2024-11-15T08:38:39-06:00 2023-12-31 420714325 RSM US LLP 227 WEST FIRST STREET SUITE 700 DULUTH MN 55802 990 2023-01-01 452936915 ONELEGACY FOUNDATION ONEL 2132295600 1303 W OPTICAL DRIVE AZUSA CA 91702 MELISSA WOOD VP OF FINANCE AND ACCOUNTING 2132295600 2024-11-13 1 0 JULIE BOYER P01278549 2187275025 2024-11-13 2023 2024-10-15 13:58:12Z THOMAS MONE 1303 W OPTICAL DRIVE AZUSA CA 91702 5319745 0 X WWW.ONELEGACYFOUNDATION.ORG X 2011 CA THE ONELEGACY FOUNDATION WAS CREATED TO SUPPORT THE MISSION OF ONELEGACY IN RAISING FUNDS AND EDUCATION AND PROVIDING HEALING TO THE FAMILIES WE SERVE. 6 5 17 225 -47972 0 2612849 3308109 215661 205598 3049094 803957 197942 0 6075546 4317664 8961638 975467 0 0 775506 1359597 0 0 0 2358659 3708364 12095803 6043428 -6020257 -1725764 29070719 29200104 749878 986888 28320841 28213216 X TO SAVE AND HEAL LIVES BY INSPIRING AND ADVANCING DONATION AND TRANSPLANTATION THROUGH RESEARCH, PUBLIC EDUCATION AND HONORING DONORS WHOSE LEGACIES LIVE ON. 0 0 2184559 975467 SUPPORT AND PROMOTE THE DONATION OF ORGANS, EYES, AND TISSUES, FOR TRANSPLANTATION, HEALING, RESEARCH AND EDUCATION. 2228273 DONATE LIFE ROSE PARADE FLOAT- THE DONATE LIFE ROSE PARADE FLOAT UNITES THE NATION'S DISTINCT DONATION AND TRANSPLANTATION COMMUNITIES TO PROMOTE A SINGLE, POSITIVE MESSAGE OF INSPIRATION, CARING, AND SAVING LIVES THROUGH ORGAN, EYE AND TISSUE DONATION THAT EFFECTIVELY REACHES TENS OF MILLIONS OF PEOPLE NATIONALLY AND INTERNATIONALLY. 339764 205598 DONATE LIFE RUN WALK- THE LARGEST EVENT OF ITS KIND IN THE NATION INSPIRING PEOPLE TO BECOME ORGAN, EYE, AND TISSUE DONORS, THE EVENT REACHES THOUSANDS OF PEOPLE DURING APRIL, WHICH IS DONATE LIFE MONTH. THE PROGRAM IS A FULL MONTH OF EVENTS TO DRAW ATTENTION TO THE NEED FOR ORGAN, EYE, AND TISSUE DONATION. 78009 DONATE LIFE HOLLYWOOD - A NATIONAL CAMPAIGN RUN THROUGH THE ONELEGACY FOUNDATION TO SERVE AS A LIAISON BETWEEN THE DONATE LIFE COMMUNITY AND THE ENTERTAINMENT INDUSTRY USING EDUCATION TO TRANSFORM HOLLYWOOD'S NARRATIVE AROUND ORGAN DONATION ON TELEVISON AND IN FILM; GRANTS AND GIFTS- SUPPORTING THE ADVANCEMENT OF HUMAN ORGAN AND TISSUE DONATION AND TRANSPLANT THROUGH EDUCATION AND SCIENTIFIC RESEARCH BY PROVIDING RESEARCH GRANTS. 78009 4830605 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 66 0 1 17 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 6 5 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X MELISSA WOOD 2132295600 1303 W OPTICAL DRIVE AZUSA CA 91702 CHOWDARY P GARIMELLA CEO 20.00 40.00 X X 0 1116150 142882 WILLIAM CHERTOK DIRECTOR 0.25 5.75 X 0 62500 0 TOM ROSENTHAL MD DIRECTOR 0.25 5.75 X 0 40000 0 GLORIA BOHRER SECRETARY 0.25 2.75 X X 0 35000 0 ROBERT BLACKMAN DIRECTOR 0.25 3.75 X 0 25000 0 JAMES ATKINSON CHAIR OF THE BOARD 0.25 6.75 X X 0 81250 0 THOMAS D MONE CHIEF EXTERNAL AFFAIRS OFFICER AND V 40.00 20.00 X 603366 0 105010 CYNTHIA M PERLEY CFO 20.00 40.00 X 0 503764 89413 E'TIFFANY JONES COMMUNICATIONS MANAGER 40.00 0.00 X 125425 0 29114 728791 1863664 366419 2 0 1 0 0 2644120 663989 3308109 RUNWALK 900099 205598 205598 205598 535551 -47972 583523 1270487 1002081 268406 268406 268406 4317664 205598 -47972 851929 975467 975467 1042840 230180 812660 68169 61352 6817 175498 157948 17550 73090 65781 7309 10815 10815 142328 142328 580022 522020 58002 965739 965739 149104 134194 14910 12090 10881 1209 12434 12434 389858 350872 38986 6560 5904 656 EVENT EXPENSE 1333898 1333898 DUES AND MEMBERSHIPS 34894 34894 EMPLOYMENT EXPENSE 8897 8007 890 EDUCATION PROGRAM EXPEN 8362 8362 53363 53363 6043428 4830605 1212823 0 474967 562823 685472 10956 35668 35668 0 0 21185943 21977055 5394423 5910699 1329914 738571 29070719 29200104 596191 986888 153687 0 749878 986888 X 27999222 28213216 321619 0 28320841 28213216 29070719 29200104 -1725764 1618139 0 X 0 1 X 1 0 X X 1 ONELEGACY 953138799 10 1 0 0 1 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 PART IV, SECTION A, LINE 6: ONELEGACY FOUNDATION PROVIDED GRANTS TO ORGANIZATIONS TO SUPPORT THE MISSION OF ONELEGACY, A RELATED ORGANIZATION. THE GRANTS WERE PROVIDED TO ORGANIZATIONS TO FURTHER PROMOTE AND ADVOCATE FOR ORGAN DONATION AND SERVED TO FURTHER ONELEGACY'S MISSION BY EDUCATING ON THE IMPACT OF ORGAN DONATION. THE FOUNDATION'S BOARD MEMBERS ARE ALL BOARD MEMBERS OF ONELEGACY, SO THE GRANTS HAVE BEEN DIRECTED IN A MANNER THAT WOULD FURTHER THE SUPPORTED ORGAINIZATION'S MISSION AND ACTIVITES. GRANTS MAKE UP ONLY A PORTION OF THE SUPPORT PROVIDED TO ONELEGACY BY THE FOUNDATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 35668 35668 0 0 INVESTMENT - OTHER SECURITIES 5910699 C 5910699 X PART X, LINE 2: ONELEGACY AND ONELEGACY FOUNDATION HAVE BEEN RECOGNIZED AS ORGANIZATIONS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE (IRC) AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, EXCEPT TO THE EXTENT OF UNRELATED TAXABLE INCOME AS DEFINED UNDER IRC SECTIONS 511 THROUGH 515. THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH THE PROVISIONS OF FASB ASC TOPIC 740-10, INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD OF MORE LIKLEY THAN NOT AND A MEASUREMENT PROCESS FOR FINANCIAL STATMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IN MAKING THIS ASSESSMENT. THE ORGANIZATION MUST DETERMINE WHERTHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION, BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, AND MUST ASSUME THAT THE TAX POSITION WILL BE EXAMINED BY TAXING AUTHORITIES. FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, MANAGEMENT HAS DETERMINED THAT THERE WERE NO MATERIAL UNCERTAIN INCOME TAX POSITIONS. THE ORGANIZATION FILES INFORMATION AND INCOME TAX RETURNS WITH THE INTERNAL REVENUE SERVICE (IRS) AND THE STATE OF CALIFORNIA. FOR STATE AUTHORITIES, THE STATUTE OF LIMITATIONS IS GENERALLY THREE OR FOUR YEARS; HOWEVER, THE STATUTE OF LIMITATIONS WILL REMAIN OPEN FOR ANY STATE RETURNS NOT FILED. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 3203275 0 0 0 0 0 0 3203275 0 3203275 1 0 1 1 0 0 1 THE REGENTS UCLA (SPONSORSHIPS) 10889 WILSHIRE BLVD 820 LOS ANGELES CA 90095 943067788 501(C)(3) 90166 0 SCIENTIFIC RESEARCH & FELLOWSHIP GRANTS AVA'S HEART FOUNDATION 9461 CHARLEVILLE BLVD SUITE 589 BEVERLY HILLS CA 90212 453266322 501(C)(3) 100000 0 COMMUNITY OUTREACH & EDUCATION GRANTS THE CLEVELAND CLINIC FOUNDATION 9500 EUCLID AVENUE CLEVELAND OH 44195 340714585 501(C)(3) 26321 0 SCIENTIFIC RESEARCH & FELLOWSHIP GRANTS UCLA SCHOOL OF MEDICINE BOX 951740 27-139 CHS LOS ANGELES CA 90095 956006143 501(C)(3) 130000 0 SCIENTIFIC RESEARCH & FELLOWSHIP GRANTS COMFORT ZONE CAMP 6606 WEST BROAD STREET 401 RICHMOND VA 23230 541916517 501(C)(3) 102000 0 COMMUNITY OUTREACH & EDUCATION GRANTS PASADENA TOURNAMENT OF ROSES 391 SOUTH ORANGE GROVE BLVD PASADENA CA 91184 951725190 501(C)(3) 195000 0 COMMUNITY OUTREACH & EDUCATION GRANTS CALIFORNIA INSTITUTE OF TECHNOLOGY 1200 EAST CALIFORNIA BLVD PASADENA CA 91125 951643307 501(C)(3) 14543 0 SCIENTIFIC RESEARCH & FELLOWSHIP GRANTS CHILDREN'S HOSPITAL LOS ANGELES 500 CIRCLE SEVEN DRIVE GLENDALE CA 91201 951690977 501(C)(3) 124894 0 SCIENTIFIC RESEARCH & FELLOWSHIP GRANTS UNIVERSITY OF SOUTHERN CALIFORNIA 2250 ALCAZAR ST LOS ANGELES CA 90033 501(C)(3) 18557 0 SCIENTIFIC RESEARCH & FELLOWSHIP GRANTS 9 0 PART I, LINE 2: GRANTS OF $20,000 AND ABOVE REQUIRE BOARD APPROVAL AND MUST COMPLETE OUR DETAILED GRANT APPLICATION FORM AND PROVIDE A FINAL REPORT OF HOW FUNDS WERE UTILIZED WITH THE REQUIREMENT THAT ANY UNUSED GRANT RESTRICTED FUNDS FOR SPECIFIC PROJECTS ARE RETURNED TO ONELEGACY FOUNDATION. 0 0 0 0 0 0 0 0 0 CHOWDARY P GARIMELLA CEO 0 761089 0 181875 0 173186 0 107641 0 35241 0 1259032 0 0 THOMAS D MONE CHIEF EXTERNAL AFFAIRS OFFICER AND V 474999 0 83125 0 45242 0 83858 0 21152 0 708376 0 0 0 CYNTHIA M PERLEY CFO 0 400000 0 97000 0 6764 0 67651 0 21762 0 593177 0 0 E'TIFFANY JONES COMMUNICATIONS MANAGER 111346 0 4709 0 9370 0 3106 0 26008 0 154539 0 0 0 PART I, LINE 3 ONELEGACY'S, A RELATED ORGANIZATION, HUMAN RESOURCES DEPARTMENT AND COMPENSATION COMMITTEE, AMONG OTHER THINGS, UTILIZES CONSULTANTS AND COMPENSATION BENCHMARK SOURCES AND DATA, AND BASED ON ITS OWN EVALUATION AS WELL AS INPUT FROM THE CORPORATE GOVERNANCE COMMITTEE, DETERMINES AND RECOMMENDS FOR APPROVAL TO THE BOARD THE TOTAL COMPENSATION OF CORPORATE OFFICERS. THE COMMITTEE KEEPS CONTEMPORANEOUS ONELEGACY WRITTEN MINUTES OF ALL MEETINGS, INCLUDING ALL COMPENSATION DECISIONS. THE PROCESS WAS LAST DONE IN 2023. FORM 990, PART VI, SECTION A, LINE 6 ONELEGACY, A RELATED ORGANIZATION, IS THE SOLE MEMBER OF THE ONELEGACY FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A AS SOLE MEMBER OF THE ORGANIZATION, ONELEGACY, A RELATED ORGANIZATION, ELECTS DIRECTORS AND APPROVES SIGNIFICANT DECISIONS MADE BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B AS SOLE MEMBER, ONELEGACY, A RELATED ORGANIZATION, HAS THE RIGHTS TO APPROVE CERTAIN ACTIONS BY THE BOARD, INCLUDING: APPROVAL OF AMENDMENTS TO ARTICLES AND BYLAWS; CREATION OR DISSOLUTION OF A COMMITTEE OF THE BOARD OR AN ADVISORY COMMITTEE; THE APPOINTMENT OF COMMITTEES OF THE BOARD; AND THE DISSOLUTION OF THE CORPORATION AND WINDING UP OF ITS BUSINESS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM IS PREPARED BY THE EXTERNAL TAX ACCOUNTANTS AND REVIEWED BY THE ACCOUNTING AND FINANCE MANAGER AND VICE PRESIDENT OF FINANCE AND ACCOUNTING. FOLLOWING THE REVIEW, THE VICE PRESIDENT OF FINANCE AND ACCOUNTING REVIEWS THE FORM WITH THE CEO. THE FORM IS PROVIDED AND PRESENTED TO THE AUDIT COMMITTEE FOR REVIEW AND APPROVAL. ONCE THE AUDIT COMMITTEE APPROVES THE FORM, A DRAFT IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS ANNUALLY THE COMPLIANCE OF THEIR CONFLICT OF INTEREST POLICIES THROUGH VARIOUS LEVELS OF REVIEW. HUMAN RESOURCES MONITORS EMPLOYEE CONFLICTS OF INTEREST, IF ANY. THE CEO AND VICE PRESIDENT OF FINANCE AND ACCOUNTING MONITOR THE BOARD OF DIRECTORS AND OFFICER CONFLICTS OF INTEREST, IF ANY. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE CEO, EXECUTIVE DIRECTOR, OR TOP MANAGEMENT OFFICIAL ARE DETERMINED AND PAID BY ONELEGACY, A RELATED ORGANIZATION. THE BOARD OF DIRECTORS, HUMAN RESOURCES AND COMPENSATION COMMITTEE (THE COMMITTEE), WHICH IS COMPRISED OF FOUR INDEPENDENT MEMBERS AND THE CEO (WHO RESCUES HIMSELF REGARDING HIS COMPENSATION) ANNUALLY REVIEW COMPENSATION PROGRAMS OF THE CORPORATE OFFICERS. THE COMMITTEE, AMONG OTHER THINGS, UTILIZES CONSULTANTS AND COMPENSATION BENCHMARK SOURCES AND DATA, AND BASED ON ITS OWN EVALUATION AS WELL AS INPUT FROM THE CORPORATE GOVERNANCE COMMITTEE, DETERMINES AND RECOMMENDS FOR APPROVAL TO THE BOARD THE TOTAL COMPENSATION OF CORPORATE OFFICERS. THE COMMITTEE KEEPS CONTEMPORANEOUS WRITTEN MINUTES OF ALL MEETINGS, INCLUDING ALL COMPENSATION DECISIONS. THE PROCESS WAS LAST DONE IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST DURING BUSINESS HOURS, FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). ONELEGACY 1303 W OPTICAL DRIVE AZUSA CA 91702 953138779 ORGAN AND TISSUE DONATION CA 501(C)(3) LINE 10 N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0