Arizona Childrens Legacy
Arizona Childrens Legacy reports $0 in assets and a $326,287 deficit in its latest filing.
EIN: 204856760 · Phoenix, AZ · NTEE: P11 · Updated: 2026-03-28
Is Arizona Childrens Legacy Legit?
Significant Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Arizona Childrens Legacy directs 70% of its spending to programs. This meets the industry benchmark of 65% for efficient nonprofits.
About Arizona Childrens Legacy
Arizona Childrens Legacy (EIN: 204856760) is a nonprofit organization based in Phoenix, AZ, classified under NTEE code P11. The organization reported total revenue of $30K and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Arizona Childrens Legacy's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Arizona Childrens Legacy is a micro nonprofit that has been operating for 17 years, with 10 years of IRS 990 filings on record (2011–2020). Revenue has grown at a compound annual rate of -15.1%.
Key Financial Metrics (2020)
From the most recent IRS 990 filing on record:
| Total Revenue | $30K |
| Total Expenses | $356K |
| Surplus / Deficit | $-326,287 |
| Total Assets | $0 |
| Net Assets | $0 |
| Operating Margin | -1088.7% |
| Months of Reserves | 0.0 months |
Financial Health Grade: C
In 2020, Arizona Childrens Legacy reported a deficit of $326K with expenses exceeding revenue, holds 0.0 months of operating reserves (limited).
Financial Trends
Over 10 years of filings (2011–2020), Arizona Childrens Legacy's revenue has declined at a compound annual growth rate (CAGR) of -15.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2020 | -35.3% | +588.5% | -100.0% |
| 2019 | -91.5% | -95.8% | -17.2% |
| 2018 | +269.0% | +643.8% | -43.4% |
| 2017 | -3.3% | -16.2% | -2.6% |
| 2016 | +10.3% | +51.0% | -3.1% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| IRS Ruling Date | 2009 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Arizona Childrens Legacy with a Mission Score of 20 out of 100 (Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 20%
- programs: 70%
- fundraising: 10%
According to IRS 990 filings, Arizona Childrens Legacy allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.
Key Financial Metrics (2020)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $326K, with expenses exceeding revenue.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that officers are either unpaid volunteers or their compensation is not reported in this category, which is positive for minimizing overhead related to executive salaries.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Arizona Childrens Legacy's IRS 990 filings:
- Severe financial instability with a large deficit ($326,287) in the latest period (202009).
- Complete depletion of assets from over $1.8 million to $0 by 202009.
- Consistent pattern of expenses exceeding revenue in multiple periods, indicating unsustainable operations.
- Significant decline in revenue from a peak of $547,732 in 201809 to $29,971 in 202009.
Strengths
The following positive indicators were identified for Arizona Childrens Legacy:
- No reported officer compensation across all filings, indicating a potentially volunteer-led or very lean executive structure.
Frequently Asked Questions about Arizona Childrens Legacy
Is Arizona Childrens Legacy a legitimate charity?
Based on AI analysis of IRS 990 filings, Arizona Childrens Legacy (EIN: 204856760) significant concerns. Mission Score: 20/100. 4 red flags identified, 1 strength noted.
How does Arizona Childrens Legacy spend its money?
Arizona Childrens Legacy directs 70% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Arizona Childrens Legacy tax-deductible?
Arizona Childrens Legacy is registered as a tax-exempt nonprofit (EIN: 204856760). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What caused the dramatic decline in assets from over $1.8 million to $0 by 2020?
The provided data does not specify the reasons for the asset depletion. This would require reviewing the full IRS Form 990 filings for detailed financial statements and explanations.
How did Arizona Childrens Legacy incur expenses of $356,258 with only $29,971 in revenue in 2020?
The significant disparity between revenue and expenses in 2020 suggests either a major one-time expense, a severe loss of funding, or a combination of factors leading to a substantial operating deficit. The full 990 filing would provide details on expense categories.
Is Arizona Childrens Legacy still operational given its $0 assets and large deficit?
The financial data for 202009, showing $0 in assets and a large deficit, raises serious questions about the organization's ongoing operational capacity. Further investigation or more recent filings would be needed to confirm its current status.
What were the primary program activities and their impact, especially given the financial instability?
The NTEE code P11 indicates 'Children & Youth Services', but the financial data alone does not detail specific program activities or their impact. Given the severe financial decline, the scope and effectiveness of programs are likely to be significantly affected.
Filing History
IRS 990 filing history for Arizona Childrens Legacy showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2020), Arizona Childrens Legacy's revenue has declined by 77.1%, moving from $131K to $30K. Total assets decreased by 100% over the same period, from $1.8M to $0. Total functional expenses rose by 76.6%, from $202K to $356K. In its most recent filing year (2020), Arizona Childrens Legacy reported a deficit of $326K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2020 | $30K | $356K | $0 | $0 | — | View 990 |
| 2019 | $46K | $52K | $784K | $457K | — | View 990 |
| 2018 | $548K | $1.2M | $946K | $475K | — | View 990 |
| 2017 | $148K | $165K | $1.7M | $520K | — | View 990 |
| 2016 | $154K | $197K | $1.7M | $549K | — | View 990 |
| 2015 | $139K | $130K | $1.8M | $576K | — | View 990 |
| 2014 | $207K | $159K | $1.8M | $393K | — | View 990 |
| 2013 | $148K | $122K | $1.8M | $415K | — | View 990 |
| 2012 | $159K | $209K | $1.8M | $439K | — | View 990 |
| 2011 | $131K | $202K | $1.8M | $460K | — | View 990 |
Year-by-Year Financial Summary
- 2020: Revenue of $30K, expenses of $356K, and assets of $0 (revenue -35.3% year-over-year).
- 2019: Revenue of $46K, expenses of $52K, and assets of $784K (revenue -91.5% year-over-year).
- 2018: Revenue of $548K, expenses of $1.2M, and assets of $946K (revenue +269.0% year-over-year).
- 2017: Revenue of $148K, expenses of $165K, and assets of $1.7M (revenue -3.3% year-over-year).
- 2016: Revenue of $154K, expenses of $197K, and assets of $1.7M (revenue +10.3% year-over-year).
- 2015: Revenue of $139K, expenses of $130K, and assets of $1.8M (revenue -32.9% year-over-year).
- 2014: Revenue of $207K, expenses of $159K, and assets of $1.8M (revenue +39.9% year-over-year).
- 2013: Revenue of $148K, expenses of $122K, and assets of $1.8M (revenue -6.6% year-over-year).
- 2012: Revenue of $159K, expenses of $209K, and assets of $1.8M (revenue +21.5% year-over-year).
- 2011: Revenue of $131K, expenses of $202K, and assets of $1.8M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Arizona Childrens Legacy:
Data Sources and Methodology
This transparency report for Arizona Childrens Legacy is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.