Brookes Foundation

Private foundation · Grantmaker Sanibel, FL EIN: 82-3713971

Brookes Foundation is a private foundation, based in Sanibel, FL. IRS filing data is available from 2020 through 2024. As of 2024, the organization holds $1.6M in total assets. In 2024, it awarded 5 grants totaling $100K. Net investment income was $53K.

Key facts about Brookes Foundation

In short: Brookes Foundation gave $100K across 5 grants in 2024 (avg $20K), mostly in Colorado. Source: 2024 IRS Form 990-PF.

EIN
82-3713971
Latest 990 filing
Form 990-PF, 2024
Annual giving (2024)
$100,000
Grants made (2024)
5
Average grant
$20,000
Median grant
$10,000
Total assets
$1,580,219
Primary geography
Colorado (100% of itemized 2024 grant dollars)

Data from IRS Form 990-PF, 2024; updated September 2026.

Financial Overview

From 2024 IRS Form 990-PF · View filing

Total Assets

$1.6M

+3.9% YoY

Annual Giving

$100K

+9.9% YoY

Grant Count

5

+0.0% YoY

Avg Grant Size

$20K

+9.9% YoY

Under IRS private-foundation payout rules, Brookes Foundation reported a distributable amount of $47K for 2024 — the minimum it must pay out in qualifying distributions.

How Brookes Foundation gives

  • Giving held roughly steady from 2021 to 2024 (+13%). Method
  • In 2024 it paid out 214% of 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

1state

Share of 2024 grant dollars across all 5 itemized grants.

States

Cities

DenverAuroraEnglewoodGreenwood Village

Giving Over Time

Total grant dollars and number of grants per year

$0$25K$50K$75K$100K5 grants2020 5 grants2021 5 grants2022 5 grants2023 5 grants2024

From 2020 to 2024, annual grant giving ranged from $81K (2020) to $100K (2024). In 2024 it made 5 grants totaling $100K.

Grant Insights

How this funder distributes its grants

Top Recipients

Top 5 recipients in 2024

The Challenge Foundation: $65KThe Challenge Foundation$65KColorado Uplift: $15KColorado Uplift$15KChildren's Hospital Colorado Founda: $10KChildren's Hospital ColoradoFounda$10KAlliance for Choice in Education: $5KAlliance for Choice inEducation$5KColorado Open Golf Foundation: $5KColorado Open Golf Foundation$5K

The largest 2024 recipient was The Challenge Foundation ($65K). Together the top 5 received $100K.

Grant Size Distribution

25 grants across all recorded years

21<$50K4$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 21 grants of 25 (84%).

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
The Challenge Foundation Englewood, COSupport Scholars$65,000
Colorado Uplift Denver, COSupport Program for Urban Youth$15,000
Children's Hospital Colorado Founda Aurora, COSupport Program$10,000
Alliance for Choice in Education Greenwood Village, COSupport Low Income Families Education$5,000
Colorado Open Golf Foundation Denver, COSupport 1ST Tee Golf School Programs$5,000

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$100K$200K$300K2020 2021 2022 2023 2024
Metric202420232022
Total Assets$1,580,219$1,520,353$1,560,817
Revenue$188,012$75,868$28,640
Expenses$128,148$116,332$112,681
Qualifying Distributions$100,000$91,000$90,000
Net Investment Income$52,924$29,268$10,377
Distributable Amount$46,684$88,720$90,925

Data update history

When this profile's IRS filing data changed on Grantable

  1. IRS filings on file for fiscal years 2020–2024

Leadership & Key People

Officers and directors from IRS filings

Brookes Foundation is led by Leslie B. Corneliuson, President & Director on every filing since 2020; none of the 3 officers listed in 2024 report compensation.

Officers on the 2024 filing

  • Leslie B. Corneliuson

    President & Director

    On filings since 2020

    No compensation reported

  • Eric W. Corneliuson

    Vice President & Director

    On filings since 2020

    No compensation reported

  • Kari Davis

    Secretary & Director

    On filings since 2020

    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 Brookes Foundation

How much does Brookes Foundation give each year?

Brookes Foundation gave $100K across 5 grants in 2024, according to its 2024 IRS Form 990-PF. In 2023 it gave $91K across 5 grants.

What is Brookes Foundation's typical grant size?

Brookes Foundation's median grant in 2024 was $10,000, and its average grant was $20,000, across 5 grants on its 2024 IRS Form 990-PF.

Where does Brookes Foundation give grants?

Brookes Foundation gives mostly in Colorado: 100% of the grant dollars itemized on its 2024 IRS Form 990-PF went to recipients there. The most frequent recipient cities were Denver, CO (2 grants).

Does Brookes Foundation give general operating support?

Not in 2024: none of the 5 grants with a stated purpose on Brookes Foundation's 2024 IRS Form 990-PF were described as general or operating support.

Who are Brookes Foundation's largest grantees?

Brookes Foundation's largest 2024 grantees include The Challenge Foundation ($65,000), Colorado Uplift ($15,000) and Children's Hospital Colorado Founda ($10,000), according to its 2024 IRS Form 990-PF. Together they received 90% of its itemized 2024 grant dollars.

How large is Brookes Foundation?

Brookes Foundation reported $1.6M in total assets on its 2024 IRS Form 990-PF. It paid out $100K in qualifying distributions that year, against a required minimum of $47K (roughly 5% of its investment assets).

What is Brookes Foundation's EIN?

Brookes Foundation's EIN (Employer Identification Number) is 82-3713971. 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.

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