Civic Intelligence

The Legacy Cellar Foundation

EIN 84-3243945 • 501(c)3 • Laguna Hills, CA

Profile

The Legacy Cellar Foundation is a 501c3 donor-advised fund that will collect, authenticate and liquidate your wine collection for charitable purposes.

23091 Mill Creek DriveLaguna Hills, CA 92653

www.legacycellar.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

95th percentile

1.39x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

93rd percentile

0.64x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

32nd percentile

-9.0%

Higher net margin than 32% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

17th percentile

-53%

Faster asset growth than 17% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

16th percentile

-53%

Faster revenue growth than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$55,577

Up $27,725 (+100%) from 2023

Liabilities

Down

$77,524

Down $82,945 (-52%) from 2023

Net Assets

Up

-$21,947

Up $110,670 (+83%) from 2023

Operations
Liabilities / Revenue93rd percentileNet Margin32nd percentile

Revenue

Up

$121,402

Up $64,467 (+113%) from 2023

Expenses

Down

$132,282

Down $170,411 (-56%) from 2023

Net Income

Up

-$10,880

Up $234,878 (+96%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth17th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$200K$0-$200KAssets 2021: $383,367Liabilities 2021: $153,478Net Assets 2021: $229,8892021Assets 2022: $254,515Liabilities 2022: $141,374Net Assets 2022: $113,1412022Assets 2023: $27,852Liabilities 2023: $160,469Net Assets 2023: -$132,6172023Assets 2024: $55,577Liabilities 2024: $77,524Net Assets 2024: -$21,9472024

Highlighted filing

2024

Assets$55,577
Liabilities$77,524
Net Assets-$21,947
Open 2024 Filing

Operations Trend

Revenue Growth16th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2021: $593,324Expenses 2021: $510,163Net Income 2021: $83,1612021Revenue 2022: $541,691Expenses 2022: $658,439Net Income 2022: -$116,7482022Revenue 2023: $56,935Expenses 2023: $302,693Net Income 2023: -$245,7582023Revenue 2024: $121,402Expenses 2024: $132,282Net Income 2024: -$10,8802024

Highlighted filing

2024

Revenue$121,402
Expenses$132,282
Net Income-$10,880
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$55,577
Liabilities
$77,524
Net assets
-$21,947
Revenue
$121,402
Expenses
$132,282
Net income
-$10,880
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.56$0.78$0.22$1.21$1.32$0.11
2023Detailed filing. Detailed filing data is available for this year.$0.28$1.60$1.33$0.57$3.03$2.46
2022Detailed filing. Detailed filing data is available for this year.$2.55$1.41$1.13$5.42$6.58$1.17
2021Detailed filing. Detailed filing data is available for this year.$3.83$1.53$2.30$5.93$5.10$0.83
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.1
Gross Receipts
$121,402
Mission and Program Overview

Mission

The Legacy Cellar Foundation is a 501c3 donor-advised fund that will collect, authenticate and liquidate your wine collection for charitable purposes.

Program Services

DescriptionGrantsExpenses
GiveAway-$90,552
Other-$24,320
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeffrey CovaCFO-$0--
James LucePresident-$0--
Filing and Contact Details

Filer

Filer Name
The Legacy Cellar Foundation
EIN
84-3243945
Phone
9492427711
Address
23091 Mill Creek Drive, Laguna Hills, CA 92653

Signing Officer

Name
Laila Renaud
Title
CPA
Signed
2025-05-15
Discuss with paid preparer
Yes

Preparer

Firm
Laila Renaud
Address
23091 Mill Creek Drive, Laguna Hills, CA 92653
Preparer
Laila Renaud
Phone
9496323200
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $4175”

Other Expenses.1003

“Information Technology $15394”

Other Expenses.1

“Wine Storage $43453”

Other Expenses.3

“Bank Charges $263”

Other Assets.1006

“Pledges and Grants Receivable - Beginning $0 Pledges and Grants Receivable - Ending $11193”

Other Assets.1011

“Prepaid Expenses and Deferred Charges - Beginning $0 Prepaid Expenses and Deferred Charges - Ending $700”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $160469 Accounts Payable and Accrued Expenses - Ending $75973”

Total Liabilities.1002

“Grants Payable - Beginning $0 Grants Payable - Ending $1551”

Raw XML Appendix158 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990EZ/PrintingPublicationsPostageAmt031301
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IRS990EZ/TransactionWithControlEntInd0false
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0121402
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt056935
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0541691
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-15T06:08:30-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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