Nonprofit · EIN 46-1123304
LIONEL S LEGACY INC
Tax-exempt · EL CAJON, CA 92020
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $444,394 | $318,820 | $125,574 | $368,138 | $34,843 | $333,295 |
| December 31, 2024 | 990 | $241,385 | $237,501 | $3,884 | $229,600 | $20,444 | $209,156 |
| December 31, 2023 | 990 | $203,592 | $182,761 | $20,831 | $236,077 | $16,805 | $219,272 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $444,387
- Program service revenue
- $0
- Investment income
- $7
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $3,395
- Occupancy
- $43,730
- Travel
- $243
- Program services (functional)
- $281,572
- Management and general (functional)
- $37,248
Balance sheet and other
- Total assets, start of year
- $229,600
- Total assets, end of year
- $368,138
- Total liabilities, end of year
- $34,843
- Net assets, end of year
- $333,295
- Gross receipts
- $444,394
- Employees
- 0
- Year formed
- 2012
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAURA K OLIVER | President Trustee or director, Officer | 35 | $0 |
| JEFFREY A OLIVER | Treasurer Trustee or director, Officer | 5 | $0 |
| HEIDI INMAN | Secretary Trustee or director | 0 | $0 |
| SUNNY ELMORE | Director Trustee or director | 0 | $0 |
| KEVIN WALSHE | Director Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAURA K OLIVER | President Trustee or director, Officer | 35 | $0 |
| JEFFREY A OLIVER | Treasurer Trustee or director, Officer | 5 | $0 |
| HEIDI INMAN | Secretary Trustee or director | 0 | $0 |
| SUNNY ELMORE | Director Trustee or director | 0 | $0 |
| KEVIN WALSHE | Director Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAURA K OLIVER | President Trustee or director, Officer | 25 | $0 |
| JEFFREY A OLIVER | Treasurer Trustee or director, Officer | 5 | $0 |
| HEIDI INMAN | Secretary Trustee or director | 0 | $0 |
| SUNNY ELMORE | Director Trustee or director | 0 | $0 |
| KEVIN WALSHE | Director Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 232 MURRAY DR, EL CAJON, CA 92020-4113
- In care of
- % LAURA OLIVER
- Mailing address (990-N for 2017)
- 232 Murray Drive, El Cajon CA 92020
- Principal officer (990 for 2025)
- LAURA K OLIVER, 232 MURRAY DRIVE, EL CAJON, CA 92020
- Principal officer (990-N for 2017)
- Laura Oliver, 232 Murray Drive, El cajon CA 92020
- Signed the 990
- LAURA K OLIVER, President
- Phone
- (619) 212-5623
- Website
- Lionelslegacy.org
- Return prepared by
- Summit Financial Group Inc
California records
California keeps its own records of charities and corporations. Search them by EIN 46-1123304 or by the name LIONEL S LEGACY INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Creating a legacy of compassion and advocacy through senior dog rescue, care, and low-cost medical services for the community.
Program accomplishments
- Creating a legacy of compassion and advocacy through senior dog rescue, care, and low-cost medical services for the community.Expenses $281,572 · revenue $444,387
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
- 46-1123304
- 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
- 2013
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Animal-related (D20)
- Assets (IRS master file)
- $368,138
- Income (IRS master file)
- $444,394
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $444,394 | $318,820 | $368,138 | XML |
| 990 | December 2024 | $241,385 | $237,501 | $229,600 | IRS |
| 990 | December 2023 | $203,592 | $182,761 | $236,077 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2017 Officer: Laura Oliver | December 31, 2017 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2017 | – | – | – | 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 46-1123304).
Questions about LIONEL S LEGACY INC
- What is the EIN of LIONEL S LEGACY INC?
- The employer identification number (EIN) of LIONEL S LEGACY INC is 46-1123304.
- Is LIONEL S LEGACY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
- Are donations to LIONEL S LEGACY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIONEL S LEGACY INC 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 LIONEL S LEGACY INC 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 LIONEL S LEGACY INC 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 LIONEL S LEGACY INC?
- The 990 for the year ended December 31, 2025 names LAURA K OLIVER.
- Who are the officers and directors of LIONEL S LEGACY INC?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does LIONEL S LEGACY INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $444,394, expenses of $318,820 and total assets of $368,138 at year end.
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