Southeastern Region Legacy of Light Foundation

Nonprofit profile at a glance

EIN
841817770
IRS 990-PF coverage
2019–2025
Forms available
Form 990-PF 2025
Location
Atlanta, GA, USA
Phone
7708421266
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Theater

Reported finances

Revenue
$4,871
Expenses
$3,048

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

Overview

Mission

Theater

What it reported funding in 2025

The foundation reported 3 filed grant rows totaling $1,500. The stated grant purposes included empowering new beginnings: a project cradle care initiative for healthier mothers and babies. the essential goal for this project is to provide essential newborn supplies culturally responsive perinatal education and care navigation for new and expectant mothers in augusta-richmond county. the project targets families facing economic hardship and access barriers by combining immediate material support with education for new & expectant mothers., the omicron sigma rhoer club seeks funding from the southeastern region legacy of light foundation to implement a community service project that supports individuals experiencing homelessness. through this initiative our youth members will assemble and distribute basic essentials kits containing items such as socks gloves and hats-providing warmth and comfort during the winter months., and the nu omega sigma alumnae chapter of sigma gamma rho sorority inc. seeks grant support to launch next step a six-week pilot program designed to equip 12th-grade girls from low- income households in lee county with the skills and confidence to pursue higher education workforce training or employment opportunities after graduation. grant funds will be used to provide program materials professional development workshops and hands-on training sessions. participants will receive instruction in resume and interview preparation financial literacy and workplace readiness. additionally funds will support the creation of emergency readiness kits which include professional attire and essential tools for participants entering college or the workforce..

Operating model

Revenue model
Donor-supported. 100% 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: 49
  • Transparency: 100
  • Compliance: 100
  • Endowment Health: 75

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 49.2%; rating input score 49; 53rd percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Foundation 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
    • Individual grants for travel, study or similar purposes: Pass
    • Grants outside qualifying charitable organization categories: 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: 8.12; rating input score 75; 75th percentile among comparable filings

Details

  • 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: 75th percentile for endowment coverage
  • Consistency: 10 of 10 current checks pass
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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.

Key Signals

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

  • Moderate — Cost Efficiency: Grant expense ratio scored 49/100.