THE LEGACY FUND (EIN 460504300) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2004

Legal Domicile

Principal Officer

GREGORY ENDELMAN

Phone

7145600900

Tax Period

2024-07-01 to 2025-06-30

THE LEGACY FUND, founded in 2004, is a community nonprofit in the Education sector that reported $6.4M in total revenue in fiscal year 2024. Revenue grew 12% year-over-year, indicating healthy expansion. The organization ran a surplus of $2.3M, a strong 35% operating margin.

Mission

TO BENEFIT THE ORANGE COUNTY SCHOOL OF THE ARTS (OCSA) AND THE OCSA FOUNDATION.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $1,040,912

Program Service Revenue $4,836,000

Investment Income $518,401

Other Revenue $0

TOTAL REVENUE $6,395,313

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $4,018,890

Other Expenses $4,136,139

TOTAL EXPENSES $4,136,139

Year-over-Year Comparison

	2024	2023	Change
Revenue	$6,395,313	$5,731,954	+0.1%
Expenses	$4,136,139	$4,850,868	-0.1%
Net Income	$2,259,174	$881,086	+1.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$164,532

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEVE WAGNER	FORMER COO (THROUGH JUNE 2024)	1.00		$0	$32,137	$215,329
GREGORY ENDELMAN	COO (AS OF JULY 2024)	1.00	Officer	$0	$23,501	$164,532
MATT DEARMEY	CFO	2.00	Officer Director	$0	$0	$0
BERNARD SCHNEIDER	PRESIDENT	2.00	Officer Director	$0	$0	$0
MARY FINLAY	SECRETARY	2.00	Officer Director	$0	$0	$0
KURT BUSCH	DIRECTOR	2.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$6,395,313	$4,136,139	$73,445,288	$2,259,174
2024	$5,731,954	$4,850,868	$67,916,800	$881,086
2023	$5,951,209	$5,192,389	$69,180,477	$758,820
2022	$7,753,977	$4,887,495	$64,732,698	$2,866,482
2021	$12,335,337	$4,115,816	$63,728,929	$8,219,521
2020	$2,351,490	$3,124,280	$40,717,461	$-772,790
2019	$2,339,268	$2,442,484	$42,662,835	$-103,216
2018	$2,277,103	$2,033,871	$43,734,127	$243,232

THE LEGACY FUND