Nonprofit · EIN 46-0504300
LEGACY FUND
Tax-exempt · SANTA ANA, CA 92701
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $6,395,313 | $4,136,139 | $2,259,174 | $73,445,288 | $43,328,034 | $30,117,254 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $1,040,912
- Program service revenue
- $4,836,000
- Investment income
- $518,401
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $27,413
- Occupancy
- $465,901
- Depreciation
- $1,961,197
- Program services (functional)
- $4,018,890
- Management and general (functional)
- $117,249
Balance sheet and other
- Total assets, start of year
- $67,916,800
- Total assets, end of year
- $73,445,288
- Total liabilities, end of year
- $43,328,034
- Net assets, end of year
- $30,117,254
- Land, buildings and equipment
- $56,575,763
- Net assets without donor restrictions
- $29,828,220
- Net assets with donor restrictions
- $289,034
- Gross receipts
- $6,395,313
- Employees
- 0
- Volunteers
- 4
- Year formed
- 2004
- State of legal domicile
- CA
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| STEVE WAGNER | FORMER COO (THROUGH JUNE 2024) Former | 1 | $0 | $183,192 | $32,137 |
| GREGORY ENDELMAN | COO (AS OF JULY 2024) Officer | 1 | $0 | $141,031 | $23,501 |
| MATT DEARMEY | CFO Trustee or director, Officer | 2 | $0 | $0 | $0 |
| BERNARD SCHNEIDER | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 | $0 |
| MARY FINLAY | SECRETARY Trustee or director, Officer | 2 | $0 | $0 | $0 |
| KURT BUSCH | DIRECTOR Trustee or director | 2 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1010 N MAIN ST, SANTA ANA, CA 92701-3602
- In care of
- % STEVEN WAGNER
- Principal officer (990 for 2024)
- GREGORY ENDELMAN, 1010 N MAIN STREET, SANTA ANA, CA 92701
- Signed the 990
- GREGORY ENDELMAN, COO
- Phone
- (714) 560-0900
- Return prepared by
- CLIFTONLARSONALLEN LLP
Mission
TO BENEFIT THE ORANGE COUNTY SCHOOL OF THE ARTS (OCSA) AND THE ORANGE COUNTY SCHOOL OF THE ARTS FOUNDATION.
Program accomplishments
- THE LEGACY FUND (THE FUND) IS A NONPROFIT PUBLIC BENEFIT CORPORATION ORGANIZED UNDER THE NON-PROFIT PUBLIC BENEFIT CORPORATION LAW OF THE STATE OF CALFIORNIA. THE FUND WAS ORGANIZED FOR THE SPECIFIC PURPOSE TO BENEFIT THE ORANGE COUNTY SCHOOL OF THE ARTS (OCSA) AND THE ORANGE COUNTY SCHOOL OF THE ARTS FOUNDATION (THE FOUNDATION). ITS MAIN FUNCTION IS TO HOLD AND DEVELOP FACILTIES FOR THE BENEFIT OF OCSA.Expenses $4,018,890 · revenue $4,836,000
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 46-0504300
- 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
- 2004
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B112)
- Assets (IRS master file)
- $73,445,288
- Income (IRS master file)
- $6,395,313
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | – | – | – | IRS |
| 990 | June 2024 | – | – | – | IRS |
| 990 | June 2023 | $5,951,209 | $5,192,389 | $69,180,477 | IRS |
| 990 | June 2022 | $7,753,977 | $4,887,495 | $64,732,698 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about LEGACY FUND
- What is the EIN of LEGACY FUND?
- The employer identification number (EIN) of LEGACY FUND is 46-0504300.
- Is LEGACY FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2004.
- Are donations to LEGACY FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LEGACY FUND 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 FUND due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LEGACY FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of LEGACY FUND?
- The 990 for the year ended June 30, 2025 names GREGORY ENDELMAN.
- Who are the officers and directors of LEGACY FUND?
- The 990 for the year ended June 30, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does LEGACY FUND have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $6,395,313, expenses of $4,136,139 and total assets of $73,445,288 at year end.
Other nonprofits in SANTA ANA
- T H I N K EDUCATION EIN 33-0781751 · last filed 990 for 2025
- ORANGE COUNTY HEAD START EIN 95-3411088 · last filed 990 for 2025
- ORANGE COUNTY SCHOOL OF THE ARTS EIN 33-0891574 · last filed 990 for 2025
- SCHOLARSHIP PREP EIN 47-3943780 · last filed 990 for 2025
- CALIFORNIA SCHOOL OF THE ARTS SAN GABRIEL VALLEY EIN 81-3919990 · last filed 990 for 2025
- SAMUELI ACADEMY EIN 45-3866750 · last filed 990 for 2025
- ORANGE COUNTY ELEMENTARY ARTS ACADEMY EIN 55-0874759 · last filed 990 for 2025
- CRISTO REY ORANGE COUNTY HIGH SCHOOL INC EIN 84-3879474 · last filed 990 for 2025