The Legacy School is designed to meet the educational needs of children with language-based learning differences (dyslexia, dysgraphia, and language processing difficulties) in grades 1 through 8. The Legacy school's purpose is to respond to the population of intelligent, creative children who need a structured, systematic and multi-sensory approach in order to learn how to read and write.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
Run by 5 volunteers and 41 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $123K a year · 4% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$126K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Fine: 2.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $70K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.1M
51% of total assets
Fine: liabilities are 51% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
4
of 5 voting members
Looks good: 4 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.7M
+9% vs prior year
Spent
$3.9M
To programs
89%
Net assets
$1.0M
By yearFY2020–FY2025
Revenue
$3.7M
FY2025▲ +9%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.3M
FY2021$2.9M
FY2022$2.9M
FY2023$4.0M
FY2024$3.4M
FY2025$3.7M
Expenses
$3.9M
FY2025▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.2M
FY2021$2.5M
FY2022$3.0M
FY2023$3.4M
FY2024$3.5M
FY2025$3.9M
Net assets
$1.0M
FY2025▼ -17%
Tap a bar for its year
Net assets by fiscal year
FY2020$600K
FY2021$750K
FY2022$744K
FY2023$1.4M
FY2024$1.2M
FY2025$1.0M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2012.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $3.4M Management & general 10% · $385K Fundraising 1% · $35K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990; $126K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
President
$126,021Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Jamie Caplan’s $126K as President is at the 50th percentile of top reported officer pay among 3394 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Jamie Caplan$126,021$126,751$127,997$130,040$128,926$116,095

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Teaches children with dyslexia and language processing issues to read and write.

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Provided by the organization

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1 program · $3.4M · in their own filed words · FY2024
01

The school provides elementary and middle school education to students with language-based differences and need a more structured, systematic and multi-sensory approach in order to learn to read and write.

$3.4Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$70K
Grants paid · 7 grants · $456K · 2019–2024
Unitemized GrantFY2024$79,456
Unitemized GrantFY2024$15,595
Unitemized GrantFY2023$68,870
Unitemized GrantFY2022$82,044
Unitemized GrantFY2021$70,770
Unitemized GrantFY2020$76,271
Unitemized GrantFY2019$63,102

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$3.7M
Ln 12
Fees for servicesLn 2g$3.5M
Gifts and grantsLn 1h$139K
Investment incomeLn 3$15K
Money outPt IX
$3.9M
Ln 25
Programscol B$3.4M
Managementcol C$385K
Fundraisingcol D$35K
Owns and owesPt X
$1.0M
net assets · Ln 32
Cash and savingsLn 1–2$852K
Total assetsLn 16$2.1M
LiabilitiesLn 26$1.1M
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$139K
Fees for servicesLn 2g$3.5M
Investment incomeLn 3$15K
Other incomeLn 4–11$690
Gains on assetsLn 7$0
Total revenueLn 12$3.7M
Assets in detailPt X, end of year
CashLn 1$76K
SavingsLn 2$776K
Cash and savings togetherLn 1–2$852K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.1M
Other assetsLn 15$4K
Total assetsLn 16$2.1M
LiabilitiesLn 26$1.1M
Net assetsLn 32$1.0M
OperationsPt I, VI
EmployeesI 541
VolunteersI 65
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$1.0M$852K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.2M$1.1M
Total assetsLn 16$2.2M$2.1M
LiabilitiesLn 26$1.0M$1.1M
Net assetsLn 32$1.2M$1.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2K$2K
Grants to domestic individualsLn 2$95K$95K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$144K$130K$13K$1K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$2.5M$2.3M$229K$25K
Pension plan contributionsLn 8$16K$14K$2K$145
Other employee benefitsLn 9$104K$92K$11K$956
Payroll taxesLn 10$199K$179K$18K$2K
Management feesLn 11a$0
Legal feesLn 11b$724$724
Accounting feesLn 11c$4K$4K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$600$600
Advertising and promotionLn 12$14K$13K$1K$133
Office expensesLn 13$3K$3K$341$31
Information technologyLn 14$32K$29K$3K$299
RoyaltiesLn 15$0
OccupancyLn 16$336K$299K$34K$3K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$26K$26K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$59K$53K$6K$546
InsuranceLn 23$22K$22K
Other expenses (24a–d)Ln 24$155K$152K$2K$217
All other expensesLn 24e$106K$93K$13K$613
Total functional expensesLn 25$3.9M$3.4M$385K$35K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $3.7M$3.9M−$205K$1.0M 990 PDF
FY2024 $3.4M$3.5M−$178K$1.2M 990 PDF
FY2023 $4.0M$3.4M$649K$1.4M 990 PDF
FY2022 $2.9M$3.0M−$6K$744K 990 PDF
FY2021 $2.9M$2.5M$418K$750K 990 PDF
FY2020 $2.3M$2.2M$59K$600K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $3,659,809 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $79,342$139,033
I-9 Program service revenuePrior year $3,277,969$3,505,189
I-10 Investment incomePrior year $11,189$14,897
I-11 Other revenuePrior year −$1,030$690
I-12 Total revenuePrior year $3,367,470$3,659,809
I-13 Grants and similar amounts paidPrior year $68,870$97,255
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $2,676,558$3,008,359
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $800,515$759,151
I-18 Total expensesPrior year $3,545,943$3,864,765
I-19 Revenue less expensesPrior year −$178,473−$204,956
Part VI · Governance 4 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,659,809 across 10 lines filed
VIII-1f All other contributions, gifts and grants$139,033
VIII-1h Total contributions, gifts and grants$139,033
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,505,189$3,505,189
VIII-3 Investment incomeExcluded from tax $14,897$14,897
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $690$690
VIII-12 Total revenueRelated to mission $3,505,879 · Excluded from tax $14,897$3,659,809
Part IX · Statement of functional expenses $3,864,765 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $2,204$2,204
IX-2 Grants to domestic individualsPrograms $95,051$95,051
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $129,600 · Management $12,960 · Fundraising $1,440$144,000
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $2,291,457 · Management $229,146 · Fundraising $25,460$2,546,063
IX-8 Pension plan contributionsPrograms $14,017 · Management $1,603 · Fundraising $145$15,765
IX-9 Other employee benefitsPrograms $92,092 · Management $10,526 · Fundraising $956$103,574
IX-10 Payroll taxesPrograms $179,061 · Management $17,906 · Fundraising $1,990$198,957
IX-11a Management fees$0
IX-11b Legal feesManagement $724$724
IX-11c Accounting feesManagement $4,020$4,020
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $600$600
IX-12 Advertising and promotionPrograms $12,772 · Management $1,460 · Fundraising $133$14,365
IX-13 Office expensesPrograms $2,986 · Management $341 · Fundraising $31$3,358
IX-14 Information technologyPrograms $28,794 · Management $3,291 · Fundraising $299$32,384
IX-15 Royalties$0
IX-16 OccupancyPrograms $299,009 · Management $34,178 · Fundraising $3,104$336,291
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestManagement $25,977$25,977
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $52,605 · Management $6,013 · Fundraising $546$59,164
IX-23 InsuranceManagement $21,639$21,639
IX-24 Other expenses (24a–d)Programs $152,000 · Management $2,388 · Fundraising $217$154,605
IX-24e All other expensesPrograms $92,872 · Management $12,539 · Fundraising $613$106,024
IX-25 Total functional expensesPrograms $3,445,120 · Management $384,711 · Fundraising $34,934$3,864,765
Part X · Balance sheet $2,080,063 assets, 20 lines filed
Asset lines not itemized here account for $34; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $44,069$76,192
X-2 Savings and temporary cash investmentsStart of year $1,005,881$775,974
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $6,440$73,295
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $14,649$20,050
X-10c Land, buildings and equipment, netStart of year $1,163,946$1,130,718
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $3,861$3,800
X-16 Total assetsStart of year $2,238,846$2,080,063
X-17 Accounts payable and accrued expensesStart of year $15,742$53,166
X-19 Deferred revenueStart of year $342,071$380,386
X-25 Other liabilitiesStart of year $14,946$4,683
X-26 Total liabilitiesStart of year $1,023,873$1,070,046
X-27 Net assets without donor restrictionsStart of year $1,214,973$1,010,017
X-32 Total net assets or fund balancesStart of year $1,214,973$1,010,017
X-33 Total liabilities and net assetsStart of year $2,238,846$2,080,063
Part XI · Reconciliation of net assets $1,010,017 net assets at year end
XI-1 Total revenue$3,659,809
XI-2 Total expenses$3,864,765
XI-3 Revenue less expenses−$204,956
XI-4 Net assets at start of year$1,214,973
XI-10 Net assets at end of year$1,010,017

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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