Essie Strother Patterson Legacy Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
The mission of the ESP Legacy Foundation is to preserve, restore, and empower families and communities through economic development, educational contributions, cultural unity, and healthy living.
- Income
- $196,658
- Spending
- $194,036
- Reserves
- 0.2 months of spending
- Largest source of income
- fees for its services, 95%
- Highest pay
- $6,600, executive director
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.
Source: Form 990EZ 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 (4)
- $156,000 spent. Florida State College at Jacksonville ( FSCJ) students, faculty, staff, and community members attended an African Study Abroad Program. ESP Legacy Joyous Journeys provided full logistical support in collaboration with two members of the international studies department. Six Students and three faculty member made presentations to the American Corners in Pretoria South Africa on GMO?s and Marketing. Other collaborations marketing with local radio stations, health care (nurses) and exploration that included lecture of flora, fauna, and cultural sites. There were 32 people total program participants from US.
- $30,000 spent. FSCJ was provided with flight and accommodations for 31 travelers to Washington, D.C. by ESP Legacy (Joyous Journeys). The students and faculty competed in the Diplomacy Lab Program at the US Department of State in Washington, DC.
- $4,700 spent. The ESP Legacy Foundation's Life Long Learners' Program has researched, procured, and installed the placement of four historical markers in Abbeville, SC, which seek to recognize and preserve the memory of institutions that impacted education, economic development, arts, and spiritual life in that community, thereby empowering future generations to know their history. The latest marker was erected on The Abbeville Square in June 2025. Collaborators include the Abbeville City Council, the State of SC, and the Abbeville Historical Society.
- $593 spent. ESP Legacy supported over 200 volunteers with small gratuities and gifts such as gas cards, refreshments, tshirts, and pocket diaries for their service at numerous community events.
Source: Form 990EZ 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 October 13, 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 November 6, 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 October 13, 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 October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since September 2016.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 November 4, 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.