Abel Foundation
The Abel Foundation is a private foundation based in Lincoln, Nebraska. It provides financial support to nonprofit organizations in communities where NEBCO and its affiliated companies operate, with an emphasis on Nebraska projects that benefit local communities.
Abel Foundation at a glance
In short: Abel Foundation gave $4.1M across 92 grants in 2025 (avg $44K), mostly in Nebraska. 45% of 2025 grantees were new. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $4,088,958
- +5.2% vs 2024
- Grants made (2025)
- 92
- -3.2% vs 2024
- Average grant
- $44,445
- +8.7% vs 2024
- Median grant
- $10,000
- Total assets
- $14,096,257
- +0.8% vs 2024
- New grantees (estimate)
- 45% first-time grantees (34 of 76, 2025)
- Primary geography
- Nebraska (98% of itemized 2025 grant dollars)
- Latest 990 filing
- Form 990-PF, 2025 View filing
Data from IRS Form 990-PF, 2025; updated October 2026. New grantees are estimated by matching recipient names across years (methodology).
How to apply to Abel Foundation
- How to Apply
-
The 2024 filing directs applicants to the foundation’s website for application information and lists the contact as Co. Max Rodenburg, Abel Foundation.
- Review Cycle
- None listed on the 2024 filing.
- Deadline
- None listed on the 2024 filing.
- Contact
Application contact: Co Max Rodenburg Abel Foundation
Mailing address: PO Box 80268, Lincoln, NE 68501
Phone: (402) 434-1212
Website: https://www.abelfoundation.org
Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.
Open Grants
1 open opportunity from Abel Foundation
Who Abel Foundation funds
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2025
The largest 2025 recipient was University of Nebraska Foundation ($983K across 2 grants). Together the top 10 received $3.3M.
Grant Size Distribution
369 grants across all recorded years
The most common grant size was under $50K: 321 grants of 369 (87%).
Geographic Focus
Where this funder awards grants
The foundation says it supports nonprofits in communities where NEBCO and its affiliated companies have operations. Its website highlights Nebraska projects. In 2025, 98% of grant dollars went to recipients in Nebraska; the remaining listed shares were 1% in New York and 0% each in California, Iowa, and Missouri.
Grant Distribution by State
Share of 2025 grant dollars across all 92 itemized grants.
Cities
Is Abel Foundation open to new grantees?
45%
first-time grantees, 2025
In 2025, 34 of 76 grantees (45%) were first-time recipients. First grants averaged $19K; repeat grants $82K. How we count
Medians: $4K first-time, $15K repeat.
- 41% of 2025 grantees were also funded in 2024. Method
- Giving grew 198% from 2022 to 2025. Method
- In 2025 it paid out 397% of its IRS minimum distribution (the 5% rule). Method
Estimate from itemized grant lists in IRS Form 990-PF filings (2020–2025). Recipient names are matched across years, so a renamed or misspelled grantee can look new; grants to individuals are left out. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2020 to 2025, annual grant giving ranged from $555K (2020) to $4.1M (2025). In 2025 it made 92 grants totaling $4.1M.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| University of Nebraska Foundation Lincoln, NE | Capital Campaign | $933,333 |
| Malone Community Center Lincoln, NE | Capital Campaign | $750,000 |
| Lincoln Youth Complex Lincoln, NE | Capital Campaign | $500,000 |
| Cultural Centers of Lincoln Lincoln, NE | Capital Campaign | $333,333 |
| Lincoln Parks Foundation Lincoln, NE | Capital Campaign | $250,000 |
| Nebraska Game & Parks Foundation Lincoln, NE | General Fund | $100,000 |
| Family Service Lincoln Lincoln, NE | Capital Campaign | $83,333 |
| Kearney Area Community Foundation Kearney, NE | General Fund | $70,000 |
| Lincoln Community Foundation Lincoln, NE | General Fund | $66,200 |
| University of Nebraska Foundation Lincoln, NE | Capital Campaign | $50,000 |
Ready to take the next step with Abel Foundation?
Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income | Distributable Amount |
|---|---|---|---|---|---|---|---|---|
| 2025 | $14,096,257 | $4,360,549 | $4,249,346 | $4,088,958 | 92 | $4,088,958 | $1,680,251 | $1,029,734 |
| 2024 | $13,985,054 | $3,760,643 | $4,064,317 | $3,886,035 | 95 | $3,886,035 | $1,966,264 | $905,056 |
| 2023 | $14,288,728 | $4,633,536 | $1,880,979 | $1,765,698 | 65 | $1,765,698 | $1,293,416 | $677,466 |
| 2022 | $11,536,171 | $1,890,024 | $1,394,684 | $1,373,710 | 67 | $1,373,710 | $1,014,074 | $763,533 |
| 2021 | $11,040,831 | $1,682,793 | $659,481 | $649,834 | 50 | $649,834 | $994,531 | $783,068 |
| 2020 | $10,017,519 | $516,563 | $559,177 | $555,233 | 63 | — | $516,563 | $606,629 |
Under IRS private-foundation payout rules, Abel Foundation reported a distributable amount of $1.0M for 2025 — the minimum it must pay out in qualifying distributions.
Research compiled by Grantable AI from public sources. Last updated October 2026.
Mission & Focus Areas
The foundation’s mission is to provide financial support for nonprofit organizations located in communities where NEBCO and its affiliated companies have operations. Its website describes an emphasis on “bricks and mortar” community projects, support for arts and humanities through education, performance, and creativity, conservation, education from early childhood through post-secondary levels, and human services. The website notes that agencies receiving United Way funding for specific programs should not apply to the foundation for support for those programs.
Recent grantees illustrate the range of organizations supported. The University of Nebraska Foundation says it grows relationships and resources to enable the university to change lives and save lives. Malone Community Center describes its mission as addressing multigenerational poverty in Lincoln while honoring African-American heritage. Lincoln Youth Complex says it promotes, supports, and educates youth through a multi-sport complex, with an emphasis on softball and baseball. The Food Bank of Lincoln says it meets emergency food needs across 16 counties in southeast Nebraska.
Grantmaking
In 2025, the foundation reported 92 grants totaling $4,088,958. Grants ranged from $100 to $933,333, with a median award of $10,000. The largest listed awards included $933,333 to the University of Nebraska Foundation for a capital campaign, $750,000 to Malone Community Center for a capital campaign, $500,000 to Lincoln Youth Complex for a capital campaign, $333,333 to Cultural Centers of Lincoln for a capital campaign, and $250,000 to Lincoln Parks Foundation for a capital campaign.
The foundation’s grant program information describes support for nonprofit organizations in Nebraska, particularly in Lincoln and Lancaster County. It identifies non-501(c)(3) organizations and individuals as ineligible. Its 2024 filing says it does not restrict giving to preselected organizations. The filing directs applicants to the foundation’s website for application information, lists no deadline, and states that there are no restrictions on awards.
Leadership & Key People
Leadership team and compensation from IRS filings
The 2025 filing lists James P. Abel as president; Kayla Abel, John C. Abel, Philip C. Abel, Mary Abel, and Jack P. Abel as directors; Max Rodenburg as vice president and secretary; and Bryan D. Murray as treasurer.
Abel Foundation is led by James P. Abel, President on every filing since 2020; 1 of 8 officers listed in 2025 is compensated.
Officers on the 2025 filing
James P. Abel
President
On filings since 2020
1 hr/week
No compensation reported
John C. Abel
Director
On filings since 2020
1 hr/week
No compensation reported
Mary Abel
Director
On filings since 2020
1 hr/week
No compensation reported
Kayla Abel
Director
On filings since 2022
1 hr/week
No compensation reported
Philip C. Abel
Director
On filings since 2022
1 hr/week
No compensation reported
Jack P. Abel
Director
On filings since 2023
1 hr/week
No compensation reported
Max Rodenburg
Vice President & Secretary
Vice President, Secretary & Treasurer → Vice President & Secretary, 2023
On filings since 2022
10 hrs/week
$100K (2023) → $118K (2025)
Bryan D. Murray
Treasurer
On filings since 2023
1 hr/week
No compensation reported
Former officers (4)
- Former: Shannon Doering (2020–2021) — Vice President & Treasurer
- Former: Stan Maly (2021) — Vice President & Secretary
- Former: Elizabeth N. Abel (2020) — Director
- Former: Ross McCown (2020) — Vice President & Secretary
Data from IRS Form 990 filings, 2020–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Compensation Overview
From 2025 IRS filing
The highest reported compensation on the 2025 filing was $118K, to Max Rodenburg (VP/Sec).
Frequently asked questions about Abel Foundation
How much does Abel Foundation give each year?
Abel Foundation gave $4.1M across 92 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $3.9M across 95 grants.
What is Abel Foundation's typical grant size?
Abel Foundation's median grant in 2025 was $10,000, and its average grant was $44,445, across 92 grants on its 2025 IRS Form 990-PF. Organizations receiving their first grant from Abel Foundation that year got $19K on average.
Where does Abel Foundation give grants?
Abel Foundation gives mostly in Nebraska: 98% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The most frequent recipient cities were Lincoln, NE (70 grants), Omaha, NE (7 grants), Kearney, NE (2 grants) and New York, NY (2 grants).
Does Abel Foundation give general operating support?
Yes: 57% of Abel Foundation's 2025 grants with a stated purpose (52 of 92) were for general or operating support, per its 2025 IRS Form 990-PF. Recurring purposes include "Program Support" (23 grants) and "Capital Campaign" (17 grants).
Who are Abel Foundation's largest grantees?
Abel Foundation's largest 2025 grantees include University of Nebraska Foundation ($983,333 across 2 grants), Malone Community Center ($785,000 across 3 grants) and Lincoln Youth Complex ($500,000), according to its 2025 IRS Form 990-PF. Together they received 55% of its itemized 2025 grant dollars.
How large is Abel Foundation?
Abel Foundation reported $14.1M in total assets on its 2025 IRS Form 990-PF. It paid out $4.1M in qualifying distributions that year, against a required minimum of $1.0M (roughly 5% of its investment assets).
What does Abel Foundation fund?
The foundation’s mission is to provide financial support for nonprofit organizations located in communities where NEBCO and its affiliated companies have operations. See mission & focus areas ↑
How do I apply for a grant from Abel Foundation?
The 2024 filing directs applicants to the foundation’s website for application information and lists the contact as Co. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑
What is Abel Foundation's EIN?
Abel Foundation's EIN (Employer Identification Number) is 47-6041771. IRS Form 990 filing data is available on this page for 2020–2025.
Data last updated October 2026. Sourced from IRS Form 990-PF filings. Research dossier generated October 2026.
Data update history
(7)
When this profile's IRS filing data changed on Grantable
- Updated Form 990-PF for fiscal year 2020 (received by the IRS June 8, 2021)
- Updated Form 990-PF for fiscal year 2021 (received by the IRS May 13, 2022)
- Updated Form 990-PF for fiscal year 2022 (received by the IRS May 10, 2023)
- Updated Form 990-PF for fiscal year 2023 (received by the IRS April 18, 2024)
- Updated Form 990-PF for fiscal year 2024 (received by the IRS April 15, 2025)
- Updated Form 990-PF for fiscal year 2025 (received by the IRS April 1, 2026)
- IRS filings on file for fiscal years 2020–2025
Explore Open Grants
Browse active grant opportunities in Abel Foundation's focus areas in our free grants database
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Cite this profile
Grantable. (2026). Abel Foundation funder profile. GrantGraph. Retrieved October 15, 2026, from https://grantable.co/funders/abel-foundation-morg_2cfba75f36684b5d935f719998058c0a
BibTeX
@misc{grantable_476041771_2026,
author = {{Grantable}},
title = {{Abel Foundation funder profile}},
howpublished = {GrantGraph},
year = {2026},
url = {https://grantable.co/funders/abel-foundation-morg_2cfba75f36684b5d935f719998058c0a},
note = {Accessed 2026-10-15. Data licensed CC BY 4.0}
}The figures on this page are open data under CC BY 4.0: reuse them with credit to Grantable and a link. Download the data.
Figures come from Abel Foundation's IRS filings (methodology). AI-written summaries, news items and logos are not covered by the open licence. Spot an error? Email hello@grantable.co.
Abel Foundation down — hundreds of funders to go?