The Legacy Foundation of Southeast Arizona
Nonprofit profile at a glance
- EIN
- 860186064
- IRS 990-PF coverage
- 2020–2024
- Forms available
- Form 990 2017, Form 990-PF 2024
- Location
- Sierra Vista, AZ, USA
- Phone
- 5203356015
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Standard
- Sector
- Hospital, General
Reported finances
- Revenue
- $6,440,079
- Expenses
- $2,654,324
Source: IRS Form 990-PF. Selected filing: tax year 2024. Amounts in USD.
Overview
Mission
Hospital, General
What it reported funding in 2024
The foundation reported 135 filed grant rows totaling $1,100,899. The stated grant purposes included relay for life in cochise county, texas canyon mountain bike fun ride, and quickbooks and management software, plus 131 other reported purposes.
Operating model
- Revenue model
- Investment-supported. 100% of the foundation's positive operating resources came from recurring investment income.
- Distribution model
- Hybrid. The foundation combined direct charitable work with grants to other organizations or people.
- Includes asset-sale income: Asset-sale income is shown separately from recurring resources when classifying the revenue model.
The verdict
STRONG - A large share of available resources goes to charitable grants and the filing identifies who received its grants. A relatively small share of spending goes to grants and the filing reports one or more activities that warrant closer review.
Rating breakdown
- Grant Deployment: 90
- Cost Efficiency: 24
- Transparency: 100
- Compliance: 98
- Endowment Health: 93
Detailed rating inputs
Grant Deployment
- Grant deployment ratio: 90.1%; rating input score 90; 27th percentile among comparable filings
Cost Efficiency
- Grant expense ratio: 24.2%; rating input score 24; 10th percentile among comparable filings
Transparency
- Grant recipient disclosure: Yes; rating input score 100
Compliance
- Foundation activity disclosures: 18 of 19 controls in place; rating input score 95
- 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: Fail
- 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: 113.75; rating input score 93; 93rd 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: 90.1% grant deployment rate
- Trustees: Filed trustees detail
- Self-dealing: 100% of reviewed questions answered “No”
- Investments: 93th percentile for endowment coverage
- Consistency: 10 of 10 current checks pass
- Filing history: 5 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Money network: 164 filed money-flow records
- Related organizations: 25 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.
- High — Cost Efficiency: Grant expense ratio scored 24/100.
- Review — Compliance: Foundation activity disclosures: Compensation paid to a disqualified person not reported.