Blue Reef Foundation

Private foundation · Grantmaker Canyon Cntry, CA EIN: 88-3025443

Blue Reef Foundation is a private foundation, based in Canyon Cntry, CA. IRS filing data is available from 2022 through 2025. In 2025, it awarded 1 grant totaling $40K.

Key facts about Blue Reef Foundation

In short: Blue Reef Foundation gave $40K across 1 grant in 2025 (avg $40K), mostly in New York. Source: 2025 IRS Form 990-PF.

EIN
88-3025443
Latest 990 filing
Form 990-PF, 2025
Annual giving (2025)
$40,000
Grants made (2025)
1
Average grant
$40,000
Median grant
$40,000
Primary geography
New York (100% of itemized 2025 grant dollars)

Data from IRS Form 990-PF, 2025; updated September 2026.

Financial Overview

From 2025 IRS Form 990-PF · View filing

Total Assets

—

-100.0% YoY

Annual Giving

$40K

+8.2% YoY

Grant Count

1

+0.0% YoY

Avg Grant Size

$40K

+8.2% YoY

Under IRS private-foundation payout rules, Blue Reef Foundation reported a distributable amount of $867 for 2025 — the minimum it must pay out in qualifying distributions.

How Blue Reef Foundation gives

  • Giving grew 700% from 2022 to 2025. Method
  • In 2025 it paid out well above its IRS minimum distribution (the 5% rule). Method

From the foundation's IRS Form 990-PF filings. Methodology.

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

2states

Share of all 1 itemized 2025 grant dollars.

Cities

Long Island CityBostonNew York

Giving Over Time

Total grant dollars and number of grants per year

$0$10K$20K$30K$40K1 grants20221 grants20231 grants20241 grants2025

From 2022 to 2025, annual grant giving ranged from $5K (2022) to $40K (2025). In 2025 it made 1 grant totaling $40K.

Grant Insights

How this funder distributes its grants

Top Recipients

Top 1 recipients in 2025

Undue Medical Debt: $40KUndue Medical Debt$40K

The largest 2025 recipient was Undue Medical Debt ($40K).

Grant Size Distribution

4 grants across all recorded years

4<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 4 grants of 4 (100%).

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
Undue Medical Debt Long island City, NYDonation for the further their purpose to provide relief of medical debt.$40,000

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
$0$20K$40K$60K2022202320242025
Metric202520242023
Total Assets—$17,368$17,217
Revenue$40,719$36,971$31,645
Expenses$40,237$36,791$21,361
Qualifying Distributions$40,000$36,971$21,126
Net Investment Income———
Distributable Amount$867$852—

Data update history

When this profile's IRS filing data changed on Grantable

  1. Updated Form 990-PF for fiscal year 2022 (received by the IRS November 14, 2023)
  2. Updated Form 990-PF for fiscal year 2023 (received by the IRS April 7, 2024)
  3. Updated Form 990-PF for fiscal year 2024 (received by the IRS April 4, 2025)
  4. Updated Form 990-PF for fiscal year 2025 (received by the IRS April 7, 2026)
  5. IRS filings on file for fiscal years 2022–2025

Leadership & Key People

Officers and directors from IRS filings

Blue Reef Foundation's 2025 filing lists 2 officers; none of the 2 officers listed in 2025 report compensation.

Officers on the 2025 filing

  • Susan M. Weber

    Director

    Trustee → Director, 2024

    On filings since 2022

    1 hr/week

    No compensation reported

  • Jeffrey J. Lewis

    Founder

    Trustee → Founder, 2023

    On filings since 2022

    1 hr/week

    No compensation reported

Data from IRS Form 990 filings, 2022–2025. "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 Blue Reef Foundation

How much does Blue Reef Foundation give each year?

Blue Reef Foundation gave $40K across 1 grant in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $37K across 1 grant.

Where does Blue Reef Foundation operate?

Blue Reef Foundation has awarded grants in Massachusetts, New York.

How much is Blue Reef Foundation required to give away each year?

Private foundations must generally distribute about 5% of their assets annually. For 2025, Blue Reef Foundation reported a distributable amount of $867 on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.

What is Blue Reef Foundation's EIN?

Blue Reef Foundation's EIN (Employer Identification Number) is 88-3025443. IRS Form 990 filing data is available on this page for 2022–2025.

Data last updated September 2026. Sourced from IRS Form 990-PF filings.

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