{"success":true,"data":{"_id":231182550,"filings":[{"Organization":{"value":null,"Person":["JAMES PEPE","MARK SIMQUE","FRANK DEFRANCO","MICHAEL MOORE","PATRICK REILLY"],"Title":["TRUSTEE","TRUSTEE","POST COMMANDER","ADJUTANT","QUARTERMASTER"],"Hours":[0,0,0,0,0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Promote the health welfare of former foreign war veterans by providing them with a means of congregating and maintaining a level of commaraderie.","year":2021,"name":"MICHAEL J CRESCENZ RISING SUN POST VFW 2819","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"FRANK DEFRANCO","year_formation":null,"state_legal_domicile":"PA","total_volunteers":null,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"6850 MARTINS MILL ROAD, PHILADELPHIA, PA, 191114635, USA","city":"PHILADELPHIA","state":"PA","country":"USA","zip_code":191114635},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"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":151501,"Contributions":{"value":16515,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":10409,"Campaigns":0,"Grant revenue":6106,"Related organizations":0},"Program revenue":{"value":106725,"Total revenue":106725,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":492,"Investment income total":492,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":27769,"Other total":27769,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":161874,"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":1345,"Benefits paid to members Total":1345},"Salaries":{"value":6400,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":5656,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":744},"Other expenses":{"value":154129,"Management services":0,"Legal":0,"Accounting":700,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":320,"Office expenses":12705,"Information technology":0,"Royalties":0,"Occupancy":15274,"Travel":0,"Conferences and meetings":829,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":9710,"Insurance":8143,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":106448,"SUPPLIES":82135,"EQUIPMENT RENT/MAINTENANCE":19570,"TELEPHONE":4743},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":161874,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":180218,"Non-interest bearing cash":800,"Savings and temp cash investments":113789,"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":0,"Prepaid expenses deferred charges":1582,"Land, building, equipment":47902,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":16145},"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":180218,"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":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.06846819492940641,"percentile":0.2592070930256493},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":1.1133227077850674,"percentile":0.45413386809380835},"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":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7757035125066081,"percentile":0.9417456622822692}},"source_xml":"202241229349302234_public.xml"},{"Organization":{"value":null,"Person":["BILL MARKERT JR","FRANK DEFRANCO","SUSAN DEFRANCO","PATRICK REILLY"],"Title":["TRUSTEE","POST COMMANDER","ADJUTANT","QUARTERMASTER"],"Hours":[0,0,0,0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"Promote the health welfare of former foreign war veterans by providing them with a means of congregating and maintaining a level of commaraderie.","year":2024,"name":"MICHAEL J CRESCENZ RISING SUN POST VFW 2819","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"FRANK DEFRANCO","year_formation":1935,"state_legal_domicile":"PA","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"6850 MARTINS MILL ROAD, PHILADELPHIA, PA, 191114635, USA","city":"PHILADELPHIA","state":"PA","country":"USA","zip_code":191114635},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"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":158436,"Contributions":{"value":21794,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":21794,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":104100,"Total revenue":104100,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4093,"Investment income total":4093,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":28449,"Other total":28449,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":157969,"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":1320,"Benefits paid to members Total":1320},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":156649,"Management services":0,"Legal":0,"Accounting":775,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":244,"Office expenses":11241,"Information technology":0,"Royalties":0,"Occupancy":20306,"Travel":0,"Conferences and meetings":81,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3117,"Insurance":7891,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":112994,"SUPPLIES":90292,"EQUIPMENT RENT/MAINTENANCE":18536,"TELEPHONE":4166},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":157969,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":156559,"Non-interest bearing cash":800,"Savings and temp cash investments":99456,"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":0,"Prepaid expenses deferred charges":1606,"Land, building, equipment":38552,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":16145},"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":156559,"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":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0029475624226817138,"percentile":0.4042862799869321},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.9910741981021592,"percentile":0.42099615238410115},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.049116004826471764,"percentile":0.5280663855472275},"Revenue Growth":{"score":0.08481590970169309,"percentile":0.7261366725543703},"Asset Growth":{"score":-0.054922534145623654,"percentile":0.15660109110982956},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7291397610910211,"percentile":0.8921516611827534}},"source_xml":"202531209349302383_public.xml"},{"Organization":{"value":null,"Person":["JAMES PEPE","MARK SIMQUE","FRANK DEFRANCO","MICHAEL MOORE","PATRICK REILLY"],"Title":["TRUSTEE","TRUSTEE","POST COMMANDER","ADJUTANT","QUARTERMASTER"],"Hours":[0,0,0,0,0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Promote the health welfare of former foreign war veterans by providing them with a means of congregating and maintaining a level of commaraderie.","year":2020,"name":"MICHAEL J CRESCENZ RISING SUN POST VFW 2819","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"FRANK DEFRANCO","year_formation":2000,"state_legal_domicile":"PA","total_volunteers":null,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"6850 MARTINS MILL ROAD, PHILADELPHIA, PA, 191114635, USA","city":"PHILADELPHIA","state":"PA","country":"USA","zip_code":191114635},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"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":105767,"Contributions":{"value":11119,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":11119,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":71366,"Total revenue":71366,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1117,"Investment income total":1117,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":22165,"Other total":22165,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":123976,"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":188,"Benefits paid to members Total":188},"Salaries":{"value":10464,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":9248,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1216},"Other expenses":{"value":113324,"Management services":0,"Legal":0,"Accounting":700,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":300,"Office expenses":9527,"Information technology":0,"Royalties":0,"Occupancy":13900,"Travel":0,"Conferences and meetings":614,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3117,"Insurance":8220,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":76946,"SUPPLIES":61710,"EQUIPMENT RENT/MAINTENANCE":10663,"TELEPHONE":3998,"LICENSES":575},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":123976,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":190591,"Non-interest bearing cash":800,"Savings and temp cash investments":121057,"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":0,"Prepaid expenses deferred charges":1571,"Land, building, equipment":51018,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":16145},"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":190591,"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":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.1721614492232927,"percentile":0.16668708101752733},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":1.5373217396915533,"percentile":0.545184073832837},"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":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7606623971610164,"percentile":0.9279219211808375}},"source_xml":"202101309349300625_public.xml"},{"Organization":{"value":null,"Person":["BILL MARKERT JR","FRANK DEFRANCO","MICHAEL MOORE","PATRICK REILLY"],"Title":["TRUSTEE","POST COMMANDER","ADJUTANT","QUARTERMASTER"],"Hours":[0,0,0,0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"Promote the health welfare of former foreign war veterans by providing them with a means of congregating and maintaining a level of commaraderie.","year":2022,"name":"MICHAEL J CRESCENZ RISING SUN POST VFW 2819","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"FRANK DEFRANCO","year_formation":1935,"state_legal_domicile":"PA","total_volunteers":null,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"6850 MARTINS MILL ROAD, PHILADELPHIA, PA, 191114635, USA","city":"PHILADELPHIA","state":"PA","country":"USA","zip_code":191114635},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"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":156093,"Contributions":{"value":15997,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":15997,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":116214,"Total revenue":116214,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":491,"Investment income total":491,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":23391,"Other total":23391,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":180498,"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":3140,"Benefits paid to members Total":3140},"Salaries":{"value":5558,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":4912,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":646},"Other expenses":{"value":171800,"Management services":0,"Legal":0,"Accounting":725,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":257,"Office expenses":16613,"Information technology":0,"Royalties":0,"Occupancy":17532,"Travel":0,"Conferences and meetings":316,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3117,"Insurance":8320,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":124920,"SUPPLIES":99158,"EQUIPMENT RENT/MAINTENANCE":21363,"TELEPHONE":4399},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":180498,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":155813,"Non-interest bearing cash":800,"Savings and temp cash investments":92490,"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":0,"Prepaid expenses deferred charges":1593,"Land, building, equipment":44785,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":16145},"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":155813,"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":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.15634909957525323,"percentile":0.17672503132974463},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.8632394818779155,"percentile":0.38308726362140705},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.18180200193846652,"percentile":0.7893202319449598},"Revenue Growth":{"score":0.1826224534970643,"percentile":0.8824581428508635},"Asset Growth":{"score":-0.09905966708568956,"percentile":0.10505387561549803},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7291681255052131,"percentile":0.8921884583640893}},"source_xml":"202331309349302223_public.xml"},{"Organization":{"value":null,"Person":["BILL MARKERT JR","FRANK DEFRANCO","MICHAEL MOORE","PATRICK REILLY"],"Title":["TRUSTEE","POST COMMANDER","ADJUTANT","QUARTERMASTER"],"Hours":[0,0,0,0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"Promote the health welfare of former foreign war veterans by providing them with a means of congregating and maintaining a level of commaraderie.","year":2023,"name":"MICHAEL J CRESCENZ RISING SUN POST VFW 2819","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"FRANK DEFRANCO","year_formation":1935,"state_legal_domicile":"PA","total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"6850 MARTINS MILL ROAD, PHILADELPHIA, PA, 191114635, USA","city":"PHILADELPHIA","state":"PA","country":"USA","zip_code":191114635},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"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":172403,"Contributions":{"value":21281,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":21281,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":123706,"Total revenue":123706,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":540,"Investment income total":540,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":26876,"Other total":26876,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":172124,"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":5558,"Benefits paid to members Total":5558},"Salaries":{"value":4914,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":4343,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":571},"Other expenses":{"value":161652,"Management services":0,"Legal":0,"Accounting":725,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":305,"Office expenses":14683,"Information technology":0,"Royalties":0,"Occupancy":18532,"Travel":81,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3116,"Insurance":7968,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":116242,"SUPPLIES":97271,"EQUIPMENT RENT/MAINTENANCE":14487,"TELEPHONE":4484},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":172124,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":156092,"Non-interest bearing cash":800,"Savings and temp cash investments":95879,"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":0,"Prepaid expenses deferred charges":1599,"Land, building, equipment":41669,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":16145},"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":156092,"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":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0016183013056617344,"percentile":0.40002270374728},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.9068578466686807,"percentile":0.39647055661395253},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.1021614103672518,"percentile":0.6797016454998753},"Revenue Growth":{"score":0.1396466836473392,"percentile":0.8346364392019712},"Asset Growth":{"score":-0.07493738227134643,"percentile":0.12873486715223362},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7533566786260069,"percentile":0.9205010896165354}},"source_xml":"202431309349303493_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["BILL MARKERT JR","FRANK DEFRANCO","SUSAN DEFRANCO","PATRICK REILLY"],"Title":["TRUSTEE","POST COMMANDER","ADJUTANT","QUARTERMASTER"],"Hours":[0,0,0,0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"Promote the health welfare of former foreign war veterans by providing them with a means of congregating and maintaining a level of commaraderie.","year":2024,"name":"MICHAEL J CRESCENZ RISING SUN POST VFW 2819","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"FRANK DEFRANCO","year_formation":1935,"state_legal_domicile":"PA","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"6850 MARTINS MILL ROAD, PHILADELPHIA, PA, 191114635, USA","city":"PHILADELPHIA","state":"PA","country":"USA","zip_code":191114635},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"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":158436,"Contributions":{"value":21794,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":21794,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":104100,"Total revenue":104100,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4093,"Investment income total":4093,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":28449,"Other total":28449,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":157969,"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":1320,"Benefits paid to members Total":1320},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":156649,"Management services":0,"Legal":0,"Accounting":775,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":244,"Office expenses":11241,"Information technology":0,"Royalties":0,"Occupancy":20306,"Travel":0,"Conferences and meetings":81,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3117,"Insurance":7891,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":112994,"SUPPLIES":90292,"EQUIPMENT RENT/MAINTENANCE":18536,"TELEPHONE":4166},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":157969,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":156559,"Non-interest bearing cash":800,"Savings and temp cash investments":99456,"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":0,"Prepaid expenses deferred charges":1606,"Land, building, equipment":38552,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":16145},"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":156559,"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":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0029475624226817138,"percentile":0.4042862799869321},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.9910741981021592,"percentile":0.42099615238410115},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.049116004826471764,"percentile":0.5280663855472275},"Revenue Growth":{"score":0.08481590970169309,"percentile":0.7261366725543703},"Asset Growth":{"score":-0.054922534145623654,"percentile":0.15660109110982956},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7291397610910211,"percentile":0.8921516611827534}},"source_xml":"202531209349302383_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}