{"success":true,"data":{"_id":410874799,"filings":[{"Organization":{"value":null,"Person":["LOWELL DAY","TRAVIS DEMERS","DANA RISTOW"],"Title":["COMMANDER AN","ADJUCTANT &","2ND VICE"],"Hours":[50.0,40.0,10.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Social, recreational and support activities for veterans","year":2021,"name":"AMERICAN LEGION POST 259","phone":9524743982,"website":"WWW.LEGIONPOST259.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DANA RISTOW","year_formation":null,"state_legal_domicile":"MN","total_volunteers":10,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"24450 SMITHTOWN ROAD, SHOREWOOD, MN, 55331, USA","city":"SHOREWOOD","state":"MN","country":"USA","zip_code":55331},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":26,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":26,"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":507479,"Contributions":{"value":3556,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":3556,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":30897,"Total revenue":{"value":30897,"RENT OF BUILDING":21600,"LOTTERY VENDING ATM":9297},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":211003,"Investment income total":8396,"Net investment gain":202607,"Income from invest bond proceeds":0},"Other revenues":{"value":262023,"Other total":35539,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":12834,"Net income":213650,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":308329,"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":127874,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":127874,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":180455,"Management services":0,"Legal":0,"Accounting":2850,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":4443,"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":15737,"Insurance":12266,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":70277,"REPAIRS AND MAINTENANCE":27544,"JANITORIAL":16240,"SALES PROMO MEMBERS":13310,"BAR & REST SUPPLIES":13183},"All other expenses":74882},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1234407,"Non-interest bearing cash":199564,"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":69239,"Inventories for sale or use":9013,"Prepaid expenses deferred charges":0,"Land, building, equipment":463373,"Investments publicly traded":493218,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":6551,"Sum of Total Liabilities":0,"Accounts payable, accrued":6551,"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":1227856,"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":0.39243003158751394,"percentile":0.8818600116290468},"Liabilities to Assets Ratio":{"score":0.005307001661526547,"percentile":0.5268467126491029},"Operating Reserve Ratio":{"score":4.003538428107638,"percentile":0.7689152891956544},"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":0.6889228938908217,"percentile":0.8295312579056444}},"source_xml":"202301949349301425_public.xml"},{"Organization":{"value":null,"Person":["LOWELL DAY","DANA RISTOW","TRAVIS DEMERS"],"Title":["COMMANDER AND CLUB MGR","2ND VICE","ADJUCTANT"],"Hours":[50.0,10.0,40.0],"Total Compensation":[51257,0,43000],"Direct compensation":[51257,0,43000],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Social and recreational activities for veterans","year":2019,"name":"AMERICAN LEGION POST 259","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LOWELL DAY","year_formation":1927,"state_legal_domicile":"MN","total_volunteers":null,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"24450 SMITHTOWN ROAD, SHOREWOOD, MN, 55331, USA","city":"SHOREWOOD","state":"MN","country":"USA","zip_code":55331},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":26,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":26,"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":290588,"Contributions":{"value":5414,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":5414,"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":31311,"Investment income total":14860,"Net investment gain":16451,"Income from invest bond proceeds":0},"Other revenues":{"value":253863,"Other total":0,"Royalties revenue":0,"Net rental income":20400,"Net income from fundraising events":0,"Net income from gaming":9765,"Net income":223698,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":290849,"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":114777,"Current officers":51257,"Disqualified persons":0,"Other salaries and wages":51922,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":11598},"Other expenses":{"value":176072,"Management services":0,"Legal":0,"Accounting":3000,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1240,"Office expenses":11584,"Information technology":0,"Royalties":0,"Occupancy":13318,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":11503,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":15181,"BANK CHARGES":8379,"DUES":5063,"LICENSES":545,"LINEN AND RUGS":1194},"All other expenses":120246},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":290849,"Fundraising Expenses":0}},"Assets":{"value":1184924,"Non-interest bearing cash":42126,"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":72036,"Inventories for sale or use":8873,"Prepaid expenses deferred charges":0,"Land, building, equipment":699535,"Investments publicly traded":362354,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":3801,"Sum of Total Liabilities":0,"Accounts payable, accrued":3801,"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":1181123,"Net assets without donor restriction":637363,"Net assets with donor restriction":543760,"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":-0.0008981788649221578,"percentile":0.38356635924216764},"Liabilities to Assets Ratio":{"score":0.003207800669072447,"percentile":0.544080908439891},"Operating Reserve Ratio":{"score":4.074017789299602,"percentile":0.7720224426409369},"Officer Compensation Ratio":{"score":0.3240753793205409,"percentile":0.16593758287355553},"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":0.5398538700891924,"percentile":0.42797501711368907}},"source_xml":"202043039349300434_public.xml"},{"Organization":{"value":null,"Person":["TRAVIS DEMERS","PATRICK MCNUTT","LAURAL JOHNSON","THOMAS NELSON"],"Title":["ADJUCTANT &","COMMANDER","1ST VICE COM","2ND VICE COM"],"Hours":[0,0,0,0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"Social, recreational and support activities for veterans","year":2024,"name":"AMERICAN LEGION POST 259","phone":9524743982,"website":"WWW.LEGIONPOST259.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"PATRICK MCNUTT","year_formation":null,"state_legal_domicile":"MN","total_volunteers":45,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"24450 SMITHTOWN ROAD, SHOREWOOD, MN, 55331, USA","city":"SHOREWOOD","state":"MN","country":"USA","zip_code":55331},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":141,"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":2552352,"Contributions":{"value":5977,"Other contributions":1800,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":4177,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2415013,"Total revenue":{"value":2415013,"PULLTABS & PADDLE WHEEL":1788196,"ENTERTAINMENT OF VETERANS":583739,"RENT OF BUILDING":21600,"LOTTERY VENDING ATM":21478},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":10983,"Investment income total":10983,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":120379,"Other total":120379,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2434173,"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":286115,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":223603,"Pension plan contributions":22371,"Other employee benefits":0,"Payroll taxes":40141},"Other expenses":{"value":2148058,"Management services":0,"Legal":0,"Accounting":11773,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":3434,"Office expenses":12164,"Information technology":0,"Royalties":0,"Occupancy":14901,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":36038,"Insurance":16148,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1953362,"COGS":1872339,"SALES PROMO MEMBERS":31661,"JANITORIAL":25373,"UTILITIES":23989},"All other expenses":100238},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1364551,"Non-interest bearing cash":167726,"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":69239,"Inventories for sale or use":8873,"Prepaid expenses deferred charges":0,"Land, building, equipment":460715,"Investments publicly traded":657998,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1375,"Sum of Total Liabilities":0,"Accounts payable, accrued":1375,"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":1363176,"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":0.0463019990973032,"percentile":0.5166007395225977},"Liabilities to Assets Ratio":{"score":0.0010076574638837243,"percentile":0.5689959818626655},"Operating Reserve Ratio":{"score":0.5605809447397535,"percentile":0.27576244493265206},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.3314206487568224,"percentile":0.9549821647095581},"Asset Growth":{"score":0.023990963393659675,"percentile":0.42070753641822267},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5136699961085072,"percentile":0.3567530727146301}},"source_xml":"202533179349307548_public.xml"},{"Organization":{"value":null,"Person":["LOWELL DAY","TRAVIS DEMERS","DANA RISTOW"],"Title":["COMMANDER AN","ADJUCTANT &","2ND VICE"],"Hours":[0,0,0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Social, recreational and support activities for veterans","year":2023,"name":"AMERICAN LEGION POST 259","phone":9524743982,"website":"WWW.LEGIONPOST259.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DANA RISTOW","year_formation":null,"state_legal_domicile":"MN","total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"24450 SMITHTOWN ROAD, SHOREWOOD, MN, 55331, USA","city":"SHOREWOOD","state":"MN","country":"USA","zip_code":55331},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":26,"Number of independent voting members":26,"Number of employees total":32,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":32,"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":2560932,"Contributions":{"value":4699,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":4699,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2547002,"Total revenue":{"value":2547002,"PULLTABS & PADDLE WHEEL":1936595,"ENTERTAINMENT OF VETERANS":560465,"LOTTERY VENDING ATM":28342,"RENT OF BUILDING":21600},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":9193,"Investment income total":9193,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":38,"Other total":38,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2567911,"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":257741,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":241146,"Pension plan contributions":4256,"Other employee benefits":0,"Payroll taxes":12339},"Other expenses":{"value":2310170,"Management services":0,"Legal":0,"Accounting":13541,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":3701,"Office expenses":18019,"Information technology":0,"Royalties":0,"Occupancy":15339,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":25165,"Insurance":14452,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":2076316,"COGS":1985058,"SALES PROMO MEMBERS":32975,"REPAIRS AND MAINTENANCE":32051,"CASH SHORT":26232},"All other expenses":143637},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1248379,"Non-interest bearing cash":170150,"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":69239,"Inventories for sale or use":8873,"Prepaid expenses deferred charges":0,"Land, building, equipment":472669,"Investments publicly traded":527448,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":3382,"Sum of Total Liabilities":0,"Accounts payable, accrued":3382,"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":1244997,"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":-0.002725179739251179,"percentile":0.37846698347293556},"Liabilities to Assets Ratio":{"score":0.0027091131779691906,"percentile":0.5488954628805719},"Operating Reserve Ratio":{"score":0.4861457425899885,"percentile":0.24522584610061843},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.441133450240425,"percentile":0.9745666882521136},"Asset Growth":{"score":0.014418891878022033,"percentile":0.38039243282615054},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5647015493962547,"percentile":0.5010070228620488}},"source_xml":"202403459349300245_public.xml"},{"Organization":{"value":null,"Person":["LOWELL DAY","TRAVIS DEMERS","DANA RISTOW"],"Title":["COMMANDER AN","ADJUCTANT &","2ND VICE"],"Hours":[0,0,0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Social, recreational and support activities for veterans","year":2022,"name":"AMERICAN LEGION POST 259","phone":9524743982,"website":"WWW.LEGIONPOST259.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DANA RISTOW","year_formation":null,"state_legal_domicile":"MN","total_volunteers":null,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"24450 SMITHTOWN ROAD, SHOREWOOD, MN, 55331, USA","city":"SHOREWOOD","state":"MN","country":"USA","zip_code":55331},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":26,"Number of independent voting members":26,"Number of employees total":35,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":35,"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":2137755,"Contributions":{"value":9863,"Other contributions":5462,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":4401,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2127892,"Total revenue":{"value":2127892,"PULLTABS & PADDLE WHEEL":1544644,"ENTERTAINMENT OF VETERANS":525598,"LOTTERY VENDING ATM":35600,"RENT OF BUILDING":22050},"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":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2113635,"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":214644,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":226402,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":-11758},"Other expenses":{"value":1898991,"Management services":0,"Legal":0,"Accounting":4125,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":2123,"Office expenses":17501,"Information technology":0,"Royalties":0,"Occupancy":4489,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":13500,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1724642,"COGS":1549680,"MISC ALLOWABLE":76664,"GAMBLING TAXES":71800,"TRAVEL":26498},"All other expenses":132611},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1260618,"Non-interest bearing cash":155306,"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":69239,"Inventories for sale or use":8873,"Prepaid expenses deferred charges":0,"Land, building, equipment":493982,"Investments publicly traded":533218,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":8642,"Sum of Total Liabilities":0,"Accounts payable, accrued":8642,"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":1251976,"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":0.011282864500375394,"percentile":0.4286055802712996},"Liabilities to Assets Ratio":{"score":0.006855367764064927,"percentile":0.5162937763116712},"Operating Reserve Ratio":{"score":0.5964218041430994,"percentile":0.28985305740867645},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.555129923700123,"percentile":0.9847784804013381},"Asset Growth":{"score":0.020512260204848337,"percentile":0.4059734324092534},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5783256282066621,"percentile":0.5414803226072883}},"source_xml":"202333189349315998_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["TRAVIS DEMERS","PATRICK MCNUTT","LAURAL JOHNSON","THOMAS NELSON"],"Title":["ADJUCTANT &","COMMANDER","1ST VICE COM","2ND VICE COM"],"Hours":[0,0,0,0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"Social, recreational and support activities for veterans","year":2024,"name":"AMERICAN LEGION POST 259","phone":9524743982,"website":"WWW.LEGIONPOST259.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"PATRICK MCNUTT","year_formation":null,"state_legal_domicile":"MN","total_volunteers":45,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"24450 SMITHTOWN ROAD, SHOREWOOD, MN, 55331, USA","city":"SHOREWOOD","state":"MN","country":"USA","zip_code":55331},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":141,"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":2552352,"Contributions":{"value":5977,"Other contributions":1800,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":4177,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2415013,"Total revenue":{"value":2415013,"PULLTABS & PADDLE WHEEL":1788196,"ENTERTAINMENT OF VETERANS":583739,"RENT OF BUILDING":21600,"LOTTERY VENDING ATM":21478},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":10983,"Investment income total":10983,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":120379,"Other total":120379,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2434173,"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":286115,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":223603,"Pension plan contributions":22371,"Other employee benefits":0,"Payroll taxes":40141},"Other expenses":{"value":2148058,"Management services":0,"Legal":0,"Accounting":11773,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":3434,"Office expenses":12164,"Information technology":0,"Royalties":0,"Occupancy":14901,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":36038,"Insurance":16148,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1953362,"COGS":1872339,"SALES PROMO MEMBERS":31661,"JANITORIAL":25373,"UTILITIES":23989},"All other expenses":100238},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1364551,"Non-interest bearing cash":167726,"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":69239,"Inventories for sale or use":8873,"Prepaid expenses deferred charges":0,"Land, building, equipment":460715,"Investments publicly traded":657998,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1375,"Sum of Total Liabilities":0,"Accounts payable, accrued":1375,"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":1363176,"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":0.0463019990973032,"percentile":0.5166007395225977},"Liabilities to Assets Ratio":{"score":0.0010076574638837243,"percentile":0.5689959818626655},"Operating Reserve Ratio":{"score":0.5605809447397535,"percentile":0.27576244493265206},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.3314206487568224,"percentile":0.9549821647095581},"Asset Growth":{"score":0.023990963393659675,"percentile":0.42070753641822267},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5136699961085072,"percentile":0.3567530727146301}},"source_xml":"202533179349307548_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}