LEGACY ADVANCEMENT: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
LEGACY ADVANCEMENT (EIN 46-5664419)
Tax period
2023-01-01 to 2023-12-31
Filed
2025-03-04
IRS object ID
202510639349301561
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)
Return2025-03-04T14:21:53+00:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN440160260PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Forvis Mazars LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1500 Ridgefield CourtAddressLine1Txt
CityAshevilleCityNm
State AbbreviationNCStateAbbreviationCd
ZIP28806ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN465664419EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LEGACY ADVANCEMENTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLEGABusinessNameControlTxt
Phone8645580626PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1104 BROADUS AVEAddressLine1Txt
CityGREENVILLECityNm
State AbbreviationSCStateAbbreviationCd
ZIP29601ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWILLIAM W BROWNPersonNm
Person TitlePresidentPersonTitleTxt
Signature2025-03-04SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAmy BibbyPreparerPersonNm
PTINP00445891PTIN
Phone8282542254PhoneNum
Preparation2025-03-04PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

FieldValueIRS element (for citing)
Business Name Line1WILLIAM W BROWNBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1104 BROADUS AVEAddressLine1Txt
CityGREENVILLECityNm
State AbbreviationSCStateAbbreviationCd
ZIP29601ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$756,669GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW,LEGACYADV.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2014FormationYr
Legal Domicile StateSCLegalDomicileStateCd
Activity Or MissionPUBLIC CHARITY THAT IS THE FUNDRAISING ARM OF LEGACY EARLY COLLEGE.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,397,041PYContributionsGrantsAmt
CY Contributions Grants$707,551CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$735PYInvestmentIncomeAmt
CY Investment Income$49,118CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,397,776PYTotalRevenueAmt
CY Total Revenue$756,669CYTotalRevenueAmt
PY Grants And Similar Paid$144,354PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$219,092CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$232,413PYOtherExpensesAmt
CY Other Expenses$258,495CYOtherExpensesAmt
PY Total Expenses$376,767PYTotalExpensesAmt
CY Total Expenses$477,587CYTotalExpensesAmt
PY Revenues Less Expenses$1,021,009PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$279,082CYRevenuesLessExpensesAmt
Total Assets BOY$2,282,667TotalAssetsBOYAmt
Total Assets EOY$2,524,829TotalAssetsEOYAmt
Total Liabilities BOY$248,295TotalLiabilitiesBOYAmt
Total Liabilities EOY$211,375TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,034,372NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,313,454NetAssetsOrFundBalancesEOYAmt
MissionTHE MISSION OF LEGACY ADVANCEMENT IS TO PROMOTE AN EDUCATIONAL SUCCESS STRATEGY FOR UNDERSERVED STUDENTS, WHICH COMBINES ACADEMIC EXCELLENCE, NUTRITION, AND FITNESS, LEADING TO COLLEGE GRADUATION AND LIFE SUCCESS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$413,288ExpenseAmt
Grant$219,092GrantAmt
Revenue$0RevenueAmt
DescTHE SPECIFIC PURPOSES OF LEGACY ADVANCEMENT ARE TO SUPPORT AND PROMOTE THE ESTABLISHMENT OF CHARTER SCHOOLS WHOSE MISSIONS ARE TO OFFER QUALITY, RIGOROUS, AND RELEVANT EDUCATIONAL PROGRAMS LEADING TO COLLEGE GRADUATION AND TO EMPOWER UNDERSERVED URBAN STUDENTS THE OPPORTUNITY TO BECOME PRODUCTIVE, HEALTHY, PRINCIPLED CITIZENS IN A CHANGING SOCIETY. SOME OF THE ACTIVITIES TO SUPPORT THE MISSION INCLUDE APPLYING FOR GRANTS AND SOLICITING FUNDS FROM THE GENERAL PUBLIC.Desc
Total Program Service Expenses$413,288TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
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 EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
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
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 Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
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 BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnfalseAnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8642330808PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1104 BROADUS AVENUEAddressLine1Txt
CityGREENVILLECityNm
State AbbreviationSCStateAbbreviationCd
ZIP29601ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CARY H HALL
VICE PRESIDENT, SECRETARY1.0Yes (X)Yes (X)$0$0$0
CHARLES BREWER
Treasurer1.0Yes (X)Yes (X)$0$0$0
WILLIAM W BROWN
PRESIDENT8.0Yes (X)Yes (X)$0$0$0
ADELA MENDOZA
BOARD MEMBER1.0Yes (X)$0$0$0
LLYN STRONG
BOARD MEMBER1.0Yes (X)$0$0$0
STEVE LANZL
BOARD MEMBER1.0Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$707,551AllOtherContributionsAmt
Total Contributions$707,551TotalContributionsAmt

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$0TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$49,118TotalRevenueColumnAmt
Exclusion$49,118ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt
Other$0OtherAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$756,669TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$49,118ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$81,500TotalAmt
Program Services$81,500ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$137,592TotalAmt
Program Services$137,592ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$64,299TotalAmt
Program Services$0ProgramServicesAmt
Management And General$64,299ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$49,908TotalAmt
Program Services$49,908ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$54TotalAmt
Program Services$54ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$105,572TotalAmt
Program Services$105,572ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,250TotalAmt
Program Services$2,250ProgramServicesAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS EXPENSEDesc
Total$36,412TotalAmt
Program Services$36,412ProgramServicesAmt

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$477,587TotalAmt
Program Services$413,288ProgramServicesAmt
Management And General$64,299ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,601,933BOYAmt
EOY$1,951,023EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$337,951BOYAmt
EOY$332,781EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$112,291BOYAmt
EOY$97,291EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$4,328BOYAmt
EOY$4,328EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$73,673LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$73,673LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$226,164BOYAmt
EOY$139,406EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,282,667BOYAmt
EOY$2,524,829EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$22,131BOYAmt
EOY$71,969EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$226,164BOYAmt
EOY$139,406EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$248,295BOYAmt
EOY$211,375EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$817,705BOYAmt
EOY$811,845EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,216,667BOYAmt
EOY$1,501,609EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,034,372BOYAmt
EOY$2,313,454EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,282,667BOYAmt
EOY$2,524,829EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$279,082ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
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)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$532,240CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,109,305CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$599,566CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,397,041CurrentTaxYearMinus1YearAmt
Current Tax Year$707,551CurrentTaxYearAmt
Total$4,345,703TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$532,240CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,109,305CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$599,566CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,397,041CurrentTaxYearMinus1YearAmt
Current Tax Year$707,551CurrentTaxYearAmt
Total$4,345,703TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$2,348,919SubstantialContributorsTotAmt
Public Support Total170$1,996,784PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$444CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$458CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$735CurrentTaxYearMinus1YearAmt
Current Tax Year$49,118CurrentTaxYearAmt
Total$50,755TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt
FieldValueIRS element (for citing)
Total Support$4,396,458TotalSupportAmt
Gross Receipts Rltd Activities$0GrossReceiptsRltdActivitiesAmt
Public Support CY1700.4542PublicSupportCY170Pct
Public Support PY1700.5151PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

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

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$73,673OtherCostOrOtherBasisAmt
Depreciation$73,673DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescROU AssetDesc
Book Value$139,406BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$139,406TotalBookValueOtherAssetsAmt
Federal Income Tax Liability$139,406FederalIncomeTaxLiabilityAmt
Total Liability$139,406TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$756,669TotalRevEtcAuditedFinclStmtAmt
Other Revenue$0OtherRevenueAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$756,669RevenueSubtotalAmt
Other Revenues Not Included$0OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$756,669TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$477,587TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$0OtherExpensesIncludedAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$477,587ExpensesSubtotalAmt
Other Expenses Not Included$0OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$477,587TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule D, Part X, Line 2 FIN 48 (ASC 740) footnoteFormAndLineReferenceDesc
ExplanationThe Organization has been recognized by the Internal Revenue Service as a charitable corporation as described in Section 501(c)(3) of the Internal Revenue Code (IRC) and is exempt from federal income taxes pursuant to Section 509(a)(2) of the IRC. Accordingly, no provision for income taxes is included in the accompanying financial statements. The Organization has determined that it does not have any material unrecognized tax benefits or obligations as of December 31, 2023.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1Legacy EARLY COLLEGEBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1900 WOODSIDE AVENUEAddressLine1Txt
CityGreenvilleCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29611ZIPCd
FieldValueIRS element (for citing)
Recipient EIN205257052RecipientEIN
IRC Section501(c)(3)IRCSectionDesc
Cash Grant$81,500CashGrantAmt
Purpose Of GrantOperational SupportPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeScholarshipsGrantTypeTxt
Recipient157RecipientCnt
Cash Grant$137,592CashGrantAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (12 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Line 2 Family/business relationships amongst interested personsRELATIONSHIP BETWEEN DIRECTORS; JONATHAN BROWN IS THE SON OF WILLIAM BROWN; WILLIAM W. BROWN AND CARY HALL ARE DIRECTORS OF LEGACY CHARTER SCHOOL - Family relationship
Form 990, Part VI, Line 11b Review of form 990 by governing bodyTHE ORGANIZATION MADE AVAILABLE THE FORM 990 TO THE BOARD MEMBERS PRIOR TO FILING WITH THE IRS.
Form 990, Part VI, Line 12c Conflict of interest policyTHE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPILANCE WITH THE CONFLICT OF INTEREST POLICY.
Form 990, Part VI, Line 19 Required documents available to the publicTHE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPILANCE WITH THE CONFLICT OF INTEREST POLICY.
Form 990, Part IX, Line 11g Other FeesProfessional Fees - Total Expense: 20791, Program Service Expense: , Management and General Expenses: 20791, Fundraising Expenses: ; Consultant Fees - Total Expense: 43508, Program Service Expense: , Management and General Expenses: 43508, Fundraising Expenses: ;
Form 990, Part XII, Line 2c Change of oversight process or selection processTHE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
PART VI, SECTION A, LINE 2:RELATIONSHIP BETWEEN DIRECTORS; JONATHAN BROWN IS THE SON OF WILLIAM BROWN; WILLIAM W. BROWN AND CARY HALL ARE DIRECTORS OF LEGACY CHARTER SCHOOL
PART VI, SECTION B, LINE 11B:THE ORGANIZATION MADE AVAILABLE THE FORM 990 TO THE BOARD MEMBERS PRIOR TO FILING WITH THE IRS.
PART VI, SECTION B, LINE 12C:THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPILANCE WITH THE CONFLICT OF INTEREST POLICY.
PART VI, SECTION C, LINE 19:THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
PART IX, LINE 11G, OTHER FEES:PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 12,615. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,615. CONSULTANT FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 64,731. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 64,731. TOTAL OTHER FEES ON FORM 990, PART IX, LINE 11G, COL A 77,346.
PART XII, LN 2CTHE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1LEGACY EARLY COLLEGEBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1900 WOODSIDE AVENUEAddressLine1Txt
CityGREENVILLECityNm
State AbbreviationSCStateAbbreviationCd
ZIP29611ZIPCd
FieldValueIRS element (for citing)
EIN205257052EIN
Primary ActivitiesSCHOOLPrimaryActivitiesTxt
Legal Domicile StateSCLegalDomicileStateCd
Exempt Code Section501(c)(3)ExemptCodeSectionTxt
Public Charity Status2PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NABusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

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