Betty James and Walter S
Betty James and Walter S is a private foundation focused on Human Services, based in Spartanburg, SC. IRS filing data is available from 2020 through 2024. As of 2024, the organization holds $1.1M in total assets. In 2024, it awarded 8 grants totaling $25K. Net investment income was $224K.
Betty James and Walter S at a glance
In short: Betty James and Walter S gave $25K across 8 grants in 2024 (avg $3K), mostly in South Carolina. Source: 2024 IRS Form 990-PF.
- Annual giving (2024)
- $25,000
- +68.9% vs 2023
- Grants made (2024)
- 8
- -20.0% vs 2023
- Average grant
- $3,125
- +111.1% vs 2023
- Median grant
- $1,500
- Total assets
- $1,055,255
- +91.9% vs 2023
- Primary geography
- South Carolina (90% of itemized 2024 grant dollars)
- Latest 990 filing
- Form 990-PF, 2024 View filing
Data from IRS Form 990-PF, 2024; updated September 2026.
Who Betty James and Walter S funds
How this funder distributes its grants
Top Recipients
Top 8 recipients in 2024
The largest 2024 recipient was Spartanburg County Foundation ($14K). Together the top 8 received $25K.
Grant Size Distribution
50 grants across all recorded years
The most common grant size was under $50K: 50 grants of 50 (100%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of 2024 grant dollars across all 8 itemized grants.
Cities
How Betty James and Walter S gives
- Giving grew 150% from 2021 to 2024. Method
- In 2024 it paid out 129% of its IRS minimum distribution (the 5% rule). Method
From the foundation's IRS Form 990-PF filings. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2020 to 2024, annual grant giving ranged from $7K (2022) to $25K (2024). In 2024 it made 8 grants totaling $25K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Spartanburg County Foundation Spartanburg, SC | General Operating Support | $14,000 |
| Oakwood Cemetary Spartanburg, SC | General Operating Support | $3,000 |
| Garden Conservancy Garrison, NY | General Operating Support | $2,500 |
| Spartanburg Day School Spartanburg, SC | General Operating Support | $2,000 |
| Group of 100 Spartanburg, SC | General Operating Support | $1,000 |
| Spartanburg Community College Foundation Spartanburg, SC | Culinary Fund and Horticultural School | $1,000 |
| Hatcher Garden Spartanburg, SC | Twilight in the Garden | $1,000 |
| Men's Garden Club Spartanburg, SC | Tree Planting Project | $500 |
Ready to take the next step with Betty James and Walter S?
Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income | Distributable Amount |
|---|---|---|---|---|---|---|---|---|
| 2024 | $1,055,255 | $989,112 | $228,318 | $25,000 | 8 | $28,500 | $224,147 | $22,112 |
| 2023 | $549,889 | $252,880 | $239,087 | $14,800 | 10 | $21,796 | $14,635 | $13,887 |
| 2022 | $491,284 | $222,968 | $192,715 | $6,700 | 7 | $9,811 | $11,568 | $14,810 |
| 2021 | $281,497 | $295,551 | $369,318 | $10,000 | 10 | $10,000 | — | $15,600 |
| 2020 | $279,802 | $248,000 | $301,126 | $18,500 | 15 | — | — | $9,650 |
Under IRS private-foundation payout rules, Betty James and Walter S reported a distributable amount of $22K for 2024 — the minimum it must pay out in qualifying distributions.
Leadership & Key People
Officers and directors from IRS filings
Betty James and Walter S's 2024 filing lists 3 officers; none of the 3 officers listed in 2024 report compensation.
Officers on the 2024 filing
Betty J. Montgomery
Trustee
On filings since 2020
0.5 hrs/week
No compensation reported
Lillian M. Lilly
Trustee
On filings since 2020
0.5 hrs/week
No compensation reported
Walter S. Montgomery Jr.
Trustee
On filings since 2020
0.5 hrs/week
No compensation reported
Data from IRS Form 990 filings, 2020–2024. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Frequently asked questions about Betty James and Walter S
How much does Betty James and Walter S give each year?
Betty James and Walter S gave $25K across 8 grants in 2024, according to its 2024 IRS Form 990-PF. In 2023 it gave $15K across 10 grants.
What is Betty James and Walter S's typical grant size?
Betty James and Walter S's median grant in 2024 was $1,500, and its average grant was $3,125, across 8 grants on its 2024 IRS Form 990-PF.
Where does Betty James and Walter S give grants?
Betty James and Walter S gives mostly in South Carolina: 90% of the grant dollars itemized on its 2024 IRS Form 990-PF went to recipients there. The next largest state was New York (10%). The most frequent recipient cities were Spartanburg, SC (7 grants).
Does Betty James and Walter S give general operating support?
Yes: 63% of Betty James and Walter S's 2024 grants with a stated purpose (5 of 8) were for general or operating support, per its 2024 IRS Form 990-PF.
Who are Betty James and Walter S's largest grantees?
Betty James and Walter S's largest 2024 grantees include Spartanburg County Foundation ($14,000), Oakwood Cemetary ($3,000) and Garden Conservancy ($2,500), according to its 2024 IRS Form 990-PF. Together they received 78% of its itemized 2024 grant dollars.
How large is Betty James and Walter S?
Betty James and Walter S reported $1.1M in total assets on its 2024 IRS Form 990-PF. It paid out $29K in qualifying distributions that year, against a required minimum of $22K (roughly 5% of its investment assets).
What is Betty James and Walter S?
Betty James and Walter S is a private foundation focused on Human Services, based in Spartanburg, SC. It holds $1.1M in total assets as of 2024.
What is Betty James and Walter S's EIN?
Betty James and Walter S's EIN (Employer Identification Number) is 26-6131275. IRS Form 990 filing data is available on this page for 2020–2024.
Data last updated September 2026. Sourced from IRS Form 990-PF filings.
Data update history
(1)
When this profile's IRS filing data changed on Grantable
- IRS filings on file for fiscal years 2020–2024
Explore Open Grants
Browse active grant opportunities in Betty James and Walter S's focus areas in our free grants database
Similar Funders
Funders that support many of the same organizations
Black & Phillips Foundation Inc
Spartanburg, SC
The foundation supports a range of charitable work, including arts, education, health care, housing, community philanthropy, and conservation, with most funding going to South Carolina. Its 2026 grants ranged from $300 to $12,636, with a median of $2,500. It funds only preselected organizations and does not accept unsolicited requests.
Assets
$1.2M
Grants
54
Total Given
$204K
Betty & James K Stone Foundation
Wellford, SC
The foundation supports education and general operations, along with community services, arts, conservation, and recreation, with most funding going to South Carolina organizations. Its 2025 grants ranged from $66 to $65,100, with a median of $1,000. It funds only preselected organizations and does not accept unsolicited requests.
Assets
$5.2M
Grants
48
Total Given
$305K
Rose and Walter Montgomery Foundation
Spartanburg, SC
The foundation supports South Carolina nonprofits, with recent grants for philanthropy, education, arts and culture, scholarships, and general operating needs. In 2024, grants ranged from $5,000 to $137,500, with a median of $21,250. It accepts written requests; no deadline is listed.
Assets
$7.3M
Grants
6
Total Given
$250K
Anna M Black Charitable Foundation
Spartanburg, SC
Assets
$659K
Grants
44
Total Given
$57K
Arkwright Foundation
Spartanburg, SC
The Arkwright Foundation supports charitable organizations working in education, health and dental services, community assistance, arts and culture, and food access, primarily in South Carolina. Its 2024 grants ranged from $50 to $273,700, with a median of $2,000; charitable organizations may contact the foundation by letter, personal visit, or phone call, and no deadline is listed.
Assets
$16.8M
Grants
101
Total Given
$970K
Gibbs Charitable Foundation
Spartanburg, SC
The foundation supports a range of charitable organizations, including churches, sports groups, colleges, and health-related organizations; in 2025, grants ranged from $250 to $312,000, with a median of $10,000. Most funding went to South Carolina recipients, especially in the Spartanburg area, with smaller shares going to Washington, DC, and Florida. It funds only preselected organizations and does not accept unsolicited requests.
Assets
$43K
Grants
26
Total Given
$785K
More similar funders
More Funders in South Carolina
The filing figures on this page are open data under CC BY 4.0. About GrantGraph Open
Figures come from Betty James and Walter S'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.
Betty James and Walter S down — hundreds of funders to go?