{"success":true,"data":{"_id":316181486,"filings":[{"Organization":{"value":null,"Person":["RONALD FOGLE","CHARLES GADDY","RALPH MORRIS","GARY AMMON","RANDY TAYLOR","ROGER PAULINELLI","JIM METZ","LARRY GIPSON","AL SCHAEFER","PAUL HEITFELD","RAY NEGEL","HEIDI WHITAKER"],"Title":["COMMANDER","1ST VICE COMMANDER","2ND VICE COMMANDER","ADJUTANT","FINANCE OFFICER","CHAPLIN","SGT AT ARMS","HISTORIAN","TRUSTEE","TRUSTEE","TRUSTEE","CLUBROOM MGR"],"Hours":[4.0,3.0,3.0,10.0,2.0,1.0,1.0,1.0,7.0,4.0,4.0,35.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Fraternal veterans supporting all us veterans","year":2017,"name":"AMERICAN LEGION 513 WESLEY WERNER","phone":5137290061,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2017-07-01T00:00:00","tax_period_end":"2018-06-30T00:00:00","address":"PO BOX 31121, CINCINNATI, OH, 45231, USA","city":"CINCINNATI","state":"OH","country":"USA","zip_code":45231},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":99749,"Contributions":{"value":9567,"Other contributions":0,"Contributions from gifts and grants":948,"Fundraising revenue":0,"Dues":8619,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":50,"Investment income total":50,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":90132,"Other total":4944,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":36770,"Gross profit from sales of inventory":48418,"Gain from sale of assets":0}},"Expenses":{"value":112194,"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":2010,"Fundraising professional":0,"Fees to independent contractors":2010},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":54953,"Current officers":54953,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":55231,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":17809,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":730,"Itemized Expenses":36692,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":115060,"Non-interest bearing cash":0,"Savings and temp cash investments":6684,"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":108376,"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":115060,"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":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.12476315552035609,"percentile":0.20039806965159124},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":1.0255450380590763,"percentile":0.4309038795261121},"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":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.41803555083281946,"percentile":0.15171017900028858}},"source_xml":"201802209349200335_public.xml"},{"Organization":{"value":null,"Person":["HEIDI WHITAKER","MIKE FAUL","JERRY MALENKAMP","BILL CRAMER","WENDLE NORMAN","PEDRO BAPTISTE","HERB WILLIAMS","ERNIE BANFELD","RANDY TAYLOR","JIM METZ","ROGER PAULINALLI"],"Title":["CLUBROOM MANAGER","TRUSTEE","TRUSTEE","TRUSTEE","COMMANDER","1ST VICE COMMANDER","2ND VICE COMMANDER","ADJUANT","FINANCE OFFICER","SARGEANT AT ARMS","CHAPLIN"],"Hours":[40.0,4.0,4.0,4.0,4.0,3.0,3.0,10.0,2.0,1.0,1.0],"Total Compensation":[48000,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[48000,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Fraternal organization of veterans providing support to u.S. veterans through social & recreational activities for its members and by honoring the memory of deceased veterans.","year":2024,"name":"AMERICAN LEGION","phone":5137290061,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"WENDLE NORMAN","year_formation":1936,"state_legal_domicile":"OH","total_volunteers":40,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"PO BOX 31121, CINCINNATI, OH, 45231, USA","city":"CINCINNATI","state":"OH","country":"USA","zip_code":45231},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":3,"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":179390,"Contributions":{"value":5849,"Other contributions":1222,"Contributions from gifts and grants":0,"Fundraising revenue":3807,"Dues":820,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":12076,"Investment income total":12076,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":161465,"Other total":0,"Royalties revenue":0,"Net rental income":1500,"Net income from fundraising events":0,"Net income from gaming":90358,"Net income":69607,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":192432,"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":70692,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":64779,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":5913},"Other expenses":{"value":121740,"Management services":0,"Legal":0,"Accounting":10050,"Lobbying services":0,"Investment management fees":2301,"Other services":0,"Advertising":1180,"Office expenses":8687,"Information technology":0,"Royalties":0,"Occupancy":74477,"Travel":0,"Conferences and meetings":895,"Interest":106,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":9466,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":14578,"MEALS & ENTERTAINMENT":4067,"LICENSES & PERMITS":1545,"SALES & PROPERTY TAXES":8453,"BANK SERVICE CHARGES":513},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":458997,"Non-interest bearing cash":19002,"Savings and temp cash investments":21015,"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":4807,"Prepaid expenses deferred charges":11050,"Land, building, equipment":102300,"Investments publicly traded":300823,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2644,"Sum of Total Liabilities":0,"Accounts payable, accrued":2644,"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":456353,"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":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.07270193433301744,"percentile":0.2538454217200677},"Liabilities to Assets Ratio":{"score":0.005760386233461221,"percentile":0.5236256069402998},"Operating Reserve Ratio":{"score":2.3852425791968073,"percentile":0.660229587820686},"Officer Compensation Ratio":{"score":0.24943876278373658,"percentile":0.2417800421675302},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.062366114993679674,"percentile":0.654843665091293},"Asset Growth":{"score":0.1385878486287224,"percentile":0.7632198029228779},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5374651885419973,"percentile":0.42121613484407094}},"source_xml":"202522729349300212_public.xml"},{"Organization":{"value":null,"Person":["HEIDI WHITAKER","MIKE FLYNN","JOHN LACHMANN","BOB LACHMANN","MIKE FAUL","JERRY MALENKAMP","BILL CRAMER","WENDLE NORMAN","PEDRO BAPTISTE","HERB WILLIAMS","ERNIE BANFELD","RANDY TAYLOR","JIM METZ","ROGER PAULINALLI"],"Title":["CLUBROOM MANAGER","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","COMMANDER","1ST VICE COMMANDER","2ND VICE COMMANDER","ADJUANT","FINANCE OFFICER","SARGEANT AT ARMS","CHAPLIN"],"Hours":[40.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,3.0,3.0,10.0,2.0,1.0,1.0],"Total Compensation":[52744,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[52744,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Fraternal organization of veterans providing support to u.S. veterans through social & recreational activities for its members and by honoring the memory of deceased veterans.","year":2023,"name":"AMERICAN LEGION WESLEY WERNER POST 513","phone":5137290061,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"WENDLE NORMAN","year_formation":1936,"state_legal_domicile":"OH","total_volunteers":40,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"PO BOX 31121, CINCINNATI, OH, 45231, USA","city":"CINCINNATI","state":"OH","country":"USA","zip_code":45231},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":3,"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":155527,"Contributions":{"value":6410,"Other contributions":2334,"Contributions from gifts and grants":0,"Fundraising revenue":3419,"Dues":657,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3369,"Investment income total":3369,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":145748,"Other total":0,"Royalties revenue":0,"Net rental income":1100,"Net income from fundraising events":0,"Net income from gaming":88961,"Net income":55687,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":171879,"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":71652,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":65582,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":6070},"Other expenses":{"value":100227,"Management services":0,"Legal":0,"Accounting":12348,"Lobbying services":0,"Investment management fees":1265,"Other services":0,"Advertising":1663,"Office expenses":17995,"Information technology":0,"Royalties":0,"Occupancy":37973,"Travel":0,"Conferences and meetings":0,"Interest":77,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":8047,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":20859,"MEALS & ENTERTAINMENT":2651,"LICENSES & PERMITS":1425,"SALES & PROPERTY TAXES":8634,"MISCELLANEOUS":8149},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":459908,"Non-interest bearing cash":8356,"Savings and temp cash investments":19146,"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":5101,"Prepaid expenses deferred charges":11050,"Land, building, equipment":102300,"Investments publicly traded":313955,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2169,"Sum of Total Liabilities":0,"Accounts payable, accrued":2169,"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":457739,"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":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.10513930057160494,"percentile":0.2180906882231342},"Liabilities to Assets Ratio":{"score":0.004716160623429034,"percentile":0.5313140636445424},"Operating Reserve Ratio":{"score":2.675766091261876,"percentile":0.6871042926411087},"Officer Compensation Ratio":{"score":0.3068670401852466,"percentile":0.1807157540217636},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.05393156985790743,"percentile":0.6225032903108221},"Asset Growth":{"score":0.16863956661192958,"percentile":0.8093751112683626},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5287555248910492,"percentile":0.3970753840255836}},"source_xml":"202422839349300422_public.xml"},{"Organization":{"value":null,"Person":["MIKE FLYNN","MIKE RAAKER","WENDLE NORMAN","STU CARROLL","JOE FOSTER","RAY NAGLE","CHARLES GADDY","PAUL HEITFELD","ERNIE BANFELD","RANDY TAYLOR","JIM METZ","ROGER PAULINALLI","HEIDI WHITAKER"],"Title":["TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","COMMANDER","1ST VICE COMMANDER","2ND VICE COMMANDER","ADJUANT","FINANCE OFFICER","SARGEANT AT ARMS","CHAPLIN","CLUBROOM MANAGER"],"Hours":[4.0,4.0,4.0,4.0,4.0,4.0,3.0,3.0,10.0,2.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,35000],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,35000],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Fraternal veterans supporting all us veterans","year":2020,"name":"AMERICAN LEGION WESLEY WERNER POST 513","phone":5137290061,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"PO BOX 31121, CINCINNATI, OH, 45231, USA","city":"CINCINNATI","state":"OH","country":"USA","zip_code":45231},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":104953,"Contributions":{"value":3960,"Other contributions":0,"Contributions from gifts and grants":335,"Fundraising revenue":0,"Dues":3625,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":16134,"Investment income total":16134,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":84859,"Other total":642,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":41152,"Gross profit from sales of inventory":43065,"Gain from sale of assets":0}},"Expenses":{"value":120138,"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":10591,"Fundraising professional":0,"Fees to independent contractors":10591},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":45928,"Current officers":45928,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":63619,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":41900,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":685,"Itemized Expenses":21034,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":430477,"Non-interest bearing cash":0,"Savings and temp cash investments":318788,"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":102300,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":9389},"Liabilities":{"value":1231,"Sum of Total Liabilities":1231,"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":429246,"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":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.1446838108486656,"percentile":0.18481054089741758},"Liabilities to Assets Ratio":{"score":0.0028596185162041176,"percentile":0.5473941920545103},"Operating Reserve Ratio":{"score":3.5831876675156904,"percentile":0.7483337068653844},"Officer Compensation Ratio":{"score":0.2913316352860877,"percentile":0.19530003462679976},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.021829685456705546,"percentile":0.2907960046485702},"Asset Growth":{"score":0.36785234342444745,"percentile":0.9458773862595523},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.4126787428193295,"percentile":0.14246608709772832}},"source_xml":"202112179349201001_public.xml"},{"Organization":{"value":null,"Person":["HEIDI WHITAKER","MIKE FLYNN","JOHN LACHMANN","JOE FOSTER","CHARLES GADDY","RAY NEGLE","MIKE RAAKER","WENDLE NORMAN","PEDRO BAPTISTE","ERNIE BANFELD","RANDY TAYLOR","JIM METZ","ROGER PAULINALLI"],"Title":["CLUBROOM MANAGER","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","FIRST VICE COMMANDER","COMMANDER","2ND VICE COMMANDER","ADJUANT","FINANCE OFFICER","SARGEANT AT ARMS","CHAPLIN"],"Hours":[40.0,4.0,4.0,4.0,4.0,4.0,3.0,4.0,3.0,10.0,2.0,1.0,1.0],"Total Compensation":[41310,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[41310,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Fraternal organization of veterans providing support to u.S. veterans through social & recreational activities for its members and by honoring the memory of deceased veterans.","year":2022,"name":"AMERICAN LEGION WESLEY WERNER POST 513","phone":5137290061,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"WENDLE NORMAN","year_formation":1936,"state_legal_domicile":"OH","total_volunteers":40,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"PO BOX 31121, CINCINNATI, OH, 45231, USA","city":"CINCINNATI","state":"OH","country":"USA","zip_code":45231},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":3,"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":163444,"Contributions":{"value":20815,"Other contributions":1547,"Contributions from gifts and grants":0,"Fundraising revenue":19314,"Dues":-46,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3186,"Investment income total":3186,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":139443,"Other total":0,"Royalties revenue":0,"Net rental income":1058,"Net income from fundraising events":0,"Net income from gaming":72008,"Net income":66377,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":153738,"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":52320,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":48712,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":3608},"Other expenses":{"value":101418,"Management services":0,"Legal":0,"Accounting":8900,"Lobbying services":0,"Investment management fees":2678,"Other services":2392,"Advertising":3776,"Office expenses":16788,"Information technology":0,"Royalties":0,"Occupancy":43184,"Travel":0,"Conferences and meetings":88,"Interest":46,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":7563,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":16003,"MEALS & ENTERTAINMENT":3217,"LICENSES & PERMITS":1389,"SALES & PROPERTY TAXES":8124,"MISCELLANEOUS":3273},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":455821,"Non-interest bearing cash":29855,"Savings and temp cash investments":19082,"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":4899,"Prepaid expenses deferred charges":8900,"Land, building, equipment":102300,"Investments publicly traded":290785,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2801,"Sum of Total Liabilities":0,"Accounts payable, accrued":2801,"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":453020,"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":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.05938425393406916,"percentile":0.5454269578262609},"Liabilities to Assets Ratio":{"score":0.006144956024404316,"percentile":0.5209856317177209},"Operating Reserve Ratio":{"score":2.964920839350063,"percentile":0.7098209693550802},"Officer Compensation Ratio":{"score":0.26870389884088514,"percentile":0.21899619398236037},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.049259948383154915,"percentile":0.6031799758724538},"Asset Growth":{"score":0.20834806857392207,"percentile":0.855207723839704},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5942300750802417,"percentile":0.5885101201247984}},"source_xml":"202332639349301523_public.xml"},{"Organization":{"value":null,"Person":["JIM JAUCH","CHARLES GADDY","RALPH MORRIS","GARY AMMON","RANDY TAYLOR","JOE FOSTER","JIM METZ","LARRY GIPSON","GENE METZ","AL SCHAEFER","PAUL HEITFELD","RAY NEGEL","HEIDI WHITAKER"],"Title":["COMMANDER","1ST VICE COMMANDER","2ND VICE COMMANDER","ADJUTANT","FINANCE OFFICER","CHAPLIN","SGT AT ARMS","HISTORIAN","EXECUTIVE BRD","TRUSTEE","TRUSTEE","TRUSTEE","CLUBROOM MGR"],"Hours":[4.0,3.0,3.0,10.0,2.0,1.0,1.0,1.0,3.0,7.0,4.0,4.0,35.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Fraternal veterans supporting all us veterans","year":2016,"name":"AMERICAN LEGION 513 WESLEY WERNER","phone":5137290061,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2016-07-01T00:00:00","tax_period_end":"2017-06-30T00:00:00","address":"PO BOX 31121, CINCINNATI, OH, 45231, USA","city":"CINCINNATI","state":"OH","country":"USA","zip_code":45231},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":119294,"Contributions":{"value":20910,"Other contributions":0,"Contributions from gifts and grants":12415,"Fundraising revenue":0,"Dues":8495,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":16,"Investment income total":16,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":98368,"Other total":4629,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":45073,"Gross profit from sales of inventory":48666,"Gain from sale of assets":0}},"Expenses":{"value":129128,"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":4250,"Fundraising professional":0,"Fees to independent contractors":4250},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":41244,"Current officers":41244,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":83634,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":40180,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":43454,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":127505,"Non-interest bearing cash":0,"Savings and temp cash investments":19129,"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":108376,"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":127505,"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":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.08243499253944038,"percentile":0.24216562770868036},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.987431076141503,"percentile":0.419959424112602},"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":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.4284317525380702,"percentile":0.17019056340284333}},"source_xml":"201712609349200301_public.xml"},{"Organization":{"value":null,"Person":["MIKE FLYNN","MIKE RAAKER","DAN DAVIS","JOHN LACHMANN","JOE FOSTER","CHARLES GADDY","WENDLE NORMAN","PEDRO BAPTISTE","ERNIE BANFELD","RANDY TAYLOR","JIM METZ","ROGER PAULINALLI","HEIDI WHITAKER","BOB LACHMANN","RAY NEGLE"],"Title":["TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","COMMANDER","1ST VICE COMMANDER","2ND VICE COMMANDER","ADJUANT","FINANCE OFFICER","SARGEANT AT ARMS","CHAPLIN","CLUBROOM MANAGER","TRUSTEE","TRUSTEE"],"Hours":[4.0,4.0,4.0,4.0,4.0,4.0,3.0,3.0,10.0,2.0,1.0,1.0,40.0,4.0,4.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,35000,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,35000,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Fraternal veterans supporting all us veterans","year":2021,"name":"AMERICAN LEGION WESLEY WERNER POST 513","phone":5137290061,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2021-07-01T00:00:00","tax_period_end":"2022-06-30T00:00:00","address":"PO BOX 31121, CINCINNATI, OH, 45231, USA","city":"CINCINNATI","state":"OH","country":"USA","zip_code":45231},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":122583,"Contributions":{"value":3474,"Other contributions":0,"Contributions from gifts and grants":2694,"Fundraising revenue":0,"Dues":780,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":15691,"Investment income total":15691,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":103418,"Other total":1208,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":42383,"Gross profit from sales of inventory":59827,"Gain from sale of assets":0}},"Expenses":{"value":113217,"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":9897,"Fundraising professional":0,"Fees to independent contractors":9897},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":54761,"Current officers":54761,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":48559,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":26983,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":1047,"Itemized Expenses":20529,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":440715,"Non-interest bearing cash":0,"Savings and temp cash investments":334779,"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":102300,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":3636},"Liabilities":{"value":2103,"Sum of Total Liabilities":2103,"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":438612,"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":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.07640537431780915,"percentile":0.5800850228841137},"Liabilities to Assets Ratio":{"score":0.0047717912936932035,"percentile":0.5308781645699265},"Operating Reserve Ratio":{"score":3.892657463101831,"percentile":0.7638183449977053},"Officer Compensation Ratio":{"score":0.3091408534054073,"percentile":0.17862886663895872},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.00844511668642252,"percentile":0.4077132556761186},"Asset Growth":{"score":0.2653764003543069,"percentile":0.9002769127855094},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.5023765521885089,"percentile":0.3274165198945761}},"source_xml":"202202599349200830_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["HEIDI WHITAKER","MIKE FAUL","JERRY MALENKAMP","BILL CRAMER","WENDLE NORMAN","PEDRO BAPTISTE","HERB WILLIAMS","ERNIE BANFELD","RANDY TAYLOR","JIM METZ","ROGER PAULINALLI"],"Title":["CLUBROOM MANAGER","TRUSTEE","TRUSTEE","TRUSTEE","COMMANDER","1ST VICE COMMANDER","2ND VICE COMMANDER","ADJUANT","FINANCE OFFICER","SARGEANT AT ARMS","CHAPLIN"],"Hours":[40.0,4.0,4.0,4.0,4.0,3.0,3.0,10.0,2.0,1.0,1.0],"Total Compensation":[48000,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[48000,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Fraternal organization of veterans providing support to u.S. veterans through social & recreational activities for its members and by honoring the memory of deceased veterans.","year":2024,"name":"AMERICAN LEGION","phone":5137290061,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"WENDLE NORMAN","year_formation":1936,"state_legal_domicile":"OH","total_volunteers":40,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"PO BOX 31121, CINCINNATI, OH, 45231, USA","city":"CINCINNATI","state":"OH","country":"USA","zip_code":45231},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":3,"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":179390,"Contributions":{"value":5849,"Other contributions":1222,"Contributions from gifts and grants":0,"Fundraising revenue":3807,"Dues":820,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":12076,"Investment income total":12076,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":161465,"Other total":0,"Royalties revenue":0,"Net rental income":1500,"Net income from fundraising events":0,"Net income from gaming":90358,"Net income":69607,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":192432,"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":70692,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":64779,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":5913},"Other expenses":{"value":121740,"Management services":0,"Legal":0,"Accounting":10050,"Lobbying services":0,"Investment management fees":2301,"Other services":0,"Advertising":1180,"Office expenses":8687,"Information technology":0,"Royalties":0,"Occupancy":74477,"Travel":0,"Conferences and meetings":895,"Interest":106,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":9466,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":14578,"MEALS & ENTERTAINMENT":4067,"LICENSES & PERMITS":1545,"SALES & PROPERTY TAXES":8453,"BANK SERVICE CHARGES":513},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":458997,"Non-interest bearing cash":19002,"Savings and temp cash investments":21015,"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":4807,"Prepaid expenses deferred charges":11050,"Land, building, equipment":102300,"Investments publicly traded":300823,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2644,"Sum of Total Liabilities":0,"Accounts payable, accrued":2644,"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":456353,"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":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.07270193433301744,"percentile":0.2538454217200677},"Liabilities to Assets Ratio":{"score":0.005760386233461221,"percentile":0.5236256069402998},"Operating Reserve Ratio":{"score":2.3852425791968073,"percentile":0.660229587820686},"Officer Compensation Ratio":{"score":0.24943876278373658,"percentile":0.2417800421675302},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.062366114993679674,"percentile":0.654843665091293},"Asset Growth":{"score":0.1385878486287224,"percentile":0.7632198029228779},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5374651885419973,"percentile":0.42121613484407094}},"source_xml":"202522729349300212_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}