{"success":true,"data":{"_id":941104846,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide a post for current and previous members of the us military","primary_activities":"Programs designed to aid veterans who served in the us military\n\nAll other accomplishments. Programs designed to aid veterans who served in the us military.","year":2020,"name":"AMERICAN LEGION POST 82","phone":"6503457388","type":"990","principal_officer":"AC RALSTON","year_formation":1935,"state_legal_domicile":"CA","tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"130 SOUTH BLVD, San Mateo, CA, 94402, USA","city":"San Mateo","state":"CA","country":"USA","zip_code":"94402"},"Governance":{"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"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":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":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":48133,"Contributions":{"value":19420,"Other contributions":12065,"Dues":7355},"Program revenue":{"value":0},"Investment income":{"value":0},"Other revenues":{"value":28713,"Net income":28713}},"Expenses":{"value":81090,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":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":81090,"Management services":0,"Legal":0,"Accounting":3075,"Lobbying services":0,"Investment management fees":0,"Other services":2400,"Advertising":0,"Office expenses":5693,"Information technology":100,"Royalties":0,"Occupancy":0,"Travel":9805,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1943,"Insurance":4162,"Travel entertainment payments":0,"Itemized Expenses":{"value":49875,"FACILITY/EQUIPMENT REPAIR MAINTENANCE":36053,"CHARITABLE CONTRIBUTIONS":4730,"ACTIVITY AND EVENTS":759,"DUES, LIC, FEE, REG SUBSCRIPTIONS":8333},"All other expenses":4037},"Functional Expenses":{"Program Service Expenses":5489,"Management And General Expenses":73658}},"Assets":{"value":396523,"Non-interest bearing cash":102208,"Savings and temp cash investments":57727,"Inventories for sale or use":4552,"Land, building, equipment":34115,"Investments other":197921},"Liabilities":{"value":7288,"Accounts payable, accrued":5330,"Other liabilities":1958},"Fund balance":{"value":389235},"Form990Details":{"program_service_accomplishments":[{"description":"PROGRAMS DESIGNED TO AID VETERANS WHO SERVED IN THE US MILITARY"}],"functional_expense_allocations":{"current_officers_directors":{"total":0},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"total":0},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"total":0},"management_fees":{"total":0},"legal_fees":{"total":0},"accounting_fees":{"management_and_general":3075,"total":3075},"lobbying_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"management_and_general":2400,"total":2400},"advertising":{"total":0},"office_expenses":{"management_and_general":5693,"total":5693},"information_technology":{"management_and_general":100,"total":100},"royalties":{"total":0},"occupancy":{"total":0},"travel":{"management_and_general":9805,"total":9805},"conferences_meetings":{"total":0},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"total":1943},"insurance":{"management_and_general":4162,"total":4162},"all_other_expenses":{"management_and_general":4037,"total":4037}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_cash":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"AC RALSTON"},"audit_financial_statement_detail":{"accountant_compile_or_review":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"MSB AND COMPANY INC","phone":"6504016953","address_line1":"1308 BAYSHORE HWY STE 240","city":"BURLINGAME","state":"CA","zip":"94010"},"officers_directors_key_employees":[{"person_name":"ED CALER","title":"SECOND VICE COMMANDER","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"ED CALER"},{"person_name":"KEVIN BYRN","title":"COMMANDER","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"KEVIN BYRN"},{"person_name":"AC RALSTON","title":"FINANCE OFFICER","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"AC RALSTON"},{"person_name":"STEVE LEYDIKER","title":"1ST VICE COMMANDER","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"STEVE LEYDIKER"},{"person_name":"AC RALSTON","title":"ADJUTANT","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"AC RALSTON"},{"person_name":"VINCE ZAMMIT","title":"SERGEANT AT ARMS","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"VINCE ZAMMIT"}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"escrow_accounts":{"included_on_financial_statements":false},"land_buildings_equipment":{"land":{"other_cost_or_other_basis":18111,"book_value":18111},"buildings":{"other_cost_or_other_basis":113480,"book_value":16004,"depreciation":97476},"other_land_buildings":{"other_cost_or_other_basis":67704,"depreciation":67704},"total_book_value":34115},"securities":{"other_securities":[{"description":"Financial derivatives and other financial products"},{"description":"Closely-held equity interests"},{"description":"SCHWAB INVESTMENTS"}],"total_book_value":197921},"other_liabilities":{"liabilities":[{"description":"Federal income taxes"},{"description":"CURRENT LIABILITIES"},{"description":"SALES TAX PAYABLE"},{"description":"REFUNDABLE DEPOSITS"}],"total_liability":1958}},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"source_xml":"202220129349300232_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide a post for current/previous members of the us military","primary_activities":"Programs designed to aid veterans who served in the us military. Accomplishments are designated by members andthe national association\n\nAccomplishments are for programs supported by national association.","year":2022,"name":"AMERICAN LEGION POST 82","phone":"6503457388","type":"990","principal_officer":"AC RALSTON","year_formation":1935,"state_legal_domicile":"CA","tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"130 SOUTH BLVD, San Mateo, CA, 94402, USA","city":"San Mateo","state":"CA","country":"USA","zip_code":"94402"},"Governance":{"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Number of employees":0,"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":true,"Whistle blower policy":true,"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":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Audit committee":true,"Federal grant audit required":false,"Federal grant audit performed":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":true,"Professional fundraising":true,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":71279,"Contributions":{"value":56712,"Other contributions":20504,"Fundraising revenue":25260,"Dues":10948},"Program revenue":{"value":0},"Investment income":{"value":0},"Other revenues":{"value":14567,"Net income from fundraising events":18470,"Net income":-3903}},"Expenses":{"value":121367,"Grant expense":{"value":8054,"Grants to domestic orgs":8054,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":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":113313,"Management services":2999,"Legal":0,"Accounting":5273,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":7229,"Information technology":0,"Royalties":0,"Occupancy":8054,"Travel":18000,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":2791,"Insurance":0,"Travel entertainment payments":0,"Itemized Expenses":{"value":68967,"FUND RAISING EXP":5285,"ACTIVITY AND EVENTS EXP":6790,"BANK CHARGES, DUES SUBSCRIPT, LIC/FEES":9803,"FACILITY EXP REP, INS, PROP TAX, UTILITIES":47089},"All other expenses":0},"Functional Expenses":{"Program Service Expenses":20129,"Management And General Expenses":98447}},"Assets":{"value":1224567,"Non-interest bearing cash":10145,"Savings and temp cash investments":11971,"Inventories for sale or use":5620,"Land, building, equipment":87992,"Investments publicly traded":1108839},"Liabilities":{"value":1641,"Accounts payable, accrued":1641},"Fund balance":{"value":1222926},"Form990Details":{"program_service_accomplishments":[{"description":"PROGRAMS DESIGNED TO AID VETERANS WHO SERVED IN THE US MILITARY. ACCOMPLISHMENTS ARE DESIGNATED BY MEMBERS ANDTHE NATIONAL ASSOCIATION","expense":20129}],"functional_expense_allocations":{"current_officers_directors":{"total":0},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"total":0},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"total":0},"management_fees":{"management_and_general":2999,"total":2999},"legal_fees":{"total":0},"accounting_fees":{"management_and_general":5273,"total":5273},"lobbying_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"total":0},"advertising":{"total":0},"office_expenses":{"management_and_general":7229,"total":7229},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"total":8054},"travel":{"management_and_general":18000,"total":18000},"conferences_meetings":{"total":0},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"total":2791},"insurance":{"total":0},"all_other_expenses":{"total":0}},"fundraising_and_gaming_summary":{"gross_income_fundraising_events":25260,"fundraising_direct_expenses":6790},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":false,"employment_tax_returns_filed":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_cash":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"AC RALSTON"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false,"federal_grant_audit_performed":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"donor_advised_fund_excess_business_holdings":false,"distribution_to_donor":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"MSB AND COMPANY INC","phone":"6504016953","address_line1":"1308 BAYSHORE HWY STE 240","city":"BURLINGAME","state":"CA","zip":"94010"},"officers_directors_key_employees":[{"person_name":"ED CALER","title":"SECOND VICE COMMANDER","average_hours_per_week_related_org":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"ED CALER"},{"person_name":"KEVIN BYRN","title":"COMMANDER","average_hours_per_week_related_org":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"KEVIN BYRN"},{"person_name":"AC RALSTON","title":"FINANCE OFFICER","average_hours_per_week_related_org":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"AC RALSTON"},{"person_name":"STEVE LEYDIKER","title":"1ST VICE COMMANDER","average_hours_per_week_related_org":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"STEVE LEYDIKER"},{"person_name":"AC RALSTON","title":"ADJUTANT","average_hours_per_week_related_org":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"AC RALSTON"},{"person_name":"VINCE ZAMMIT","title":"SERGEANT AT ARMS","average_hours_per_week_related_org":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"VINCE ZAMMIT"}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"escrow_accounts":{"included_on_financial_statements":false},"land_buildings_equipment":{"land":{"other_cost_or_other_basis":18111,"book_value":18111},"buildings":{"other_cost_or_other_basis":169215,"book_value":69881,"depreciation":99334},"equipment":{"other_cost_or_other_basis":1366,"depreciation":1366},"other_land_buildings":{"other_cost_or_other_basis":73733,"depreciation":73733},"total_book_value":87992},"securities":{"other_securities":[{"description":"Financial derivatives and other financial products"},{"description":"Closely-held equity interests"}]},"other_liabilities":{"liabilities":[{"description":"Federal income taxes"},{"description":"CURRENT LIABILITIES"},{"description":"SALES TAX PAYABLE"},{"description":"REFUNDABLE DEPOSITS"}]}},"ScheduleG":{"fundraising_methods":{"in_person_solicitations":true},"professional_fundraising":{"agreement_professional_fundraising":false},"fundraising_events":{"event1":{"name":"DINNER FUND RAISER","gross_receipts":25260,"gross_revenue":25260,"food_and_beverage":6790},"total":{"gross_receipts":25260,"gross_revenue":25260,"food_and_beverage":6790},"direct_expense_summary":6790,"net_income_summary":18470}},"ScheduleI":{"grant_records_maintained":false,"reported_domestic_org_grants":8054,"reported_domestic_individual_grants":0,"reported_domestic_org_grants_program_services":8054,"total_501c3_and_government_organizations":5,"grants":[{"ein":350144250,"cash":2000,"name":"AMERICAN LEGION CHAPTER 105"},{"cash":280,"name":"AMERICAN LEGION RIDERS DEPT OF CA"},{"cash":2500,"name":"VETERANS SUICIDE PREVENTION"},{"cash":2000,"name":"EIREORG"},{"cash":1274,"purpose":"SCHOLARSHIPS","name":"LEGION BOYS STATE"}],"total_domestic_grants":8054,"total_domestic_program_services":8054,"detail_org_grants_total":8054,"detail_domestic_grants_total":8054,"grant_monitoring":{"claims_monitoring_procedures":false,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false}},"ScheduleF":{"reported_foreign_grants":0},"source_xml":"202312649349301681_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide a post for current and prior members of the U.S.. Military","primary_activities":"Programs designed to aid veterans who served in the U.S.a. Military.","year":2018,"name":"AMERICAN LEGION POST 82","phone":"6503457388","type":"990","principal_officer":"RAYMOND HUTCHINGS","year_formation":1935,"state_legal_domicile":"CA","tax_period_begin":"2018-07-01T00:00:00","tax_period_end":"2019-06-30T00:00:00","address":"130 SOUTH BLVD, SAN MATEO, CA, 94402, USA","city":"SAN MATEO","state":"CA","country":"USA","zip_code":"94402"},"Governance":{"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"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":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":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":76401,"Contributions":{"value":20500,"Other contributions":12930,"Dues":7570},"Program revenue":{"value":0},"Investment income":{"value":139,"Investment income total":139},"Other revenues":{"value":55762,"Net income":55762}},"Expenses":{"value":117503,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":117503,"Accounting":4700,"Other services":1800,"Office expenses":1580,"Interest":318,"Depreciation and depletion":3277,"Itemized Expenses":{"value":54880,"ACTIVITIES EXPENSES":20753,"EQUIPMENT RENTAL & MAINTE":16824,"UTILITIES":8718,"BUILDING REPAIRS":8585},"All other expenses":50948},"Functional Expenses":{"Program Service Expenses":3277,"Management And General Expenses":114226,"Fundraising Expenses":0}},"Assets":{"value":472193,"Non-interest bearing cash":63505,"Savings and temp cash investments":156121,"Inventories for sale or use":4552,"Land, building, equipment":50094,"Investments publicly traded":197921},"Liabilities":{"value":-653,"Other liabilities":-653},"Fund balance":{"value":472846},"Form990Details":{"program_service_accomplishments":[{"description":"PROGRAMS DESIGNED TO AID VETERANS WHO SERVED IN THE U.S.A. MILITARY."}],"functional_expense_allocations":{"accounting_fees":{"management_and_general":4700,"total":4700},"other_service_fees":{"management_and_general":1800,"total":1800},"office_expenses":{"management_and_general":1580,"total":1580},"interest":{"management_and_general":318,"total":318},"depreciation_depletion":{"program_services":3277,"total":3277},"all_other_expenses":{"management_and_general":50948,"total":50948}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_cash":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true,"schedule_o_part_ix":true,"schedule_o_part_xi":true},"principal_officer_detail":{"person_name":"RAYMOND HUTCHINGS"},"audit_financial_statement_detail":{"accountant_compile_or_review":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"6502705518","business_name_line1":"HELD ACCOUNTABLE INC","address_line1":"PO BOX 1627","city":"BURLINGAME","state":"CA","zip":"940111627"},"officers_directors_key_employees":[{"person_name":"RAYMOND HUTCHINGS","title":"COMMANDER","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"RAYMOND HUTCHINGS"},{"person_name":"STEVE LEYDIKER","title":"FIRST VICE C","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"STEVE LEYDIKER"},{"person_name":"ED CALER","title":"SECOND VICE","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"ED CALER"},{"person_name":"AC RALSTON","title":"ADJUTANT","average_hours_per_week":4.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"AC RALSTON"},{"person_name":"ALEX JACOBO","title":"FINANCE OFFI","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"ALEX JACOBO"},{"person_name":"VINCE ZAMMIT","title":"SERGEANT AT","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"VINCE ZAMMIT"}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":18111,"book_value":18111},"buildings":{"other_cost_or_other_basis":94681,"book_value":14787,"depreciation":79894},"total_book_value":32898},"other_liabilities":{"liabilities":[{"description":"OTHER CURRENT LIABILITIES","amount":-653}],"total_liability":-653}},"source_xml":"202100499349300625_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide a post for current and prior members of the U.S.. Military","primary_activities":"Programs designed to aid veterans who served in the U.S.a. Military.","year":2019,"name":"AMERICAN LEGION POST 82","phone":"6503457388","type":"990","principal_officer":"RAYMOND HUTCHINGS","year_formation":1935,"state_legal_domicile":"CA","tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"130 SOUTH BLVD, SAN MATEO, CA, 94402, USA","city":"SAN MATEO","state":"CA","country":"USA","zip_code":"94402"},"Governance":{"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"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":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":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":85376,"Contributions":{"value":48580,"Other contributions":40450,"Dues":8130},"Program revenue":{"value":0},"Investment income":{"value":61,"Investment income total":61},"Other revenues":{"value":36735,"Net income":36735}},"Expenses":{"value":136031,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":136031,"Accounting":5000,"Other services":1800,"Interest":104,"Depreciation and depletion":3755,"Itemized Expenses":{"value":73985,"ACTIVITIES EXPENSES":24838,"EQUIPMENT RENTAL & MAINTE":17637,"CHARITABLE CONTRIBUTIONS":17255,"BUILDING REPAIRS":14255},"All other expenses":51387},"Functional Expenses":{"Program Service Expenses":3755,"Management And General Expenses":132276,"Fundraising Expenses":0}},"Assets":{"value":423946,"Non-interest bearing cash":54498,"Savings and temp cash investments":101183,"Inventories for sale or use":4552,"Land, building, equipment":65792,"Investments publicly traded":197921},"Liabilities":{"value":1754,"Other liabilities":1754},"Fund balance":{"value":422192},"Form990Details":{"program_service_accomplishments":[{"description":"PROGRAMS DESIGNED TO AID VETERANS WHO SERVED IN THE U.S.A. MILITARY."}],"functional_expense_allocations":{"accounting_fees":{"management_and_general":5000,"total":5000},"other_service_fees":{"management_and_general":1800,"total":1800},"interest":{"management_and_general":104,"total":104},"depreciation_depletion":{"program_services":3755,"total":3755},"all_other_expenses":{"management_and_general":51387,"total":51387}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_cash":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true,"schedule_o_part_ix":true,"schedule_o_part_xi":true},"principal_officer_detail":{"person_name":"RAYMOND HUTCHINGS"},"audit_financial_statement_detail":{"accountant_compile_or_review":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"6502705518","business_name_line1":"HELD ACCOUNTABLE INC","address_line1":"PO BOX 1627","city":"BURLINGAME","state":"CA","zip":"940111627"},"officers_directors_key_employees":[{"person_name":"ED CALER","title":"SECOND VICE","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"ED CALER"},{"person_name":"RAYMOND HUTCHINGS","title":"COMMANDER","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"RAYMOND HUTCHINGS"},{"person_name":"ALEX JACOBO","title":"FINANCE OFFI","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"ALEX JACOBO"},{"person_name":"STEVE LEYDIKER","title":"FIRST VICE C","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"STEVE LEYDIKER"},{"person_name":"AC RALSTON","title":"ADJUTANT","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"AC RALSTON"},{"person_name":"VINCE ZAMMIT","title":"SERGEANT AT","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"VINCE ZAMMIT"}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":18111,"book_value":18111},"buildings":{"other_cost_or_other_basis":114134,"book_value":33737,"depreciation":80397},"total_book_value":51848},"other_liabilities":{"liabilities":[{"description":"OTHER CURRENT LIABILITIES","amount":1754}],"total_liability":1754}},"source_xml":"202111119349301671_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide a post for current/previous members of the us military","primary_activities":"Programs designed to aid veterans who served in the us military. Accomplishments are designated by members andthe national association\n\nAccomplishments are for programs supported by national association.","year":2023,"name":"AMERICAN LEGION POST 82","phone":"6503457388","type":"990","principal_officer":"AC RALSTON","year_formation":1935,"state_legal_domicile":"CA","tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"130 SOUTH BLVD, San Mateo, CA, 94402, USA","city":"San Mateo","state":"CA","country":"USA","zip_code":"94402"},"Governance":{"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":0,"Number of employees":0,"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":true,"Whistle blower policy":true,"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":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Audit committee":true,"Federal grant audit required":false,"Federal grant audit performed":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":true,"Professional fundraising":true,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":90121,"Contributions":{"value":54599,"Other contributions":2038,"Fundraising revenue":37260,"Dues":15301},"Program revenue":{"value":0},"Investment income":{"value":0},"Other revenues":{"value":35522,"Other total":2675,"Net income from fundraising events":25160,"Net income":7687}},"Expenses":{"value":133661,"Grant expense":{"value":23592,"Grants to domestic orgs":23592,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":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":110069,"Management services":0,"Legal":0,"Accounting":2000,"Lobbying services":0,"Investment management fees":11273,"Other services":0,"Advertising":0,"Office expenses":4437,"Information technology":2599,"Royalties":0,"Occupancy":450,"Travel":23393,"Conferences and meetings":3751,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1862,"Insurance":3084,"Travel entertainment payments":0,"Itemized Expenses":{"value":52626,"FUND RAISING EXP":7517,"ACTIVITY AND EVENTS EXP":4345,"BANK CHARGES, DUES SUBSCRIPT, LIC/FEES":6949,"FACILITY EXP REP AND UTILITIES":33815},"All other expenses":4594},"Functional Expenses":{"Program Service Expenses":27937,"Management And General Expenses":96345,"Fundraising Expenses":7517}},"Assets":{"value":1148753,"Non-interest bearing cash":50625,"Savings and temp cash investments":7972,"Inventories for sale or use":4552,"Land, building, equipment":86130,"Investments publicly traded":999474},"Liabilities":{"value":0},"Fund balance":{"value":1148753},"Form990Details":{"program_service_accomplishments":[{"description":"PROGRAMS DESIGNED TO AID VETERANS WHO SERVED IN THE US MILITARY. ACCOMPLISHMENTS ARE DESIGNATED BY MEMBERS ANDTHE NATIONAL ASSOCIATION","expense":27937}],"functional_expense_allocations":{"current_officers_directors":{"total":0},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"total":0},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"total":0},"management_fees":{"total":0},"legal_fees":{"total":0},"accounting_fees":{"management_and_general":2000,"total":2000},"lobbying_fees":{"total":0},"investment_management_fees":{"management_and_general":11273,"total":11273},"other_service_fees":{"total":0},"advertising":{"total":0},"office_expenses":{"management_and_general":4437,"total":4437},"information_technology":{"management_and_general":2599,"total":2599},"royalties":{"total":0},"occupancy":{"total":450},"travel":{"management_and_general":23393,"total":23393},"conferences_meetings":{"management_and_general":3751,"total":3751},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"total":1862},"insurance":{"management_and_general":3084,"total":3084},"all_other_expenses":{"management_and_general":4594,"total":4594}},"fundraising_and_gaming_summary":{"gross_income_fundraising_events":25160},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":false,"employment_tax_returns_filed":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_cash":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"AC RALSTON"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false,"federal_grant_audit_performed":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"donor_advised_fund_excess_business_holdings":false,"distribution_to_donor":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"MSB AND COMPANY INC","phone":"6504016953","address_line1":"1308 BAYSHORE HWY STE 240","city":"BURLINGAME","state":"CA","zip":"94010"},"officers_directors_key_employees":[{"person_name":"ED CALER","title":"SECOND VICE COMMANDER","average_hours_per_week":5.0,"average_hours_per_week_related_org":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"ED CALER"},{"person_name":"KEVIN BYRN","title":"COMMANDER","average_hours_per_week":5.0,"average_hours_per_week_related_org":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"KEVIN BYRN"},{"person_name":"AC RALSTON","title":"FINANCE OFFICER","average_hours_per_week":10.0,"average_hours_per_week_related_org":10.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"AC RALSTON"},{"person_name":"STEVE LEYDIKER","title":"1ST VICE COMMANDER","average_hours_per_week":5.0,"average_hours_per_week_related_org":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"STEVE LEYDIKER"},{"person_name":"AC RALSTON","title":"ADJUTANT","average_hours_per_week":10.0,"average_hours_per_week_related_org":10.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"AC RALSTON"},{"person_name":"VINCE ZAMMIT","title":"SERGEANT AT ARMS","average_hours_per_week":5.0,"average_hours_per_week_related_org":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"VINCE ZAMMIT"}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"escrow_accounts":{"included_on_financial_statements":false},"land_buildings_equipment":{"land":{"other_cost_or_other_basis":18111,"book_value":18111},"buildings":{"other_cost_or_other_basis":169215,"book_value":68019,"depreciation":101196},"equipment":{"other_cost_or_other_basis":1366,"depreciation":1366},"other_land_buildings":{"other_cost_or_other_basis":73733,"depreciation":73733},"total_book_value":86130},"securities":{"other_securities":[{"description":"Financial derivatives and other financial products"},{"description":"Closely-held equity interests"}]},"other_liabilities":{"liabilities":[{"description":"Federal income taxes"},{"description":"CURRENT LIABILITIES"},{"description":"SALES TAX PAYABLE"},{"description":"REFUNDABLE DEPOSITS"}]}},"ScheduleG":{"fundraising_methods":{"special_fundraising_events":true},"professional_fundraising":{"agreement_professional_fundraising":false},"fundraising_events":{"event1":{"name":"DINNER","gross_receipts":15778,"charitable_contributions":3250,"gross_revenue":12528,"food_and_beverage":3759},"event2":{"name":"DINNER","gross_receipts":21482,"charitable_contributions":8850,"gross_revenue":12632,"food_and_beverage":3759},"total":{"gross_receipts":37260,"charitable_contributions":12100,"gross_revenue":25160,"food_and_beverage":7518},"direct_expense_summary":7518,"net_income_summary":17642}},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":23592,"reported_domestic_individual_grants":0,"reported_domestic_org_grants_program_services":23592,"total_other_organizations":2,"grants":[{"ein":851578759,"cash":5000,"purpose":"DONATION","address_line1":"836 SOUTHHAMPTON","city":"BENECIA","state":"CA","zip":"94510","name":"BENECIA COMM FOUNDATION","address":"836 SOUTHHAMPTON, BENECIA, CA, 94510"},{"ein":262022996,"cash":7300,"purpose":"DONATION","address_line1":"PO 1051","city":"MURRIETA","state":"CA","zip":"92564","name":"AMERICA LEGION RIDERS","address":"PO 1051, MURRIETA, CA, 92564"}],"total_domestic_grants":23592,"total_domestic_program_services":23592,"detail_org_grants_total":12300,"detail_domestic_grants_total":12300,"grant_monitoring":{"claims_monitoring_procedures":false,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false}},"ScheduleF":{"reported_foreign_grants":0},"source_xml":"202422329349301372_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide a post for current/previous members of the us military","primary_activities":"West reg vietnam vets, american legion riders, veterans suicide prevention, member gifts, legion legacy run, legasa childrens fund, alr doc, eire.org, american legion auxilliary, s.a.l. Troop\n\nAccomplishments are for programs supported by nationalassociation.","year":2024,"name":"AMERICAN LEGION POST 82","phone":"6503457388","type":"990","principal_officer":"AC RALSTON","year_formation":1935,"state_legal_domicile":"CA","tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"130 SOUTH BLVD, San Mateo, CA, 94402, USA","city":"San Mateo","state":"CA","country":"USA","zip_code":"94402"},"Governance":{"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":0,"Number of employees":0,"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":true,"Whistle blower policy":true,"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":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Audit committee":true,"Federal grant audit required":false,"Federal grant audit performed":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":true,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":-2841,"Contributions":{"value":20477,"Fundraising revenue":9578,"Dues":10899},"Program revenue":{"value":0},"Investment income":{"value":0},"Other revenues":{"value":-23318,"Other total":8,"Net income":-23326}},"Expenses":{"value":142485,"Grant expense":{"value":32395,"Grants to domestic orgs":32395,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":1425,"Benefits paid to members Total":1425},"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":108665,"Management services":10000,"Legal":0,"Accounting":6110,"Lobbying services":0,"Investment management fees":11423,"Other services":0,"Advertising":419,"Office expenses":8638,"Information technology":2916,"Royalties":0,"Occupancy":6909,"Travel":6582,"Conferences and meetings":1382,"Interest":175,"Payments to affiliates":0,"Depreciation and depletion":1862,"Insurance":3178,"Travel entertainment payments":0,"Itemized Expenses":{"value":48019,"FUND RAISING EXP":2748,"ACTIVITY AND EVENTS EXP":400,"BANK CHARGES, DUES SUBSCRIPT":7523,"FACILITY EXP REP AND UTILITIES":37348},"All other expenses":1052},"Functional Expenses":{"Program Service Expenses":33820,"Management And General Expenses":103636,"Fundraising Expenses":3167}},"Assets":{"value":882319,"Land, building, equipment":84268,"Investments publicly traded":798051},"Liabilities":{"value":0},"Fund balance":{"value":882319},"Form990Details":{"program_service_accomplishments":[{"description":"WEST REG VIETNAM VETS, AMERICAN LEGION RIDERS, VETERANS SUICIDE PREVENTION, MEMBER GIFTS, LEGION LEGACY RUN, LEGASA CHILDRENS FUND, ALR DOC, EIRE.ORG, AMERICAN LEGION AUXILLIARY, S.A.L. TROOP","expense":33820,"grants":32395}],"functional_expense_allocations":{"current_officers_directors":{"total":0},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"total":0},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"total":0},"management_fees":{"management_and_general":10000,"total":10000},"legal_fees":{"total":0},"accounting_fees":{"management_and_general":6110,"total":6110},"lobbying_fees":{"total":0},"investment_management_fees":{"management_and_general":11423,"total":11423},"other_service_fees":{"total":0},"advertising":{"fundraising":419,"total":419},"office_expenses":{"management_and_general":8638,"total":8638},"information_technology":{"management_and_general":2916,"total":2916},"royalties":{"total":0},"occupancy":{"total":6909},"travel":{"management_and_general":6582,"total":6582},"conferences_meetings":{"management_and_general":1382,"total":1382},"interest":{"management_and_general":175,"total":175},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"total":1862},"insurance":{"management_and_general":3178,"total":3178},"all_other_expenses":{"management_and_general":1052,"total":1052}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":false,"employment_tax_returns_filed":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_cash":true,"schedule_o_part_iii":true},"principal_officer_detail":{"person_name":"AC RALSTON"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false,"federal_grant_audit_performed":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"donor_advised_fund_excess_business_holdings":false,"distribution_to_donor":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"MSB AND COMPANY INC","phone":"6504016953","address_line1":"1308 BAYSHORE HWY STE 240","city":"BURLINGAME","state":"CA","zip":"94010"},"officers_directors_key_employees":[{"person_name":"ED CALER","title":"SECOND VICE COMMANDER","average_hours_per_week":5.0,"average_hours_per_week_related_org":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"ED CALER"},{"person_name":"KEVIN BYRN","title":"COMMANDER","average_hours_per_week":5.0,"average_hours_per_week_related_org":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"KEVIN BYRN"},{"person_name":"AC RALSTON","title":"FINANCE OFFICER","average_hours_per_week":10.0,"average_hours_per_week_related_org":10.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"AC RALSTON"},{"person_name":"STEVE LEYDIKER","title":"1ST VICE COMMANDER","average_hours_per_week":5.0,"average_hours_per_week_related_org":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"STEVE LEYDIKER"},{"person_name":"AC RALSTON","title":"ADJUTANT","average_hours_per_week":10.0,"average_hours_per_week_related_org":10.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"AC RALSTON"},{"person_name":"VINCE ZAMMIT","title":"SERGEANT AT ARMS","average_hours_per_week":5.0,"average_hours_per_week_related_org":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"VINCE ZAMMIT"}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"escrow_accounts":{"included_on_financial_statements":false},"land_buildings_equipment":{"land":{"other_cost_or_other_basis":18111,"book_value":18111},"buildings":{"other_cost_or_other_basis":169215,"book_value":66157,"depreciation":103058},"equipment":{"other_cost_or_other_basis":1366,"depreciation":1366},"other_land_buildings":{"other_cost_or_other_basis":73733,"depreciation":73733},"total_book_value":84268},"securities":{"other_securities":[{"description":"Financial derivatives and other financial products"},{"description":"Closely-held equity interests"}]},"other_liabilities":{"liabilities":[{"description":"Federal income taxes"},{"description":"CURRENT LIABILITIES"},{"description":"SALES TAX PAYABLE"},{"description":"REFUNDABLE DEPOSITS"}]}},"ScheduleG":{"fundraising_methods":{"special_fundraising_events":true},"professional_fundraising":{"agreement_professional_fundraising":false}},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":32395,"reported_domestic_individual_grants":0,"reported_domestic_org_grants_program_services":32395,"total_other_organizations":10,"grants":[{"cash":145,"purpose":"DONATION","valuation_method":"Book","address_line1":"NA","city":"NA","state":"CA","zip":"94402","name":"WEST REG VIETNAM","address":"NA, NA, CA, 94402"},{"cash":2200,"purpose":"DONATION","valuation_method":"Book","address_line1":"NA","city":"NA","state":"CA","zip":"94402","name":"AMERICAN LEGION RIDER","address":"NA, NA, CA, 94402"},{"cash":11000,"purpose":"DONATION","valuation_method":"Book","address_line1":"NA","city":"NA","state":"CA","zip":"94402","name":"VETERANS SUICIDE PREVENTION","address":"NA, NA, CA, 94402"},{"cash":5000,"purpose":"DONATION","valuation_method":"Book","address_line1":"NA","city":"NA","state":"CA","zip":"94402","name":"LEGION LEGACY RUN","address":"NA, NA, CA, 94402"},{"cash":2500,"purpose":"DONATION","valuation_method":"Book","address_line1":"NA","city":"NA","state":"CA","zip":"94402","name":"LEGASA CHILDRENS FUND","address":"NA, NA, CA, 94402"},{"cash":4300,"purpose":"DONATION","valuation_method":"Book","address_line1":"NA","city":"NA","state":"CA","zip":"94402","name":"ALR DOC","address":"NA, NA, CA, 94402"},{"cash":2000,"purpose":"DONATION","valuation_method":"Book","address_line1":"NA","city":"NA","state":"CA","zip":"94402","name":"EIREDOC","address":"NA, NA, CA, 94402"},{"cash":180,"purpose":"DONATION","valuation_method":"Book","address_line1":"NA","city":"NA","state":"CA","zip":"94402","name":"AMERICAN LEGION AUXILIARY","address":"NA, NA, CA, 94402"},{"cash":4500,"purpose":"DONATION","valuation_method":"Book","address_line1":"NA","city":"NA","state":"CA","zip":"94402","name":"SAL TROOP","address":"NA, NA, CA, 94402"},{"cash":1995,"valuation_method":"Book","address_line1":"NA","city":"NA","state":"CA","zip":"94402","name":"MEMBER GIFTS","address":"NA, NA, CA, 94402"}],"total_domestic_grants":32395,"total_domestic_program_services":32395,"detail_org_grants_total":33820,"detail_domestic_grants_total":33820,"grant_monitoring":{"claims_monitoring_procedures":false,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false}},"ScheduleF":{"reported_foreign_grants":0},"source_xml":"202522209349300747_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide a post for current/previous members of the us military","primary_activities":"West reg vietnam vets, american legion riders, veterans suicide prevention, member gifts, legion legacy run, legasa childrens fund, alr doc, eire.org, american legion auxilliary, s.a.l. Troop\n\nAccomplishments are for programs supported by nationalassociation.","year":2024,"name":"AMERICAN LEGION POST 82","phone":"6503457388","type":"990","principal_officer":"AC RALSTON","year_formation":1935,"state_legal_domicile":"CA","tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"130 SOUTH BLVD, San Mateo, CA, 94402, USA","city":"San Mateo","state":"CA","country":"USA","zip_code":"94402"},"Governance":{"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":0,"Number of employees":0,"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":true,"Whistle blower policy":true,"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":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Audit committee":true,"Federal grant audit required":false,"Federal grant audit performed":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":true,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":-2841,"Contributions":{"value":20477,"Fundraising revenue":9578,"Dues":10899},"Program revenue":{"value":0},"Investment income":{"value":0},"Other revenues":{"value":-23318,"Other total":8,"Net income":-23326}},"Expenses":{"value":142485,"Grant expense":{"value":32395,"Grants to domestic orgs":32395,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":1425,"Benefits paid to members Total":1425},"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":108665,"Management services":10000,"Legal":0,"Accounting":6110,"Lobbying services":0,"Investment management fees":11423,"Other services":0,"Advertising":419,"Office expenses":8638,"Information technology":2916,"Royalties":0,"Occupancy":6909,"Travel":6582,"Conferences and meetings":1382,"Interest":175,"Payments to affiliates":0,"Depreciation and depletion":1862,"Insurance":3178,"Travel entertainment payments":0,"Itemized Expenses":{"value":48019,"FUND RAISING EXP":2748,"ACTIVITY AND EVENTS EXP":400,"BANK CHARGES, DUES SUBSCRIPT":7523,"FACILITY EXP REP AND UTILITIES":37348},"All other expenses":1052},"Functional Expenses":{"Program Service Expenses":33820,"Management And General Expenses":103636,"Fundraising Expenses":3167}},"Assets":{"value":882319,"Land, building, equipment":84268,"Investments publicly traded":798051},"Liabilities":{"value":0},"Fund balance":{"value":882319},"Form990Details":{"program_service_accomplishments":[{"description":"WEST REG VIETNAM VETS, AMERICAN LEGION RIDERS, VETERANS SUICIDE PREVENTION, MEMBER GIFTS, LEGION LEGACY RUN, LEGASA CHILDRENS FUND, ALR DOC, EIRE.ORG, AMERICAN LEGION AUXILLIARY, S.A.L. TROOP","expense":33820,"grants":32395}],"functional_expense_allocations":{"current_officers_directors":{"total":0},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"total":0},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"total":0},"management_fees":{"management_and_general":10000,"total":10000},"legal_fees":{"total":0},"accounting_fees":{"management_and_general":6110,"total":6110},"lobbying_fees":{"total":0},"investment_management_fees":{"management_and_general":11423,"total":11423},"other_service_fees":{"total":0},"advertising":{"fundraising":419,"total":419},"office_expenses":{"management_and_general":8638,"total":8638},"information_technology":{"management_and_general":2916,"total":2916},"royalties":{"total":0},"occupancy":{"total":6909},"travel":{"management_and_general":6582,"total":6582},"conferences_meetings":{"management_and_general":1382,"total":1382},"interest":{"management_and_general":175,"total":175},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"total":1862},"insurance":{"management_and_general":3178,"total":3178},"all_other_expenses":{"management_and_general":1052,"total":1052}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":false,"employment_tax_returns_filed":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_cash":true,"schedule_o_part_iii":true},"principal_officer_detail":{"person_name":"AC RALSTON"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false,"federal_grant_audit_performed":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"donor_advised_fund_excess_business_holdings":false,"distribution_to_donor":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"MSB AND COMPANY INC","phone":"6504016953","address_line1":"1308 BAYSHORE HWY STE 240","city":"BURLINGAME","state":"CA","zip":"94010"},"officers_directors_key_employees":[{"person_name":"ED CALER","title":"SECOND VICE COMMANDER","average_hours_per_week":5.0,"average_hours_per_week_related_org":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"ED CALER"},{"person_name":"KEVIN BYRN","title":"COMMANDER","average_hours_per_week":5.0,"average_hours_per_week_related_org":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"KEVIN BYRN"},{"person_name":"AC RALSTON","title":"FINANCE OFFICER","average_hours_per_week":10.0,"average_hours_per_week_related_org":10.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"AC RALSTON"},{"person_name":"STEVE LEYDIKER","title":"1ST VICE COMMANDER","average_hours_per_week":5.0,"average_hours_per_week_related_org":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"STEVE LEYDIKER"},{"person_name":"AC RALSTON","title":"ADJUTANT","average_hours_per_week":10.0,"average_hours_per_week_related_org":10.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"AC RALSTON"},{"person_name":"VINCE ZAMMIT","title":"SERGEANT AT ARMS","average_hours_per_week":5.0,"average_hours_per_week_related_org":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"VINCE ZAMMIT"}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"escrow_accounts":{"included_on_financial_statements":false},"land_buildings_equipment":{"land":{"other_cost_or_other_basis":18111,"book_value":18111},"buildings":{"other_cost_or_other_basis":169215,"book_value":66157,"depreciation":103058},"equipment":{"other_cost_or_other_basis":1366,"depreciation":1366},"other_land_buildings":{"other_cost_or_other_basis":73733,"depreciation":73733},"total_book_value":84268},"securities":{"other_securities":[{"description":"Financial derivatives and other financial products"},{"description":"Closely-held equity interests"}]},"other_liabilities":{"liabilities":[{"description":"Federal income taxes"},{"description":"CURRENT LIABILITIES"},{"description":"SALES TAX PAYABLE"},{"description":"REFUNDABLE DEPOSITS"}]}},"ScheduleG":{"fundraising_methods":{"special_fundraising_events":true},"professional_fundraising":{"agreement_professional_fundraising":false}},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":32395,"reported_domestic_individual_grants":0,"reported_domestic_org_grants_program_services":32395,"total_other_organizations":10,"grants":[{"cash":145,"purpose":"DONATION","valuation_method":"Book","address_line1":"NA","city":"NA","state":"CA","zip":"94402","name":"WEST REG VIETNAM","address":"NA, NA, CA, 94402"},{"cash":2200,"purpose":"DONATION","valuation_method":"Book","address_line1":"NA","city":"NA","state":"CA","zip":"94402","name":"AMERICAN LEGION RIDER","address":"NA, NA, CA, 94402"},{"cash":11000,"purpose":"DONATION","valuation_method":"Book","address_line1":"NA","city":"NA","state":"CA","zip":"94402","name":"VETERANS SUICIDE PREVENTION","address":"NA, NA, CA, 94402"},{"cash":5000,"purpose":"DONATION","valuation_method":"Book","address_line1":"NA","city":"NA","state":"CA","zip":"94402","name":"LEGION LEGACY RUN","address":"NA, NA, CA, 94402"},{"cash":2500,"purpose":"DONATION","valuation_method":"Book","address_line1":"NA","city":"NA","state":"CA","zip":"94402","name":"LEGASA CHILDRENS FUND","address":"NA, NA, CA, 94402"},{"cash":4300,"purpose":"DONATION","valuation_method":"Book","address_line1":"NA","city":"NA","state":"CA","zip":"94402","name":"ALR DOC","address":"NA, NA, CA, 94402"},{"cash":2000,"purpose":"DONATION","valuation_method":"Book","address_line1":"NA","city":"NA","state":"CA","zip":"94402","name":"EIREDOC","address":"NA, NA, CA, 94402"},{"cash":180,"purpose":"DONATION","valuation_method":"Book","address_line1":"NA","city":"NA","state":"CA","zip":"94402","name":"AMERICAN LEGION AUXILIARY","address":"NA, NA, CA, 94402"},{"cash":4500,"purpose":"DONATION","valuation_method":"Book","address_line1":"NA","city":"NA","state":"CA","zip":"94402","name":"SAL TROOP","address":"NA, NA, CA, 94402"},{"cash":1995,"valuation_method":"Book","address_line1":"NA","city":"NA","state":"CA","zip":"94402","name":"MEMBER GIFTS","address":"NA, NA, CA, 94402"}],"total_domestic_grants":32395,"total_domestic_program_services":32395,"detail_org_grants_total":33820,"detail_domestic_grants_total":33820,"grant_monitoring":{"claims_monitoring_procedures":false,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false}},"ScheduleF":{"reported_foreign_grants":0},"Ratings":{"Mission Deployment Rate":{"score":0.5164386758241412},"Program Expense Ratio":{"score":0.23735831841948274},"Fundraising Efficiency":{"score":6.465740448373856,"percentile":0.27141687528537467},"Filing Consistency Score":{"score":0.9230769230769231},"Grant Itemization Coverage":{"score":1.0},"Independent Voting Board Pct":{"score":1.0},"Operating Margin":{"score":-51.15311510031679,"percentile":0.010264214479989639},"Operating Reserve Ratio":{"score":6.192364108502649,"percentile":0.8467914290460108},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.8056604925352309},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.35098713927084707,"percentile":0.9264788297996381},"Revenue Growth":{"score":-0.11927151848013577,"percentile":0.14103637681996395},"Asset Growth":{"score":0.1652753412757863,"percentile":0.8232341311544322},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":null},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":1.0,"weight":5,"atoms":{"Compensation committee":{"value":true},"Independent compensation consultant":{"value":true},"Form 990 of other organizations reviewed":{"value":true},"Written employment contract":{"value":true},"Compensation survey or study":{"value":true},"Board or committee approval":{"value":true}}},"Governance Policy Score":{"score":0.5555555555555556,"weight":5,"atoms":{"Conflict of interest policy":{"value":true},"Whistle blower policy":{"value":true},"Document retention policy":{"value":true},"Compensation process for CEO":{"value":false},"Compensation process for other employees":{"value":false},"Form 990 provided to governing body":{"value":false},"Minutes of governing body":{"value":true},"Audit committee":{"value":true},"Independent audit financial statements":{"value":false}}},"Categories":{"Financial Efficiency":{"score":0.39845781597600705,"weight":45},"Transparency & Controls":{"score":0.9615384615384615,"weight":20},"Accountability":{"score":0.8148148148148149,"weight":14},"Sustainability":{"score":0.3951594564093622,"weight":13},"Growth":{"score":0.5916529088787273,"weight":8}},"Overall Score":{"score":0.5843907456144849,"percentile":0.13344065882507672}},"source_xml":"202522209349300747_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}