{"success":true,"data":{"_id":410675205,"filings":[{"Organization":{"value":null,"Person":["DOUG ANDRIST","LYMAN GRONSETH","KELLEY ADELSMAN","DAN TOFT","JERRY PARR JR","RICHARD DEAN","BRIAN STEPHANS","GARY PIPHO"],"Title":["Director","Director","Director","FINANCE OFFICER","ADJUTANT","2ND VICE COMMAN","1ST VICE CMDR","COMMANDER"],"Hours":[2.0,2.0,2.0,10.0,10.0,2.0,4.0,6.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide support to current and former us military personnel through providing a social gathering place, color guard at local functions and funerals of veterans and other items as requested and needed by us military and veteran's families.","year":2023,"name":"AMERICAN LEGION POST 184 CHARLES COWDEN","phone":5073568991,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JERRY PARR JR","year_formation":null,"state_legal_domicile":"MN","total_volunteers":40,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"PO BOX 255, PINE ISLAND, MN, 55963, USA","city":"PINE ISLAND","state":"MN","country":"USA","zip_code":55963},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":24,"Total Gross UBI":14939,"Net unrelated business taxable income":null,"Number of employees":24,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":78934,"Contributions":{"value":3775,"Other contributions":250,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":3525,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":36724,"Total revenue":36724,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1,"Investment income total":1,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":38434,"Other total":0,"Royalties revenue":0,"Net rental income":3024,"Net income from fundraising events":0,"Net income from gaming":22765,"Net income":12645,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":45869,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":45869,"Management services":0,"Legal":0,"Accounting":633,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":4701,"Insurance":7807,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":32236,"SUPPLIES":21068,"MISCELLANEOUS":6214,"REPAIRS/MAINTENANCE":2648,"DUES":2306},"All other expenses":492},"Functional Expenses":{"value":null,"Program Service Expenses":45869,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":216794,"Non-interest bearing cash":99723,"Savings and temp cash investments":17842,"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":7512,"Prepaid expenses deferred charges":400,"Land, building, equipment":91317,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2268,"Sum of Total Liabilities":0,"Accounts payable, accrued":2268,"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":214526,"Net assets without donor restriction":150425,"Net assets with donor restriction":64101,"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":0.41889426609572555,"percentile":0.8922203796091002},"Liabilities to Assets Ratio":{"score":0.010461544138675425,"percentile":0.4959746932728974},"Operating Reserve Ratio":{"score":4.726372931609584,"percentile":0.7972589955376225},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.9160539806528125,"percentile":0.994629611371769}},"source_xml":"202433139349301623_public.xml"},{"Organization":{"value":null,"Person":["DOUG ANDRIST","GARY PIPHO","DAN TOFT","JERRY PARR JR","LYMAN GRONSETH","RICHARD DEAN"],"Title":["Director","Director","FINANCE OFFICER","ADJUTANT","COMMANDER","1ST VICE COMMAN"],"Hours":[2.0,2.0,10.0,10.0,6.0,2.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide support to current and former us military personnel through providing a social gathering place, color guard at local functions and funerals of veterans and other items as requested and needed by us military and veteran's families.","year":2024,"name":"AMERICAN LEGION POST 184 CHARLES COWDEN","phone":5073568991,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JERRY PARR JR","year_formation":null,"state_legal_domicile":"MN","total_volunteers":40,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 255, PINE ISLAND, MN, 55963, USA","city":"PINE ISLAND","state":"MN","country":"USA","zip_code":55963},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":20,"Total Gross UBI":30002,"Net unrelated business taxable income":null,"Number of employees":20,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":107231,"Contributions":{"value":10688,"Other contributions":7650,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":3038,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":36595,"Total revenue":36595,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":20,"Investment income total":20,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":59928,"Other total":0,"Royalties revenue":0,"Net rental income":3374,"Net income from fundraising events":0,"Net income from gaming":42801,"Net income":13753,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":48976,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":48976,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":5235,"Insurance":4226,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":39107,"SUPPLIES":31391,"MISCELLANEOUS":4124,"DUES":2461,"EVENT EXPENSE":1131},"All other expenses":408},"Functional Expenses":{"value":null,"Program Service Expenses":48976,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":275657,"Non-interest bearing cash":152094,"Savings and temp cash investments":17366,"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":8385,"Prepaid expenses deferred charges":400,"Land, building, equipment":97412,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2876,"Sum of Total Liabilities":0,"Accounts payable, accrued":2876,"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":272781,"Net assets without donor restriction":165868,"Net assets with donor restriction":106913,"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":0.5432664061698576,"percentile":0.9295790492917919},"Liabilities to Assets Ratio":{"score":0.010433255821546342,"percentile":0.49611111657350554},"Operating Reserve Ratio":{"score":5.6284098333877814,"percentile":0.8239120062227947},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.92725280670393,"percentile":0.9957401263063249}},"source_xml":"202502609349300710_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["DOUG ANDRIST","GARY PIPHO","DAN TOFT","JERRY PARR JR","LYMAN GRONSETH","RICHARD DEAN"],"Title":["Director","Director","FINANCE OFFICER","ADJUTANT","COMMANDER","1ST VICE COMMAN"],"Hours":[2.0,2.0,10.0,10.0,6.0,2.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide support to current and former us military personnel through providing a social gathering place, color guard at local functions and funerals of veterans and other items as requested and needed by us military and veteran's families.","year":2024,"name":"AMERICAN LEGION POST 184 CHARLES COWDEN","phone":5073568991,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JERRY PARR JR","year_formation":null,"state_legal_domicile":"MN","total_volunteers":40,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 255, PINE ISLAND, MN, 55963, USA","city":"PINE ISLAND","state":"MN","country":"USA","zip_code":55963},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":20,"Total Gross UBI":30002,"Net unrelated business taxable income":null,"Number of employees":20,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":107231,"Contributions":{"value":10688,"Other contributions":7650,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":3038,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":36595,"Total revenue":36595,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":20,"Investment income total":20,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":59928,"Other total":0,"Royalties revenue":0,"Net rental income":3374,"Net income from fundraising events":0,"Net income from gaming":42801,"Net income":13753,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":48976,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":48976,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":5235,"Insurance":4226,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":39107,"SUPPLIES":31391,"MISCELLANEOUS":4124,"DUES":2461,"EVENT EXPENSE":1131},"All other expenses":408},"Functional Expenses":{"value":null,"Program Service Expenses":48976,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":275657,"Non-interest bearing cash":152094,"Savings and temp cash investments":17366,"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":8385,"Prepaid expenses deferred charges":400,"Land, building, equipment":97412,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2876,"Sum of Total Liabilities":0,"Accounts payable, accrued":2876,"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":272781,"Net assets without donor restriction":165868,"Net assets with donor restriction":106913,"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":0.5432664061698576,"percentile":0.9295790492917919},"Liabilities to Assets Ratio":{"score":0.010433255821546342,"percentile":0.49611111657350554},"Operating Reserve Ratio":{"score":5.6284098333877814,"percentile":0.8239120062227947},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.92725280670393,"percentile":0.9957401263063249}},"source_xml":"202502609349300710_public.xml"},"sector":"Public, Societal Benefit","donation_categories":[],"zakat_policy":null},"error":null}