26179454859078954},"Revenue Growth":{"score":0.06441985659940512,"percentile":0.6622272317630271},"Asset Growth":{"score":-0.02691386697716493,"percentile":0.22280503091403087},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.66016833663055,"percentile":0.7661521127481635}},"source_xml":"201911299349301221_public.xml"},{"Organization":{"value":null,"Person":["JAMES L OMAHEN","MILTON R SCHERER","RAYMON BARRINGER","EDWARD BENTLYEWSKI","KENNETH MORIN","RAYMOND BALLARD"],"Title":["PAST COMMANDER","FIRST VICE COMMANDER","SECOND VICE COMMANDER","COMMANDER","CHAPLAIN","HISTORIAN"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Support veterans, their families and their communities","year":2022,"name":"CHARLES JACOBI AMERICAN LEGION POST 183","phone":6075638031,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"EDWARD BENTLYEWSKI","year_formation":null,"state_legal_domicile":"NY","total_volunteers":10,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"22 UNION ST, SIDNEY, NY, 13838, USA","city":"SIDNEY","state":"NY","country":"USA","zip_code":13838},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":6,"Total Gross UBI":20846,"Net unrelated business taxable income":null,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":269341,"Contributions":{"value":27513,"Other contributions":18056,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":9457,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":20846,"Total revenue":{"value":20846,"OUTSIDE RENTAL":2350,"HALL RENTAL":18496},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":594,"Investment income total":594,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":220388,"Other total":45179,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":102221,"Net income":72988,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":366496,"Grant expense":{"value":17519,"Grants to domestic orgs":0,"Grants to domestic individuals":17519,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":109974,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":82048,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":27926},"Other expenses":{"value":239003,"Management services":0,"Legal":0,"Accounting":560,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":265,"Office expenses":4569,"Information technology":2405,"Royalties":0,"Occupancy":160010,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":7482,"Depreciation and depletion":0,"Insurance":5424,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":58288,"EQUIPMENT":35931,"LICENSES":5591,"SALES TAX":12364,"PROGRAM":4402},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":300526,"Management And General Expenses":8042,"Fundraising Expenses":0}},"Assets":{"value":70783,"Non-interest bearing cash":58784,"Savings and temp cash investments":9499,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":2500,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":70783,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8199980354492272,"percentile":0.6511846165000443},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.36071374205932255,"percentile":0.09772821902553641},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.19313444075788003,"percentile":0.11217763661926346},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.06630269093936159,"percentile":0.5878876710474112},"Revenue Growth":{"score":0.07223251751454787,"percentile":0.6887753716490413},"Asset Growth":{"score":-0.02833396256052293,"percentile":0.21830719572325769},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.561522195493267,"percentile":0.49151754975568873}},"source_xml":"202331329349307428_public.xml"},{"Organization":{"value":null,"Person":["JAMES L OMAHEN","MILTON R SCHERER","RAYMON BARRINGER","JAMES M LOUDEN","EDWARD BENTLYEWSKI","SCOTT FINCH","RAYMOND BALLARD","MARK LEE"],"Title":["COMMANDER","FIRST VICE COMMANDER","SECOND VICE COMMANDER","TREASURER","THIRD VICE COMMANDER","CHAPLAIN","HISTORIAN","JUDGE ADVOCATE"],"Hours":[12.0,10.0,1.0,2.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,500,0,0,0,0],"Direct compensation":[0,0,0,500,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Support veterans and their families and their community","year":2016,"name":"CHARLES JACOBI AMERICAN LEGION POST 183","phone":6075638031,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES OMAHEN","year_formation":null,"state_legal_domicile":"NY","total_volunteers":null,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"22 UNION ST, SIDNEY, NY, 13838, USA","city":"SIDNEY","state":"NY","country":"USA","zip_code":13838},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":7,"Total Gross UBI":-1052,"Net unrelated business taxable income":-1052,"Number of employees":7,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":138834,"Contributions":{"value":15933,"Other contributions":8664,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":7269,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":14791,"Total revenue":14791,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":77,"Investment income total":77,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":108033,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":7716,"Net income from gaming":55735,"Net income":44582,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":150910,"Grant expense":{"value":7177,"Grants to domestic orgs":0,"Grants to domestic individuals":7177,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":57689,"Current officers":9600,"Disqualified persons":0,"Other salaries and wages":43185,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":4904},"Other expenses":{"value":86044,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":944,"Office expenses":4923,"Information technology":0,"Royalties":0,"Occupancy":32113,"Travel":0,"Conferences and meetings":0,"Interest":1060,"Payments to affiliates":0,"Depreciation and depletion":23466,"Insurance":16733,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":6805,"DUES TO NATIONAL ORGANIZATION":6555,"STATE INCOME TAX":250},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":100024,"Management And General Expenses":27420,"Fundraising Expenses":0}},"Assets":{"value":133361,"Non-interest bearing cash":17556,"Savings and temp cash investments":27919,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":3500,"Prepaid expenses deferred charges":0,"Land, building, equipment":84386,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":17611,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":17611,"Other liabilities":0},"Fund balance":{"value":115750,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":115750,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.662805645749122,"percentile":0.5178848493148478},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.08698157511848682,"percentile":0.23698941789344688},"Liabilities to Assets Ratio":{"score":0.13205509856704734,"percentile":0.2972751801361119},"Operating Reserve Ratio":{"score":0.8837121463123716,"percentile":0.38941312489908064},"Officer Compensation Ratio":{"score":0.003313233052812935,"percentile":0.9875870981227781},"Program Expense Growth":{"score":-0.11443462699921708,"percentile":0.13020168791629141},"Revenue Growth":{"score":0.04010843597556614,"percentile":0.5628149102524154},"Asset Growth":{"score":-0.025567860119497673,"percentile":0.22723614013239218},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.48630478972556446,"percentile":0.28897706435687026}},"source_xml":"201701349349301205_public.xml"},{"Organization":{"value":null,"Person":["SCOTT FINCH","MILTON SCHERER","SCOTT DEVOST","MARK LEE","RALPH GRAY","RAYMOND BARRINGER"],"Title":["Director","1ST VICE-CMDR","COMMANDER","Treasurer","Director","Vice Commander"],"Hours":[0.0,10.0,10.0,15.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Program revenues are used to provide scholarships to veteran's children as well as donations to promote community activities","year":2013,"name":"CHARLES JACOBI AMERICAN LEGION POST 183","phone":6075638031,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":"NY","total_volunteers":null,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"22 UNION ST, SIDNEY, NY, 13838, USA","city":"SIDNEY","state":"NY","country":"USA","zip_code":13838},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":0,"Number of employees total":11,"Total Gross UBI":667,"Net unrelated business taxable income":820,"Number of employees":11,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":128413,"Contributions":{"value":8989,"Other contributions":8989,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":6591,"Total revenue":6591,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":366,"Investment income total":366,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":112467,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":62250,"Net income from gaming":0,"Net income":50217,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":153183,"Grant expense":{"value":1600,"Grants to domestic orgs":0,"Grants to domestic individuals":1600,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":73444,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":62959,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":10485},"Other expenses":{"value":78139,"Management services":0,"Legal":0,"Accounting":1200,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":779,"Information technology":459,"Royalties":0,"Occupancy":29043,"Travel":0,"Conferences and meetings":700,"Interest":996,"Payments to affiliates":0,"Depreciation and depletion":157,"Insurance":13319,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":24148,"DONATIONS":7946,"DUES & SUBSCRIPTIONS":6547,"SUPPLIES":6267,"EQUIPMENT REPAIRS":3388},"All other expenses":7338},"Functional Expenses":{"value":null,"Program Service Expenses":151411,"Management And General Expenses":1615,"Fundraising Expenses":0}},"Assets":{"value":153624,"Non-interest bearing cash":4428,"Savings and temp cash investments":39816,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":2500,"Prepaid expenses deferred charges":0,"Land, building, equipment":104674,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":2206},"Liabilities":{"value":24767,"Sum of Total Liabilities":0,"Accounts payable, accrued":2587,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":8000,"Secured mortgages and notes payable":14180,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":128857,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":128857,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9884321367253547,"percentile":0.9033190207277678},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.1928932428959685,"percentile":0.15501136308285093},"Liabilities to Assets Ratio":{"score":0.16121829922407957,"percentile":0.27553041215404606},"Operating Reserve Ratio":{"score":1.0028789095395703,"percentile":0.42455215056447126},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.551039930942046,"percentile":0.46037493527995754}},"source_xml":"201431359349306013_public.xml"},{"Organization":{"value":null,"Person":["JAMES L OMAHEN","MILTON R SCHERER","RAYMON BARRINGER","EDWARD BENTLYEWSKI","KENNETH MORIN","RAYMOND BALLARD"],"Title":["COMMANDER","FIRST VICE COMMANDER","SECOND VICE COMMANDER","THIRD VICE COMMANDER","CHAPLAIN","HISTORIAN"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Support veterans, their families and their community","year":2020,"name":"CHARLES JACOBI AMERICAN LEGION POST 183","phone":6075638031,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES OMAHEN","year_formation":null,"state_legal_domicile":"NY","total_volunteers":10,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"22 UNION ST, SIDNEY, NY, 13838, USA","city":"SIDNEY","state":"NY","country":"USA","zip_code":13838},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":6,"Total Gross UBI":4324,"Net unrelated business taxable income":null,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":40900,"Contributions":{"value":1260,"Other contributions":735,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":525,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":4324,"Total revenue":{"value":4324,"HALL RENTAL":3424,"OUTSIDE RENTAL":900},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":488,"Investment income total":488,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":34828,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":23012,"Net income":11816,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":51472,"Grant expense":{"value":2849,"Grants to domestic orgs":0,"Grants to domestic individuals":2849,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":23960,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":17098,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":6862},"Other expenses":{"value":24663,"Management services":0,"Legal":0,"Accounting":325,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":492,"Office expenses":1585,"Information technology":0,"Royalties":0,"Occupancy":7319,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":1301,"Depreciation and depletion":8379,"Insurance":1480,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":3782,"LICENSES AND DUES":2734,"TOOLS":685,"DELIVERY":363},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":49846,"Management And General Expenses":1626,"Fundraising Expenses":0}},"Assets":{"value":121850,"Non-interest bearing cash":33854,"Savings and temp cash investments":58361,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":3500,"Prepaid expenses deferred charges":0,"Land, building, equipment":26135,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":121850,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9684100093254585,"percentile":0.8720165064890077},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.2584841075794621,"percentile":0.1265134727582546},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":2.3673064967360897,"percentile":0.6584101600178972},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.028172367641491974,"percentile":0.24000536417706583},"Revenue Growth":{"score":-0.007451212056287001,"percentile":0.33939993577559646},"Asset Growth":{"score":-0.02360097770607569,"percentile":0.23384845970942802},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5907882947514773,"percentile":0.5783634973561025}},"source_xml":"202140889349300039_public.xml"},{"Organization":{"value":null,"Person":["JAMES L OMAHEN","MILTON R SCHERER","RAYMON BARRINGER","EDWARD BENTLYEWSKI","KENNETH MORIN","RAYMOND BALLARD"],"Title":["PAST COMMANDER","FIRST VICE COMMANDER","SECOND VICE COMMANDER","COMMANDER","CHAPLAIN","HISTORIAN"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Support veterans, their families and their communities","year":2021,"name":"CHARLES JACOBI AMERICAN LEGION POST 183","phone":6075638031,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"EDWARD BENTLYEWSKI","year_formation":null,"state_legal_domicile":"NY","total_volunteers":10,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"22 UNION ST, SIDNEY, NY, 13838, USA","city":"SIDNEY","state":"NY","country":"USA","zip_code":13838},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":6,"Total Gross UBI":18672,"Net unrelated business taxable income":null,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":287355,"Contributions":{"value":25306,"Other contributions":16623,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":8683,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":18672,"Total revenue":{"value":18672,"HALL RENTAL":16297,"OUTSIDE RENTAL":2375},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2053,"Investment income total":2053,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":241324,"Other total":45772,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":111251,"Net income":84301,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":241267,"Grant expense":{"value":12952,"Grants to domestic orgs":0,"Grants to domestic individuals":12952,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":102055,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":77171,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":24884},"Other expenses":{"value":126260,"Management services":0,"Legal":0,"Accounting":560,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":493,"Office expenses":6613,"Information technology":1205,"Royalties":0,"Occupancy":75289,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":6853,"Depreciation and depletion":0,"Insurance":2465,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":32782,"EQUIPMENT":9342,"LICENSES":7308,"PROGRAMS":4392,"SALES TAX":11740},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":214806,"Management And General Expenses":26461,"Fundraising Expenses":0}},"Assets":{"value":167938,"Non-interest bearing cash":91546,"Savings and temp cash investments":53892,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":2500,"Prepaid expenses deferred charges":0,"Land, building, equipment":20000,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":167938,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8903248268515793,"percentile":0.7553013703044316},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.16038697778009778,"percentile":0.711912884458103},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.6960670128944282,"percentile":0.3270388635679741},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.018909465546953306,"percentile":0.400246443662002},"Revenue Growth":{"score":0.05491919784296238,"percentile":0.6264337454165921},"Asset Growth":{"score":-0.0003109842670068395,"percentile":0.3177131943881775},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6910737210338864,"percentile":0.8333993616089007}},"source_xml":"202201339349300325_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["ED BENTLYEWSKI","MILTON SCHERER","JACK DEFFLER","JAMES OMAHEN","ROBIN STACY","RAYMOND BALLARD","BRUCE GERKIN"],"Title":["COMMANDER","1ST VICE COMMANDER","2ND VICE COMMANDER","3RD VICE COMMANDER","TREASURER","HISTORIAN","STG AT ARMS"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide support to veterns, their familes and their community","year":2024,"name":"CHARLES JACOBI AMERICAN LEGION","phone":6075638031,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ED BENTLYEWSKI","year_formation":1946,"state_legal_domicile":"NY","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"22 UNION ST, SIDNEY, NY, 13838, USA","city":"SIDNEY","state":"NY","country":"USA","zip_code":13838},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":260577,"Contributions":{"value":40595,"Other contributions":7757,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":8287,"Campaigns":24551,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":70897,"Total revenue":{"value":70897,"BANQUET INCOME":18576,"BAR INCOME":48267,"OTHER":4054},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":528,"Investment income total":528,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":148557,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":62989,"Net income":85568,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":269439,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":104102,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":95414,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":8688},"Other expenses":{"value":165337,"Management services":0,"Legal":300,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1179,"Office expenses":7068,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":36442,"Insurance":5301,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":36530,"EQUIPMENT EXPENSER":10078,"DUES EXPENSE":6938,"DONATION EXPENSE":19514},"All other expenses":78517},"Functional Expenses":{"value":null,"Program Service Expenses":269439,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":135511,"Non-interest bearing cash":42072,"Savings and temp cash investments":17053,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":3500,"Prepaid expenses deferred charges":0,"Land, building, equipment":72886,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":135511,"Net assets without donor restriction":135511,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.034009141251914024,"percentile":0.3117255072117006},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.5029375851305862,"percentile":0.2523113685035484},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.04015514010307645,"percentile":0.49227078640035443},"Revenue Growth":{"score":0.038667729564114135,"percentile":0.5561894939066607},"Asset Growth":{"score":-0.027808148446313925,"percentile":0.21995796263738052},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6864034719846224,"percentile":0.824850016488737}},"source_xml":"202531329349302663_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}