Skip to content
Nonprofiteer
← ACTS LEGACY FOUNDATION INC

Form 990 for tax year 2024

Filed by ACTS LEGACY FOUNDATION INC.

Totals

Total revenue
$4,865,404
Total expenses
$3,891,459
Contributions and grants received
$4,025,390
Grants paid
$3,614,331
Program service revenue
not reported
Investment income
not reported
Other revenue
not reported
Total assets, end of year
not reported
Total liabilities, end of year
not reported
Net assets or fund balances, end of year
not reported
Program services expenses (Part IX)
$3,614,331
Management and general expenses
$277,128
Fundraising expenses
$0
Program service expenses (Part III)
$3,614,331

Program services were 92.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • GERALD T GRANT

    CEO & DIRECTOR

    Total calculated
    $1,795,839
    From this org
    $0
    From related orgs
    $873,088
    Other
    $922,751
    Hours/week
    1.5 + 48.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $649,885 related
    Bonus
    $0 + $223,203 related
    Other
    $0
    Deferred
    $0 + $906,605 related
    Nontaxable benefits
    $0 + $16,146 related
    Filer's total
    $0 + $1,795,839 related

  • KAREN I CHRISTIANSEN

    PRESIDENT & DIRECTOR

    Total calculated
    $914,642
    From this org
    $0
    From related orgs
    $637,993
    Other
    $276,649
    Hours/week
    1.5 + 48.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $477,469 related
    Bonus
    $0 + $160,524 related
    Other
    $0
    Deferred
    $0 + $256,560 related
    Nontaxable benefits
    $0 + $20,089 related
    Filer's total
    $0 + $914,642 related

  • MARVIN MASHNER

    DIRECTOR & CHAIRMAN

    Total calculated
    $0
    Hours/week
    1.5 + 3.55 related

  • ELRIC C GERNER

    DIRECTOR & SECRETARY

    Total calculated
    $0
    Hours/week
    0.4 + 3.2 related

  • BAYARD ALLMOND

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • H BRUCE DETWEILER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1.3 related

  • ROBERT B EVANS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 4 related

  • DEIRDRE O'SHEA MCCARTNEY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.4

  • JANE YOUNG

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • JOHN E LAMMERS MD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1.1 related

  • JOHN BATE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • GLENN D FOX

    ASSISTANT SECRETARY

    Total calculated
    $993,306
    From this org
    $0
    From related orgs
    $499,910
    Other
    $493,396
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $0 + $393,206 related
    Bonus
    $0 + $106,704 related
    Other
    $0
    Deferred
    $0 + $477,250 related
    Nontaxable benefits
    $0 + $16,146 related
    Filer's total
    $0 + $993,306 related

  • SUSAN AHERN

    TREASURER

    Total calculated
    $401,672
    From this org
    $0
    From related orgs
    $367,783
    Other
    $33,889
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $0 + $296,305 related
    Bonus
    $0 + $71,478 related
    Other
    $0
    Deferred
    $0 + $13,800 related
    Nontaxable benefits
    $0 + $20,089 related
    Filer's total
    $0 + $401,672 related

  • RAYMOND J BOYLE

    MANAGING DIR. & ASST SEC'Y

    Total calculated
    $228,675
    From this org
    $0
    From related orgs
    $205,675
    Other
    $23,000
    Hours/week
    41 + 5 related

    Schedule J breakdown matched by us

    Base
    $0 + $179,231 related
    Bonus
    $0 + $26,444 related
    Other
    $0
    Deferred
    $0 + $8,579 related
    Nontaxable benefits
    $0 + $14,421 related
    Filer's total
    $0 + $228,675 related

  • PEGGY C VALDIVIA

    ASSISTANT TREASURER

    Total calculated
    $276,372
    From this org
    $0
    From related orgs
    $253,989
    Other
    $22,383
    Hours/week
    0.5 + 49.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $211,254 related
    Bonus
    $0 + $42,735 related
    Other
    $0
    Deferred
    $0 + $10,175 related
    Nontaxable benefits
    $0 + $12,208 related
    Filer's total
    $0 + $276,372 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Travel for companions
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
THE ORGANIZATION HAS AN ANNUAL BOARD OF DIRECTORS' EDUCATIONAL RETREAT NEAR ONE OR MORE OF THE ORGANIZATION'S COMMUNITIES, WHICH MAY REQUIRE SOME OR ALL BOARD MEMBERS TO TRAVEL. SPOUSES OF BOARD MEMBERS ARE ALSO INVITED TO ATTEND AT THE COMPANY'S EXPENSE. THESE SPOUSES PARTICIPATE IN EDUCATIONAL SESSIONS, SINCE THEY TOO HAVE AN INTEREST IN THE MISSION OF THE ORGANIZATION, FREQUENTLY BECOME INVOLVED IN DISCUSSION OF THEIR SPOUSE'S ROLE AND HOW THE ORGANIZATION FUNCTIONS, AND ALSO MUST PROVIDE ENABLING SUPPORT TO THE BOARD MEMBER. IN ADDITION, SPOUSES ALSO PROVIDE INSIGHT INTO THE EFFECTS OF ORGANIZATIONAL PLANS AND STRATEGIES. AS SUCH, THIS BENEFIT WAS NOT TREATED AS TAXABLE COMPENSATION.
PART I, LINE 3
IT HAS BEEN THE PRACTICE OF THE MANAGEMENT COMPANY, ACTS MANAGEMENT SERVICES, INC., TO UTILIZE AN INDEPENDENT COMPENSATION CONSULTANT ON AN APPROXIMATELY BIENNIAL BASIS FOR THE PURPOSE OF REVIEWING THE COMPENSATION PROGRAM FOR THE ORGANIZATION'S TOP MANAGEMENT POSITIONS, RANGING FROM THE COMMUNITY MANAGERS UP TO THE CEO. THE STUDY, THE LATEST VERSION OF WHICH WAS COMPLETED IN 2023, INCLUDES COMPARISON OF NOT-FOR-PROFIT AND FOR-PROFIT COMPETITORS, OPERATING EFFECTIVENESS, IDENTIFICATION OF INDUSTRY SPECIFIC TRENDS OR PRACTICES IN COMPENSATION OR RECRUITMENT/EMPLOYMENT. MEASUREMENT AND ACTION ARE GENERALLY FOCUSED AT THE MEDIAN AND SLIGHTLY ABOVE IN ACCORDANCE WITH LEVELS IDENTIFIED IN THE STUDY. THE REPORTS' FINDINGS ARE REVIEWED WITH THE PARENT BOARD OFFICERS. COMPENSATION ADJUSTMENTS FOR THE PRESIDENT & CEO ARE DETERMINED BY A COMMITTEE OF INDEPENDENT BOARD MEMBERS APPOINTED BY THE CHAIRMAN AND ARE BASED ON THE FINDINGS OF THE MOST RECENT STUDY AND A REVIEW OF PERFORMANCE COMPARED AGAINST OBJECTIVE CRITERIA. THIS DETERMINATION IS REPORTED TO AND APPROVED BY THE BOARD OF DIRECTORS AND IS DOCUMENTED IN WRITING BY THE BOARD CHAIR. SIMILARLY, COMPENSATION ADJUSTMENTS FOR THE MOST SENIOR MEMBERS OF MANAGEMENT REFLECT STUDY FINDINGS AND PERFORMANCE MEASUREMENT AGAINST SPECIFIED CRITERIA AND ARE DETERMINED BY THE CEO AND REVIEWED WITH THE BOARD CHAIR.
PART I, LINE 4B
OTHER COMPENSATION FOR KAREN I. CHRISTIANSEN, GERALD T. GRANT, AND GLENN D. FOX INCLUDES ACCRUALS FOR A DEFERRED SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN. THE AMOUNT OF THE CURRENT YEAR ACCRUAL IS $242,760 FOR KAREN I. CHRISTIANSEN (NON-VESTED), $892,805 FOR GERALD T. GRANT (NON-VESTED), AND $463,450 FOR GLENN D. FOX (NON-VESTED).

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2024
Filed
13 November 2025
IRS schema version
2024v5.2
Source object
202513189349305896

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.