{"success":true,"data":{"_id":350800664,"filings":[{"Organization":{"value":null,"Person":["RANDY KAELBER"],"Title":["COMMANDER"],"Hours":[25.0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"value":null,"mission":"Service veterans and their families","year":2016,"name":"AMERICAN LEGION POST #0002 CLAY COUNTY POST","phone":null,"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":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"10 N DEPOT ST, BRAZIL, IN, 47834, USA","city":"BRAZIL","state":"IN","country":"USA","zip_code":47834},"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":54109,"Contributions":{"value":1743,"Other contributions":0,"Contributions from gifts and grants":1510,"Fundraising revenue":0,"Dues":233,"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":52366,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":36202,"Gross profit from sales of inventory":16164,"Gain from sale of assets":0}},"Expenses":{"value":45817,"Grant expense":{"value":7530,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":7530,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":38287,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":24361,"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":553,"Itemized Expenses":13373,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":60394,"Non-interest bearing cash":0,"Savings and temp cash investments":51765,"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":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":8629},"Liabilities":{"value":12000,"Sum of Total Liabilities":12000,"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":48394,"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":0.15324622521207193,"percentile":0.7028293475077543},"Liabilities to Assets Ratio":{"score":0.19869523462595623,"percentile":0.25182164025872084},"Operating Reserve Ratio":{"score":1.3181570159547766,"percentile":0.5020412229836797},"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":0.4937136364537874,"percentile":0.3064027295509164}},"source_xml":"201733139349201293_public.xml"},{"Organization":{"value":null,"Person":["LONNIE BOYCE"],"Title":["COMMANDER"],"Hours":[25.0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"value":null,"mission":"To promote social welfare of the members & the community through patriotic activities. to provide & support programs to perpetuate the memory & welfare of those who have served in the armed forces.","year":2021,"name":"AMERICAN LEGION POST #0002 CLAY COUNTY POST","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LONNIE BOYCE OFFICER","year_formation":1919,"state_legal_domicile":"IN","total_volunteers":null,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"10 N DEPOT ST, BRAZIL, IN, 47834, USA","city":"BRAZIL","state":"IN","country":"USA","zip_code":47834},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":383284,"Contributions":{"value":499151,"Other contributions":499151,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"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":-115867,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-115867,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":403725,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":403725,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":4544,"Office expenses":544,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":73,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":3524,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":41377,"CONTRACT SERVICES":1200,"AWARDS AND GRANTS":40177},"All other expenses":353663},"Functional Expenses":{"value":null,"Program Service Expenses":403725,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":94323,"Non-interest bearing cash":94323,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":-11938,"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":-11938,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":106261,"Net assets without donor restriction":106261,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.05333121132110915,"percentile":0.28023598038510367},"Liabilities to Assets Ratio":{"score":-0.1265651007707558,"percentile":0.9995731138761752},"Operating Reserve Ratio":{"score":0.23363180382686236,"percentile":0.13133993188311283},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.515052813902726,"percentile":0.9349837746497218},"Revenue Growth":{"score":0.2711209979004656,"percentile":0.9358010734490324},"Asset Growth":{"score":0.0723662606479337,"percentile":0.6052970889813271},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7843142279512281,"percentile":0.9484271504802733}},"source_xml":"202212509349301021_public.xml"},{"Organization":{"value":null,"Person":["RANDY KAELBER"],"Title":["COMMANDER"],"Hours":[25.0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"value":null,"mission":"Service veterans and their families","year":2017,"name":"AMERICAN LEGION POST #0002 CLAY COUNTY POST","phone":null,"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":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"10 N DEPOT ST, BRAZIL, IN, 47834, USA","city":"BRAZIL","state":"IN","country":"USA","zip_code":47834},"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":67105,"Contributions":{"value":2264,"Other contributions":0,"Contributions from gifts and grants":1897,"Fundraising revenue":0,"Dues":367,"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":64841,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":43576,"Gross profit from sales of inventory":21265,"Gain from sale of assets":0}},"Expenses":{"value":24858,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":24858,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":24145,"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":713,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":112941,"Non-interest bearing cash":0,"Savings and temp cash investments":60736,"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":43576,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":8629},"Liabilities":{"value":22300,"Sum of Total Liabilities":22300,"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":90641,"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":0.629565606139632,"percentile":0.947686816276345},"Liabilities to Assets Ratio":{"score":0.19744822517951852,"percentile":0.2525389892057624},"Operating Reserve Ratio":{"score":4.543446777697321,"percentile":0.7907516562896162},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.23198951398957682,"percentile":0.0642112450939303},"Asset Growth":{"score":0.34968663177618403,"percentile":0.9399954076830752},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.5512929109841013,"percentile":0.46115367562844684}},"source_xml":"201810729349200036_public.xml"},{"Organization":{"value":null,"Person":["LONNIE BOYCE"],"Title":["COMMANDER"],"Hours":[25.0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"value":null,"mission":"To promote social welfare of the members & the community through patriotic activities. to provide & support programs to perpetuate the memory & welfare of those who have served in the armed forces.","year":2019,"name":"AMERICAN LEGION POST #0002 CLAY COUNTY POST","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LONNIE BOYCE OFFICER","year_formation":1919,"state_legal_domicile":"IN","total_volunteers":null,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"10 N DEPOT ST, BRAZIL, IN, 47834, USA","city":"BRAZIL","state":"IN","country":"USA","zip_code":47834},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":6460,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":222383,"Contributions":{"value":362466,"Other contributions":362466,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"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":-140083,"Other total":6460,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-146543,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":146543,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":146543,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":2319,"Office expenses":2809,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":4100,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":49728,"AWARDS AND GRANTS":29423,"DONATIONS":350,"CONTRACT SERVICE":3559,"BUILDING REPAIR AND MAINT":16396},"All other expenses":87587},"Functional Expenses":{"value":null,"Program Service Expenses":146543,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":46119,"Non-interest bearing cash":46119,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":-8969,"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":-8969,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":55088,"Net assets without donor restriction":55088,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.34103326243462856,"percentile":0.8582279378781453},"Liabilities to Assets Ratio":{"score":-0.19447516208070426,"percentile":0.9996398916479443},"Operating Reserve Ratio":{"score":0.3147130876261575,"percentile":0.1695121455849421},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.7905800377544061,"percentile":0.971246382822294},"Revenue Growth":{"score":0.2786639608632223,"percentile":0.9387169285616898},"Asset Growth":{"score":-0.2044561831233916,"percentile":0.052519227873961925},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8605864389730372,"percentile":0.9844585904719698}},"source_xml":"202040879349300414_public.xml"},{"Organization":{"value":null,"Person":["LONNIE BOYCE"],"Title":["COMMANDER"],"Hours":[25.0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"value":null,"mission":"To promote social welfare of the members & the community through patriotic activities. to provide & support programs to perpetuate the memory & welfare of those who have served in the armed forces.","year":2022,"name":"AMERICAN LEGION POST #0002 CLAY COUNTY POST","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LONNIE BOYCE OFFICER","year_formation":1919,"state_legal_domicile":"IN","total_volunteers":null,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"10 N DEPOT ST, BRAZIL, IN, 47834, USA","city":"BRAZIL","state":"IN","country":"USA","zip_code":47834},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":673406,"Contributions":{"value":822611,"Other contributions":822611,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"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":-149205,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-149205,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":536736,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":536736,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":7282,"Office expenses":2729,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":8619,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":96279,"CONTRACT SERVICES":4385,"AWARDS AND GRANTS":91842,"BOOKS SUBSCRIPTION REFERENCE":52},"All other expenses":421827},"Functional Expenses":{"value":null,"Program Service Expenses":536736,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":230192,"Non-interest bearing cash":230192,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":-11938,"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":-11938,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":242130,"Net assets without donor restriction":242130,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.2029533446390439,"percentile":0.7592444910294722},"Liabilities to Assets Ratio":{"score":-0.05186105511920484,"percentile":0.9994090372038221},"Operating Reserve Ratio":{"score":0.42887378525010433,"percentile":0.22069418759203996},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.44973531135339523,"percentile":0.917699299315082},"Revenue Growth":{"score":0.318231351757275,"percentile":0.9514669004950095},"Asset Growth":{"score":0.19567643121350753,"percentile":0.8421714874312659},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8874663739526338,"percentile":0.99050372741448}},"source_xml":"202302639349300425_public.xml"},{"Organization":{"value":null,"Person":["LONNIE BOYCE"],"Title":["COMMANDER"],"Hours":[25.0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"value":null,"mission":"To promote social welfare of the members & the community through patriotic activities. to provide & support programs to perpetuate the memory & welfare of those who have served in the armed forces.","year":2023,"name":"AMERICAN LEGION POST #0002 CLAY COUNTY POST","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LONNIE BOYCE OFFICER","year_formation":1919,"state_legal_domicile":"IN","total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"10 N DEPOT ST, BRAZIL, IN, 47834, USA","city":"BRAZIL","state":"IN","country":"USA","zip_code":47834},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":408906,"Contributions":{"value":516448,"Other contributions":516448,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"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":-107542,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-107542,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":336202,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":336202,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":9140,"Office expenses":2399,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":211,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":11772,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":131093,"CONTRACT SERVICES":1242,"AWARDS AND GRANTS":129825,"BOOKS SUBSCRIPTION REFERENCE":26},"All other expenses":181587},"Functional Expenses":{"value":null,"Program Service Expenses":336202,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":302393,"Non-interest bearing cash":302393,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":-11938,"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":-11938,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":314331,"Net assets without donor restriction":314331,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.17780125505617428,"percentile":0.7327112696795531},"Liabilities to Assets Ratio":{"score":-0.03947842707999193,"percentile":0.9993479949461926},"Operating Reserve Ratio":{"score":0.8994384328469194,"percentile":0.3941948066986793},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.34509120001173466,"percentile":0.8835005282771823},"Revenue Growth":{"score":0.25390482558666794,"percentile":0.9283648730028212},"Asset Growth":{"score":0.23781690339535036,"percentile":0.8809832941154702},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8890717229773492,"percentile":0.9907979048804861}},"source_xml":"202421799349301507_public.xml"},{"Organization":{"value":null,"Person":["RANDY KAELBER"],"Title":["COMMANDER"],"Hours":[25.0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"value":null,"mission":"Service veterans and their families","year":2015,"name":"AMERICAN LEGION POST #0002 CLAY COUNTY POST","phone":null,"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":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"10 N DEPOT ST, BRAZIL, IN, 47834, USA","city":"BRAZIL","state":"IN","country":"USA","zip_code":47834},"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":101559,"Contributions":{"value":14540,"Other contributions":0,"Contributions from gifts and grants":2650,"Fundraising revenue":0,"Dues":11890,"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":87019,"Other total":794,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":47597,"Gross profit from sales of inventory":38628,"Gain from sale of assets":0}},"Expenses":{"value":61457,"Grant expense":{"value":2650,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":2650,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":58807,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":24370,"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":825,"Itemized Expenses":33612,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":58820,"Non-interest bearing cash":0,"Savings and temp cash investments":50208,"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":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":8612},"Liabilities":{"value":18718,"Sum of Total Liabilities":18718,"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":40102,"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":0.394864069161768,"percentile":0.8828612998730914},"Liabilities to Assets Ratio":{"score":0.31822509350561035,"percentile":0.19428009465237048},"Operating Reserve Ratio":{"score":0.957091950469434,"percentile":0.4112573735530012},"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":0.5293291330046039,"percentile":0.39863826430895394}},"source_xml":"201631309349201458_public.xml"},{"Organization":{"value":null,"Person":["MICHAEL CAPUTO"],"Title":["COMMANDER"],"Hours":[25.0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"value":null,"mission":"To promote social welfare of the members & the community through patriotic activities. to provide & support programs to perpetuate the memory & welfare of those who have served in the armed forces.","year":2020,"name":"AMERICAN LEGION POST #0002 CLAY COUNTY POST","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MICHAEL CAPUTO OFFICER","year_formation":1919,"state_legal_domicile":"IN","total_volunteers":null,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"10 N DEPOT ST, BRAZIL, IN, 47834, USA","city":"BRAZIL","state":"IN","country":"USA","zip_code":47834},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":28,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":168818,"Contributions":{"value":238026,"Other contributions":238026,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"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":-69208,"Other total":28,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-69236,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":107365,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":107365,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":4067,"Office expenses":1275,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":3999,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":24023,"AWARDS AND GRANTS":22500,"BUSINESS":6,"CONTRACT SERVICES":1517},"All other expenses":74001},"Functional Expenses":{"value":null,"Program Service Expenses":107365,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":107103,"Non-interest bearing cash":107103,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":-9438,"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":-9438,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":116541,"Net assets without donor restriction":116541,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.3640192396545392,"percentile":0.8694147304113434},"Liabilities to Assets Ratio":{"score":-0.08812078093050615,"percentile":0.9995157587347784},"Operating Reserve Ratio":{"score":0.9975597261677456,"percentile":0.4228747929322212},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.5159565087992078,"percentile":0.9351761480924181},"Revenue Growth":{"score":0.20797082793654348,"percentile":0.9022428427165635},"Asset Growth":{"score":0.03085177733065057,"percentile":0.44950119532009825},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8931324303064424,"percentile":0.9915018509582166}},"source_xml":"202131939349300883_public.xml"},{"Organization":{"value":null,"Person":["LONNIE BOYCE"],"Title":["COMMANDER"],"Hours":[25.0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"value":null,"mission":"To promote social welfare of the members & the community through patriotic activities. to provide & support programs to perpetuate the memory & welfare of those who have served in the armed forces.","year":2018,"name":"AMERICAN LEGION POST #0002 CLAY COUNTY POST","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LONNIE BOYCE OFFICER","year_formation":1919,"state_legal_domicile":"IN","total_volunteers":null,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"10 N DEPOT ST, BRAZIL, IN, 47834, USA","city":"BRAZIL","state":"IN","country":"USA","zip_code":47834},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":136803,"Contributions":{"value":214036,"Other contributions":214036,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"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":-77233,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-77233,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":105613,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":105613,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":3713,"Office expenses":6541,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":3993,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":37199,"AWARDS AND GRANTS":30449,"BUSINESS":4,"CONTRACT SERVICE":1696,"BUILDING REPAIR AND MAINT":5050},"All other expenses":54167},"Functional Expenses":{"value":null,"Program Service Expenses":105613,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":-19869,"Non-interest bearing cash":-13430,"Savings and temp cash investments":-6439,"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":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":-6616,"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":-6616,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":-13253,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":-13253,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.22799207619715942,"percentile":0.7826389295081255},"Liabilities to Assets Ratio":{"score":0.3329810257184559,"percentile":0.18849521412313003},"Operating Reserve Ratio":{"score":-0.18813024911705944,"percentile":0.0002784817852097071},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":1.2,"percentile":0.9924014632378207},"Revenue Growth":{"score":0.13207555565443743,"percentile":0.8236177824886872},"Asset Growth":{"score":-0.34579765033963616,"percentile":0.02599200914426183},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7796734355583279,"percentile":0.9448904213937213}},"source_xml":"201942559349300829_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["LONNIE BOYCE"],"Title":["COMMANDER"],"Hours":[25.0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"value":null,"mission":"To promote social welfare of the members & the community through patriotic activities. to provide & support programs to perpetuate the memory & welfare of those who have served in the armed forces.","year":2023,"name":"AMERICAN LEGION POST #0002 CLAY COUNTY POST","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LONNIE BOYCE OFFICER","year_formation":1919,"state_legal_domicile":"IN","total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"10 N DEPOT ST, BRAZIL, IN, 47834, USA","city":"BRAZIL","state":"IN","country":"USA","zip_code":47834},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":408906,"Contributions":{"value":516448,"Other contributions":516448,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"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":-107542,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-107542,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":336202,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":336202,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":9140,"Office expenses":2399,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":211,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":11772,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":131093,"CONTRACT SERVICES":1242,"AWARDS AND GRANTS":129825,"BOOKS SUBSCRIPTION REFERENCE":26},"All other expenses":181587},"Functional Expenses":{"value":null,"Program Service Expenses":336202,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":302393,"Non-interest bearing cash":302393,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":-11938,"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":-11938,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":314331,"Net assets without donor restriction":314331,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.17780125505617428,"percentile":0.7327112696795531},"Liabilities to Assets Ratio":{"score":-0.03947842707999193,"percentile":0.9993479949461926},"Operating Reserve Ratio":{"score":0.8994384328469194,"percentile":0.3941948066986793},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.34509120001173466,"percentile":0.8835005282771823},"Revenue Growth":{"score":0.25390482558666794,"percentile":0.9283648730028212},"Asset Growth":{"score":0.23781690339535036,"percentile":0.8809832941154702},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8890717229773492,"percentile":0.9907979048804861}},"source_xml":"202421799349301507_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}