Passes our checks

Legacy Equine Assisted Services NFP

EIN 82-1023646 · Lockport, IL

Public records show a registered, tax-exempt organization in good standing.

What it says it does

TO PROVIDE EQUINE-ASSISTED SERVICES AND DIRECT FINANCIAL ASSISTANCE FOR THERAPUETIC ACTIVITIES IN THE CHICAGOLAND AREA.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Good: 75 out of 100. Higher than 44% of charities in its peer group (health care, $250k to $1m).

Reserves
10 of 35
Spendable reserves would cover 2.9 months of spending.
Debt
20 of 20
It owes 4% of what it owns.
Living within its means
15 of 15
Income exceeded spending by 27% of income.
Income trend
15 of 15
Income rose 117% on the year before.
Spending floor
15 of 15
100% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Good: 75 out of 100. Higher than 45% of charities in its peer group (health care, $250k to $1m).

Independent board
25 of 25
6 of 6 voting board members are independent.
Conflict of interest policy
15 of 15
Has a written conflict of interest policy.
Whistleblower policy
0 of 8
Reports no written whistleblower policy.
Record keeping policy
0 of 7
Reports no written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
10 of 10
Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15
Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)

$650,546 spent. THE COST OF THERAPEUTIC EQUIPMENT, TRAINING FOR INDIVIDUALS PURSUING A PATH IN EQUINE-ASSISTED THERAPY, CONSTRUCTION AND MAINTENANCE OF FACILITIES, AND HORSE BOARDING EXPENSES.
$1,250 spent. FINANCIAL ASSISTANCE AND SCHOLARSHIPS FOR CHILDREN AND ADULTS WITH SPECIAL NEEDS.
$2,593 spent. EXPENSES FOR RIDERS TO ATTEND AND COMPETE AT THE SPECIAL OLYMPICS.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

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 October 13, 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 2024.
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 June 2018.
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 October 21, 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.