Gift Legacy Foundation Ltd
Nonprofit profile at a glance
- EIN
- 871632097
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024
- Location
- Beltsville, MD, USA
- Phone
- 3019574258
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Food, Agriculture, and Nutrition N.E.C.
Reported finances
- Revenue
- $37,500
- Expenses
- $37,500
- Assets
- $100
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- Elizabeth Robinson (Executive Director)
People named in this filing
- Cory Moore (Director)
- Carolyn Parker (Director)
- Stacie Vernor (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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Gift Legacy Foundation is dedicated to fostering healthier communities by strengthening local food systems, advancing agricultural education, and promoting environmental stewardship. We empower individuals and families, particularly those in food-insecure areas, to reconnect with the land through sustainable farming, nutrition education, and equitable food access initiatives. Through hands-on learning and innovative programs, we bridge the gap between farms and tables, ensuring that fresh, locally grown food is accessible to all.
What it reported doing in 2024
In 2024, The Gift Legacy Foundation hosted the inaugural National Urban Farm Festival as a key initiative to fulfill our mission of advancing agriculture education and promoting equitable access to farming knowledge and resources. The festival brought together over 600 attendees and featured a range of hands-on learning experiences and expert-led sessions. Highlights included hydroponic and aquaponic demonstrations presented in partnership with the University of Maryland, providing participants with insights into innovative, sustainable growing systems. We offered financial literacy workshops tailored to farmers, empowering them to make informed business decisions, and hosted sessions led by regulatory agencies covering food safety, licensing, and compliance for farm and food businesses. Youth engagement was a central focus, with interactive seed planting activities and beekeeping education, sparking early interest in environmental stewardship. In a major community-building effort, we also collaborated with local residents and volunteers to build a new community garden, further expanding access to fresh food and agricultural education. This festival served as a dynamic platform to connect communities, educators, and agricultural professionals while directly advancing our goals in sustainable food systems, community health, and agricultural literacy.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 90
- Accountability: 82
- Sustainability: 43
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 90%; rating input score 90; 27th percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: 0%; rating input score 55; 55th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 5; 5th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: 9 of 10 board members independent · 5 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $38K in reported program spending
- Leadership: top reported pay $0 · 10 people listed
- Consistency: 11 of 11 current checks pass
- Schedules: 2 filed schedules
- 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.
- High — Sustainability: Total-asset coverage ratio scored 5/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Review — Sustainability: Operating margin scored 55/100.