127 Legacy Foundation Inc
Nonprofit profile at a glance
- EIN
- 464225796
- IRS 990 coverage
- 2020–2025
- Forms available
- Form 990 2025, Form 990-EZ 2022
- Location
- Snellville, GA, USA
- Phone
- 7709781331
- Rating
- 67
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- International Relief
- Affiliation
- Christianity
Reported finances
- Revenue
- $313,753
- Expenses
- $165,194
- Assets
- $688,807
- Liabilities
- $334
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- Dr Benjamin Abraham (President & CEO)
- Rob Brooks (Executive Director)
People named in this filing
- Dr Benjamin Abraham (President & CEO)
- Michelle Curnutte (Director)
- Gregory Curnutte (Director)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Foundation is organized exclusively for charitable purposes within the meaning of Section 501(c)(3) of the Code, including (i) to provide financial, medical, educational, training and other services to impoverished families and children as well as orphanages in Asia and Africa; (ii) to provide funding for humanitarian efforts in those countries, to the extent those efforts are consistent with the mission of the Foundation; (iii) to provide training for individuals who seek to assist the Foundation in achieving the mission; and (iv) to partner with churches and other charitable organizations whose mission is consistent with the mission of the Foundation.
What it reported doing in 2025
127 Legacy foundation funded the building of an orphanage and a clinic in Indonesia.
Operating model
- Revenue model
- Donor-supported. 96% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
The verdict
SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and the filing reports few safeguards for money sent abroad.
Rating breakdown
- Financial Efficiency: 62
- Transparency & Controls: 65
- Accountability: 70
- Sustainability: 78
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 47.5%; rating input score 47
- Program expense ratio: 87.2%; rating input score 87
- Fundraising efficiency: $32.79 raised per $1 spent on fundraising; rating input score 66; 66th percentile among comparable filings
Transparency & Controls
- Consistency checks: 84.6%; rating input score 85; 3rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: 0 of 8 controls in place; rating input score 0
- Claims monitoring procedures: Fail
- Requires narrative reports: Fail
- Conducts field audits: Fail
- May suspend future funding: Fail
- Requires financial reports: Fail
- Conducts site visits: Fail
- Requires grant agreements: Fail
- May require repayment: Fail
- Grant itemization coverage: 86.5%; rating input score 86; 53rd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 47.3%; rating input score 89; 89th percentile among comparable filings
- Total-asset coverage ratio: 4.17; rating input score 76; 76th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 52; 52nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 6.9% per year; rating input score 100; 58th percentile among comparable filings
- Revenue growth: 12.6% per year; rating input score 100; 75th percentile among comparable filings
- Asset growth: 19.5% per year; rating input score 100; 82nd percentile among comparable filings
Details
- Where the money goes: 47.5% of revenue deployed · 87.2% of spending went to programs
- Governance: 8 of 8 board members independent · 2 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $144K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 17 of 19 current checks pass · 2 findings to review
- Schedules: 4 filed schedules · includes major donors and foreign activity
- Filing history: 4 filing years from 2020 to 2025
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
- High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
- High — Accountability: Governance controls: 4 of 6 not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
- Review — Sustainability: Liabilities to assets ratio scored 52/100.