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THE LEGACY FOUNDATION AT SHELL POINT INC

EIN 80-0002415 FORT MYERS, FL

Revenue 2024
$4,363,212
Expenses 2024
$3,290,966

Program services were 81.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
T30
Classification
1000
Street
15010 SHELL POINT BLVD

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

TO SERVE AND SUPPORT THE CHRISTIAN AND MISSIONARY ALLIANCE FOUNDATION, INC. D/B/A SHELL POINT RETIREMENT COMMUNITY.

  • THE ORGANIZATION OBTAINS FUNDING TO ENHANCE THE PROGRAMS AND SERVICES PROVIDED BY THE CHRISTIAN AND MISSIONARY ALLIANCE FOUNDATION, INC.

    Expenses $2,474,555 · Grants $2,232,772

  • THE ORGANIZATION PROVIDED PHILANTHROPIC, FINANCIAL AND ESTATE PLANNING SERVICES FOR ITS RETIREMENT COMMUNITY RESIDENTS: INCLUDING DAILY MONEY MANAGEMENT SERVICES TO OVER 150 RESIDENTS OF SHELL POINT RETIREMENT COMMUNITY. THE FOUNDATION'S PROGRAMS, SERVICES AN RESULTS ARE DETAILED PERIODICALLY IN VARIOUS ORGANIZATIONAL PUBLICATIONS AND AN ANNUAL COMMUNITY REPORT.

    Expenses $189,026 · Revenue $305,693

  • IN ADDITION TO PROVIDING DAILY MONEY MANAGEMENT SERVICES, THE ORGANIZATION SERVES IN A FIDUCIARY ROLE FOR RESIDENTS OF SHELL POINT RETIREMENT COMMUNITY.

    Expenses $26,353 · Revenue $42,618

As filed on the 2024 return.

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.

  • JOHN W DAVIDSON

    Secretary/Treasurer

    Total calculated
    $0
    Hours/week
    0.5 + 1.3 related

  • WANDA ANDERSON

    Chairman

    Total calculated
    $0
    Hours/week
    0.5 + 1 related

  • ARCHIE L WHITE SR

    Director

    Total calculated
    $0
    Hours/week
    0.5 + 1.5 related

  • REV CHARLES B DEWITT

    Director

    Total calculated
    $0
    Hours/week
    0.5 + 1 related

  • BURKE RAINEY

    VP of Finance/CFO/Asst Treas

    Total calculated
    $651,616
    From this org
    $0
    From related orgs
    $587,784
    Other
    $63,832
    Hours/week
    0.5 + 40.3 related

    Schedule J breakdown matched by us

    Base
    $0 + $453,217 related
    Bonus
    $0 + $123,067 related
    Other
    $0 + $11,500 related
    Deferred
    $0 + $46,000 related
    Nontaxable benefits
    $0 + $17,832 related
    Filer's total
    $0 + $651,616 related

  • MARTIN C SCHAPPELL

    President/CEO/Asst Secretary

    Total calculated
    $948,388
    From this org
    $0
    From related orgs
    $903,977
    Other
    $44,411
    Hours/week
    0.5 + 40.3 related

    Schedule J breakdown matched by us

    Base
    $0 + $625,220 related
    Bonus
    $0 + $173,534 related
    Other
    $0 + $105,223 related
    Deferred
    $0 + $30,500 related
    Nontaxable benefits
    $0 + $13,911 related
    Filer's total
    $0 + $948,388 related

  • JEFFREY CORY

    Executive Director

    Total calculated
    $238,208
    From this org
    $214,924
    From related orgs
    $0
    Other
    $23,284
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $211,924
    Bonus
    $0
    Other
    $3,000
    Deferred
    $23,284
    Nontaxable benefits
    $0
    Filer's total
    $238,208

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
    $4,363,212
    Expenses
    $3,290,966
    Contributions
    $4,001,853
    Grants paid
    $2,232,772
  • 2023
    Revenue
    $4,292,179
    Expenses
    $4,517,221
    Contributions
    $3,986,790
    Grants paid
    $3,738,037
  • 2022
    Revenue
    $4,678,915
    Expenses
    $5,749,398
    Contributions
    $4,423,642
    Grants paid
    $5,118,125

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
    $5,863,574
    Expenses
    $7,507,378
    Assets (EOY)
    $5,518,203

  • 2020 · 990

    Revenue
    $4,918,874
    Expenses
    $7,404,398
    Assets (EOY)
    $7,153,886

  • 2019 · 990

    Revenue
    $18,882,614
    Expenses
    $22,737,811
    Assets (EOY)
    $9,570,857

  • 2018 · 990

    Revenue
    $3,520,548
    Expenses
    $1,774,399
    Assets (EOY)
    $13,274,390

  • 2017 · 990

    Revenue
    $15,830,804
    Expenses
    $4,925,825
    Assets (EOY)
    $11,441,242

  • 2015 · 990

    Revenue
    $1,053,385
    Expenses
    $1,306,933
    Assets (EOY)
    $272,675

  • 2014 · 990

    Revenue
    $1,090,312
    Expenses
    $608,135
    Assets (EOY)
    $414,169

  • 2013 · 990

    Revenue
    $1,168,396
    Expenses
    $1,327,673
    Assets (EOY)
    $425,003

  • 2012 · 990

    Revenue
    not reported
    Expenses
    $582,096
    Assets (EOY)
    $387,796

  • 2011 · 990

    Revenue
    not reported
    Expenses
    $702,961
    Assets (EOY)
    $348,186

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. Showing the 10 most recent; the API carries the rest.

Grants made

Where these grants went next →

Grants received

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

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

Declared as related by

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