Legacy Enhancement Trust
Legal name: Legacy Enhancement
Nonprofit profile at a glance
- EIN
- 473843447
- IRS 990-PF coverage
- 2017–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2016, Form 990-PF 2024
- Location
- Houston, TX, USA
- Phone
- (888) 988-5503
- Rating
- 51
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Management & Technical Assistance
Reported finances
- Revenue
- $6,448,868
- Expenses
- $5,901,754
Source: IRS Form 990-PF. Selected filing: tax year 2024. Amounts in USD.
Overview
Mission
Legacy Enhancement Trust provides professional trust administration services to protect the financial future of individuals with disabilities and special needs, helping families maintain eligibility for needs-based government assistance while ensuring long-term stability.
What it reported funding in 2024
The foundation reported 8 grants totaling $472,394. The stated grant purpose was general support.
Operating model
- Revenue model
- Donor-supported. 98% of the foundation's positive operating resources came from contributions.
- Distribution model
- Grant intermediary. The foundation distributed 100% of its reported charitable disbursements as grants.
The verdict
MIXED - The filed numbers largely add up and the filing identifies who received its grants. A relatively small share of spending goes to grants.
Rating breakdown
- Grant Deployment: NotEnoughData
- Cost Efficiency: 8
- Transparency: 100
- Compliance: 100
- Endowment Health: 98
Detailed rating inputs
Grant Deployment
- Grant deployment ratio: Limited
Cost Efficiency
- Grant expense ratio: 8%; rating input score 8; 8th percentile among comparable filings
Transparency
- Grant recipient disclosure: Yes; rating input score 100
Compliance
- Part VII-B activity disclosures: 19 of 19 controls in place; rating input score 100
- Property sale or exchange with a disqualified person: Pass
- Borrowing from or lending to a disqualified person: Pass
- Goods, services, or facilities involving a disqualified person: Pass
- Compensation paid to a disqualified person: Pass
- Assets transferred to a disqualified person: Pass
- Payment to a government official: Pass
- Uncorrected prior self-dealing: Pass
- Prior-year undistributed income: Pass
- Excess business holdings: Pass
- Investments that may jeopardize charitable purposes: Pass
- Uncorrected prior-year jeopardizing investments: Pass
- Attempt to influence legislation: Pass
- Attempt to influence an election: Pass
- Grants to individuals: Pass
- Grants to organizations: Pass
- Spending for a noncharitable purpose: Pass
- Funds received for a personal-benefit contract: Pass
- Premiums paid on a personal-benefit contract: Pass
- Prohibited tax-shelter transaction: Pass
- Filing consistency checks: 10; rating input score 100
Endowment Health
- Endowment-health comparison: 1,099.1; rating input score 98; 98th percentile among comparable filings
Details
- What they fund: 6 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Grants: 100% of grant recipient detail disclosed
- Payout: Filed payout detail
- Trustees: Filed trustees detail
- Self-dealing: 100% of reviewed questions answered “No”
- Investments: 98th percentile for endowment coverage
- Consistency: 10 of 10 current checks pass
- Filing history: 7 filing years from 2017 to 2024
- Contacts: How to reach this organization
- Money network: 17 filed money-flow records
- 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.
- High — Cost Efficiency: Grant expense ratio scored 8/100.