Sunset Legacy Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
NONE
- Income
- $510,120
- Spending
- $797,440
- Spent on programs
- 57%
- Reserves
- 61.2 months of spending
- Largest source of income
- donations and private grants, 85%
- Employees
- 0
- Volunteers
- 8
- Highest pay
- $412,429, director
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 63 out of 100. Higher than 33% of charities in its peer group (human services, $250k to $1m).
Reserves
35 of 35Spendable reserves would cover 61.2 months of spending.
Debt
20 of 20It owes 6% of what it owns.
Living within its means
0 of 15Spending exceeded income by 56% of income.
Income trend
0 of 15Income fell 59% on the year before.
Spending floor
8 of 1557% of spending went to programs and raising each dollar of donations cost 12 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 80 out of 100. Higher than 61% of charities in its peer group (human services, $250k to $1m).
Independent board
25 of 258 of 10 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $455,063 spent. THE PURPOSE OF THE ORGANIZATION IS TO PROVIDE FINANCIAL SUPPORT TO SUNSET MANOR, INC., A MICHIGAN NON-PROFIT CORPORATION (AND A CHARITABLE ORGANIZATION DESIGNATED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED). THIS CORPORATION WILL PROVIDE FINANCIAL SUPPORT TO ALL OF THE LIVING UNITS AND SERVICES WHICH SUNSET MANOR, INC. MAINTAINS ON BEHALF OF THE ELDERLY. THE FINANCIAL SUPPORT WILL INCLUDE, BUT NOT BE LIMITED TO: SERVICES TO ELDERLY PERSONS IN NEED OF BENEVOLENCE, CAPITAL CONSTRUCTION PROJECTS, PROGRAM DEVELOPMENT FOR THE ELDERLY, PROGRAM SUPPORT, AND ANY OTHER SUPPORT IN FURTHERANCE OF THE CHARITABLE PURPOSES OF SUNSET MANOR, INC.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since June 2012.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Could it be confused with another charity? Worth knowing.
A much larger organization has a similar name: Hemp Legacy Foundation Inc (Surprise, AZ), EIN 46-4998097. If that is the one you meant, check the EIN before giving.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.