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LEGACY FUND

EIN 46-0504300 SANTA ANA, CA

Revenue 2024
$6,395,313
Expenses 2024
$4,136,139

Program services were 97.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
B112
Classification
2000
Street
1010 N MAIN ST

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 BENEFIT THE ORANGE COUNTY SCHOOL OF THE ARTS (OCSA) AND THE ORANGE COUNTY SCHOOL OF THE ARTS FOUNDATION.

Activities or mission (Part I)

TO BENEFIT THE ORANGE COUNTY SCHOOL OF THE ARTS (OCSA) AND THE OCSA FOUNDATION.

  • THE LEGACY FUND (THE FUND) IS A NONPROFIT PUBLIC BENEFIT CORPORATION ORGANIZED UNDER THE NON-PROFIT PUBLIC BENEFIT CORPORATION LAW OF THE STATE OF CALFIORNIA. THE FUND WAS ORGANIZED FOR THE SPECIFIC PURPOSE TO BENEFIT THE ORANGE COUNTY SCHOOL OF THE ARTS (OCSA) AND THE ORANGE COUNTY SCHOOL OF THE ARTS FOUNDATION (THE FOUNDATION). ITS MAIN FUNCTION IS TO HOLD AND DEVELOP FACILTIES FOR THE BENEFIT OF OCSA.

    Expenses $4,018,890 · Revenue $4,836,000

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.

  • STEVE WAGNER

    FORMER COO (THROUGH JUNE 2024)

    Total calculated
    $215,329
    From this org
    $0
    From related orgs
    $183,192
    Other
    $32,137
    Hours/week
    1 + 46 related

    Schedule J breakdown matched by us

    Base
    $0 + $167,082 related
    Bonus
    $0
    Other
    $0 + $16,110 related
    Deferred
    $0 + $32,053 related
    Nontaxable benefits
    $0 + $84 related
    Filer's total
    $0 + $215,329 related

  • GREGORY ENDELMAN

    COO (AS OF JULY 2024)

    Total calculated
    $164,532
    From this org
    $0
    From related orgs
    $141,031
    Other
    $23,501
    Hours/week
    1 + 46 related

    Schedule J breakdown matched by us

    Base
    $0 + $122,605 related
    Bonus
    $0
    Other
    $0 + $18,426 related
    Deferred
    $0 + $23,417 related
    Nontaxable benefits
    $0 + $84 related
    Filer's total
    $0 + $164,532 related

  • MATT DEARMEY

    CFO

    Total calculated
    $0
    Hours/week
    2

  • BERNARD SCHNEIDER

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • MARY FINLAY

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • KURT BUSCH

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

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
    $6,395,313
    Expenses
    $4,136,139
    Contributions
    $1,040,912
    Grants paid
    $0
  • 2023
    Revenue
    $5,731,954
    Expenses
    $4,850,868
    Contributions
    $846,619
    Grants paid
    $1,000,000
  • 2022
    Revenue
    $5,951,209
    Expenses
    $5,192,389
    Contributions
    $1,059,228
    Grants paid
    $1,395,073

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
    $7,753,977
    Expenses
    $4,887,495
    Assets (EOY)
    $64,732,698

  • 2020 · 990

    Revenue
    $12,335,337
    Expenses
    $4,115,816
    Assets (EOY)
    $63,728,929

  • 2019 · 990

    Revenue
    $2,351,490
    Expenses
    $3,124,280
    Assets (EOY)
    $40,717,461

  • 2018 · 990

    Revenue
    $2,339,268
    Expenses
    $2,442,484
    Assets (EOY)
    $42,662,835

  • 2017 · 990

    Revenue
    $2,277,103
    Expenses
    $2,033,871
    Assets (EOY)
    $43,734,127

  • 2016 · 990

    Revenue
    $2,543,752
    Expenses
    $1,698,691
    Assets (EOY)
    $33,074,239

  • 2015 · 990

    Revenue
    $3,215,116
    Expenses
    $1,464,767
    Assets (EOY)
    $32,498,736

  • 2014 · 990

    Revenue
    $3,740,690
    Expenses
    $2,141,788
    Assets (EOY)
    $23,060,698

  • 2013 · 990

    Revenue
    $6,640,561
    Expenses
    $396,312
    Assets (EOY)
    $14,526,466

  • 2012 · 990

    Revenue
    not reported
    Expenses
    $276,314
    Assets (EOY)
    $10,937,922

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

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