Leadership Legacy Life Foundation

Nonprofit profile at a glance

EIN
541819267
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-T 2025, Form 990-N 2018
Location
Roswell, GA, USA
Phone
5129004435
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Economics

Reported finances

Revenue
$1,106,362
Expenses
$1,113,318
Assets
$2,878,780
Liabilities
$4,906

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

20 people listed

Executive titles in this filing

  • Tamara Hale (President (ex officio non-voting))

Highest reported compensation

  • Tamara Hale (President (ex officio non-voting)): $185,131 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Fund charitable organizations in the areas of animal welfare, arts & culture, children & youth services, community service, counseling, disabilities services, education, family, healthcare...

What it reported doing in 2025

Lifelong Learning Experience: Civil Rights Trail Atlanta, Montgomery, Selma, Birmingham, and Memphis. - June 38, 2025 During this program, Members engaged in educational experiences along the Civil Rights Trail while supporting nonprofit partners. The program was led by George Shingoster, a civil rights activist who worked alongside Dr. Martin Luther King Jr. Participants explored Dr. Kings life and legacy through visits to the King Center, his childhood home, his tomb, and the eternal flame, as well as a docent-led program at Ebenezer Baptist Church. The itinerary also included a ranger-led introduction at the Tuskegee Airmen National Historic Site...

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 60% for direct work, and 40% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 66
  • Accountability: 79
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71%; rating input score 71
  • Program expense ratio: 70.5%; rating input score 70
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 91.5%; rating input score 91; 43rd 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: -0.6%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 2.59; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 16.6%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 32.5% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 27.7% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 12.9% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 71% of revenue deployed · 70.5% of spending went to programs
  • Governance: 19 of 19 board members independent · 4 of 8 filing controls reported
  • Programs: 9 filed program accomplishments · $785K in reported program spending
  • Leadership: top reported pay $185K · 20 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 27 of 29 current checks pass · 2 findings to review
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 5 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: 8 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 28/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 21/100.