{"success":true,"data":{"_id":346554874,"filings":[{"Organization":{"value":null,"Person":["BILL PURCEL","MARK MAHLMAN","RICHARD VOLKMAN","MARIA CRUZ","GERALD N MILLER","SARAH BURK","DONALD E HALE"],"Title":["Commander","1st Vice","Sgt at Arms","Clubroom Manager","Chaplan","Adjutant","Finance Officer"],"Hours":[10.0,10.0,10.0,25.0,5.0,5.0,10.0],"Total Compensation":[0,0,0,18850,0,0,0],"Direct compensation":[0,0,0,18850,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To uphold and defend the constitution of the united states to foster and perpetuate americanism to preserve the military institutions","year":2021,"name":"Robison-Gibbs Post 265 Inc American Legion Post 265","phone":4193378383,"website":null,"type":"990","affiliation":null,"foreign_countries":["United States"],"principal_officer":"DONALD E HALE","year_formation":1957,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2021-05-01T00:00:00","tax_period_end":"2022-04-30T00:00:00","address":"1105 N Shoop Ave, Wauseon, OH, 43567, USA","city":"Wauseon","state":"OH","country":"USA","zip_code":43567},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":0,"Number of independent voting members":0,"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":162456,"Contributions":{"value":15800,"Other contributions":3200,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":8100,"Campaigns":0,"Grant revenue":0,"Related organizations":4500},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":325,"Investment income total":325,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":146331,"Other total":2659,"Royalties revenue":0,"Net rental income":2355,"Net income from fundraising events":0,"Net income from gaming":72926,"Net income":68391,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":161478,"Grant expense":{"value":12495,"Grants to domestic orgs":10495,"Grants to domestic individuals":2000,"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":79437,"Current officers":22800,"Disqualified persons":0,"Other salaries and wages":47418,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":9219},"Other expenses":{"value":69546,"Management services":0,"Legal":0,"Accounting":1200,"Lobbying services":0,"Investment management fees":100,"Other services":0,"Advertising":600,"Office expenses":2131,"Information technology":1973,"Royalties":0,"Occupancy":47218,"Travel":800,"Conferences and meetings":850,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":5487,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":9187,"Licenses and Permits":4687,"Outside Services":1900,"Postage":2600},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":12495,"Management And General Expenses":148983,"Fundraising Expenses":0}},"Assets":{"value":690362,"Non-interest bearing cash":15078,"Savings and temp cash investments":21495,"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":4820,"Prepaid expenses deferred charges":0,"Land, building, equipment":648969,"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":690362,"Net assets without donor restriction":690362,"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":0.07737896184000297,"percentile":0.4460379190062272},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.006020091594031615,"percentile":0.4135622077580376},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":4.275269696181523,"percentile":0.7804569243445018},"Officer Compensation Ratio":{"score":0.11673416812197328,"percentile":0.4995216227026779},"Program Expense Growth":{"score":-0.19516862780867342,"percentile":0.09029512399732305},"Revenue Growth":{"score":-0.01868784304888795,"percentile":0.3005917660059168},"Asset Growth":{"score":-0.0021650409173867716,"percentile":0.31008540644107496},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.465076573545286,"percentile":0.24197646460281141}},"source_xml":"202212589349300116_public.xml"},{"Organization":{"value":null,"Person":["JACOB MANZ","JERRY KINGSBURY","ERVIN YODER","WILLIAM PURSEL","JIM GYPE","GERALD MILLER","DAWN CONRAD","ALANA VENIA"],"Title":["COMMANDER","VICE COMMANDER","FINANCE OFFICER","2 VICE COMMANDER","TRUSTEE","CHAPLAIN","MANAGER","MANAGER"],"Hours":[25.0,10.0,30.0,10.0,25.0,10.0,40.0,0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To uphold and defend the constitution of the united states, to foster and perpetuate americanism, to promote and preserve the military institutions, to inculcate a sense of individual service to country, to community,","year":2014,"name":"ROBINSON-GIBBS POST 265 INC","phone":4193378383,"website":null,"type":"990","affiliation":null,"foreign_countries":["United States"],"principal_officer":"ERVIN YODER","year_formation":1957,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2014-05-01T00:00:00","tax_period_end":"2015-04-30T00:00:00","address":"1105 N SHOOP AVE, WAUSEON, OH, 43567, USA","city":"WAUSEON","state":"OH","country":"USA","zip_code":43567},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":434,"Number of independent voting members":434,"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":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":188092,"Contributions":{"value":58098,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":58098,"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":4,"Investment income total":4,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":129990,"Other total":0,"Royalties revenue":0,"Net rental income":9100,"Net income from fundraising events":0,"Net income from gaming":40143,"Net income":80747,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":192579,"Grant expense":{"value":28780,"Grants to domestic orgs":15963,"Grants to domestic individuals":12817,"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":82498,"Current officers":0,"Disqualified persons":76797,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":5701},"Other expenses":{"value":81301,"Management services":6719,"Legal":0,"Accounting":1311,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":2673,"Office expenses":11374,"Information technology":0,"Royalties":0,"Occupancy":36219,"Travel":26,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":5438,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":16512,"TAXES - REAL ESTATE":11949,"LICENSES AND PERMITS":777,"MEALS":864,"OUTSIDE SERVICES":2922},"All other expenses":1029},"Functional Expenses":{"value":null,"Program Service Expenses":99826,"Management And General Expenses":92753,"Fundraising Expenses":0}},"Assets":{"value":700082,"Non-interest bearing cash":45075,"Savings and temp cash investments":3070,"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":629927,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":22010},"Liabilities":{"value":2831,"Sum of Total Liabilities":0,"Accounts payable, accrued":2831,"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":697251,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":697251,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5183638922208548,"percentile":0.4784181079970677},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.023855347383195457,"percentile":0.33077158705511406},"Liabilities to Assets Ratio":{"score":0.004043812010593045,"percentile":0.5367503068500065},"Operating Reserve Ratio":{"score":3.6352977219738394,"percentile":0.7510831587433074},"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":0.5695898150018359,"percentile":0.5155961053383311}},"source_xml":"201503499349301220_public.xml"},{"Organization":{"value":null,"Person":["BILL PURCEL","MARK MAHLMAN","RICHARD VOLKMAN","CHRIS HILTON","SARAH BURK","DONALD E HALE","MARIA CRUZ"],"Title":["Commander","1st Vice","Sgt at Arms","Chaplan","Adjutant","Finance Officer","Clubroom Manager"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To uphold and defend the constitution of the united states to foster and perpetuate americanism to preserve the military institutions","year":2024,"name":"Robison-Gibbs Post 265 Inc","phone":4193378383,"website":null,"type":"990","affiliation":null,"foreign_countries":["United States"],"principal_officer":"Donald E Hale","year_formation":1957,"state_legal_domicile":"OH","total_volunteers":100,"tax_period_begin":"2024-05-01T00:00:00","tax_period_end":"2025-04-30T00:00:00","address":"1105 N Shoop Ave, Wauseon, OH, 43567, USA","city":"Wauseon","state":"OH","country":"USA","zip_code":43567},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":295,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":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":397537,"Contributions":{"value":12550,"Other contributions":2225,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":10325,"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":7712,"Investment income total":7712,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":377275,"Other total":5126,"Royalties revenue":0,"Net rental income":2100,"Net income from fundraising events":0,"Net income from gaming":255049,"Net income":115000,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":231639,"Grant expense":{"value":77741,"Grants to domestic orgs":72741,"Grants to domestic individuals":5000,"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":67529,"Current officers":44000,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":23529},"Other expenses":{"value":86369,"Management services":0,"Legal":2000,"Accounting":1700,"Lobbying services":0,"Investment management fees":150,"Other services":0,"Advertising":1100,"Office expenses":6475,"Information technology":2600,"Royalties":0,"Occupancy":41111,"Travel":2000,"Conferences and meetings":6000,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":7942,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":14300,"Licenses and Permits":6000,"Postage":2950,"outside services":2900,"meals":2450},"All other expenses":991},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1074035,"Non-interest bearing cash":107255,"Savings and temp cash investments":311311,"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":6500,"Prepaid expenses deferred charges":0,"Land, building, equipment":648969,"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":1074035,"Net assets without donor restriction":1074035,"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":0.41731461474026316,"percentile":0.8916205849210841},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":4.636676034691913,"percentile":0.794119709578662},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.19960577267639068,"percentile":0.088761277839522},"Revenue Growth":{"score":0.05548926583679654,"percentile":0.6287238745401194},"Asset Growth":{"score":0.024547428327001936,"percentile":0.4230981766146774},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5550096804508787,"percentile":0.4721306347933748}},"source_xml":"202532569349300128_public.xml"},{"Organization":{"value":null,"Person":["BILL PURCEL","MARK MAHLMAN","RICHARD VOLKMAN","MARIA CRUZ","CHRIS HILTON","SARAH BURK","DONALD E HALE"],"Title":["Commander","1st Vice","Sgt at Arms","Clubroom Manager","Chaplan","Adjutant","Finance Officer"],"Hours":[0,0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To uphold and defend the constitution of the united states to foster and perpetuate americanism to preserve the military institutions","year":2023,"name":"Robison-Gibbs Post 265 Inc American Legion Post 265","phone":4193378383,"website":null,"type":"990","affiliation":null,"foreign_countries":["United States"],"principal_officer":"DONALD E HALE","year_formation":1957,"state_legal_domicile":"OH","total_volunteers":100,"tax_period_begin":"2023-05-01T00:00:00","tax_period_end":"2024-04-30T00:00:00","address":"1105 N Shoop Ave, Wauseon, OH, 43567, USA","city":"Wauseon","state":"OH","country":"USA","zip_code":43567},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":283,"Number of independent voting members":0,"Number of employees total":7,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":7,"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":329256,"Contributions":{"value":38500,"Other contributions":30700,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":7800,"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":1283,"Investment income total":1283,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":289473,"Other total":2515,"Royalties revenue":0,"Net rental income":4805,"Net income from fundraising events":0,"Net income from gaming":181869,"Net income":100284,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":202815,"Grant expense":{"value":59704,"Grants to domestic orgs":59704,"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":60903,"Current officers":42000,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":18903},"Other expenses":{"value":82208,"Management services":0,"Legal":2200,"Accounting":1500,"Lobbying services":0,"Investment management fees":100,"Other services":0,"Advertising":1000,"Office expenses":5561,"Information technology":2400,"Royalties":0,"Occupancy":47211,"Travel":1000,"Conferences and meetings":3400,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":5536,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":12300,"Licenses and Permits":5750,"Outside Services":2800,"Meals":850,"Postage":2900},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":838530,"Non-interest bearing cash":88561,"Savings and temp cash investments":95000,"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":6000,"Prepaid expenses deferred charges":0,"Land, building, equipment":648969,"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":838530,"Net assets without donor restriction":838530,"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":0.384020336759239,"percentile":0.8782954825453224},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":4.134457510539161,"percentile":0.774642354007743},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.174559761338207,"percentile":0.09818629118569736},"Revenue Growth":{"score":0.031447603780045415,"percentile":0.5217471277497298},"Asset Growth":{"score":0.009673252171400637,"percentile":0.36026810383570607},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5388570037656171,"percentile":0.4251488335993463}},"source_xml":"202412529349300001_public.xml"},{"Organization":{"value":null,"Person":["MARK MAHLMAN","SARAH BURK","MARIA CRUZ","RICHARD VOLKMAN","GERALD N MILLER","BILL PURCEL","DONALD E HALE"],"Title":["1st Vice","Adjutant","Clubroom Manager","Sgt at Arms","Chaplan","Commander","Finance Officer"],"Hours":[10.0,10.0,25.0,10.0,10.0,10.0,0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To uphold and defend the constitution of the united states to foster and perpetuate americanism to preserve the military institutions","year":2020,"name":"Robison-Gibbs Post 265 Inc American Legion Post 265","phone":4193378383,"website":null,"type":"990","affiliation":null,"foreign_countries":["United States"],"principal_officer":"DONALD E HALE","year_formation":1957,"state_legal_domicile":"OH","total_volunteers":100,"tax_period_begin":"2020-05-01T00:00:00","tax_period_end":"2021-04-30T00:00:00","address":"1105 N Shoop Ave, Wauseon, OH, 43567, USA","city":"Wauseon","state":"OH","country":"USA","zip_code":43567},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":297,"Number of independent voting members":0,"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":154087,"Contributions":{"value":29169,"Other contributions":1200,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":8910,"Campaigns":0,"Grant revenue":19059,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":201,"Investment income total":201,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":124717,"Other total":0,"Royalties revenue":0,"Net rental income":2195,"Net income from fundraising events":0,"Net income from gaming":67516,"Net income":55006,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":151924,"Grant expense":{"value":20694,"Grants to domestic orgs":20694,"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":65976,"Current officers":14155,"Disqualified persons":0,"Other salaries and wages":41684,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":10137},"Other expenses":{"value":65254,"Management services":0,"Legal":0,"Accounting":1100,"Lobbying services":0,"Investment management fees":100,"Other services":0,"Advertising":500,"Office expenses":1904,"Information technology":1956,"Royalties":0,"Occupancy":40319,"Travel":450,"Conferences and meetings":650,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":5488,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":4123,"All other expenses":8664},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":691578,"Non-interest bearing cash":19817,"Savings and temp cash investments":17792,"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":5000,"Prepaid expenses deferred charges":0,"Land, building, equipment":648969,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1216,"Sum of Total Liabilities":0,"Accounts payable, accrued":1216,"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":690362,"Net assets without donor restriction":690362,"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":0.01403752425577758,"percentile":0.4362533192002167},"Liabilities to Assets Ratio":{"score":0.0017582976902099257,"percentile":0.559256464334115},"Operating Reserve Ratio":{"score":4.5521313288223055,"percentile":0.7910558036675122},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.17900573900580471,"percentile":0.0964330793204119},"Revenue Growth":{"score":-0.02183926791346192,"percentile":0.2907615687216516},"Asset Growth":{"score":-0.002253562680658281,"percentile":0.30973074948686885},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.41109987882327026,"percentile":0.13974869524994385}},"source_xml":"202112459349301351_public.xml"},{"Organization":{"value":null,"Person":["BILL PURCEL","MARK MAHLMAN","RICHARD VOLKMAN","MARIA CRUZ","CHRIS HILTON","SARAH BURK","DONALD E HALE"],"Title":["Commander","1st Vice","Sgt at Arms","Clubroom Manager","Chaplan","Adjutant","Finance Officer"],"Hours":[10.0,10.0,10.0,30.0,5.0,5.0,10.0],"Total Compensation":[0,0,0,30000,0,0,0],"Direct compensation":[0,0,0,30000,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To uphold and defend the constitution of the united states to foster and perpetuate americanism to preserve the military institutions","year":2022,"name":"Robison-Gibbs Post 265 Inc American Legion Post 265","phone":4193378383,"website":null,"type":"990","affiliation":null,"foreign_countries":["United States"],"principal_officer":"DONALD E HALE","year_formation":1957,"state_legal_domicile":"OH","total_volunteers":100,"tax_period_begin":"2022-05-01T00:00:00","tax_period_end":"2023-04-30T00:00:00","address":"1105 N Shoop Ave, Wauseon, OH, 43567, USA","city":"Wauseon","state":"OH","country":"USA","zip_code":43567},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":297,"Number of independent voting members":0,"Number of employees total":8,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":8,"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":196632,"Contributions":{"value":13075,"Other contributions":3450,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":9625,"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":207,"Investment income total":207,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":183350,"Other total":2453,"Royalties revenue":0,"Net rental income":8150,"Net income from fundraising events":0,"Net income from gaming":85663,"Net income":87084,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":155155,"Grant expense":{"value":20628,"Grants to domestic orgs":20628,"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":18512,"Benefits paid to members Total":18512},"Salaries":{"value":39577,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":30305,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":9272},"Other expenses":{"value":76438,"Management services":0,"Legal":0,"Accounting":1200,"Lobbying services":0,"Investment management fees":100,"Other services":0,"Advertising":750,"Office expenses":5160,"Information technology":2200,"Royalties":0,"Occupancy":45811,"Travel":900,"Conferences and meetings":3200,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":5536,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":11581,"Licenses and Permits":5561,"Outside Services":2600,"Postage":2700,"Meals":720},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":49712,"Management And General Expenses":105443,"Fundraising Expenses":0}},"Assets":{"value":732684,"Non-interest bearing cash":53715,"Savings and temp cash investments":25000,"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":5000,"Prepaid expenses deferred charges":0,"Land, building, equipment":648969,"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":732684,"Net assets without donor restriction":732684,"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":0.3204021784666946,"percentile":0.45829150991275486},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.21093718214736157,"percentile":0.7670167541019088},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":4.722271277109987,"percentile":0.7971165211845217},"Officer Compensation Ratio":{"score":0.1933550320647095,"percentile":0.3253859374168212},"Program Expense Growth":{"score":-0.13885124509629262,"percentile":0.11527239479657686},"Revenue Growth":{"score":-0.004984588015355332,"percentile":0.34886561617491885},"Asset Growth":{"score":0.0015038073435697263,"percentile":0.32637102948923513},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.49883824105348296,"percentile":0.31875438341423046}},"source_xml":"202332559349301028_public.xml"},{"Organization":{"value":null,"Person":["JACOB MANZ","JERRY KINGSBURY","ERVIN YODER","WILLIAM PURSEL","JIM GYPE","GERALD MILLER","DAWN CONRAD","ALANA VENIA"],"Title":["COMMANDER","VICE COMMANDER","FINANCE OFFICER","2 VICE COMMANDER","TRUSTEE","CHAPLAIN","MANAGER","MANAGER"],"Hours":[25.0,10.0,30.0,10.0,25.0,10.0,40.0,0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To uphold and defend the constitution of the united states, to foster and perpetuate americanism, to promote and preserve the military institutions, to inculcate a sense of individual service to country, to community,","year":2015,"name":"ROBINSON-GIBBS POST 265 INC","phone":4193378383,"website":null,"type":"990","affiliation":null,"foreign_countries":["United States"],"principal_officer":"ERVIN YODER","year_formation":1957,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2015-05-01T00:00:00","tax_period_end":"2016-04-30T00:00:00","address":"1105 N SHOOP AVE, WAUSEON, OH, 43567, USA","city":"WAUSEON","state":"OH","country":"USA","zip_code":43567},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":430,"Number of independent voting members":430,"Number of employees total":7,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":7,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":192268,"Contributions":{"value":59495,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":59495,"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":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":132773,"Other total":0,"Royalties revenue":0,"Net rental income":9500,"Net income from fundraising events":0,"Net income from gaming":36347,"Net income":86926,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":193544,"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":82261,"Current officers":0,"Disqualified persons":76415,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":5846},"Other expenses":{"value":111283,"Management services":7015,"Legal":0,"Accounting":750,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":2745,"Office expenses":10946,"Information technology":0,"Royalties":0,"Occupancy":37655,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":5786,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":17146,"TAXES - REAL ESTATE":12515,"LICENSES AND PERMITS":785,"MEALS":821,"OUTSIDE SERVICES":3025},"All other expenses":29240},"Functional Expenses":{"value":null,"Program Service Expenses":101534,"Management And General Expenses":92010,"Fundraising Expenses":0}},"Assets":{"value":697759,"Non-interest bearing cash":42647,"Savings and temp cash investments":3175,"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":629927,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":22010},"Liabilities":{"value":1784,"Sum of Total Liabilities":0,"Accounts payable, accrued":1784,"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":695975,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":695975,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5246042243624189,"percentile":0.47944885727405284},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.0066365697880042445,"percentile":0.3684149706960655},"Liabilities to Assets Ratio":{"score":0.002556756702529097,"percentile":0.5504491726930533},"Operating Reserve Ratio":{"score":3.6051698838507007,"percentile":0.7495159408591991},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.30331258831187385,"percentile":0.8667931732706313},"Revenue Growth":{"score":0.05868604237589553,"percentile":0.6411082097209542},"Asset Growth":{"score":-0.0040924022989216845,"percentile":0.3024595810225727},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.603232253788638,"percentile":0.6149354959410109}},"source_xml":"201643509349301314_public.xml"},{"Organization":{"value":null,"Person":["JACOB MANZ","JERRY KINGSBURY","ERVIN YODER","WILLIAM PURSEL","JIM GYPE","GERALD MILLER","DAWN CONRAD","ALANA VENIA"],"Title":["COMMANDER","VICE COMMANDER","FINANCE OFFICER","2 VICE COMMANDER","TRUSTEE","CHAPLAIN","MANAGER","MANAGER"],"Hours":[25.0,10.0,30.0,10.0,25.0,10.0,40.0,0],"Total Compensation":[0,325,0,0,0,0,24841,0],"Direct compensation":[0,325,0,0,0,0,24841,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To uphold and defend the constitution of the united states, to foster and perpetuate americanism, to promote and preserve the military institutions, to inculcate a sense of individual service to country, to community,","year":2013,"name":"ROBINSON-GIBBS POST 265 INC","phone":4193378383,"website":null,"type":"990","affiliation":null,"foreign_countries":["United States"],"principal_officer":"ERVIN YODER","year_formation":1957,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2013-05-01T00:00:00","tax_period_end":"2014-04-30T00:00:00","address":"1105 N SHOOP AVE, WAUSEON, OH, 43567, USA","city":"WAUSEON","state":"OH","country":"USA","zip_code":43567},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":434,"Number of independent voting members":434,"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":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":170708,"Contributions":{"value":27707,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":20126,"Dues":7581,"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":382,"Investment income total":382,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":142619,"Other total":0,"Royalties revenue":0,"Net rental income":9100,"Net income from fundraising events":0,"Net income from gaming":91733,"Net income":41786,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":170357,"Grant expense":{"value":50588,"Grants to domestic orgs":27116,"Grants to domestic individuals":23472,"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":75334,"Current officers":25166,"Disqualified persons":0,"Other salaries and wages":43319,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":6849},"Other expenses":{"value":44435,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":24303,"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":{"value":9381,"TAXES - REAL ESTATE":5631,"LICENSES AND PERMITS":3750},"All other expenses":10751},"Functional Expenses":{"value":null,"Program Service Expenses":50588,"Management And General Expenses":119769,"Fundraising Expenses":0}},"Assets":{"value":703492,"Non-interest bearing cash":28368,"Savings and temp cash investments":4084,"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":5000,"Prepaid expenses deferred charges":0,"Land, building, equipment":629927,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":36113},"Liabilities":{"value":1754,"Sum of Total Liabilities":0,"Accounts payable, accrued":1754,"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":701738,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":701738,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.2969528695621548,"percentile":0.4568130553519209},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.002056142652951238,"percentile":0.40147032239117336},"Liabilities to Assets Ratio":{"score":0.0024932763983101444,"percentile":0.5511048648630933},"Operating Reserve Ratio":{"score":4.129516251166668,"percentile":0.7744244996068315},"Officer Compensation Ratio":{"score":0.14772507146756517,"percentile":0.4174214315959536},"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":0.5688135805431174,"percentile":0.5132392858707023}},"source_xml":"201433049349300343_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["BILL PURCEL","MARK MAHLMAN","RICHARD VOLKMAN","CHRIS HILTON","SARAH BURK","DONALD E HALE","MARIA CRUZ"],"Title":["Commander","1st Vice","Sgt at Arms","Chaplan","Adjutant","Finance Officer","Clubroom Manager"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To uphold and defend the constitution of the united states to foster and perpetuate americanism to preserve the military institutions","year":2024,"name":"Robison-Gibbs Post 265 Inc","phone":4193378383,"website":null,"type":"990","affiliation":null,"foreign_countries":["United States"],"principal_officer":"Donald E Hale","year_formation":1957,"state_legal_domicile":"OH","total_volunteers":100,"tax_period_begin":"2024-05-01T00:00:00","tax_period_end":"2025-04-30T00:00:00","address":"1105 N Shoop Ave, Wauseon, OH, 43567, USA","city":"Wauseon","state":"OH","country":"USA","zip_code":43567},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":295,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":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":397537,"Contributions":{"value":12550,"Other contributions":2225,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":10325,"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":7712,"Investment income total":7712,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":377275,"Other total":5126,"Royalties revenue":0,"Net rental income":2100,"Net income from fundraising events":0,"Net income from gaming":255049,"Net income":115000,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":231639,"Grant expense":{"value":77741,"Grants to domestic orgs":72741,"Grants to domestic individuals":5000,"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":67529,"Current officers":44000,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":23529},"Other expenses":{"value":86369,"Management services":0,"Legal":2000,"Accounting":1700,"Lobbying services":0,"Investment management fees":150,"Other services":0,"Advertising":1100,"Office expenses":6475,"Information technology":2600,"Royalties":0,"Occupancy":41111,"Travel":2000,"Conferences and meetings":6000,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":7942,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":14300,"Licenses and Permits":6000,"Postage":2950,"outside services":2900,"meals":2450},"All other expenses":991},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1074035,"Non-interest bearing cash":107255,"Savings and temp cash investments":311311,"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":6500,"Prepaid expenses deferred charges":0,"Land, building, equipment":648969,"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":1074035,"Net assets without donor restriction":1074035,"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":0.41731461474026316,"percentile":0.8916205849210841},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":4.636676034691913,"percentile":0.794119709578662},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.19960577267639068,"percentile":0.088761277839522},"Revenue Growth":{"score":0.05548926583679654,"percentile":0.6287238745401194},"Asset Growth":{"score":0.024547428327001936,"percentile":0.4230981766146774},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5550096804508787,"percentile":0.4721306347933748}},"source_xml":"202532569349300128_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}