Skip to content
Nonprofiteer
← All organizations

LEGACY CELLAR FOUNDATION

EIN 84-3243945 LAGUNA HILLS, CA

Revenue 2025
$30,375
Expenses 2025
$96,225

Program services were 78.3% of total expenses calculated — Part III's total program service expenses over total expenses, both as filed.

As filed

Subsection
03
NTEE code
T31
Classification
1000
Street
23091 MILL CREEK DR

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

1 other organization in the IRS Business Master File lists the same street address. matched by us

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

Mission and programs · 2025

Primary exempt purpose

The Legacy Cellar Foundation is a 501c3 donor-advised fund that will collect, authenticate and liquidate your wine collection for charitable purposes.

  • GiveAway

    Expenses $62,882

  • Other

    Expenses $12,480

As filed on the 2025 return.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Jeffrey Cova

    CFO

    Total calculated
    $0
    Compensation
    $0
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    1

  • James Luce

    President

    Total calculated
    $0
    Compensation
    $0
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    1

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. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $30,375
    Expenses
    $96,225
    Contributions
    $30,375
    Grants paid
    $7,122
  • 2024
    Revenue
    $121,402
    Expenses
    $132,282
    Contributions
    $121,402
    Grants paid
    $1,551
  • 2023
    Revenue
    $56,935
    Expenses
    $302,693
    Contributions
    $56,935
    Grants paid
    $1,317
  • 2022
    Revenue
    $541,691
    Expenses
    $658,439
    Contributions
    $541,691
    Grants paid
    $151,001

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $593,324
    Expenses
    $510,163
    Assets (EOY)
    $383,367

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Form 990-N e-Postcard, tax year 2019

Tax period
1 January 2019 to 31 December 2019
Principal officer
James Luce
Mailing address
23091 Mill CreekLaguna Hills CA 92653

As filed, from the IRS e-Postcard file of 26 October 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

Grants made

Where these grants went next →

Grants received

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.