Whitney Houston Legacy Foundation
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It owes more than it owns.
- Only 48% of its spending went to programs.
- Raising each dollar of donations cost 86 cents.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
THE WHITNEY E. HOUSTON LEGACY FOUNDATION IS A CONTINUATION OF WHITNEY'S JOURNEY TO REBUILD LIVES, RESTORE SELF-ESTEEM AND REPAIR IMAGES THROUGH GRASSROOTS PROGRAMS AND INITIATIVES. (CONTINUED ON SCHEDULE O).OUR MISSION IS TO INSPIRE THE YOUTH, CREATE OPPORTUNITIES AND EMPOWER THEM TO SUCCEED BEYOND THEIR EXPECTATIONS CREATING A LASTING SOLUTION TO THEIR CHALLENGES OF HOPES OF IMPROVING THEIR LIVES IN A POSITIVE WAY. INVESTING IN THE YOUTH OF TODAY BY SUPPORTING GRASS ROOTS PROGRAMS THAT ARE WORKING TO PROVIDE OPPORTUNITIES TO UNDER-PRIVILEGED YOUTHS WITH EMPHASIS ON INNER-CITY LOCATIONS. SCHOLARSHIPS ARE TO BE AWARDED YEARLY TO PROVIDE ACCESS TO UNDERPRIVILEGED AND DESERVING STUDENTS TO ATTEND THEATRE PROGRAMS AT HISTORICALLY BLACK COLLEGES AND UNIVERSITIES.
- Income
- $90,522
- Spending
- $179,693
- Spent on programs
- 49%
- Reserves
- -3.1 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 0
- Volunteers
- 0
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 10 out of 100. Higher than 1% of charities in its peer group (philanthropy, under $250k).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
0 of 20It owes 1772% of what it owns.
Living within its means
0 of 15Spending exceeded income by 99% of income.
Income trend
10 of 15Income fell 6% on the year before.
Spending floor
0 of 1548% of spending went to programs and raising each dollar of donations cost 86 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 81 out of 100. Higher than 71% of charities in its peer group (philanthropy, under $250k).
Independent board
25 of 258 of 8 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.
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, 2024, 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)
- $87,076 spent. INVESTING IN THE YOUTH OF TODAY BY SUPPORTING GRASS ROOTS PROGRAMS THAT ARE WORKING TO PROVIDE OPPORTUNITIES TO UNDER-PRIVILEGED YOUTHS WITH EMPHASIS ON INNER-CITY LOCATIONS. SCHOLARSHIPS ARE TO BE AWARDED YEARLY TO PROVIDE ACCESS TO UNDERPRIVILEGED AND DESERVING STUDENTS TO ATTEND THEATRE PROGRAMS AT HISTORICALLY BLACK COLLEGES AND UNIVERSITIES.
Source: Form 990 for the year ending December 31, 2024, 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 2024.
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 August 2021.
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.
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.