2026-09-11T14:28:45-05:00 2025-12-31 882730877 CHERRY BEKAERT ADVISORY LLC 250 W NOTTINGHAM SUITE 100 SAN ANTONIO TX 78209 990 2025-01-01 822697703 VIDA LEGACY FOUNDATION VIDA 7262346910 8632 FREDERICKSBURG RD 221 SAN ANTONIO TX 78240 BROOKE PERUCKI EXECUTIVE DIRECTOR 7262346910 2026-09-11 1 KIMIKO BACA P01268795 2105363200 2025 X X BROOKE PERUCKI 8632 FREDERICKSBURG RD 221 SAN ANTONIO TX 78240 5027813 0 X VIDALEGACY.ORG X 2017 TX VIDA LEGACY FOUNDATION IS DEDICATED TO HONORING THE GIFT OF LIFE THROUGH EDUCATION, OUTREACH, AND COMPASSIONATE SUPPORT FOR SOUTH TEXAS FAMILIES AFFECTED BY ORGAN DONATION. WE STRIVE TO ENSURE ORGAN DONATION IS UNDERSTOOD, VALUED, AND EMBRACED WHILE CONNECTING FAMILIES TO MEANINGFUL RESOURCES AND COMMUNITY. 3 3 0 4 0 0 36125 5025982 0 0 0 1831 0 0 36125 5027813 0 0 0 0 0 0 0 0 0 4797 74027 4797 74027 31328 4953786 183489 5136939 0 0 183489 5136939 X VIDA LEGACY FOUNDATION IS DEDICATED TO HONORING THE GIFT OF LIFE THROUGH EDUCATION, OUTREACH, AND COMPASSIONATE SUPPORT FOR SOUTH TEXAS FAMILIES AFFECTED BY ORGAN DONATION. WE STRIVE TO ENSURE ORGAN DONATION IS UNDERSTOOD, VALUED, AND EMBRACED WHILE CONNECTING FAMILIES TO MEANINGFUL RESOURCES AND COMMUNITY. 0 1 59221 DURING THE REPORTING PERIOD, VIDA LEGACY FOUNDATION FOCUSED PRIMARILY ON ESTABLISHING THE ORGANIZATIONAL INFRASTRUCTURE NECESSARY TO SUPPORT FUTURE CHARITABLE PROGRAMMING. THE FOUNDATION DEVELOPED ITS GOVERNANCE STRUCTURE, ADOPTED OPERATIONAL POLICIES AND PROCEDURES, ESTABLISHED FINANCIAL AND ADMINISTRATIVE SYSTEMS, SECURED OFFICE SPACE AND TECHNOLOGY, CREATED BRANDING AND COMMUNICATIONS MATERIALS, AND BUILT PARTNERSHIPS WITH HEALTHCARE ORGANIZATIONS AND COMMUNITY STAKEHOLDERS THROUGHOUT SOUTH TEXAS.IN ADDITION, THE FOUNDATION DESIGNED ITS INITIAL CHARITABLE PROGRAMS, DEVELOPED ELIGIBILITY CRITERIA AND APPLICATION PROCESSES, IDENTIFIED PILOT HOSPITAL PARTNERS, ESTABLISHED FINANCIAL ASSISTANCE GUIDELINES, AND CREATED PROCEDURES FOR PROGRAM IMPLEMENTATION, EVALUATION, AND REPORTING.DIRECT PROGRAM SERVICES HAD NOT OFFICIALLY COMMENCED DURING THIS REPORTING PERIOD. THE FOUNDATION ANTICIPATES LAUNCHING ITS PILOT FAMILY ASSISTANCE PROGRAM IN LATE 2026, INITIALLY PARTNERING WITH THREE HOSPITALS TO PROVIDE FINANCIAL ASSISTANCE AND SUPPORTIVE RESOURCES TO FAMILIES IMPACTED BY ORGAN DONATION. THESE ORGANIZATIONAL DEVELOPMENT ACTIVITIES WERE ESSENTIAL TO ENSURING THAT FUTURE CHARITABLE PROGRAMS ARE SUSTAINABLE, COMPLIANT, AND CAPABLE OF DELIVERING MEANINGFUL IMPACT TO THE COMMUNITIES THE FOUNDATION SERVES. 59221 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 1 0 0 1 0 1 1 0 0 1 1 1 1 0 0 1 1 0 X X VILMA GONZALEZ 7262346910 8632 FREDERICKSBURG RD 221 SAN ANTONIO TX 78240 JOSEPH NESPRAL EX-OFFICIO [THRU 7/24/25] 1.00 40.00 X 0 439644 19821 MARILOU A DONLEY VICE PRESIDENT [THRU 7/24/25] 1.00 40.00 X X 0 318198 25294 BRUCE MITCHELL BOARD MEMBER 1.00 0.00 X 0 0 0 KERMIT SPEEG BOARD MEMBER [THRU 11/2025] 1.00 0.00 X 0 0 0 LARRY EISENBERG CHAIR [THRU 11/2025] 1.00 0.00 X X 0 0 0 KERMIT SPEEG CHAIR [FROM 11/2025] 1.00 0.00 X X 0 0 0 JENNIFER MILTON SECRETARY 1.00 0.00 X X 0 0 0 0 757842 45115 0 0 1 0 0 5000000 25982 5025982 1831 1831 5027813 0 0 1831 71335 57068 14267 2600 2080 520 48 38 10 44 35 9 74027 59221 14806 0 183489 1137642 0 3999297 183489 5136939 0 0 X 0 0 0 0 183489 5136939 183489 5136939 183489 5136939 4953786 -2534 2198 0 X 0 0 0 X 23138 10834 8775 36125 5025982 5104854 23138 10834 8775 36125 5025982 5104854 5104854 1831 1831 5106685 0.99960 1.00000 X SCHEDULE A, PART I: ALTHOUGH THE IRS PREVIOUSLY RECOGNIZED THAT THE FOUNDATION WAS A SUPPORTING ORGANIZATION WITHIN THE MEANING OF SECTION 509(A)(3), IT DETERMINED THAT BASED ON ITS HISTORIC LEVELS OF SUPPORT IT WOULD ALSO QUALIFY AS A PUBLIC CHARITY UNDER SECTION 509(A)(1). SO ON AUGUST 20, 2025 THE FOUNDATION AMENDED ITS CERTIFICATE OF FORMATION TO REMOVE PROVISIONS THAT WERE REQUIRED TO QUALIFY AS A 509(A)(3) SUPPORTING ORGANIZATION AND IS CURRENTLY PREPARING A FORM 8940 REQUEST FOR MISCELLANEOUS DETERMINATION FOR THE IRS TO FORMALLY RECOGNIZE IT AS A SECTION 509(A)(1) ORGANIZATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 0 JOSEPH NESPRAL EX-OFFICIO [THRU 7/24/25] 0 406144 0 33500 0 0 0 10437 0 9384 0 459465 0 0 MARILOU A DONLEY VICE PRESIDENT [THRU 7/24/25] 0 289698 0 28500 0 0 0 15910 0 9384 0 343492 0 0 SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION VIDA LEGACY FOUNDATION (F/K/A TOSA FOUNDATION) 8632 FREDERICKSBURG RD, SUITE 221 SAN ANTONIO, TX 78240 EMPLOYER IDENTIFICATION NUMBER: 82-2697703 FOR THE YEAR ENDING DECEMBER 31, 2025 TOSA FOUNDATION IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A)-1(F) FORM 990, PART III, LINE 3 TRANSITIONED FROM A SUPPORTING ORGANIZATION TO ESTABLISHING ORGANIZATIONAL INFRASTRUCTURE IN ANTICIPATION OF LAUNCHING A PILOT FAMILY ASSISTANCE PROGRAM, DUE TO BEGIN LATE 2026, INITIALLY PARTNERING WITH THREE HOSPITALS TO PROVIDE FINANCIAL ASSISTANCE AND SUPPORTIVE RESOURCES TO FAMILIES IMPACTED BY ORGAN DONATION. THESE ORGANIZATIONAL DEVELOPMENT ACTIVITIES WERE ESSENTIAL TO ENSURING THAT FUTURE CHARITABLE PROGRAMS ARE SUSTAINABLE, COMPLIANT, AND CAPABLE OF DELIVERING MEANINGFUL IMPACT TO THE COMMUNITIES THE FOUNDATION SERVES. FORM 990, PART VI, SECTION A, LINE 4 ON AUGUST 20, 2025, THE FOUNDATION FILED AN AMENDMENT TO ITS CERTIFICATE OF FORMATION THAT CHANGED ITS NAME TO VIDA LEGACY FOUNDATION AND REMOVED ALL PROVISIONS THAT PREVIOUSLY ESTABLISHED A SUPPORTING ORGANIZATION RELATIONSHIP WITH TEXAS ORGAN SHARING ALLIANCE. AS BEFORE, THE FOUNDATION'S AMENDED PURPOSE CLAUSE PROVIDES THAT IT IS ORGANIZED AND AT ALL TIMES SHALL BE EXCLUSIVELY OPERATED FOR CHARITABLE, SCIENTIFIC, AND/OR EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3). HOWEVER, THE AMENDED PURPOSE CLAUSE NO LONGER SPECIFICALLY REQUIRES THE FOUNDATION TO SUPPORT THE TEXAS ORGAN SHARING ALLIANCE. FORM 990, PART VI, SECTION A, LINE 7A FROM DATE OF FORMATION THROUGH AUGUST 19, 2025, MEMBERS OF THE GOVERNING BOARD WERE NOMINATED BY THE BOARD DEVELOPMENT COMMITTEE OF TEXAS ORGAN SHARING ALLIANCE [TOSA] AND THEN VOTED ON BY TOSA'S EXISTING BOARD. AS OF AUGUST 20, 2025, THIS CEASED TO BE THE CASE, WHEN THE VIDA LEGACY FOUNDATION CERTIFICATE OF FORMATION WAS AMENDED. FORM 990, PART VI, SECTION B, LINE 11B THE CHAIR SIGNS THE FORM 990 AFTER THE GOVERNING BOARD HAS REVIEWED AND APPROVED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES OFFICERS AND BOARD MEMBERS TO SIGN A CONFLICT OF INTEREST STATEMENT ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DECIDED BY THE GOVERNING BOARD, BASED ON A PAY SCALE FORMED WITH THE USAGE OF NATIONWIDE ORGAN PROCUREMENT ORGANIZATION BENCHMARKS AND LOCAL MARKET TRENDS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. TEXAS ORGAN SHARING ALLIANCE 5051 HAMILTON WOLFE DR SAN ANTONIO TX 782294455 741849716 PROMOTE AND IMPLEMENT ORGAN DONATION TX 501(C)(3) LINE 10 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 TEXAS ORGAN SHARING ALLIANCE C 5000000 FMV