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LEGACY ENDOWMENT-THE COMMUNITY FOUNDATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
LEGACY ENDOWMENT-THE COMMUNITY FOUNDATION (EIN 33-0620685)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-05-15
IRS object ID
202511359349309356
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-05-15T14:04:37-04:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN260283164PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LEVERING & HVASTA CPAS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15256 S MISSION RD STE 1210AddressLine1Txt
CityBONSALLCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92003ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN330620685EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LEGACY ENDOWMENTBusinessNameLine1Txt
Business Name Line2THE COMMUNITY FOUNDATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlLEGABusinessNameControlTxt
Phone7607283304PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15256 S MISSION RD STE 1210AddressLine1Txt
CityBONSALLCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92003ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJEAN LARSENPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone7607283304PhoneNum
Signature2024-05-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARK A HVASTA CPAPreparerPersonNm
PTINP00537456PTIN
Phone7607288393PhoneNum
Preparation2025-05-14PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerROY MOOSAPrincipalOfficerNm
Gross Receipts$4,696,349GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressLEGACYENDOWMENT.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1994FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTO ENHANCE AND PRESERVE A HIGHER QUALITY OF LIFE FOR COMMUNITIES BY FACILITATING PHILANTHROPY FOR FAMILIES, INDIVDUALS AND NONPROFITS.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee2TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$679,214PYContributionsGrantsAmt
CY Contributions Grants$228,169CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$217,505PYInvestmentIncomeAmt
CY Investment Income$508,392CYInvestmentIncomeAmt
PY Other Revenue$130,497PYOtherRevenueAmt
CY Other Revenue$169,846CYOtherRevenueAmt
PY Total Revenue$1,027,216PYTotalRevenueAmt
CY Total Revenue$906,407CYTotalRevenueAmt
PY Grants And Similar Paid$591,735PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$938,486CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$128,024PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$127,579CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$10,641CYTotalFundraisingExpenseAmt
PY Other Expenses$175,246PYOtherExpensesAmt
CY Other Expenses$170,587CYOtherExpensesAmt
PY Total Expenses$895,005PYTotalExpensesAmt
CY Total Expenses$1,236,652CYTotalExpensesAmt
PY Revenues Less Expenses$132,211PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$330,245CYRevenuesLessExpensesAmt
Total Assets BOY$13,375,044TotalAssetsBOYAmt
Total Assets EOY$14,108,589TotalAssetsEOYAmt
Total Liabilities BOY$1,253,275TotalLiabilitiesBOYAmt
Total Liabilities EOY$966,001TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$12,121,769NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$13,142,588NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO ENHANCE AND PRESERVE A HIGHER QUALITY OF LIFE FOR COMMUNITIES BY FACILITATING PHILANTHROPY FOR FAMILIES, INDIVDUALS AND NONPROFITS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$871,722ExpenseAmt
Grant$871,722GrantAmt
DescTHE FOUNDATION MAKES GRANTS FROM THE VARIOUS ENDOWMENTS, DONOR-ADVISED, SPECIAL PROJECTS AND PASS-THRU FUNDS THAT IT HOLDS. LEGACY ENDOWMENT...THE COMMUNITY FOUNDATION IS COMMITTED TO IMPROVING THE QUALITY OF LIFE IN THE FALLBROOK AND GREATER SAN DIEGO AREA BY SUPPORTING LOCAL CHARITIES IN THE FOLLOWING AREAS: ARTS/CULTURE, EDUCATION/TRAINING, HEALTH & HUMAN SERVICES, MEDICAL RESEARCH, SENIOR CAUSES AND PROGRAMS FOR THE DISABLED. THE FOUNDATION HAS AN UNDERSTANDING OF THE NEEDS OF THE COMMUNITY AND CAN CONNECT THE DONOR WITH THOSE NON-PROFIT ORGANIZATIONS THAT CAN MEET THOSE NEEDS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$66,764ExpenseAmt
Grant$66,764GrantAmt
DescTHE FOUNDATION GRANTS SCHOLARSHIPS FOR STUDENTS ATTENDING INSTITUTIONS OF HIGHER EDUCATION AND VOCATION/TECHNICAL EDUCATION INSTITUTIONS. ALL SCHOLARSHIPS ARE PAID DIRECTLY TO THE EDUCATIONAL INSTITUTION.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$96,925ExpenseAmt
DescADMINISTRATION COSTS ALLOCATED TO PROGRAM SERVICE EXPENSES.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$96,925TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$1,035,411TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundYes (true)DonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityYes (true)DisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document9IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee2EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLAURA HOLCKPersonNm
Phone7607283304PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15256 S MISSION RD STE 1210AddressLine1Txt
CityBONSALLCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92003ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RACHEL MASON
PAST PRESIDE2.00Yes (X)Yes (X)$0$0$0
WALLACE TUCKER
DIRECTOR2.00Yes (X)$0$0$0
ROY MOOSA
PRESIDENT4.00Yes (X)$0$0$0
LAURA HOLCK
TREASURER2.00Yes (X)Yes (X)$0$0$0
MATTHEW OBERMUELLER
DIRECTOR2.00Yes (X)Yes (X)$0$0$0
MICHAEL DUNLAP
VICE PRESIDE2.00Yes (X)$0$0$0
HOWARD SALMON
DIRECTOR2.00Yes (X)$0$0$0
LAURENE SOOPER
SECRETARY2.00Yes (X)$0$0$0
SUSAN WOODWARD
DIRECTOR2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$228,169AllOtherContributionsAmt
Total Contributions$228,169TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$271,526TotalRevenueColumnAmt
Related Or Exempt Func Income$24,680RelatedOrExemptFuncIncomeAmt
Exclusion$246,846ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$4,026,808SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$3,789,942SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$236,866SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$236,866TotalRevenueColumnAmt
Related Or Exempt Func Income$236,866RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescLEGACY SERVICE FEESDesc
Total Revenue Column$169,846TotalRevenueColumnAmt
Related Or Exempt Func Income$169,846RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$169,846OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$906,407TotalRevenueColumnAmt
Related Or Exempt Func Income$431,392RelatedOrExemptFuncIncomeAmt
Exclusion$246,846ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$906,936TotalAmt
Program Services$906,936ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$31,550TotalAmt
Program Services$31,550ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$118,256TotalAmt
Program Services$4,730ProgramServicesAmt
Management And General$108,796ManagementAndGeneralAmt
Fundraising$4,730FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$9,323TotalAmt
Program Services$373ProgramServicesAmt
Management And General$8,577ManagementAndGeneralAmt
Fundraising$373FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$56,322TotalAmt
Program Services$2,253ProgramServicesAmt
Management And General$51,816ManagementAndGeneralAmt
Fundraising$2,253FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$83,937TotalAmt
Program Services$83,937ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$8,168TotalAmt
Program Services$1,633ProgramServicesAmt
Management And General$4,901ManagementAndGeneralAmt
Fundraising$1,634FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$11,151TotalAmt
Program Services$3,405ProgramServicesAmt
Management And General$6,567ManagementAndGeneralAmt
Fundraising$1,179FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$10,300TotalAmt
Program Services$412ProgramServicesAmt
Management And General$9,476ManagementAndGeneralAmt
Fundraising$412FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$105TotalAmt
Management And General$105ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$604TotalAmt
Program Services$182ProgramServicesAmt
Management And General$362ManagementAndGeneralAmt
Fundraising$60FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,236,652TotalAmt
Program Services$1,035,411ProgramServicesAmt
Management And General$190,600ManagementAndGeneralAmt
Fundraising$10,641FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$115,378BOYAmt
EOY$91,533EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$41,187BOYAmt
EOY$10,078EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$13,191,565BOYAmt
EOY$13,969,151EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$26,914BOYAmt
EOY$37,827EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$13,375,044BOYAmt
EOY$14,108,589EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,253,275BOYAmt
EOY$966,001EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,253,275BOYAmt
EOY$966,001EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$12,121,769BOYAmt
EOY$13,142,588EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$12,121,769BOYAmt
EOY$13,142,588EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$13,375,044BOYAmt
EOY$14,108,589EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$330,245ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$1,351,064OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Community TrustYes (X)CommunityTrustInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$73,984CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$45,025CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$176,295CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$679,214CurrentTaxYearMinus1YearAmt
Current Tax Year$228,169CurrentTaxYearAmt
Total$1,202,687TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$73,984CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$45,025CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$176,295CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$679,214CurrentTaxYearMinus1YearAmt
Current Tax Year$228,169CurrentTaxYearAmt
Total$1,202,687TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$1,202,687PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$176,011CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$233,895CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$335,742CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$301,549CurrentTaxYearMinus1YearAmt
Current Tax Year$246,846CurrentTaxYearAmt
Total$1,294,043TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$8,711CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$37,047CurrentTaxYearMinus3YearsAmt
Total$45,758TotalAmt
FieldValueIRS element (for citing)
Total Support$2,542,488TotalSupportAmt
Gross Receipts Rltd Activities$637,652GrossReceiptsRltdActivitiesAmt
Public Support CY1700.47300PublicSupportCY170Pct
Public Support PY1700.53640PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART II, LINE 10FormAndLineReferenceDesc
ExplanationTRUSTEE FEE INCOME 45,758ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Donor Advised Funds Contri$10,000DonorAdvisedFundsContriAmt
Donor Advised Funds Grants$1,700DonorAdvisedFundsGrantsAmt
Disclosed Org Leg CtrlfalseDisclosedOrgLegCtrlInd
Disclosed For Charitable PrpsfalseDisclosedForCharitablePrpsInd

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$11,343,559BeginningYearBalanceAmt
Contributions$13,375ContributionsAmt
Investment Earnings Or Losses$266,198InvestmentEarningsOrLossesAmt
Grants Or Scholarships$408,530GrantsOrScholarshipsAmt
Administrative Expenses$100,071AdministrativeExpensesAmt
End Year Balance$11,114,531EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$9,727,666BeginningYearBalanceAmt
Contributions$750ContributionsAmt
Investment Earnings Or Losses$149,180InvestmentEarningsOrLossesAmt
Grants Or Scholarships$420,122GrantsOrScholarshipsAmt
Administrative Expenses$181,591AdministrativeExpensesAmt
End Year Balance$11,343,559EndYearBalanceAmt
FieldValueIRS element (for citing)
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescAGENCY FUNDS HELD FOR OTHERSDesc
Amt$966,001Amt
FieldValueIRS element (for citing)
Total Liability$966,001TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$906,407TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$906,407RevenueSubtotalAmt
Total Revenue Per Form990$906,407TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,236,652TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$1,236,652ExpensesSubtotalAmt
Total Expenses Per Form990$1,236,652TotalExpensesPerForm990Amt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Recipient Table RecipientTable (24 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxtBusiness Name Line2RecipientBusinessName/BusinessNameLine2Txt
BOYS & GIRLS CLUB OF OCEANSIDE
401 COUNTRY CLUB LANEOCEANSIDECA92054951744805501C)3$335,401EDUCATIONAL
BOYS AND GIRLS CLUB OF FALLBROOK FD
PO BOX 1497BONSALLCA92003336088063501C)3$33,814CHARITABLE
CABIN BY THE LAKE
28572 MEADOW MESA LANEESCONDIDOCA92029371532989501C)3$40,000CHARITABLEATTN MICHAEL DUNLAP
CHILDRENS HOSPITAL OF LA
4650 SUNSET BLVD MS29LOS ANGELESCA90027951690977501C)3$8,201CHARITABLE
CSU SAN MARCOS
333 S TWIN OAKS VALLEY RDSAN MARCOSCA92096SCHOOL$11,390
DOUGHERTY & TANAKA FOUNDATION
1721 EASTERN AVE STE 19SACRAMENTOCA95864204468866501)3$8,800
EH ANGLE EDUCATIONAL FOUNDATION
PO BOX 10679HUNTSVILLETX77340391208883501C3$8,800
ELIZABETH HOSPICE
500 LA TERRAZA BLVD 130ESCONDIDOCA92025820549103501C)3$40,543CHARITABLE
FALLBROOK FOOD PANTRY
140 N BRANDON RD AFALLBROOKCA92028330491216501C3$10,000
FALLBROOK LAND CONSERVANCY
1815 S STAGE COACH LANEFALLBROOKCA92028330301237501C3$12,559
FALLBROOK MUSIC SOCIETY
131 W BEECH STFALLBROOKCA92028953274842501C3$46,531
FALLBROOK SENIOR CENTER
399 HEALD LANEFALLBROOKCA92028952892632501C)3$10,000CHARITABLE
FOUNDATION FOR SENIOR CARE
135 SOUTH MISSION ROADFALLBROOKCA92028953389263501C)3$28,024CHARITABLE
HUNTINGTON LIBARY
1151 OXFORD RDSAN MARINOCA91108951644589EDUCAT$8,800
PALOMAR HEALTH FOUNDATION
960 CANTERBURY PL STE 110ESCONDIDOCA92025933573154501C3$5,700
RADY CHILDRENS' HOSPITAL
3020 CHILDRENS WAYSAN DIEGOCA92123951691313501C)3$15,024CHARITABLE
RX BALLROOM DANCING
28 AGAVE CTLADERA RANCHCA92694833614276501C3$7,137
SALVATION ARMY - REGIONAL OFFICE
2320 FIFTH AVESAN DIEGOCA92101580660607501C)3$15,024CHARITABLE
SAN LUIS REY MISSION PARISH
4070 MISSION AVEOCEANSIDECA92057273979823CHURCH$8,201RELIGIOUS
SAN MARINO COMMUNITY CHURCH
1750 VIRGINIA RDSAN MARINOCA91108CHURCH$8,800
SANFORD-BURNHAM MEDICAL RESEARCH
10901 N TORREY PINESLA JOLLACA92037510197108501C)3$21,342CHARITABLE
SON RISE CHRISTIAN FELLOWSHIP
463 S STAGE COACH LANEFALLBROOKCA92028952273228CHURCH$15,024CHARITABLE
ST MADELINE SOPHIE'S CENTER
2119 EAST MADISON AVENUEEL CAJONCA92019951957332501C)3$154,790CHARITABLE
UNIVERSITY OF REDLANDS
PO BOX 3080REDLANDSCA92373951643389SCHOOL$15,024SCHOLARSHIPS

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPGrantTypeTxt
Recipient29RecipientCnt
Cash Grant$31,550CashGrantAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 1, PART I, LINE 6ALL BOARD MEMBERS AND OFFICERS ARE VOLUNTEERS. LEGACY ENDOWMENT UTILIZES VOLUNTEERS FROM THE COMMUNITY FOR VARIOUS ACTIVITIES. THESE VOLUNTEER COMMITTEE MEMBERS ARE OVERSEEN BY STAFF AND BOARD VOLUNTEERS.
FORM 990, PAGE 2, PART III, LINE 4DADMINISTRATION COSTS ALLOCATED TO PROGRAM SERVICE EXPENSES.
FORM 990, PAGE 6, PART VI, LINE 11BA SELECT MEMBER OF THE BOARD IS ASSIGNED TO REVIEW FORM 990 FOR ACCURANCY AND COMPREHENSIVENESS. THE FORM 990 IS THEN PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR APPROVAL BEFORE IT IS SIGNED BY AN OFFICER OF THE ORGANIZATION AND FILED.
FORM 990, PAGE 6, PART VI, LINE 12CTHE DIRECTORS OF LEGACY ENDOWMENT OWE A DUTY OF LOYALTY TO THE ORGANIZATION WHICH REQUIRES THAT IN SERVING LEGACY ENDOWMENT THEY ACT, NOT IN THEIR PERSONAL INTERESTS OR IN THE INTERESTS OF OTHERS, BUT RATHER SOLELY IN THE INTEREST OF LEGACY ENDOWMENT. DIRECTORS MUST HAVE UNDIVIDED ALLEGIANCE TO LEGACY ENDOWMENT'S MISSION AND MAY NOT USE THEIR POSITIONS AS DIRECTORS, INFORMATION THEY HAVE ABOUT LEGACY ENDOWMENT, OR LEGACY ENDOWMENT'S PROPERTY, IN A MANNER THAT ALLOWS THEN TO SECURE A PECUNIARY BENEFIT FOR THEMSELVES, OTHER ORGANIZATIONS OR THEIR RELATIVES. THE CONDUCT OF PERSONAL BUSINESS BETWEEN ANY DIRECTOR AND LEGACY ENDOWMENT IS PROHIBITED. BUSINESS TRANSACTIONS OF LEGACY ENDOWMENT IN WHICH A DIRECTOR HAS AN INTEREST SHALL NOT BE PROHIBITED, BUT THEY SHALL BE SUBJECT TO CLOSE SCRUTINY. SUCH PROPOSED TRANSACTIONS SHALL BE REVIEWED CAREFULLY TO DETERMINE THAT THEY ARE IN THE BEST INTEREST OF LEGACY ENDOWMENT AND THEY WILL NOT LEAD TO CONFLICT OF INTEREST. FOR THE PURPOSE OF THIS POLICY, A DIRECTOR HAS AN INTEREST IN A PROPOSED TRANSACTION IF HE/SHE HAS A SUBSTANTIAL FINANCIAL INTEREST IN IT, OR HAS A SUBSTANTIAL FINANCIAL INTEREST IN ANY ORGANIZATION INVOLVED IN THE PROPOSED TRANSACTION, OR HOLDS A POSITION AS TRUSTEE, DIRECTOR, GENERAL MANAGER, OR PRINCIPAL OFFICER IN ANY SUCH ORGANIZATION. PRIOR TO THE START OF ANY NEGOTIATIONS, OR CONSIDERATION OF A GRANT REQUEST BY THE ORGANIZATION, DIRECTORS WILL MAKE FULL DISCLOSURE TO THE BEST OF THEIR KNOWLEDGE OF ANY DUAL INTEREST IN A PROPOSED TRANSACTION BY SUBMITTING A REPORT TO THE PRESIDENT OR OTHER OFFICER DESIGNATED BY THE BOARD TO HANDLE SUCH MATTERS, SUPPLY ANY REASONS WHY THE TRANSACTION MIGHT NOT BE IN THE BEST INTEREST OF LEGACY ENDOWMENT. IN MATTERS REQUIRING PRIOR APPROVAL OF THE BOARD OF DIRECTORS, THE PRESIDENT OR OTHER OFFICER SHALL FORWARD COPIES OF THIS DISCLOSURE REPORT TO THE BOARD BEFORE ITS APPROVAL. A DIRECTOR WITH A DUAL INTEREST IN A PROPOSED TRANSACTION SHALL NOT VOTE ON THE MATTER AND, DEPENDING UPON THE CIRCUMSTANCES, MAY BE EXCLUDED FROM ANY DISCUSSION OF THE MATTER. A DIRECTOR SHALL NOT USE INSIDE INFORMATION OF LEGACY ENDOWMENT FOR HIS/HER PERSONAL BENEFIT, OR USE SUCH INSIDE INFORMATION OR HIS/HER POSITION AS DIRECTOR TO THE DETRIMENT OF LEGACY ENDOWMENT. INSIDE INFORMATION IS INFORMATION OBTAINED THROUGH THE DIRECTOR'S POSITION THAT HAS NOT BECOME PUBLIC INFORMATION. EACH DIRECTOR HAS A DUTY TO PLACE THE INTERESTS OF LEGACY ENDOWMENT FOREMOST IN ANY DEALINGS INVOLVING THE ORGANIZATION AND HAS A CONTINUING RESPONSIBILITY TO COMPLY WITH THE REQUIREMENTS OF THE POLICY. ON AN ANNUAL BASIS, EACH DIRECTOR IS REQUIRED TO COMPLETE A DIRECTOR DISCLOSURE STATEMENT.
FORM 990, PAGE 6, PART VI, LINE 15ATHE PRESIDENT CARRIES OUT AN ANNUAL PERFORMANCE REVIEW FOR THE EXECUTIVE DIRECTOR AND RECOMMENDS THE LEVEL OF COMPENSATION TO THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 19FORM 990 IS AVAILABLE UPON REQUEST, VIA THE IRS AND CHARITY NAVIGATOR WEB SITES, AND ON LEGACY ENDOWMENT'S WEBSITE. ALL OTHER GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE GENERAL PUBLIC.
FORM 990, PART XI, LINE 9UNREALIZED GAIN ON POOLED SECURITIES 1,351,064

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1LEGACY PROPERTIES LLCBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN900957133EIN
Primary ActivitiesREAL ESTATPrimaryActivitiesTxt
Legal Domicile StateCALegalDomicileStateCd
Direct Controlling NAN/ADirectControllingNACd

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