Nonprofit · EIN 26-3564428
5 STAR LEGACY FOUNDATION
Tax-exempt (reinstated) · HIGHLAND, UT 84003
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $176,119 | $166,638 | $9,481 | $86,589 | $0 | $86,589 |
| December 31, 2023 | 990-EZ | $65,077 | $24,822 | $40,255 | $95,026 | – | $95,026 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $125,936
- Program service revenue
- $0
- Investment income
- $0
- Net income from fundraising events
- $50,183
- Other revenue
- $50,183
Expenses
- Grants and similar amounts paid
- $152,489
- Compensation of officers, directors and key employees
- $4,000
- Salaries, compensation and benefits (total)
- $4,000
- Professional fundraising fees
- $0
- Legal fees
- $1,232
- Program services (functional)
- $155,758
- Management and general (functional)
- $6,880
- Fundraising (functional)
- $4,000
Balance sheet and other
- Total assets, start of year
- $95,026
- Total assets, end of year
- $86,589
- Total liabilities, end of year
- $0
- Net assets, end of year
- $86,589
- Gross receipts
- $208,938
- Employees
- 0
- Volunteers
- 12
- Year formed
- 2008
- State of legal domicile
- UT
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lisa Christensen | Director Trustee or director | 4 | $4,000 |
| Mark R Comer | President; Director Trustee or director, Officer | 5 | $0 |
| Nichole M Comer | Vice President Officer | 1 | $0 |
| Michael Beck | Treasurer; Director Trustee or director, Officer | 1 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lisa Christensen | Director | 1 | $4,000 |
| Mark R Comer | President; Director | 5 | $0 |
| Nichole M Comer | Vice President | 1 | $0 |
| Michael Beck | Treasurer; Director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 5255 W 11000 N, HIGHLAND, UT 84003-8953
- In care of
- % JASON WILDE
- Principal officer (990 for 2024)
- Mark Comer, 5255 W 11000 N 225, Highland, UT 84003
- Signed the 990
- Mark Comer, President
- Phone
- (801) 492-4845
- Return prepared by
- CURTIS B HOFFMAN
Mission
Alleviate the suffering of under-provileged children, their families and their communities by breaking the cycle of poverty.
Program accomplishments
- On nine (9) separate occasions, provided 120 sack lunches for the preschool children at The Road Home in Midvale, Utah, a 501(c)(3) charity. Also provided $5,000 for warm clothing, coats and shoes for needy families served by that organization. Cost of lunch supplies: $2,399. Cash donated: $5,000. Estimate persons benefited: 450.Expenses $7,399 · grants $7,399
- Donated $120,000 to Ampelis Foundation, a 501(c)(3) charity, for development of educational and mentoring courses, as well as technology infrastructure to support underfunded and underprivileged student-athletes needing professional and academic tutelage, instruction and guidance. Estimated persons benefited: 500+.Expenses $120,000 · grants $120,000
- Donated $10,000 to Elevate Nations, a 501(c)(3) charity, to be used to enable needy farmers in the Congo (Africa) to acquire seeds and fertilizer. Persons benefited: 25.Expenses $10,000 · grants $10,000
- $1,221 for school & living supplies for poor children and abused spouses in Tonga. $2,000 to Tabithas Way for winter coats. $1,069 to Tabithas Way for hygiene kits. $1,000 to Crossroads Youth Services for disadvantaged foster kids. $2,000 to Tamara Laie Style Foundation for its charitable work. $1,800 to Level Up Foundation for youth sports program. $6,000 to Edwards Hands Ranch to help special needs kids.Expenses $18,359 · grants $15,090
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 26-3564428
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2018
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P99)
- Assets (IRS master file)
- $86,589
- Income (IRS master file)
- $208,938
Revocation and reinstatement
- Exemption revoked
- May 15, 2014
- Posted by the IRS
- October 15, 2014
- Reinstated
- Effective December 15, 2017
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $176,119 | $166,638 | $86,589 | IRS |
| 990-EZ | December 2023 | $65,077 | $24,822 | $95,026 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-3564428).
Questions about 5 STAR LEGACY FOUNDATION
- What is the EIN of 5 STAR LEGACY FOUNDATION?
- The employer identification number (EIN) of 5 STAR LEGACY FOUNDATION is 26-3564428.
- Is 5 STAR LEGACY FOUNDATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2014 and reinstated it effective December 15, 2017.
- Are donations to 5 STAR LEGACY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does 5 STAR LEGACY FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of 5 STAR LEGACY FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did 5 STAR LEGACY FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of 5 STAR LEGACY FOUNDATION?
- The 990 for the year ended December 31, 2024 names Mark Comer.
- Who are the officers and directors of 5 STAR LEGACY FOUNDATION?
- The 990 for the year ended December 31, 2024 lists 4 people; 1 received compensation from the organization, the highest $4,000 (Lisa Christensen, Director).
- How much revenue does 5 STAR LEGACY FOUNDATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $176,119, expenses of $166,638 and total assets of $86,589 at year end.
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