{"success":true,"data":{"_id":426060245,"filings":[{"Organization":{"value":null,"Person":["Kenneth Streck","Ranea Rehse"],"Title":["Treasurer","Commander"],"Hours":[5.0,0.0],"Total Compensation":[0,0],"Direct compensation":[0,0],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"Charitable giving program services for members of the american legion","year":2023,"name":"American Legion","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1922,"state_legal_domicile":"IA","total_volunteers":null,"tax_period_begin":"2023-10-01T00:00:00","tax_period_end":"2024-09-30T00:00:00","address":"PO Box 185, Ida Grove, IA, 51445, USA","city":"Ida Grove","state":"IA","country":"USA","zip_code":51445},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":34286,"Contributions":{"value":6851,"Other contributions":996,"Contributions from gifts and grants":0,"Fundraising revenue":920,"Dues":4935,"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":7771,"Investment income total":7771,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":19664,"Other total":19664,"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":48733,"Grant expense":{"value":2870,"Grants to domestic orgs":2200,"Grants to domestic individuals":670,"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":5211,"Benefits paid to members Total":5211},"Salaries":{"value":600,"Current officers":600,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":40052,"Management services":0,"Legal":0,"Accounting":1450,"Lobbying services":0,"Investment management fees":0,"Other services":1628,"Advertising":189,"Office expenses":305,"Information technology":0,"Royalties":0,"Occupancy":6851,"Travel":0,"Conferences and meetings":546,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":13085,"Insurance":3677,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":12321,"Supplies":696,"Repairs Maintenance":11604,"License permits":21},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":8081,"Management And General Expenses":40652,"Fundraising Expenses":0}},"Assets":{"value":425929,"Non-interest bearing cash":10680,"Savings and temp cash investments":124000,"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":291249,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":913,"Sum of Total Liabilities":0,"Accounts payable, accrued":913,"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":425016,"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":0.16582192764656392,"percentile":0.44993635858313263},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.42136732193898385,"percentile":0.0860080718547107},"Liabilities to Assets Ratio":{"score":0.0021435497465540033,"percentile":0.5548620363041658},"Operating Reserve Ratio":{"score":8.740052941538588,"percentile":0.8784962549454263},"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":0.5106241321780772,"percentile":0.34888327554109355}},"source_xml":"202540219349300419_public.xml"},{"Organization":{"value":null,"Person":["Kenneth Streck"],"Title":["Treasurer"],"Hours":[0.0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"value":null,"mission":"Charitable giving program services for members of the american legion","year":2022,"name":"American Legion","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Kenneth Streck","year_formation":1922,"state_legal_domicile":"IA","total_volunteers":null,"tax_period_begin":"2022-10-01T00:00:00","tax_period_end":"2023-09-30T00:00:00","address":"PO Box 185, Ida Grove, IA, 51445, USA","city":"Ida Grove","state":"IA","country":"USA","zip_code":51445},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":98904,"Contributions":{"value":61281,"Other contributions":56560,"Contributions from gifts and grants":0,"Fundraising revenue":1100,"Dues":3621,"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":1020,"Investment income total":1131,"Net investment gain":-111,"Income from invest bond proceeds":0},"Other revenues":{"value":36603,"Other total":32936,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":3667,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":106836,"Grant expense":{"value":60625,"Grants to domestic orgs":58841,"Grants to domestic individuals":1784,"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":3636,"Benefits paid to members Total":3636},"Salaries":{"value":600,"Current officers":600,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":41975,"Management services":0,"Legal":0,"Accounting":1200,"Lobbying services":0,"Investment management fees":0,"Other services":1117,"Advertising":224,"Office expenses":524,"Information technology":0,"Royalties":0,"Occupancy":8097,"Travel":459,"Conferences and meetings":230,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":13960,"Insurance":3078,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":12719,"Supplies":825,"Repairs Maintenance":10083,"Bad Debt Uncollected":600,"Repair from Wind Damage":1211},"All other expenses":367},"Functional Expenses":{"value":null,"Program Service Expenses":64261,"Management And General Expenses":42575,"Fundraising Expenses":0}},"Assets":{"value":419916,"Non-interest bearing cash":5849,"Savings and temp cash investments":122000,"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":292067,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":989,"Sum of Total Liabilities":0,"Accounts payable, accrued":989,"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":418927,"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":0.6014920064397768,"percentile":0.4961891680697317},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.08019898082989566,"percentile":0.24476229237739008},"Liabilities to Assets Ratio":{"score":0.002355232951352175,"percentile":0.5525870855886195},"Operating Reserve Ratio":{"score":3.93047287431203,"percentile":0.7655632011178073},"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":0.5583917696343569,"percentile":0.48213346857630707}},"source_xml":"202411089349301306_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["Kenneth Streck","Ranea Rehse"],"Title":["Treasurer","Commander"],"Hours":[5.0,0.0],"Total Compensation":[0,0],"Direct compensation":[0,0],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"Charitable giving program services for members of the american legion","year":2023,"name":"American Legion","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1922,"state_legal_domicile":"IA","total_volunteers":null,"tax_period_begin":"2023-10-01T00:00:00","tax_period_end":"2024-09-30T00:00:00","address":"PO Box 185, Ida Grove, IA, 51445, USA","city":"Ida Grove","state":"IA","country":"USA","zip_code":51445},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":34286,"Contributions":{"value":6851,"Other contributions":996,"Contributions from gifts and grants":0,"Fundraising revenue":920,"Dues":4935,"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":7771,"Investment income total":7771,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":19664,"Other total":19664,"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":48733,"Grant expense":{"value":2870,"Grants to domestic orgs":2200,"Grants to domestic individuals":670,"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":5211,"Benefits paid to members Total":5211},"Salaries":{"value":600,"Current officers":600,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":40052,"Management services":0,"Legal":0,"Accounting":1450,"Lobbying services":0,"Investment management fees":0,"Other services":1628,"Advertising":189,"Office expenses":305,"Information technology":0,"Royalties":0,"Occupancy":6851,"Travel":0,"Conferences and meetings":546,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":13085,"Insurance":3677,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":12321,"Supplies":696,"Repairs Maintenance":11604,"License permits":21},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":8081,"Management And General Expenses":40652,"Fundraising Expenses":0}},"Assets":{"value":425929,"Non-interest bearing cash":10680,"Savings and temp cash investments":124000,"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":291249,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":913,"Sum of Total Liabilities":0,"Accounts payable, accrued":913,"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":425016,"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":0.16582192764656392,"percentile":0.44993635858313263},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.42136732193898385,"percentile":0.0860080718547107},"Liabilities to Assets Ratio":{"score":0.0021435497465540033,"percentile":0.5548620363041658},"Operating Reserve Ratio":{"score":8.740052941538588,"percentile":0.8784962549454263},"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":0.5106241321780772,"percentile":0.34888327554109355}},"source_xml":"202540219349300419_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}