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JAMES W FOLEY LEGACY FOUNDATION INC

EIN 47-1759388 PORTSMOUTH, NH

Revenue 2024
$716,349
Expenses 2024
$759,193

Program services were 61.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
P20
Classification
1000
Street
200 MARCY ST STE 102

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).

Mission and programs · 2024

Mission

INSPIRED BY THE LIFE, WORK, AND MORAL COURAGE OF AMERICAN JOURNALIST, EDUCATOR, AND HUMANITARIAN JAMES W. FOLEY, THE FOLEY FOUNDATION ADVOCATES FOR THE FREEDOM OF INNOCENT US NATIONALS HELD CAPTIVE ABROAD AND PROMOTE JOURNALIST SAFETY. TO DO THIS, WE CONDUCT UNIQUE AND AUTHORITATIVE RESEARCH ABOUT HOSTAGE-TAKING. WE USE DATA ABOUT ISSUES AND STRUCTURED INTERVIEWS THAT CAPTURE THE LIVED EXPERIENCES OF HOSTAGE FAMILIES AND THOSE WHO HAVE RETURNED FROM CAPTIVITY TO INFORM THE PUBLIC AND POLICYMAKERS. WE MAKE LEGISLATIVE AND POLICY RECOMMENDATIONS FOR REFORMS THAT WILL BRING MORE AMERICANS HOME MORE QUICKLY, SUPPORT VICTIMS, AND ULTIMATELY DETER AND PREVENT THE SCOURGE OF HOSTAGE-TAKING.

  • TO ADVOCATE FOR AMERICAN HOSTAGES AND WRONGFUL DETAINEES HELD ABROAD AND PROMOTE JOURNALIST SAFETY.

    Expenses $470,274

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Diane M Foley

    PRESIDENT

    Total calculated
    $0
    Hours/week
    40

  • Peter Ventura

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Ellen Shearer

    CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Ali Soufan

    VICE PRESIDE

    Total calculated
    $0
    Hours/week
    2

  • Christopher Costa

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Rana H Altenburg

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • David Levinson

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Fernando Colina

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Richard Gingras

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Neda Sharghi Salehi

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Mark Donig

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Benjamin Gray

    EXECUTIVE DI

    Total calculated
    $180,000
    From this org
    $180,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $180,000
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $180,000

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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $716,349
    Expenses
    $759,193
    Contributions
    $662,074
    Grants paid
    $0
  • 2023
    Revenue
    $573,723
    Expenses
    $664,374
    Contributions
    $319,472
    Grants paid
    $0
  • 2022
    Revenue
    $561,255
    Expenses
    $540,233
    Contributions
    $280,673
    Grants paid
    $0

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
    $477,958
    Expenses
    $449,037
    Assets (EOY)
    $1,045,322

  • 2020 · 990

    Revenue
    $387,938
    Expenses
    $363,231
    Assets (EOY)
    $933,486

  • 2019 · 990

    Revenue
    $399,800
    Expenses
    $417,847
    Assets (EOY)
    $834,552

  • 2018 · 990

    Revenue
    $339,183
    Expenses
    $348,443
    Assets (EOY)
    $852,559

  • 2017 · 990

    Revenue
    $481,541
    Expenses
    $343,064
    Assets (EOY)
    $861,858

  • 2016 · 990

    Revenue
    $532,180
    Expenses
    $399,999
    Assets (EOY)
    $723,381

  • 2015 · 990

    Revenue
    $588,275
    Expenses
    $268,932
    Assets (EOY)
    $640,221

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.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

The 10 largest by cash amount. The API serves every itemized grant.

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 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.