Nonprofit · EIN 30-0702763
LEGACY LIFE CARE PROGRAMS
Also known as LINDA R SMITH MBR
Tax-exempt · COLUMBIA, TN 38401
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $53,416 | $46,256 | $7,160 | $18,542 | $105,321 | -$86,779 |
| December 31, 2024 | 990 | $119,418 | $41,932 | $77,486 | $18,758 | $532 | $18,226 |
| December 31, 2023 | 990 | $155,935 | $86,189 | $69,746 | $146,904 | $330 | $146,574 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $40,046
- Program service revenue
- $13,370
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $22,958
- Other salaries and wages
- $1,363
- Salaries, compensation and benefits (total)
- $1,363
- Professional fundraising fees
- $0
- Legal fees
- $1,060
- Accounting fees
- $425
- Program services (functional)
- $46,256
Balance sheet and other
- Total assets, start of year
- $18,758
- Total assets, end of year
- $18,542
- Total liabilities, end of year
- $105,321
- Net assets, end of year
- -$86,779
- Gross receipts
- $53,416
- Employees
- 0
- Year formed
- 2013
- State of legal domicile
- TN
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 |
|---|---|---|---|
| LINDA R SMITH | OWNER Officer | 40 | $0 |
| JAMES E SMITH | CO-OWNER Officer | 16 | $0 |
990 for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LINDA R SMITH | OWNER Officer | 40 | $0 |
| JAMES E SMITH | CO-OWNER Officer | 16 | $0 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES E SMITH | CO-OWNER Officer | 16 | $0 |
| LINDA R SMITH | OWNER Officer | 40 | $0 |
Address and contacts
- Address (IRS master file)
- 100 N BIGBY DR, COLUMBIA, TN 38401-4704
- In care of
- % LINDA R SMITH
- Mailing address (990-N for 2020)
- 100 N BIGBY DR, COLUMBIA TN 38401
- Principal officer (990-N for 2020)
- LINDA R SMITH, 100 N BIGBY DRIVE, COLUMBIA TN 38401
- Signed the 990
- LINDA R SMITH OWNER, CEO PRESIDENT
- Phone
- (931) 626-1644
- Return prepared by
- Tax Savvy Bookkeeping
Mission
TAX EXEMPT PARTICIPATES IN CONTRIBUTIONS FOR FESS FOR SERVICES, AFTER HOURS PROGRAMS, THERAPIES, OUTPATIENT SERVICES, CONTRACTED THERAPIST, SLIDING SCALES, AND SET FEES. GIFTS AND DONATIONS THROUGH CONTRIBUTIONS FOR COUNSELING, OPEN TO THE PUBLIC, SCREENINGS AND EVALUATIONS
Program accomplishments
- TAX EXEMPT PARTICIPATES IN CONTRIBUTIONS FOR FESS FOR SERVICES, AFTER HOURS PROGRAMS, THERAPIES, OUTPATIENT SERVICES, CONTRACTED THERAPIST, SLIDING SCALES, AND SET FEES. GIFTS AND DONATIONS THROUGH CONTRIBUTIONS FOR COUNSELING, OPEN TO THE PUBLIC, SCREENINGS AND EVALUATIONSExpenses $46,256 · revenue $53,416
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
- 30-0702763
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $18,542
- Income (IRS master file)
- $53,416
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $53,416 | $46,256 | $18,542 | XML |
| 990 | December 2024 | $119,418 | $41,932 | $18,758 | XML |
| 990 | December 2023 | $155,935 | $86,189 | $146,904 | XML |
| 990 | December 2022 | $190,475 | $86,080 | $19,183 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: LINDA R SMITH | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2017 Officer: Linda Smith | December 31, 2017 | ≤ $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 30-0702763).
Questions about LEGACY LIFE CARE PROGRAMS
- What is the EIN of LEGACY LIFE CARE PROGRAMS?
- The employer identification number (EIN) of LEGACY LIFE CARE PROGRAMS is 30-0702763.
- Is LEGACY LIFE CARE PROGRAMS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to LEGACY LIFE CARE PROGRAMS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LEGACY LIFE CARE PROGRAMS 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 LIFE CARE PROGRAMS 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 LIFE CARE PROGRAMS 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 LIFE CARE PROGRAMS?
- The 990-N for 2020 names LINDA R SMITH.
- Who are the officers and directors of LEGACY LIFE CARE PROGRAMS?
- The 990 for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does LEGACY LIFE CARE PROGRAMS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $53,416, expenses of $46,256 and total assets of $18,542 at year end.
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