{"success":true,"data":{"_id":386087719,"filings":[{"Organization":{"value":null,"Person":["Charlie Alexander","Rich Craven","Barry Wood","Steve Kogge","Keith Near"],"Title":["Post 45 Comander","1st. Vice","2nd. Vice","Post 45 Adjutant","Post 45 Finance Officer"],"Hours":[14.0,20.0,5.0,15.0,20.0],"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":"Raise money to help veterans in need of services , donations to veterans related organizations, support an honor guard for veterans funerals, provide a meeting place for post meetings and veterans to gather, promote all needs to the preamble of the constitution of the american legion , expand and fence in back yard with picnic tables, horseshoe and cornhole courts, to create outdoor lounge and recreational area for members. complete archive room.","year":2021,"name":"AMERICAN LEGION Lawrence J Bauer American Legion Post 45 Department of Michigan","phone":2699536998,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"PO BOX 152, Hastings, MI, 49058, USA","city":"Hastings","state":"MI","country":"USA","zip_code":49058},"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":60046,"Contributions":{"value":34437,"Other contributions":0,"Contributions from gifts and grants":26624,"Fundraising revenue":0,"Dues":7813,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1385,"Total revenue":1385,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":13202,"Investment income total":13202,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":11022,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":8897,"Gross profit from sales of inventory":2125,"Gain from sale of assets":0}},"Expenses":{"value":48028,"Grant expense":{"value":8908,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":8908,"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":39120,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":21553,"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":2768,"Itemized Expenses":14799,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":342047,"Non-interest bearing cash":0,"Savings and temp cash investments":53047,"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":289000,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":77862,"Sum of Total Liabilities":77862,"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":264185,"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":0.2001465543083636,"percentile":0.7564533975016503},"Liabilities to Assets Ratio":{"score":0.22763538344145687,"percentile":0.23581218157654535},"Operating Reserve Ratio":{"score":7.121824768884817,"percentile":0.8552234230261593},"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":0.5389904447576048,"percentile":0.42551880525951713}},"source_xml":"202231389349200118_public.xml"},{"Organization":{"value":null,"Person":["Larry Harshman Jr","Summer Robertson","Stephen Carr","Steve Kogge","Keith Near"],"Title":["Post 45 Comander","1st. Vice","2nd. Vice","Post 45 Adjutant","Post 45 Finance Officer"],"Hours":[20.0,2.0,5.0,5.0,10.0],"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":"Raise money to help veterans in need of services , donations to veterans related organizations, support an honor guard for veterans funerals, provide a meeting place for post meetings and veterans to gather, promote all needs to the preamble of the constitution of the american legion , support projects for needy veterans, support local boy scout projects. support wilwin lodge with finances and labor on projects, and fisher house","year":2024,"name":"AMERICAN LEGION Lawrence J Bauer American Post 45 Dept of Michigan","phone":2699536998,"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":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 152, Hastings, MI, 49058, USA","city":"Hastings","state":"MI","country":"USA","zip_code":49058},"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":58914,"Contributions":{"value":26807,"Other contributions":0,"Contributions from gifts and grants":20184,"Fundraising revenue":0,"Dues":6623,"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":12100,"Investment income total":12100,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":20007,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":22539,"Gross profit from sales of inventory":-2532,"Gain from sale of assets":0}},"Expenses":{"value":29599,"Grant expense":{"value":10123,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":10123,"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":19476,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":18835,"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":641,"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":346388,"Non-interest bearing cash":0,"Savings and temp cash investments":45488,"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":300900,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":15287,"Sum of Total Liabilities":15287,"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":331101,"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":0.49758970703058697,"percentile":0.9176453157013125},"Liabilities to Assets Ratio":{"score":0.04413259119830941,"percentile":0.3988470387540497},"Operating Reserve Ratio":{"score":11.702692658535762,"percentile":0.9063917228261495},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.013786879903742512,"percentile":0.3167268175520199},"Asset Growth":{"score":0.0007137156686542567,"percentile":0.3230198717235235},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.5482688664497714,"percentile":0.452222559751923}},"source_xml":"202541219349201504_public.xml"},{"Organization":{"value":null,"Person":["Rich Craven","Larry Harshman","Barry Wood","Steve Kogge","Keith Near"],"Title":["Post 45 Comander","1st. Vice","2nd. Vice","Post 45 Adjutant","Post 45 Finance Officer"],"Hours":[16.0,10.0,5.0,15.0,24.0],"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":"Raise money to help veterans in need of services , donations to veterans related organizations, support an honor guard for veterans funerals, provide a meeting place for post meetings and veterans to gather, promote all needs to the preamble of the constitution of the american legion , expand and fence in back yard with picnic tables, horseshoe and cornhole courts, to create outdoor lounge and recreational area for members. complete archive room.","year":2022,"name":"AMERICAN LEGION Lawrence J Bauer American Legion Post 45 Department of Michigan","phone":2699536998,"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":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"PO BOX 152, Hastings, MI, 49058, USA","city":"Hastings","state":"MI","country":"USA","zip_code":49058},"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":62626,"Contributions":{"value":26245,"Other contributions":0,"Contributions from gifts and grants":18390,"Fundraising revenue":0,"Dues":7855,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":805,"Total revenue":805,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":13202,"Investment income total":13202,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":22374,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":19003,"Gross profit from sales of inventory":3371,"Gain from sale of assets":0}},"Expenses":{"value":35215,"Grant expense":{"value":10094,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":10094,"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":25121,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":23566,"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":1555,"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":354610,"Non-interest bearing cash":0,"Savings and temp cash investments":63610,"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":291000,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":63014,"Sum of Total Liabilities":63014,"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":291596,"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":0.4376936096828793,"percentile":0.8989654713503777},"Liabilities to Assets Ratio":{"score":0.1776994444601111,"percentile":0.26473248742693367},"Operating Reserve Ratio":{"score":10.069856595200909,"percentile":0.8928027009095523},"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":0.583902790692147,"percentile":0.5580598526152897}},"source_xml":"202331229349200323_public.xml"},{"Organization":{"value":null,"Person":["Rich Craven","Larry Harshman","Stephen Carr","Steve Kogge","Keith Near"],"Title":["Post 45 Comander","1st. Vice","2nd. Vice","Post 45 Adjutant","Post 45 Finance Officer"],"Hours":[8.0,10.0,5.0,15.0,8.0],"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":"Raise money to help veterans in need of services , donations to veterans related organizations, support an honor guard for veterans funerals, provide a meeting place for post meetings and veterans to gather, promote all needs to the preamble of the constitution of the american legion , support projects for needy veterans, support local boy scout projects. support wilwin lodge with finances and labor on projects, and fisher house","year":2023,"name":"AMERICAN LEGION Lawrence J Bauer American Legion Post 45 Dept of Michigan","phone":2699536998,"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":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"PO BOX 152, Hastings, MI, 49058, USA","city":"Hastings","state":"MI","country":"USA","zip_code":49058},"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":57772,"Contributions":{"value":32736,"Other contributions":0,"Contributions from gifts and grants":26427,"Fundraising revenue":0,"Dues":6309,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":850,"Total revenue":850,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":13205,"Investment income total":13205,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":10981,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":9757,"Gross profit from sales of inventory":1224,"Gain from sale of assets":0}},"Expenses":{"value":47582,"Grant expense":{"value":11514,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":11514,"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":36068,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":34860,"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":1208,"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":344062,"Non-interest bearing cash":0,"Savings and temp cash investments":49062,"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":295000,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":42276,"Sum of Total Liabilities":42276,"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":301786,"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":0.17638302291767638,"percentile":0.7310871569140757},"Liabilities to Assets Ratio":{"score":0.1228732030854904,"percentile":0.3047717019564658},"Operating Reserve Ratio":{"score":7.230927661720819,"percentile":0.8571006489353123},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.018903371683181486,"percentile":0.2998980080636062},"Asset Growth":{"score":0.0029042421633505297,"percentile":0.33218936606681515},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.4952690511638669,"percentile":0.3101484426292946}},"source_xml":"202441229349201429_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["Larry Harshman Jr","Summer Robertson","Stephen Carr","Steve Kogge","Keith Near"],"Title":["Post 45 Comander","1st. Vice","2nd. Vice","Post 45 Adjutant","Post 45 Finance Officer"],"Hours":[20.0,2.0,5.0,5.0,10.0],"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":"Raise money to help veterans in need of services , donations to veterans related organizations, support an honor guard for veterans funerals, provide a meeting place for post meetings and veterans to gather, promote all needs to the preamble of the constitution of the american legion , support projects for needy veterans, support local boy scout projects. support wilwin lodge with finances and labor on projects, and fisher house","year":2024,"name":"AMERICAN LEGION Lawrence J Bauer American Post 45 Dept of Michigan","phone":2699536998,"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":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 152, Hastings, MI, 49058, USA","city":"Hastings","state":"MI","country":"USA","zip_code":49058},"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":58914,"Contributions":{"value":26807,"Other contributions":0,"Contributions from gifts and grants":20184,"Fundraising revenue":0,"Dues":6623,"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":12100,"Investment income total":12100,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":20007,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":22539,"Gross profit from sales of inventory":-2532,"Gain from sale of assets":0}},"Expenses":{"value":29599,"Grant expense":{"value":10123,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":10123,"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":19476,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":18835,"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":641,"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":346388,"Non-interest bearing cash":0,"Savings and temp cash investments":45488,"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":300900,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":15287,"Sum of Total Liabilities":15287,"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":331101,"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":0.49758970703058697,"percentile":0.9176453157013125},"Liabilities to Assets Ratio":{"score":0.04413259119830941,"percentile":0.3988470387540497},"Operating Reserve Ratio":{"score":11.702692658535762,"percentile":0.9063917228261495},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.013786879903742512,"percentile":0.3167268175520199},"Asset Growth":{"score":0.0007137156686542567,"percentile":0.3230198717235235},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.5482688664497714,"percentile":0.452222559751923}},"source_xml":"202541219349201504_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}