{"success":true,"data":{"_id":350831526,"filings":[{"Organization":{"value":null,"Person":["MAX DIETERLE","DALE RICKERT","DON OETH","BRANDON DICKEY","JERRY KING","THOMAS VERKAMP","DAVE SHARBER"],"Title":["FINANCE OFFICER","COMMANDER","1ST VICE","2ND VICE","CHAPLIN","SGT OF ARMS","ADJUTANT"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0],"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":"Provide activities and social functions for the community of mount vernon indiana","year":2016,"name":"AMERICAN LEGION POST 5 OWEN DUNN","phone":8128385122,"website":null,"type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"MAX DIETERLE","year_formation":1946,"state_legal_domicile":"IN","total_volunteers":null,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"203 WALNUT STREET, MOUNT VERNON, IN, 47620, USA","city":"MOUNT VERNON","state":"IN","country":"USA","zip_code":47620},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":0,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":6,"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":196814,"Contributions":{"value":14548,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":14548,"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":2866,"Investment income total":2866,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":179400,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":52878,"Net income":126522,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":240230,"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":90086,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":83776,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":6310},"Other expenses":{"value":150144,"Management services":0,"Legal":0,"Accounting":6288,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":824,"Office expenses":9060,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":6790,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":9290,"Depreciation and depletion":11008,"Insurance":2417,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":94949,"UTILITIES":26600,"REPAIR & MAINT":14287,"MISC LABOR":37401,"DONATIONS":16661},"All other expenses":9518},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":190687,"Non-interest bearing cash":25800,"Savings and temp cash investments":37741,"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":6560,"Prepaid expenses deferred charges":0,"Land, building, equipment":120586,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":778,"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":778},"Fund balance":{"value":189909,"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":-0.22059406343044702,"percentile":0.14161798642218087},"Liabilities to Assets Ratio":{"score":0.004079984477179882,"percentile":0.5364432520037429},"Operating Reserve Ratio":{"score":0.7937684718811139,"percentile":0.36082428183326704},"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":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.3777364346302044,"percentile":0.0887716000954327}},"source_xml":"201741289349301019_public.xml"},{"Organization":{"value":null,"Person":["RICHARD BRYANT","BRANDON DICKEY","LARRY HEDGE","JERRY KING","PHIL HANDEL"],"Title":["FINANCE OFFICER","COMMANDER","1ST VICE","CHAPLIN","ADJUTANT"],"Hours":[1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide activities and social functions for the community of mount vernon indiana","year":2024,"name":"AMERICAN LEGION POST #5 OWEN DUNN","phone":8128385122,"website":null,"type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"LAWRENCE GOEBLE","year_formation":1946,"state_legal_domicile":"IN","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"203 WALNUT STREET, MOUNT VERNON, IN, 47620, USA","city":"MOUNT VERNON","state":"IN","country":"USA","zip_code":47620},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":0,"Number of employees total":28,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":28,"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":279414,"Contributions":{"value":41424,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":9145,"Dues":32279,"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":369,"Investment income total":369,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":237621,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":43999,"Net income":193622,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":292662,"Grant expense":{"value":9205,"Grants to domestic orgs":9205,"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":172704,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":157885,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":14819},"Other expenses":{"value":110753,"Management services":0,"Legal":0,"Accounting":8975,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":3853,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":500,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":7750,"Depreciation and depletion":10234,"Insurance":7843,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":71598,"SALES TAX":22236,"REPAIRS & MAINTENANCE":10451,"UTILITIES":33496,"BANK CC FEES":5415},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":292662,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":117950,"Non-interest bearing cash":5272,"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":6560,"Prepaid expenses deferred charges":0,"Land, building, equipment":106118,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":15747,"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":13946,"Other liabilities":1801},"Fund balance":{"value":102203,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.047413515428718675,"percentile":0.2892781451568362},"Liabilities to Assets Ratio":{"score":0.133505722763883,"percentile":0.29611619660031496},"Operating Reserve Ratio":{"score":0.40302464959577944,"percentile":0.20935120817240974},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.46867955048817705,"percentile":0.922985498727079},"Revenue Growth":{"score":0.015048595679115519,"percentile":0.43963172036011583},"Asset Growth":{"score":-0.06844365047068904,"percentile":0.13677478610540966},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6005377269195724,"percentile":0.6070724982466343}},"source_xml":"202532689349300443_public.xml"},{"Organization":{"value":null,"Person":["MAX DIETERLE","DALE RICKERT","CLINT WILLIS","BRANDON DICKEY","JERRY KING","TOM VERKAMP","DAVE SHARBER"],"Title":["FINANCE OFFICER","COMMANDER","1ST VICE","2ND VICE","CHAPLIN","SGT OF ARMS","ADJUTANT"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0],"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":"Provide activities and social functions for the community of mount vernon indiana","year":2017,"name":"AMERICAN LEGION POST 5 OWEN DUNN","phone":8128385122,"website":null,"type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"MAX DIETERLE","year_formation":1946,"state_legal_domicile":"IN","total_volunteers":null,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"203 WALNUT STREET, MOUNT VERNON, IN, 47620, USA","city":"MOUNT VERNON","state":"IN","country":"USA","zip_code":47620},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":0,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"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":236896,"Contributions":{"value":46638,"Other contributions":23319,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":23319,"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":1598,"Investment income total":1598,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":188660,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":59011,"Net income":129649,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":236762,"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":61353,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":56668,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":4685},"Other expenses":{"value":175409,"Management services":0,"Legal":0,"Accounting":5912,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":957,"Office expenses":6341,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":3964,"Conferences and meetings":0,"Interest":44,"Payments to affiliates":12935,"Depreciation and depletion":9360,"Insurance":9778,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":118559,"UTILITIES":30080,"REPAIR & MAINT":9053,"MISC LABOR":64622,"DONATIONS":14804},"All other expenses":7559},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":190043,"Non-interest bearing cash":16650,"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":6560,"Prepaid expenses deferred charges":0,"Land, building, equipment":166833,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":867,"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":867},"Fund balance":{"value":189176,"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":0.0005656490611914089,"percentile":0.3964555252136934},"Liabilities to Assets Ratio":{"score":0.0045621254137221574,"percentile":0.5325377765542014},"Operating Reserve Ratio":{"score":0.802675260388069,"percentile":0.36372469589809264},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.14352494265475127,"percentile":0.10587143752636938},"Asset Growth":{"score":-0.1092659884311187,"percentile":0.09717460364632206},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.38093388320619126,"percentile":0.09310326828964902}},"source_xml":"201831349349301148_public.xml"},{"Organization":{"value":null,"Person":["MAX DIETERLE","PHIL HANDEL","DON OETH","JOHN BOTT","JERRY KING","TOM VERKAMP","DAVID SHARBER","DAVID JONES","DALE RICKERT","JIM FOLZ","JOHN WEIR"],"Title":["FINANACE OFFICER","COMMANDER","1ST VICE","2ND VICE","CHAPLIN","SGT OF ARMS","BOARD","BOARD","BOARD","BOARD","ADJUTANT"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide activities and social functions for the community of mount vernon indiana","year":2015,"name":"AMERICAN LEGION POST 5 OWEN DUNN","phone":8128385122,"website":null,"type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"MAX DIETERLE","year_formation":1946,"state_legal_domicile":"IN","total_volunteers":null,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"203 WALNUT STREET, MOUNT VERNON, IN, 47620, USA","city":"MOUNT VERNON","state":"IN","country":"USA","zip_code":47620},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"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":307851,"Contributions":{"value":35816,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":35816,"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":1081,"Investment income total":1081,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":270954,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":9013,"Net income from gaming":177192,"Net income":84749,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":235424,"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":67236,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":64112,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":3124},"Other expenses":{"value":168188,"Management services":0,"Legal":0,"Accounting":4060,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1946,"Office expenses":11514,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":11054,"Insurance":15002,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":117562,"UTILITES":30174,"REPAIR & MAINT":24034,"DUES":10593,"DONATIONS":52761},"All other expenses":7050},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":234887,"Non-interest bearing cash":68402,"Savings and temp cash investments":34875,"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":6560,"Prepaid expenses deferred charges":0,"Land, building, equipment":125050,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":784,"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":784},"Fund balance":{"value":234103,"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":0.23526641134834708,"percentile":0.7888384383816427},"Liabilities to Assets Ratio":{"score":0.0033377751855147367,"percentile":0.5428942715323491},"Operating Reserve Ratio":{"score":0.997719009106973,"percentile":0.4229186467401969},"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":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5398498814297142,"percentile":0.4279628180481375}},"source_xml":"201611659349300226_public.xml"},{"Organization":{"value":null,"Person":["MAX DIETERLE","DALE RICKERT","DON OETH","JERRY KING","PHIL HANDEL"],"Title":["FINANCE OFFICER","COMMANDER","1ST VICE","CHAPLIN","ADJUTANT"],"Hours":[1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide activities and social functions for the community of mount vernon indiana","year":2020,"name":"AMERICAN LEGION POST 5 OWEN DUNN","phone":8128385122,"website":null,"type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"MAX DIETERLE","year_formation":1946,"state_legal_domicile":"IN","total_volunteers":null,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"203 WALNUT STREET, MOUNT VERNON, IN, 47620, USA","city":"MOUNT VERNON","state":"IN","country":"USA","zip_code":47620},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":0,"Number of employees total":20,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":20,"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":135705,"Contributions":{"value":15669,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":15669,"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":120036,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":25980,"Net income":94056,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":189719,"Grant expense":{"value":942,"Grants to domestic orgs":942,"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":92000,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":89203,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":2797},"Other expenses":{"value":96777,"Management services":0,"Legal":0,"Accounting":4891,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":485,"Office expenses":6824,"Information technology":0,"Royalties":0,"Occupancy":24908,"Travel":582,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":8025,"Depreciation and depletion":11138,"Insurance":10595,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":29329,"SALES TAX":13552,"BANK FEES":7731,"REPAIRS & MAINTENANCE":8046},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":132635,"Non-interest bearing cash":9215,"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":6560,"Prepaid expenses deferred charges":0,"Land, building, equipment":116860,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":35334,"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":32681,"Other liabilities":2653},"Fund balance":{"value":97301,"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":-0.39802512803507606,"percentile":0.09019562926370361},"Liabilities to Assets Ratio":{"score":0.26640027142157047,"percentile":0.21666355310184798},"Operating Reserve Ratio":{"score":0.6991128985499607,"percentile":0.32810449089265536},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.1726860085879367,"percentile":0.08839898416815259},"Asset Growth":{"score":-0.10035793619639187,"percentile":0.10399411017130912},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.29483984752912995,"percentile":0.015591805667685855}},"source_xml":"202103079349301360_public.xml"},{"Organization":{"value":null,"Person":["RICHARD BRYANT","BRANDON DICKEY","BRAD THORNTON","JERRY KING","PHIL HANDEL"],"Title":["FINANCE OFFICER","COMMANDER","1ST VICE","CHAPLIN","ADJUTANT"],"Hours":[1.0,1.0,1.0,1.0,0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide activities and social functions for the community of mount vernon indiana","year":2022,"name":"AMERICAN LEGION POST 5 OWEN DUNN","phone":8128385122,"website":null,"type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"LAWRENCE GOEBEL","year_formation":1946,"state_legal_domicile":"IN","total_volunteers":null,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"203 WALNUT STREET, MOUNT VERNON, IN, 47620, USA","city":"MOUNT VERNON","state":"IN","country":"USA","zip_code":47620},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":0,"Number of employees total":24,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":24,"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":213123,"Contributions":{"value":22619,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":22619,"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":190504,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":38016,"Net income":152488,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":271907,"Grant expense":{"value":4755,"Grants to domestic orgs":0,"Grants to domestic individuals":4755,"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":168469,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":156348,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":12121},"Other expenses":{"value":98683,"Management services":0,"Legal":0,"Accounting":8247,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":238,"Office expenses":4132,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":226,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":7917,"Depreciation and depletion":10631,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":67292,"SALES TAX":20074,"REPAIRS & MAINTENANCE":5782,"UTILITIES":32434,"BANK FEES":9002},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":139169,"Non-interest bearing cash":18405,"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":6560,"Prepaid expenses deferred charges":0,"Land, building, equipment":114204,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":26973,"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":25225,"Other liabilities":1748},"Fund balance":{"value":112196,"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":-0.2758219431971209,"percentile":0.12062639516463172},"Liabilities to Assets Ratio":{"score":0.193814714483829,"percentile":0.25469472316311964},"Operating Reserve Ratio":{"score":0.5118257345342341,"percentile":0.2559997364729696},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.07374533974021891,"percentile":0.17782152726975453},"Asset Growth":{"score":-0.07825425488301183,"percentile":0.12497606416010645},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.3095916299488453,"percentile":0.022058110348747287}},"source_xml":"202332519349300713_public.xml"},{"Organization":{"value":null,"Person":["RICHARD BRYANT","BRANDON DICKEY","LARRY HEDGE","JERRY KING","PHIL HANDEL"],"Title":["FINANCE OFFICER","COMMANDER","1ST VICE","CHAPLIN","ADJUTANT"],"Hours":[1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide activities and social functions for the community of mount vernon indiana","year":2023,"name":"AMERICAN LEGION POST 5 OWEN DUNN","phone":8128385122,"website":null,"type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"LAWRENCE GOEBLE","year_formation":1946,"state_legal_domicile":"IN","total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"203 WALNUT STREET, MOUNT VERNON, IN, 47620, USA","city":"MOUNT VERNON","state":"IN","country":"USA","zip_code":47620},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":0,"Number of employees total":25,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":25,"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":296651,"Contributions":{"value":28075,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":28075,"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":268576,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":51791,"Net income":216785,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":293396,"Grant expense":{"value":4610,"Grants to domestic orgs":4610,"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":165410,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":151419,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":13991},"Other expenses":{"value":123376,"Management services":0,"Legal":0,"Accounting":8790,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":215,"Office expenses":8002,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":7175,"Depreciation and depletion":10459,"Insurance":13055,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":75680,"SALES TAX":25175,"REPAIRS & MAINTENANCE":11156,"UTILITIES":30784,"BANK FEES":8565},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":293396,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":132197,"Non-interest bearing cash":19792,"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":6560,"Prepaid expenses deferred charges":0,"Land, building, equipment":105845,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":16746,"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":14833,"Other liabilities":1913},"Fund balance":{"value":115451,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.010972489558437356,"percentile":0.4277500117696715},"Liabilities to Assets Ratio":{"score":0.1266745841433618,"percentile":0.3016018061953385},"Operating Reserve Ratio":{"score":0.45057533163369645,"percentile":0.230128616953963},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.6126126126126126,"percentile":0.9517609667858039},"Revenue Growth":{"score":-0.006280842131318604,"percentile":0.34382565230184575},"Asset Growth":{"score":-0.06984687430552808,"percentile":0.1349546810091995},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6207800645868131,"percentile":0.6648898694360013}},"source_xml":"202432429349300928_public.xml"},{"Organization":{"value":null,"Person":["MAX DIETERLE","DALE RICKERT","DON OETH","CLINT WILLIS","JERRY KING","TOM VERKAMP","DAVE SHARBER"],"Title":["FINANCE OFFICER","COMMANDER","1ST VICE","2ND VICE","CHAPLIN","SGT OF ARMS","ADJUTANT"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0],"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":"Provide activities and social functions for the community of mount vernon indiana","year":2018,"name":"AMERICAN LEGION POST 5 OWEN DUNN","phone":8128385122,"website":null,"type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"MAX DIETERLE","year_formation":1946,"state_legal_domicile":"IN","total_volunteers":null,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"203 WALNUT STREET, MOUNT VERNON, IN, 47620, USA","city":"MOUNT VERNON","state":"IN","country":"USA","zip_code":47620},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":0,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":3,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":154854,"Contributions":{"value":38551,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":38551,"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":116303,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":4377,"Net income from gaming":35682,"Net income":76244,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":162167,"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":57013,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":53413,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":3600},"Other expenses":{"value":105154,"Management services":0,"Legal":0,"Accounting":5476,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1328,"Office expenses":7153,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":3360,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":9902,"Depreciation and depletion":15179,"Insurance":8293,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":54463,"UTILITIES":31960,"REPAIR & MAINT":9778,"DONATIONS":6326,"BANK FEES":6399},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":181863,"Non-interest bearing cash":27591,"Savings and temp cash investments":9414,"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":6560,"Prepaid expenses deferred charges":0,"Land, building, equipment":138298,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":847,"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":847},"Fund balance":{"value":181016,"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":-0.04722512818525837,"percentile":0.28955756021537177},"Liabilities to Assets Ratio":{"score":0.004657351962741184,"percentile":0.5317798693286007},"Operating Reserve Ratio":{"score":1.121455043257876,"percentile":0.45619156151688905},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.1869263678095525,"percentile":0.08154987428087006},"Asset Growth":{"score":-0.08011034759492401,"percentile":0.12292606285642674},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.36479068463389375,"percentile":0.07013542762624383}},"source_xml":"201930329349300943_public.xml"},{"Organization":{"value":null,"Person":["MAX DIETERLE","DALE RICKERT","DON OETH","CLINT WILLIS","JERRY KING","TOM VERKAMP","DAVE SHARBER"],"Title":["FINANCE OFFICER","COMMANDER","1ST VICE","2ND VICE","CHAPLIN","SGT OF ARMS","ADJUTANT"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0],"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":"Provide activities and social functions for the community of mount vernon indiana","year":2019,"name":"AMERICAN LEGION POST 5 OWEN DUNN","phone":8128385122,"website":null,"type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"MAX DIETERLE","year_formation":1946,"state_legal_domicile":"IN","total_volunteers":null,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"203 WALNUT STREET, MOUNT VERNON, IN, 47620, USA","city":"MOUNT VERNON","state":"IN","country":"USA","zip_code":47620},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":0,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":3,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":123155,"Contributions":{"value":26933,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":26933,"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":96222,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":2655,"Net income from gaming":21224,"Net income":72343,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":152856,"Grant expense":{"value":4591,"Grants to domestic orgs":4591,"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":56897,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":52614,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":4283},"Other expenses":{"value":91368,"Management services":0,"Legal":0,"Accounting":5946,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":237,"Office expenses":7739,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":1792,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":10055,"Depreciation and depletion":14524,"Insurance":8400,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":42675,"UTILITIES":26806,"BANK FEES":8144,"REPAIRS & MAINTENANCE":7725},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":152560,"Non-interest bearing cash":8588,"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":6560,"Prepaid expenses deferred charges":9414,"Land, building, equipment":127998,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1245,"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":1245},"Fund balance":{"value":151315,"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":-0.24116763428200236,"percentile":0.1330309156152257},"Liabilities to Assets Ratio":{"score":0.008160723649711588,"percentile":0.5083720070858181},"Operating Reserve Ratio":{"score":0.9980635369236406,"percentile":0.42301464009866907},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.20172817952666322,"percentile":0.07513751273499371},"Asset Growth":{"score":-0.0913003663003663,"percentile":0.11181506700493184},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.32828831851480456,"percentile":0.03316225977090155}},"source_xml":"202001579349301305_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["RICHARD BRYANT","BRANDON DICKEY","LARRY HEDGE","JERRY KING","PHIL HANDEL"],"Title":["FINANCE OFFICER","COMMANDER","1ST VICE","CHAPLIN","ADJUTANT"],"Hours":[1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide activities and social functions for the community of mount vernon indiana","year":2024,"name":"AMERICAN LEGION POST #5 OWEN DUNN","phone":8128385122,"website":null,"type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"LAWRENCE GOEBLE","year_formation":1946,"state_legal_domicile":"IN","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"203 WALNUT STREET, MOUNT VERNON, IN, 47620, USA","city":"MOUNT VERNON","state":"IN","country":"USA","zip_code":47620},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":0,"Number of employees total":28,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":28,"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":279414,"Contributions":{"value":41424,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":9145,"Dues":32279,"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":369,"Investment income total":369,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":237621,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":43999,"Net income":193622,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":292662,"Grant expense":{"value":9205,"Grants to domestic orgs":9205,"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":172704,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":157885,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":14819},"Other expenses":{"value":110753,"Management services":0,"Legal":0,"Accounting":8975,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":3853,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":500,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":7750,"Depreciation and depletion":10234,"Insurance":7843,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":71598,"SALES TAX":22236,"REPAIRS & MAINTENANCE":10451,"UTILITIES":33496,"BANK CC FEES":5415},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":292662,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":117950,"Non-interest bearing cash":5272,"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":6560,"Prepaid expenses deferred charges":0,"Land, building, equipment":106118,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":15747,"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":13946,"Other liabilities":1801},"Fund balance":{"value":102203,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.047413515428718675,"percentile":0.2892781451568362},"Liabilities to Assets Ratio":{"score":0.133505722763883,"percentile":0.29611619660031496},"Operating Reserve Ratio":{"score":0.40302464959577944,"percentile":0.20935120817240974},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.46867955048817705,"percentile":0.922985498727079},"Revenue Growth":{"score":0.015048595679115519,"percentile":0.43963172036011583},"Asset Growth":{"score":-0.06844365047068904,"percentile":0.13677478610540966},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6005377269195724,"percentile":0.6070724982466343}},"source_xml":"202532689349300443_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}