Vida Legacy Foundation

Nonprofit profile at a glance

EIN
822697703
IRS 990 coverage
2017–2025
Forms available
Form 990 2025
Location
San Antonio, TX, USA
Phone
7262346910
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$5,027,813
Expenses
$74,027
Assets
$5,136,939
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • MARILOU A DONLEY (VICE PRESIDENT [THRU 7/24/25])

Highest reported compensation

  • JOSEPH NESPRAL (EX-OFFICIO [THRU 7/24/25]): $459,465 total reported compensation
  • MARILOU A DONLEY (VICE PRESIDENT [THRU 7/24/25]): $343,492 total reported compensation

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

Overview

Mission

Vida legacy foundation is dedicated to honoring the gift of life through education, outreach, and compassionate support for south Texas families affected by organ donation. We strive to ensure organ donation is understood, valued, and embraced while connecting families to meaningful resources and community.

What it reported doing in 2025

During the reporting period, vida legacy foundation focused primarily on establishing the organizational infrastructure necessary to support future charitable programming. The foundation developed its governance structure, adopted operational policies and procedures, established financial and administrative systems, secured office space and technology, created branding and communications materials, and built partnerships with healthcare organizations and community stakeholders throughout south Texas.in addition, the foundation designed its initial charitable programs, developed eligibility criteria and application processes, identified pilot hospital partners, established financial assistance guidelines, and created procedures for program implementation, evaluation, and reporting.direct program services had not officially commenced during this reporting period. The foundation anticipates launching its pilot family assistance program in late 2026, initially partnering with three hospitals to provide financial assistance and supportive resources to families impacted by organ donation. These organizational development activities were essential to ensuring that future charitable programs are sustainable, compliant, and capable of delivering meaningful impact to the communities the foundation serves.

Operating model

Revenue model
Affiliate-supported. 99% of the money available for current operations came from contributions from related organizations.
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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 27
  • Transparency & Controls: 65
  • Accountability: 79
  • Sustainability: 87
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 1.2%; rating input score 1
  • Program expense ratio: 80%; rating input score 80
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 98.5%; rating input score 100; 100th percentile among comparable filings
  • Total-asset coverage ratio: 69.39; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 96; 96th percentile among comparable filings
  • Officer compensation ratio: 60.9%; rating input score 0; 0th percentile among comparable filings

Growth

  • Program expense growth: 51.2% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 50.8% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 45.9% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 1.2% of revenue deployed · 80% of spending went to programs
  • Governance: 3 of 3 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $59K in reported program spending
  • Leadership: top reported pay $459K · 7 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 14 of 14 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 8 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Mission deployment rate scored 1/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 0/100.