Legacy Partners Guatemala
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Support Disadvantaged Communities in Guatemala
- Income
- $50,007
- Spending
- $96,001
- Reserves
- 2 months of spending
- Largest source of income
- donations and private grants, 100%
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
Weak: 43 out of 100. Higher than 17% of charities in its peer group (human services, under $250k).
Reserves
10 of 35Spendable reserves would cover 2.0 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
0 of 15Spending exceeded income by 92% of income.
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 (9)
- The Backyard School supports an ongoing goal of helping the community send students to public school who most likely would never be able to afford the education. Often they are the first in their family to have the opportunity to complete an education. Public School in Guatemala is free to attend, but the students must pay for their uniform, books, and supplies such as backpacks and books. The Guatemalan school year runs from January to October, so the donations in 2024 were supporting the students for the 2025 school year. ** Support of this program was discontinued in July of 2025 due to irregularities with their handling of funds.
- OSDIFQUA provides much-needed work in the area of mental health and social development for the children and families of the Lake Atitl?n area of Guatemala. They also host sports programs for at-risk youth, providing an opportunity for young people to experience the teamwork and social benefits of participating in sports. A mobile library has been created which provides books to help increase literacy in the area. Another of their projects helps empower women economically through supporting the use of ancestral weaving to make beautiful items to sell, which allows them to earn money through the sale of those crafts. They have also initiated a program to provide beds and food for elderly community residents in addition to implementing bunk bed programs for the San Pedro community. Legacy Partners Guatemala partnered with OSDIFGUA to fund-raise for a Christmas Food Basket program to provide meals and food baskets for the elderly and families in their community.
- The Bunk Bed Initiative originated because of a young man who had spent time living and sleeping on the streets during part of his childhood. The goal is for the recipient families to never have to sleep on the floor again. Families are identified by trusted clergy and community advocates. The components of the beds are sourced locally from businesses or produced by community members, which provides income. Groups help deliver and set up bunk beds in the homes of families, including bed-frame, mattresses, and linens/blankets. Local coordination and purchasing is overseen by the Backyard School's founder and her staff. The locations of this program shifted to the Lake Atitlan area of Guatemala in July of 2025. Implementation shifted to OSDIFGUA for the remainder of the year.
- The Backyard School (Colegio Cristiano Legacy) is a private school that accepts Special Needs students, such as Downs Syndrome or those with other developmental disabilities. They also provide access to some with economic challenges or who were the subject of discrimination and bullying in the public schools. They provide the classroom instruction and all supplies. ** Support of this program was discontinued in July of 2025 due to irregularities with their handling of funds.
- A retired school bus was purchased and was transported to Guatemala for the OSDIFGUA program to utilize. It will be used to transport children from school to after school sports activities; to transport books to schools from their mobile library; to transport the local community members to different places within the community to learn more about OSDIFQUA and their projects; and to transport travel groups to different locations where they can learn about the community, it's culture and ongoing projects. Funding of this program was completed in 2025.
- 2025 Christmas Dinner, San Pedro Las Heutas.
- Legacy Partners Guatemala 1st Anniversary Celebration 2025. Trip for community children to the Zoo.
- Support for community food programs for families in need.
- 2025 Travel Team(s) Summer Projects Fundraisers. Travel teams chose projects to help communities while they were in the country.
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 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 September 2024.
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.