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LEGACY FOUNDATION

EIN 26-3853831 SIOUX CITY, IA

Revenue 2024
$26,618
Expenses 2024
$14,220

Program services were 11.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
B90
Classification
1000
Street
600 4TH ST STE 360

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

THE FOUNDATION IS ORGANIZED TO EDUCATE THE GENERAL PUBLIC ABOUT CONCEPTS THAT ADVANCE INDIVIDUAL LIBERTY, FREE ENTERPRISE, AND LIMITED AND ACCOUNTABLE GOVERNMENT, AND WILL ENGAGE IN INDEPENDENT, NONPARTISAN RESEARCH ON PUBLIC POLICY MATTERS AND INITIATIVES. THE FOUNDATION'S GOAL IS TO ASSEMBLE A TEAM OF RESEARCH ANALYSTS WITH SPECIALIZATIONS IN VARIOUS AREAS OF PUBLIC POLICY, INCLUDING BUT NOT LIMITED TO, EDUCATION POLICY, TAX AND FISCAL POLICY, LABOR-MANAGEMENT RELATIONS POLICY, CIVIL RIGHTS POLICY, HEALTH CARE POLICY, AND ISSUES OF GOVERNMENTAL TRANSPARENCY.

Activities or mission (Part I)

THE FOUNDATION IS ORGANIZED TO EDUCATE THE GENERAL PUBLIC ABOUT CONCEPTS THAT ADVANCE INDIVIDUAL LIBERTY, FREE ENTERPRISE, AND LIMITED AND ACCOUNTABLE GOVERNMENT, AND WILL ENGAGE IN INDEPENDENT, NONPARTISAN RESEARCH ON PUBLIC POLICY MATTERS AND INITIATIVES.

  • THE FOUNDATION SUPPORTED LITIGATION TO PROTECT FREE SPEECH RIGHTS.

  • THE FOUNDATION ENGAGED IN TEACHING AMERICANS ABOUT VOTING AND FUNDED A LEGAL BRIEF ON THE SUBJECT.

    Expenses $417

  • THE FOUNDATION ENGAGED IN RESEARCH ON STATE TAX AND FISCAL POLICY.

    Expenses $1,223

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.

  • Christopher Rants

    PRESIDENT

    Total calculated
    $10,000
    From this org
    $0
    From related orgs
    $10,000
    Other
    $0
    Hours/week
    20

  • Allison Kleis

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Willard Jenkins

    SECRETARY

    Total calculated
    $0
    Hours/week
    0

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

  • 2024
    Revenue
    $26,618
    Expenses
    $14,220
    Contributions
    $25,205
    Grants paid
    $0
  • 2023
    Revenue
    $85,650
    Expenses
    $125,873
    Contributions
    $85,650
    Grants paid
    $0
  • 2022
    Revenue
    $459,864
    Expenses
    $497,271
    Contributions
    $459,420
    Grants paid
    $250,000

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
    $385,634
    Expenses
    $320,446
    Assets (EOY)
    $147,312

  • 2020 · 990

    Revenue
    $838,076
    Expenses
    $918,451
    Assets (EOY)
    $82,124

  • 2019 · 990

    Revenue
    $2,690,820
    Expenses
    $2,666,837
    Assets (EOY)
    $162,501

  • 2018 · 990

    Revenue
    $219,734
    Expenses
    $164,363
    Assets (EOY)
    $138,518

  • 2017 · 990

    Revenue
    $317,658
    Expenses
    $306,233
    Assets (EOY)
    $92,147

  • 2016 · 990

    Revenue
    $92,508
    Expenses
    $115,556
    Assets (EOY)
    $71,722

  • 2015 · 990

    Revenue
    $212,132
    Expenses
    $254,308
    Assets (EOY)
    $94,770

  • 2014 · 990

    Revenue
    $100,261
    Expenses
    $239,722
    Assets (EOY)
    $136,946

  • 2013 · 990

    Revenue
    $1,033,518
    Expenses
    $1,173,673
    Assets (EOY)
    $433,702

  • 2012 · 990

    Revenue
    not reported
    Expenses
    $6,204,712
    Assets (EOY)
    $573,857

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.

Form 990-N e-Postcard, tax year 2009

Tax period
1 January 2009 to 31 December 2009
Principal officer
Christopher Rants
Mailing address
45 North Hill DriveSuite 100Warrenton VA 20186

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 2024, the newest we have parsed for this organization.