LEGACY ADVANCEMENT: Form 990EZ, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- LEGACY ADVANCEMENT (EIN 46-5664419)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-11-10
- IRS object ID
- 201633159349200728
- Schema version
- 2015v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-11-10T09:23:37-06:00 | ReturnTs |
| Tax Period End | 2015-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 560747981 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DIXON HUGHES GOODMAN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 RIDGEFIELD COURT | AddressLine1Txt |
| City | ASHEVILLE | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28806 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2015-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 465664419 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEGACY ADVANCEMENT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LEGA | BusinessNameControlTxt |
| Phone | 8645580626 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 104 BROADUS AVE | AddressLine1Txt |
| City | GREENVILLE | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29601 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WILLIAM W BROWN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8645580626 | PhoneNum |
| Signature | 2016-11-08 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | AMY BIBBY | PreparerPersonNm |
| PTIN | P00445891 | PTIN |
| Phone | 8282542254 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $125,000 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $125,000 | ContributionsGiftsGrantsEtcAmt |
| Total Revenue | $125,000 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $8,869 | GrantsAndSimilarAmountsPaidAmt |
| Salaries Other Comp Empl Bnft | $211,375 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $4,592 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $30,776 | OccupancyRentUtltsAndMaintAmt |
| Other Expenses Total | $63,605 | OtherExpensesTotalAmt |
| Total Expenses | $319,217 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$194,217 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | -$142,192 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | -$336,409 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,701 | BOYAmt |
| EOY | $35,847 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $184,277 | BOYAmt |
| EOY | $57,508 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $212,978 | BOYAmt |
| EOY | $93,355 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $355,170 | BOYAmt |
| EOY | $429,764 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$142,192 | BOYAmt |
| EOY | -$336,409 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | TO SUPPORT AND PROMOTE THE ESTABLISHMENT OF CHARTER SCHOOLS WHOSE MISSIONS ARE TO OFFER QUALITY, RIGOROUS, AND RELEVANT EDUCATION PROGRAMS LEADING TO COLLEGE GRADUATION AND TO EMPOWER UNDERSERVED URBAN STUDENTS THE OPPORTUNITY TO BECOME PRODUCTIVE, HEALTHY, PRINCIPLED CITIZENS IN A CHANGING SOCIETY. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | DURING 2015, LEGACY ADVANCEMENT PROMOTED THE VISIONS AND MISSIONS OF CAMPBELL YOUNG LEADERS AND LEGACY CHARTER SCHOOL, WHICH ARE CONSISTENT AND SIMILAR IN NATURE TO THE VISION AND MISSION OF LEGACY ADVANCEMENT. PUBLIC CHARITY STATUS FOR LEGACY ADVANCEMENT WAS APPROVED BY THE IRS ON OCTOBER 14, 2015. THE EFFECTIVE DATE OF THE EXEMPTION IS MAY 5, 2014. THE SPECIFIC PURPOSES OF LEGACY ADVANCEMENT ARE TO SUPPORT AND PROMOTE THE ESTABLISHMENT OF CHARTER SCHOOLS WHOSE MISSIONS ARE TO OFFER QUALITY, RIGOROUS, AND RELEVANT EDUCATIONAL PROGRAMS LEADING TO COLLEGE GRADUATION AND TO EMPOWER UNDERSERVED URBAN STUDENTS THE OPPORTUNITY TO BECOME PRODUCTIVE, HEALTHY, PRINCIPLED CITIZENS IN A CHANGING SOCIETY. SOME OF THE ACTIVITIES TO SUPPORT THE MISSION INCLUDE APPLYING FOR GRANTS AND SOLICITING FUNDS FROM THE GENERAL PUBLIC. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $8,869 | GrantsAndAllocationsAmt |
| Program Service Expenses | $308,857 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $308,857 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (5 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| WILLIAM W BROWN | ||||
| PRESIDENT | 16.00 | $0 | $0 | $0 |
| KAREN BROWN | ||||
| TREASURER | 1.00 | $0 | $0 | $0 |
| CARY H HALL | ||||
| SECRETARY | 3.00 | $0 | $0 | $0 |
| JONATHAN BROWN | ||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 |
| FRAZER PAJAK | ||||
| BOARD MEMBER | 0.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLIAM W BROWN | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 104 BROADUS AVENUE | AddressLine1Txt |
| City | GREENVILLE | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8645580626 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $125,000 | CurrentTaxYearAmt |
| Total | $125,000 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $125,000 | CurrentTaxYearAmt |
| Total | $125,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $125,000 | PublicSupportTotal170Amt |
| Total Support | $125,000 | TotalSupportAmt |
| Public Support CY170 | 1.00000 | PublicSupportCY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID | ACTIVITY CLASSIFICATION: CHARITABLE EXPENSES. GRANTEE NAME: LEGACY CHARTER SCHOOL. GRANTEE ADDRESS: 1613 W WASHINGTON STREET GREENVILLE, SC 29601-1037. AMOUNT GIVEN: 8,869. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: INSURANCE EXPENSE. AMOUNT: 27,233. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 16,922. DESCRIPTION: DEPRECIATION EXPENSE. AMOUNT: 14,873. DESCRIPTION: TRAVEL EXPENSE. AMOUNT: 270. DESCRIPTION: INFORMATION TECHNOLOGY EXPENSE. AMOUNT: 2,507. DESCRIPTION: LOSS ON FIXED ASSET . AMOUNT: 1,800. TOTAL TO FORM 990-EZ, LINE 16: 63,605. |
| FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS | DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 184,277. END OF YEAR AMOUNT: 57,508. |
| FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES | DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 5,170. END OF YEAR AMOUNT: 25,657. DESCRIPTION: RSC FOUNDATION LOAN. BEG. OF YEAR AMOUNT: 350,000. END OF YEAR AMOUNT: 404,107. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. | DeclarationDesc |