{"success":true,"data":{"_id":250918249,"filings":[{"Organization":{"value":null,"Person":["EDWARD SHAULIS","BILL WOODS","ROY HUTCHINSON","WILLIAM CAMPBELL"],"Title":["PRESIDENT","VICE PRESIDE","SEC/TREAS","ASSISTANT SE"],"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":"To provide social activities for veterans and members. to raise money for activities and programs that benefit veterans and the community.","year":2017,"name":"BYERS TOSH POST 267 AMERICAN LEGION HOME ASSOCIATION","phone":7242385525,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROY HUTCHINSON","year_formation":null,"state_legal_domicile":"PA","total_volunteers":null,"tax_period_begin":"2017-08-01T00:00:00","tax_period_end":"2018-07-31T00:00:00","address":"109 KELLY ST, LIGONIER, PA, 15658, USA","city":"LIGONIER","state":"PA","country":"USA","zip_code":15658},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":13,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":13,"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":156082,"Contributions":{"value":8203,"Other contributions":8203,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2315,"Total revenue":2315,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":14,"Investment income total":14,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":145550,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":85549,"Net income":60001,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":149759,"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":106030,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":95898,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":10132},"Other expenses":{"value":43729,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":1021,"Advertising":0,"Office expenses":3189,"Information technology":0,"Royalties":0,"Occupancy":21703,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":621,"Insurance":187,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":14725,"MEMBERS ACTIVITIES":7002,"REPAIRS & MAINTENANCE":3732,"JANITORIAL SUPPLIES":2834,"LICENSES":1157},"All other expenses":2283},"Functional Expenses":{"value":null,"Program Service Expenses":56392,"Management And General Expenses":80192,"Fundraising Expenses":13175}},"Assets":{"value":87889,"Non-interest bearing cash":78075,"Savings and temp cash investments":0,"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":5993,"Prepaid expenses deferred charges":0,"Land, building, equipment":3821,"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":87889,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":87889,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.37655165966653087,"percentile":0.46235751170115924},"Fundraising Efficiency":{"score":0.6226185958254269,"percentile":0.032548096816715104},"Operating Margin":{"score":0.040510757166105,"percentile":0.5033019278416216},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.5868695704431787,"percentile":0.28611699589694073},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.01476233724604277,"percentile":0.3825206662205088},"Revenue Growth":{"score":0.15322336836249748,"percentile":0.8522628743472223},"Asset Growth":{"score":-0.6741483201729344,"percentile":0.0074909716675353195},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5103962236504231,"percentile":0.34829932027206717}},"source_xml":"201823109349300547_public.xml"},{"Organization":{"value":null,"Person":["EDWARD SHAULIS","BILL WOODS","ROY HUTCHINSON","WILLIAM CAMPBELL"],"Title":["PRESIDENT","VICE PRESIDE","SEC/TREAS","ASSISTANT SE"],"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":"To provide social activities for veterans and members. to raise money for activities and programs that benefit veterans and the community.","year":2014,"name":"BYERS TOSH POST 267 AMERICAN LEGION HOME ASSOCIATION","phone":7242385525,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROY HUTCHINSON","year_formation":null,"state_legal_domicile":"PA","total_volunteers":25,"tax_period_begin":"2014-08-01T00:00:00","tax_period_end":"2015-07-31T00:00:00","address":"109 KELLY ST, LIGONIER, PA, 15658, USA","city":"LIGONIER","state":"PA","country":"USA","zip_code":15658},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":13,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":13,"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":146717,"Contributions":{"value":9263,"Other contributions":9263,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1905,"Total revenue":1905,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":10,"Investment income total":10,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":135539,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":61489,"Net income":74050,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":149760,"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":100524,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":91810,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":8714},"Other expenses":{"value":49236,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":595,"Advertising":0,"Office expenses":2667,"Information technology":467,"Royalties":0,"Occupancy":4800,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":681,"Insurance":3895,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":31553,"UTILITIES":19346,"MEMBERS ACTIVITIES":4982,"REPAIRS & MAINTENANCE":3900,"JANITORIAL SUPPLIES":3325},"All other expenses":4578},"Functional Expenses":{"value":null,"Program Service Expenses":48579,"Management And General Expenses":88371,"Fundraising Expenses":12810}},"Assets":{"value":88028,"Non-interest bearing cash":44931,"Savings and temp cash investments":31415,"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":5993,"Prepaid expenses deferred charges":0,"Land, building, equipment":5689,"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":88028,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":88028,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.3243790064102564,"percentile":0.458549902121112},"Fundraising Efficiency":{"score":0.7231069476971116,"percentile":0.03487241226693241},"Operating Margin":{"score":-0.020740609472658246,"percentile":0.336978840474382},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.5877938034188034,"percentile":0.28647328282533313},"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":0.489470344036167,"percentile":0.2963243015585006}},"source_xml":"201543449349300009_public.xml"},{"Organization":{"value":null,"Person":["ROY HUTCHINSON","EDWARD SHAULIS","BILL WOODS","WILLIAM CAMPBELL"],"Title":["SEC/TREAS","PRESIDENT","VICE PRESIDE","ASSISTANT SE"],"Hours":[15.0,1.0,1.0,1.0],"Total Compensation":[8360,0,0,0],"Direct compensation":[8360,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"To provide social activities for veterans and members. to raise money for activities and programs that benefit veterans and the community.","year":2015,"name":"BYERS TOSH POST 267 AMERICAN LEGION HOME ASSOCIATION","phone":7242385525,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROY HUTCHINSON","year_formation":null,"state_legal_domicile":"PA","total_volunteers":25,"tax_period_begin":"2015-08-01T00:00:00","tax_period_end":"2016-07-31T00:00:00","address":"109 KELLY ST, LIGONIER, PA, 15658, USA","city":"LIGONIER","state":"PA","country":"USA","zip_code":15658},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":11,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":11,"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":159506,"Contributions":{"value":12021,"Other contributions":12021,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2130,"Total revenue":2130,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":6,"Investment income total":6,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":145349,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":74183,"Net income":71166,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":157654,"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":104347,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":94644,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":9703},"Other expenses":{"value":53307,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":455,"Advertising":0,"Office expenses":2523,"Information technology":0,"Royalties":0,"Occupancy":4800,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":622,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":40055,"UTILITIES":19021,"REPAIRS & MAINTENANCE":9429,"MEMBERS ACTIVITIES":8345,"BUILDING SUPPLIES":3260},"All other expenses":4852},"Functional Expenses":{"value":null,"Program Service Expenses":51405,"Management And General Expenses":93450,"Fundraising Expenses":12799}},"Assets":{"value":89880,"Non-interest bearing cash":47399,"Savings and temp cash investments":31421,"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":5993,"Prepaid expenses deferred charges":0,"Land, building, equipment":5067,"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":89880,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":89880,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.32606213607012824,"percentile":0.45866127460062994},"Fundraising Efficiency":{"score":0.9392140010938355,"percentile":0.03999051456561415},"Operating Margin":{"score":0.01161084849472747,"percentile":0.42951862145455205},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.5701092265340556,"percentile":0.27957125930554566},"Officer Compensation Ratio":{"score":0.05302751595265581,"percentile":0.7420786922107282},"Program Expense Growth":{"score":-0.02573815830476784,"percentile":0.245669883744744},"Revenue Growth":{"score":0.4394115638421027,"percentile":0.9743547533197774},"Asset Growth":{"score":-1.1526342005904704,"percentile":0.0014738589788627259},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5061871632263601,"percentile":0.33692199177543003}},"source_xml":"201602849349300805_public.xml"},{"Organization":{"value":null,"Person":["DAVE KROMEL","STACI PEIPOCK","JOHN SLEASMAN","JAMES TOBIAS","JAMES WEST","ROY HUTCHINSON","PAT MICHAELS","CARL PENROD","EDWARD SHAULIS"],"Title":["BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","SEC/TREAS","VICE PRESIDE","ASSISTANT SE","PRESIDENT"],"Hours":[2.0,2.0,2.0,2.0,2.0,10.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide social activities for veterans and members. to raise money for activities and programs that benefit veterans and the community.","year":2023,"name":"BYERS TOSH POST 267 AMERICAN LEGION HOME ASSOCIATION","phone":7242385525,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROY HUTCHINSON","year_formation":null,"state_legal_domicile":"PA","total_volunteers":20,"tax_period_begin":"2023-08-01T00:00:00","tax_period_end":"2024-07-31T00:00:00","address":"109 KELLY ST, LIGONIER, PA, 15658, USA","city":"LIGONIER","state":"PA","country":"USA","zip_code":15658},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":9,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":9,"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":192529,"Contributions":{"value":55553,"Other contributions":55553,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2560,"Total revenue":2560,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":134416,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":44516,"Net income":89900,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":197840,"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":113670,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":104399,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":9271},"Other expenses":{"value":84170,"Management services":0,"Legal":300,"Accounting":3350,"Lobbying services":0,"Investment management fees":0,"Other services":2828,"Advertising":0,"Office expenses":6255,"Information technology":0,"Royalties":0,"Occupancy":27723,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":914,"Insurance":2829,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":29217,"RIDER DONATIONS/SUPPORT":15383,"MEMBERS ACTIVITIES":5811,"REPAIRS AND MAINTENANCE":5008,"JANITORIAL SUPPLIES":3015},"All other expenses":10754},"Functional Expenses":{"value":null,"Program Service Expenses":91101,"Management And General Expenses":91993,"Fundraising Expenses":14746}},"Assets":{"value":286228,"Non-interest bearing cash":278326,"Savings and temp cash investments":0,"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":0,"Land, building, equipment":7902,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2242,"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":2242},"Fund balance":{"value":283986,"Net assets without donor restriction":283986,"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":0.46047816417306914,"percentile":0.4704011020437756},"Fundraising Efficiency":{"score":3.767326732673267,"percentile":0.14823967426941514},"Operating Margin":{"score":-0.027585454658778676,"percentile":0.32354918673098443},"Liabilities to Assets Ratio":{"score":0.007832916416283522,"percentile":0.5102837768524482},"Operating Reserve Ratio":{"score":1.4467650626769106,"percentile":0.5282470056640123},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.05796931957182111,"percentile":0.5602274548179479},"Revenue Growth":{"score":0.07785930815520739,"percentile":0.7062223480206761},"Asset Growth":{"score":-0.09229046226274466,"percentile":0.11090978059771332},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.49524518883224117,"percentile":0.31009204694920367}},"source_xml":"202412679349300406_public.xml"},{"Organization":{"value":null,"Person":["WILLIAM CAMPBELL","ROY HUTCHINSON","EDWARD SHAULIS","BILL WOODS"],"Title":["ASSISTANT SE","SEC/TREAS","PRESIDENT","VICE PRESIDE"],"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":"To provide social activities for veterans and members. to raise money for activities and programs that benefit veterans and the community.","year":2020,"name":"BYERS TOSH POST 267 AMERICAN LEGION HOME ASSOCIATION","phone":7242385525,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROY HUTCHINSON","year_formation":null,"state_legal_domicile":"PA","total_volunteers":null,"tax_period_begin":"2020-08-01T00:00:00","tax_period_end":"2021-07-31T00:00:00","address":"109 KELLY ST, LIGONIER, PA, 15658, USA","city":"LIGONIER","state":"PA","country":"USA","zip_code":15658},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":11,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":11,"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":196903,"Contributions":{"value":22865,"Other contributions":22865,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2395,"Total revenue":2395,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":171643,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":113460,"Net income":58183,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":149641,"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":95262,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":85669,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":9593},"Other expenses":{"value":54379,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":2966,"Advertising":0,"Office expenses":4625,"Information technology":0,"Royalties":0,"Occupancy":21363,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":622,"Insurance":100,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":17703,"RIDER COMMUNITY SUPPORT":10230,"JANITORIAL SUPPLIES":2680,"BUILDING SUPPLIES":2402,"REPAIRS AND MAINTENANCE":2391},"All other expenses":7000},"Functional Expenses":{"value":null,"Program Service Expenses":58021,"Management And General Expenses":79669,"Fundraising Expenses":11951}},"Assets":{"value":148355,"Non-interest bearing cash":146400,"Savings and temp cash investments":0,"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":0,"Land, building, equipment":1955,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2633,"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":2633},"Fund balance":{"value":145722,"Net assets without donor restriction":145722,"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":0.3877346449168343,"percentile":0.46328595135862344},"Fundraising Efficiency":{"score":1.9132290184921763,"percentile":0.07195585240740901},"Operating Margin":{"score":0.2400268152338969,"percentile":0.7928442027693273},"Liabilities to Assets Ratio":{"score":0.017747969397728422,"percentile":0.4653751108183268},"Operating Reserve Ratio":{"score":0.9914060985959731,"percentile":0.42108972064720135},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.014797197086191777,"percentile":0.3826779068741158},"Revenue Growth":{"score":0.0805344065857484,"percentile":0.7140656203184287},"Asset Growth":{"score":-0.32113796447203413,"percentile":0.029063366403809323},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5291020007011443,"percentile":0.39801831179731634}},"source_xml":"202113009349300011_public.xml"},{"Organization":{"value":null,"Person":["CHUCKJOHNSON","DAVE KROMEL","STACI PEIPOCK","JOHN SLEASMAN","JAMES TOBIAS","JAMES WEST","ROY HUTCHINSON","PAT MICHAELS","CARL PENROD","EDWARD SHAULIS"],"Title":["BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","SEC/TREAS","VICE PRESIDE","ASSISTANT SE","PRESIDENT"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,5.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide social activities for veterans and members. to raise money for activities and programs that benefit veterans and the community.","year":2024,"name":"BYERS TOSH POST 267 AMERICAN LEGION HOME ASSOCIATION","phone":7242385525,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROY HUTCHINSON","year_formation":null,"state_legal_domicile":"PA","total_volunteers":25,"tax_period_begin":"2024-08-01T00:00:00","tax_period_end":"2025-07-31T00:00:00","address":"109 KELLY ST, LIGONIER, PA, 156581012, USA","city":"LIGONIER","state":"PA","country":"USA","zip_code":156581012},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":12,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":12,"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":252240,"Contributions":{"value":24981,"Other contributions":24981,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2750,"Total revenue":2750,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":224509,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":149543,"Net income":74966,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":194348,"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":106825,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":98071,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":8754},"Other expenses":{"value":87523,"Management services":0,"Legal":0,"Accounting":3276,"Lobbying services":0,"Investment management fees":0,"Other services":3195,"Advertising":0,"Office expenses":8242,"Information technology":0,"Royalties":0,"Occupancy":28697,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1414,"Insurance":5367,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":34399,"RIDER DONATIONS/SUPPORT":16863,"MEMBERS ACTIVITIES":7130,"REPAIRS AND MAINTENANCE":6356,"BUILDING SUPPLIES":4050},"All other expenses":2933},"Functional Expenses":{"value":null,"Program Service Expenses":86422,"Management And General Expenses":93668,"Fundraising Expenses":14258}},"Assets":{"value":344434,"Non-interest bearing cash":337946,"Savings and temp cash investments":0,"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":0,"Land, building, equipment":6488,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2556,"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":2556},"Fund balance":{"value":341878,"Net assets without donor restriction":341878,"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":0.44467655957354846,"percentile":0.4686467337452571},"Fundraising Efficiency":{"score":1.7520690138869406,"percentile":0.0663269959494891},"Operating Margin":{"score":0.22951157627656202,"percentile":0.7839575403241174},"Liabilities to Assets Ratio":{"score":0.00742087018122485,"percentile":0.5128028965985124},"Operating Reserve Ratio":{"score":1.7722538950748143,"percentile":0.5839787286801277},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.058484718273416864,"percentile":0.5620265106885084},"Revenue Growth":{"score":0.07650135017531905,"percentile":0.7021236328167104},"Asset Growth":{"score":-0.04376734690612072,"percentile":0.177639958428037},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5652793493929903,"percentile":0.5027308908137637}},"source_xml":"202640409349301019_public.xml"},{"Organization":{"value":null,"Person":["EDWARD SHAULIS","BILL WOODS","ROY HUTCHINSON","WILLIAM CAMPBELL"],"Title":["PRESIDENT","VICE PRESIDE","SEC/TREAS","ASSISTANT SE"],"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":"To provide social activities for veterans and members. to raise money for activities and programs that benefit veterans and the community.","year":2018,"name":"BYERS TOSH POST 267 AMERICAN LEGION HOME ASSOCIATION","phone":7242385525,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROY HUTCHINSON","year_formation":null,"state_legal_domicile":"PA","total_volunteers":null,"tax_period_begin":"2018-08-01T00:00:00","tax_period_end":"2019-07-31T00:00:00","address":"109 KELLY ST, LIGONIER, PA, 15658, USA","city":"LIGONIER","state":"PA","country":"USA","zip_code":15658},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":11,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":11,"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":177707,"Contributions":{"value":11406,"Other contributions":7771,"Contributions from gifts and grants":0,"Fundraising revenue":3635,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2635,"Total revenue":2635,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":163666,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":102672,"Net income":60994,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":158961,"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":107518,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":98055,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":9463},"Other expenses":{"value":51443,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":2732,"Advertising":0,"Office expenses":3368,"Information technology":0,"Royalties":0,"Occupancy":21537,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":622,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":19933,"MEMBERS ACTIVITIES":10878,"REPAIRS AND MAINTENANCE":4833,"JANITORIAL SUPPLIES":2891,"BUILDING SUPPLIES":1331},"All other expenses":3251},"Functional Expenses":{"value":null,"Program Service Expenses":61042,"Management And General Expenses":84590,"Fundraising Expenses":13329}},"Assets":{"value":106635,"Non-interest bearing cash":97443,"Savings and temp cash investments":0,"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":5993,"Prepaid expenses deferred charges":0,"Land, building, equipment":3199,"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":106635,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":106635,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.3840061398707859,"percentile":0.4629604939862889},"Fundraising Efficiency":{"score":0.8557281116362818,"percentile":0.037944617736034185},"Operating Margin":{"score":0.10548824750853934,"percentile":0.6325528937189492},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.6708249193198331,"percentile":0.31796072113444346},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.031109212798752065,"percentile":0.45371169347755486},"Revenue Growth":{"score":0.1291860071829354,"percentile":0.8192223023860737},"Asset Growth":{"score":-0.5227201393969518,"percentile":0.012558500874867214},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5381851312671262,"percentile":0.42326317804056207}},"source_xml":"201902909349300020_public.xml"},{"Organization":{"value":null,"Person":["DAVE KROMEL","STACI PEIPOCK","JOHN SLEASMAN","JAMES TOBIAS","JAMES WEST","ROY HUTCHINSON","PAT MICHAELS","CARL PENROD","EDWARD SHAULIS"],"Title":["BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","SEC/TREAS","VICE PRESIDE","ASSISTANT SE","PRESIDENT"],"Hours":[1.0,1.0,1.0,1.0,1.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide social activities for veterans and members. to raise money for activities and programs that benefit veterans and the community.","year":2022,"name":"BYERS TOSH POST 267 AMERICAN LEGION HOME ASSOCIATION","phone":7242385525,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROY HUTCHINSON","year_formation":null,"state_legal_domicile":"PA","total_volunteers":null,"tax_period_begin":"2022-08-01T00:00:00","tax_period_end":"2023-07-31T00:00:00","address":"109 KELLY ST, LIGONIER, PA, 15658, USA","city":"LIGONIER","state":"PA","country":"USA","zip_code":15658},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":10,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":10,"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":268783,"Contributions":{"value":51860,"Other contributions":51860,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2093,"Total revenue":2093,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":214830,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":89484,"Net income":125346,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":190502,"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":119527,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":109877,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":9650},"Other expenses":{"value":70975,"Management services":0,"Legal":0,"Accounting":128,"Lobbying services":0,"Investment management fees":0,"Other services":5433,"Advertising":0,"Office expenses":2890,"Information technology":0,"Royalties":0,"Occupancy":27925,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":622,"Insurance":2030,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":25184,"RIDER COMMUNITY SUPPORT":10792,"MEMBERS ACTIVITIES":6287,"REPAIRS AND MAINTENANCE":5103,"JANITORIAL SUPPLIES":3002},"All other expenses":6763},"Functional Expenses":{"value":null,"Program Service Expenses":81585,"Management And General Expenses":93730,"Fundraising Expenses":15187}},"Assets":{"value":291513,"Non-interest bearing cash":290799,"Savings and temp cash investments":0,"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":0,"Land, building, equipment":714,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2216,"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":2216},"Fund balance":{"value":289297,"Net assets without donor restriction":289297,"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":0.4282632203336448,"percentile":0.4669620487702706},"Fundraising Efficiency":{"score":3.414762625930072,"percentile":0.13272023632940572},"Operating Margin":{"score":0.291242377680136,"percentile":0.8298421396631},"Liabilities to Assets Ratio":{"score":0.007601719305828557,"percentile":0.5116936891318562},"Operating Reserve Ratio":{"score":1.5302359030351387,"percentile":0.5439129196753848},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.04310978789942309,"percentile":0.5045278453060451},"Revenue Growth":{"score":0.09956572143990822,"percentile":0.7629008040928918},"Asset Growth":{"score":-0.16156860774093024,"percentile":0.06790012523736083},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5701924097886081,"percentile":0.5174079665497623}},"source_xml":"202333049349300018_public.xml"},{"Organization":{"value":null,"Person":["WELBY JACKSON","ED SHAULIS","ROY HUTCHINSON","JAMES TOBIAS"],"Title":["COMMANDER","1ST VICE PRE","SEC/TREAS","FINANCE OFFI"],"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":"To provide social activities for veterans.","year":2013,"name":"BYERS TOSH AMERICAN LEGION POST 267","phone":7242385525,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROY HUTCHISON","year_formation":1937,"state_legal_domicile":"PA","total_volunteers":20,"tax_period_begin":"2013-08-01T00:00:00","tax_period_end":"2014-07-31T00:00:00","address":"109 KELLY ST, LIGONIER, PA, 15658, USA","city":"LIGONIER","state":"PA","country":"USA","zip_code":15658},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"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":53986,"Contributions":{"value":37285,"Other contributions":3785,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":33500},"Program revenue":{"value":8252,"Total revenue":8252,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":825,"Investment income total":825,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":7624,"Other total":7624,"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":67005,"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":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":67005,"Management services":0,"Legal":0,"Accounting":2400,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":21,"Information technology":0,"Royalties":0,"Occupancy":2180,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":19923,"Insurance":12216,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":25019,"DONATIONS":10824,"DUES & MEETINGS FOR MEMBE":7768,"SCHOLARSHIPS":3787,"COMMUNITY EVENTS":2640},"All other expenses":5246},"Functional Expenses":{"value":null,"Program Service Expenses":54048,"Management And General Expenses":12957,"Fundraising Expenses":0}},"Assets":{"value":978458,"Non-interest bearing cash":27583,"Savings and temp cash investments":81923,"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":0,"Land, building, equipment":446835,"Investments publicly traded":422117,"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":978458,"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":0.8066263711663308,"percentile":0.6338445457694569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.24115511428888972,"percentile":0.1330364183187855},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":14.60276098798597,"percentile":0.9242137487144468},"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":0.6355656892944345,"percentile":0.7049671995125173}},"source_xml":"201422939349300107_public.xml"},{"Organization":{"value":null,"Person":["EDWARD SHAULIS","BILL WOODS","ROY HUTCHINSON","WILLIAM CAMPBELL"],"Title":["PRESIDENT","VICE PRESIDE","SEC/TREAS","ASSISTANT SE"],"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":"To provide social activities for veterans and members. to raise money for activities and programs that benefit veterans and the community.","year":2016,"name":"BYERS TOSH POST 267 AMERICAN LEGION HOME ASSOCIATION","phone":7242385525,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROY HUTCHINSON","year_formation":null,"state_legal_domicile":"PA","total_volunteers":25,"tax_period_begin":"2016-08-01T00:00:00","tax_period_end":"2017-07-31T00:00:00","address":"109 KELLY ST, LIGONIER, PA, 15658, USA","city":"LIGONIER","state":"PA","country":"USA","zip_code":15658},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":13,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":13,"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":145253,"Contributions":{"value":7593,"Other contributions":7593,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2150,"Total revenue":2150,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":6,"Investment income total":6,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":135504,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":76201,"Net income":59303,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":153567,"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":104353,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":94793,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":9560},"Other expenses":{"value":49214,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":500,"Advertising":0,"Office expenses":1814,"Information technology":1210,"Royalties":0,"Occupancy":5200,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":622,"Insurance":394,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":34087,"UTILITIES":19334,"MEMBERS ACTIVITIES":7652,"BUILDING SUPPLIES":3564,"REPAIRS & MAINTENANCE":3537},"All other expenses":5387},"Functional Expenses":{"value":null,"Program Service Expenses":51628,"Management And General Expenses":89767,"Fundraising Expenses":12172}},"Assets":{"value":81566,"Non-interest bearing cash":39703,"Savings and temp cash investments":31428,"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":5993,"Prepaid expenses deferred charges":0,"Land, building, equipment":4442,"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":81566,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":81566,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.336192020421054,"percentile":0.45937663634972165},"Fundraising Efficiency":{"score":0.6238087413736444,"percentile":0.032577858807197026},"Operating Margin":{"score":-0.05723806048756308,"percentile":0.2745453696889485},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.5311427585353624,"percentile":0.2639045369290492},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.008623942429252164,"percentile":0.29239520788756823},"Revenue Growth":{"score":0.22679449691569298,"percentile":0.9142243055491397},"Asset Growth":{"score":-0.8688115340745696,"percentile":0.00351208511094034},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4678478815713946,"percentile":0.24784001545481615}},"source_xml":"201722839349300447_public.xml"},{"Organization":{"value":null,"Person":["WILLIAM CAMPBELL","ROY HUTCHINSON","EDWARD SHAULIS","BILL WOODS"],"Title":["ASSISTANT SE","SEC/TREAS","PRESIDENT","VICE PRESIDE"],"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":"To provide social activities for veterans and members. to raise money for activities and programs that benefit veterans and the community.","year":2019,"name":"BYERS TOSH POST 267 AMERICAN LEGION HOME ASSOCIATION","phone":7242385525,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROY HUTCHINSON","year_formation":null,"state_legal_domicile":"PA","total_volunteers":null,"tax_period_begin":"2019-08-01T00:00:00","tax_period_end":"2020-07-31T00:00:00","address":"109 KELLY ST, LIGONIER, PA, 15658, USA","city":"LIGONIER","state":"PA","country":"USA","zip_code":15658},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":11,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":11,"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":130926,"Contributions":{"value":14018,"Other contributions":14018,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":3150,"Total revenue":3150,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":113758,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":67582,"Net income":46176,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":134376,"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":87226,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":79624,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":7602},"Other expenses":{"value":47150,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":3147,"Advertising":0,"Office expenses":1527,"Information technology":0,"Royalties":0,"Occupancy":20918,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":622,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":17181,"BUILDING SUPPLIES":6447,"MEMBERS ACTIVITIES":4376,"JANITORIAL SUPPLIES":3309,"REPAIRS AND MAINTENANCE":3049},"All other expenses":3755},"Functional Expenses":{"value":null,"Program Service Expenses":49668,"Management And General Expenses":73487,"Fundraising Expenses":11221}},"Assets":{"value":103185,"Non-interest bearing cash":100608,"Savings and temp cash investments":0,"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":0,"Land, building, equipment":2577,"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":103185,"Net assets without donor restriction":103185,"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":0.3696195749240936,"percentile":0.46182360854889515},"Fundraising Efficiency":{"score":1.2492647714107477,"percentile":0.049304097458037995},"Operating Margin":{"score":-0.026350763026442417,"percentile":0.32590943895045915},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.7678826576174317,"percentile":0.3521478968663524},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.011249134836705458,"percentile":0.36794827082410386},"Revenue Growth":{"score":0.07456783659064274,"percentile":0.6961454999102706},"Asset Growth":{"score":-0.4217450562989657,"percentile":0.018684954442702156},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.47339397695044866,"percentile":0.25979729952685626}},"source_xml":"202002729349300320_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["CHUCKJOHNSON","DAVE KROMEL","STACI PEIPOCK","JOHN SLEASMAN","JAMES TOBIAS","JAMES WEST","ROY HUTCHINSON","PAT MICHAELS","CARL PENROD","EDWARD SHAULIS"],"Title":["BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","SEC/TREAS","VICE PRESIDE","ASSISTANT SE","PRESIDENT"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,5.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide social activities for veterans and members. to raise money for activities and programs that benefit veterans and the community.","year":2024,"name":"BYERS TOSH POST 267 AMERICAN LEGION HOME ASSOCIATION","phone":7242385525,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROY HUTCHINSON","year_formation":null,"state_legal_domicile":"PA","total_volunteers":25,"tax_period_begin":"2024-08-01T00:00:00","tax_period_end":"2025-07-31T00:00:00","address":"109 KELLY ST, LIGONIER, PA, 156581012, USA","city":"LIGONIER","state":"PA","country":"USA","zip_code":156581012},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":12,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":12,"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":252240,"Contributions":{"value":24981,"Other contributions":24981,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2750,"Total revenue":2750,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":224509,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":149543,"Net income":74966,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":194348,"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":106825,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":98071,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":8754},"Other expenses":{"value":87523,"Management services":0,"Legal":0,"Accounting":3276,"Lobbying services":0,"Investment management fees":0,"Other services":3195,"Advertising":0,"Office expenses":8242,"Information technology":0,"Royalties":0,"Occupancy":28697,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1414,"Insurance":5367,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":34399,"RIDER DONATIONS/SUPPORT":16863,"MEMBERS ACTIVITIES":7130,"REPAIRS AND MAINTENANCE":6356,"BUILDING SUPPLIES":4050},"All other expenses":2933},"Functional Expenses":{"value":null,"Program Service Expenses":86422,"Management And General Expenses":93668,"Fundraising Expenses":14258}},"Assets":{"value":344434,"Non-interest bearing cash":337946,"Savings and temp cash investments":0,"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":0,"Land, building, equipment":6488,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2556,"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":2556},"Fund balance":{"value":341878,"Net assets without donor restriction":341878,"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":0.44467655957354846,"percentile":0.4686467337452571},"Fundraising Efficiency":{"score":1.7520690138869406,"percentile":0.0663269959494891},"Operating Margin":{"score":0.22951157627656202,"percentile":0.7839575403241174},"Liabilities to Assets Ratio":{"score":0.00742087018122485,"percentile":0.5128028965985124},"Operating Reserve Ratio":{"score":1.7722538950748143,"percentile":0.5839787286801277},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.058484718273416864,"percentile":0.5620265106885084},"Revenue Growth":{"score":0.07650135017531905,"percentile":0.7021236328167104},"Asset Growth":{"score":-0.04376734690612072,"percentile":0.177639958428037},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5652793493929903,"percentile":0.5027308908137637}},"source_xml":"202640409349301019_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}