Acts Legacy Foundation Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
ACTS LEGACY FOUNDATION, INC. ("ALF") WAS ESTABLISHED TO MANAGE, ENCOURAGE AND INCREASE THE PHILANTHROPIC EFFORTS OF ACTS RETIREMENT-LIFE COMMUNITIES, INC. ("ACTS") AND ITS AFFILIATES. ALF WILL HELP TO IDENTIFY, INITIATE, EXPAND AND FORMALIZE THE CHARITABLE PROGRAMS AND FUNDS OF ACTS. MANAGEMENT AND THE BOARD OF DIRECTORS OF ALF OVERSEE STEWARDSHIP OF DONATED FUNDS AND DISBURSE THEM IN ACCORDANCE WITH DONOR WISHES.
- Income
- $4.9 million
- Spending
- $3.9 million
- Spent on programs
- 93%
- Reserves
- 89 months of spending
- Largest source of income
- donations and private grants, 83%
- Employees
- 0
- Volunteers
- 9
- Highest pay
- $1.8 million, ceo & director
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
Strong: 95 out of 100. Higher than 75% of charities in its peer group (philanthropy, $1m to $10m).
Reserves
35 of 35Spendable reserves would cover 89.0 months of spending.
Debt
20 of 20It owes 12% of what it owns.
Living within its means
15 of 15Income exceeded spending by 20% of income.
Income trend
10 of 15Income fell 6% on the year before.
Spending floor
15 of 1593% 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
Governance
Strong: 100 out of 100. Higher than 65% of charities in its peer group (philanthropy, $1m to $10m).
Independent board
25 of 259 of 11 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a 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
5 of 5Sets its chief executive's pay through independent review and comparison.
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, 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 (4)
- $1.9 million spent. ACTS LEGACY FOUNDATION, INC. SUSTAINED THE SAMARITAN FUNDS OF ACTS AND ACTS AFFILIATES WHICH ARE PART OF THE FAMILY OF CHARITABLE FUNDS. THESE FUNDS ASSURE FINANCIAL SECURITY FOR LIFECARE RESIDENTS. ACTS LEGACY FOUNDATION, INC. APPROVED AND ADMINISTERED FINANCIAL SUPPORT OF $1,853,727 FOR ASSISTANCE TOWARDS MONTHLY MAINTENANCE FEES FOR 89 RESIDENTS. DONATIONS FOR THIS PURPOSE WERE $771,920 AND PROCEEDS FROM BENEFITS AND EVENTS WERE $468,814.
- $1.1 million spent. SUPPORTING THE OPERATIONAL NEEDS OF THE ACTS COMMUNITIES THROUGH CHARITABLE GIVING PROVIDES DONORS WITH AN OPPORTUNITY TO SUPPORT THE PLANNED PROJECTS AND PROGRAMS THAT HELP TO MEET THE RESIDENTS' SOCIAL, PERSONAL, HEALTH AND SPIRITUAL NEEDS IN A CULTURE OF LOVING-KINDNESS. CHARITABLE GIVING ALSO ENRICHES THE WORK ENVIRONMENT, GIVING EMPLOYEES ADDITIONAL PROFESSIONAL DEVELOPMENT AND TRAINING OPPORTUNITIES. CHARITABLE DONATIONS IN THE AMOUNT OF $1,146,407 WERE RELEASED FOR PROGRAM SUPPORT AND FACILITY ENHANCEMENTS, POSITIVELY IMPACTING THE LIVES OF OVER 11,000 RESIDENTS. CHARITABLE DONATIONS FOR THESE PURPOSES WERE $1,272,034.
- $362,967 spent. THE FAMILY OF CHARITABLE FUNDS SUPPORT PROGRAMS THAT BENEFIT THE RESIDENTS AND EMPLOYEES OF THE ACTS COMMUNITIES. THESE INCLUDE THE MEMORY SERVICES SUPPORT PROGRAM, WHICH ENRICHES THE LIVES OF RESIDENTS LIVING WITH DEMENTIA RELATED ILLNESSES, THE REV. GEORGE R. GUNN, JR. DISCIPLE PROGRAM, WHICH PROVIDES FINANCIAL SECURITY FOR LIFECARE RESIDENTS WHO ARE RETIRED CLERGY OF ALL FAITHS, THE HOSPICE PROGRAM, WHICH SUPPORTS RESIDENTS AND FAMILIES WITH END-OF-LIFE CARE, AND PROGRAMS WHICH PROVIDE EMPLOYEES WITH EDUCATIONAL OPPORTUNITIES AND FINANCIAL SUPPORT FOR CATASTROPHIC LIFE EVENTS. ACTS LEGACY FOUNDATION, INC. APPROVED AND ADMINISTERED THE RELEASE OF $362,967 IN RESTRICTED USE DONOR FUNDS TO SUPPORT THESE PROGRAMS. CHARITABLE DONATIONS FOR THESE PURPOSES WERE $352,494.
- $251,230 spent. MISSION DEVELOPMENT SUPPORTS PHYSICAL EXPANSIONS AND IMPROVEMENTS TO THE ACTS COMMUNITIES WHICH DIRECTLY BENEFIT THE LIVES OF ACTS RESIDENTS. CHARITABLE DONATIONS IN THE AMOUNT OF $251,230 WERE RELEASED FOR MISSION DEVELOPMENT PROJECTS. CHARITABLE DONATIONS FOR THESE PURPOSES WERE $1,029,532.UNRESTRICTED GIFTS SUPPORT THE ACTS COMMUNITIES IN MANY WAYS INCLUDING CAPITAL PROJECTS, CAPITAL EQUIPMENT AND OPERATIONS. UNRESTRICTED CHARITABLE DONATIONS WERE $97,733.
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 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 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 April 2003.
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.
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