Nonprofit · EIN 26-3853831
LEGACY FOUNDATION
Tax-exempt · SIOUX CITY, IA 51101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $4,880,199 | $2,734,890 | $2,145,309 | $2,227,389 | $0 | $2,227,389 |
| December 31, 2024 | 990 | $26,618 | $14,220 | $12,398 | $82,080 | $0 | $82,080 |
| December 31, 2023 | 990 | $85,650 | $125,873 | -$40,223 | $69,682 | $0 | $69,682 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $4,878,279
- Program service revenue
- $0
- Investment income
- $1,920
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $460,000
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $1,871,566
- Accounting fees
- $1,660
- Occupancy
- $1,200
- Program services (functional)
- $2,693,070
- Management and general (functional)
- $41,820
Balance sheet and other
- Total assets, start of year
- $82,080
- Total assets, end of year
- $2,227,389
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,227,389
- Net assets without donor restrictions
- $2,076,871
- Net assets with donor restrictions
- $150,518
- Gross receipts
- $4,880,199
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2008
- State of legal domicile
- IA
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| CHRISTOPHER RANTS | PRESIDENT Trustee or director, Officer | 20 | $0 | $30,000 |
| ALLISON KLEIS | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| WILLARD JENKINS | SECRETARY Trustee or director, Officer | 0 | $0 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| CHRISTOPHER RANTS | PRESIDENT Trustee or director, Officer | 20 | $0 | $10,000 |
| ALLISON KLEIS | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| WILLARD JENKINS | SECRETARY Trustee or director, Officer | 0 | $0 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| CHRISTOPHER RANTS | PRESIDENT Trustee or director, Officer | 20 | $0 | $10,000 |
| ALLISON KLEIS | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| WILLARD JENKINS | SECRETARY Trustee or director, Officer | 0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 600 4TH ST STE 360, SIOUX CITY, IA 51101-1706
- In care of
- % HOLTZMAN VOGEL PLLC
- Mailing address (990-N for 2009)
- 45 North Hill Drive, Suite 100, Warrenton VA 20186
- Principal officer (990 for 2025)
- CHRISTOPHER RANTS, 600 FOURTH ST STE 360 360, SIOUX CITY, IA 51101
- Principal officer (990-N for 2009)
- Christopher Rants, 45 North Hill Drive Suite 100, Warrenton VA 20186
- Signed the 990
- CHRISTOPHER RANTS, PRESIDENT & EXECUTIVE DIRECTOR
- Phone
- (712) 490-8742
- Website
- WWW.LEGACYFOUNDATION.US
- Return prepared by
- HENJES CONNER & WILLIAMS PC
Mission
THE FOUNDATION IS ORGANIZED TO EDUCATE THE GENERAL PUBLIC ABOUT CONCEPTS THAT ADVANCE INDIVIDUAL LIBERTY, FREE ENTERPRISE, AND LIMITED AND ACCOUNTABLE GOVERNMENT, AND WILL ENGAGE IN INDEPENDENT, NONPARTISAN RESEARCH ON PUBLIC POLICY MATTERS AND INITIATIVES. THE FOUNDATION'S GOAL IS TO ASSEMBLE A TEAM OF RESEARCH ANALYSTS WITH SPECIALIZATIONS IN VARIOUS AREAS OF PUBLIC POLICY, INCLUDING BUT NOT LIMITED TO, EDUCATION POLICY, TAX AND FISCAL POLICY, LABOR-MANAGEMENT RELATIONS POLICY, CIVIL RIGHTS POLICY, HEALTH CARE POLICY, AND ISSUES OF GOVERNMENTAL TRANSPARENCY.
Program accomplishments
- COMBATING ANTISEMITISM, SUPPORTING LAWSUITS ON BEHALF OF FAMILIES, STUDENTS, AND ORGANIZATIONS, IN AN EFFORT TO COMPEL CHANGE AT EDUCATIONAL AND PROFESSIONAL INSTITUTIONS ACROSS THE COUNTRY.Expenses $2,638,152 · grants $460,000
- THE FOUNDATION ENGAGED IN TEACHING AMERICANS ABOUT VOTING AND FUNDED A LEGAL BRIEF ON THE SUBJECT.Expenses $54,918
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 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-3853831
- 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
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B90)
- Assets (IRS master file)
- $2,227,389
- Income (IRS master file)
- $4,880,199
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $4,880,199 | $2,734,890 | $2,227,389 | IRS |
| 990 | December 2024 | $26,618 | $14,220 | $82,080 | IRS |
| 990 | December 2023 | $85,650 | $125,873 | $69,682 | XML |
| 990 | December 2022 | $459,864 | $497,271 | $109,905 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2009 Officer: Christopher Rants | December 31, 2009 | ≤ $50,000 receipts | – | – | e-Postcard |
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 26-3853831).
Questions about LEGACY FOUNDATION
- What is the EIN of LEGACY FOUNDATION?
- The employer identification number (EIN) of LEGACY FOUNDATION is 26-3853831.
- Is LEGACY FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to LEGACY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does 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 LEGACY FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LEGACY FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LEGACY FOUNDATION?
- The 990 for the year ended December 31, 2025 names CHRISTOPHER RANTS.
- Who are the officers and directors of LEGACY FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does LEGACY FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $4,880,199, expenses of $2,734,890 and total assets of $2,227,389 at year end.
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