5 Star Legacy Foundation

Nonprofit profile at a glance

EIN
263564428
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Highland, UT, USA
Phone
8014924845
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services N.E.C.

Reported finances

Revenue
$176,119
Expenses
$166,638
Assets
$86,589
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Mark R Comer (President; Director)
  • Nichole M Comer (Vice President)

Highest reported compensation

  • Lisa Christensen (Director): $4,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Alleviate the suffering of under-provileged children, their families and their communities by breaking the cycle of poverty.

What it reported doing in 2024

$1,221 for school & living supplies for poor children and abused spouses in Tonga. $2,000 to Tabithas Way for winter coats. $1,069 to Tabithas Way for hygiene kits. $1,000 to Crossroads Youth Services for disadvantaged foster kids. $2,000 to Tamara Laie Style Foundation for its charitable work. $1,800 to Level Up Foundation for youth sports program. $6,000 to Edwards Hands Ranch to help special needs kids.

Operating model

Revenue model
Donor-supported. 72% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 98% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 71
  • Accountability: 82
  • Sustainability: 45
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.4%; rating input score 88
  • Program expense ratio: 93.5%; rating input score 93
  • Fundraising efficiency: $31.48 raised per $1 spent on fundraising; rating input score 68; 68th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 47.4%; rating input score 47; 41st 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; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: 5.4%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 2.4%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 7.2% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 11.4% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 88.4% of revenue deployed · 93.5% of spending went to programs
  • Governance: 3 of 3 board members independent · 4 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $156K in reported program spending
  • Leadership: top reported pay $4K · 4 people listed
  • Consistency: 17 of 19 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • 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 — Transparency & Controls: Grant itemization coverage scored 47/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Review — Sustainability: Operating margin scored 51/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.