Hello, Ginger,
If you could, confirm with the SQL log, but it seems to be a SQL syntax error.
From what I can see, the SQL would boil down to FIELD in STRING. It should be FIELD in SET
i.e. (note the parens)
AND ( ARPB_TRANSACTIONS.LOC_ID IN ( {?Location ID} ) )
OR ( BILL_AREA.FIN_SUBDIV_ID IN ( {?Financial Subdivision ID} ) )
OR ( 0 IN ( {?Location ID}, {?Financial Subdivision ID} ) )
In addition, why use - IN for the first 2? why not =?
Hope that helps,
- John
addendum: reformatted with = (equals) - AND corrected the logic (ORs should be grouped separately from the AND, copy/paste would fail with original)
second addendum: didn't look at YOUR parens well enough, my apologies...
and ( {?Location ID} IN ( ARPB_TRANSACTIONS.LOC_ID, 0) )
and ( {?Financial Subdivision ID} IN ( BILL_AREA.FIN_SUBDIV_ID, 0 ) )
That's syntactically and logically better 
- John