David J & Mary L
David J & Mary L is a private foundation, based in Oakland, CA. IRS filing data is available from 2020 through 2024. As of 2024, the organization holds $8.4M in total assets. In 2024, it awarded 2 grants totaling $516K. Net investment income was $229K.
David J & Mary L at a glance
In short: David J & Mary L gave $516K across 2 grants in 2024 (avg $258K), mostly in California. Source: 2024 IRS Form 990-PF.
- Annual giving (2024)
- $515,796
- -41.6% vs 2023
- Grants made (2024)
- 2
- -71.4% vs 2023
- Average grant
- $257,898
- +104.5% vs 2023
- Median grant
- $257,898
- Total assets
- $8,370,932
- +10.5% vs 2023
- Primary geography
- California (100% 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 David J & Mary L funds
How this funder distributes its grants
Top Recipients
Top 2 recipients in 2024
The largest 2024 recipient was Independent Institute ($503K). Together the top 2 received $516K.
Grant Size Distribution
23 grants across all recorded years
The most common grant size was under $50K: 17 grants of 23 (74%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of 2024 grant dollars across all 2 itemized grants.
Cities
How David J & Mary L gives
- Giving grew 514% from 2021 to 2024. Method
- In 2024 it paid out 133% 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 $84K (2021) to $883K (2023). In 2024 it made 2 grants totaling $516K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Independent Institute Oakland, CA | General Support | $503,296 |
| Salvation Army San Francisco, CA | General Support | $12,500 |
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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 | $8,370,932 | $235,531 | $525,025 | $515,796 | 2 | $519,457 | $229,300 | $389,174 |
| 2023 | $7,577,705 | $120,420 | $905,046 | $882,838 | 7 | $893,992 | $109,366 | $374,710 |
| 2022 | $7,158,027 | $416,812 | $407,864 | $391,233 | 5 | $394,178 | $93,068 | $374,946 |
| 2021 | $9,156,789 | $390,589 | $90,773 | $84,000 | 4 | $85,899 | $388,715 | $444,010 |
| 2020 | $8,590,423 | $37,892 | $403,704 | $398,453 | 5 | — | $158,888 | $398,177 |
Under IRS private-foundation payout rules, David J & Mary L reported a distributable amount of $389K for 2024 — the minimum it must pay out in qualifying distributions.
Leadership & Key People
Officers and directors from IRS filings
David J & Mary L is led by Mary Lg Theroux, Trustee on every filing since 2020 — the only officer listed, and uncompensated.
Officers on the 2024 filing
Mary Lg Theroux
Trustee
On filings since 2020
1 hr/week
No compensation reported
Former officers (1)
- Former: David Theroux (2020–2022) — Trustee
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 David J & Mary L
How much does David J & Mary L give each year?
David J & Mary L gave $516K across 2 grants in 2024, according to its 2024 IRS Form 990-PF. In 2023 it gave $883K across 7 grants.
How large is David J & Mary L?
David J & Mary L reported $8.4M in total assets on its 2024 IRS Form 990-PF. It paid out $519K in qualifying distributions that year, against a required minimum of $389K (roughly 5% of its investment assets).
Where does David J & Mary L operate?
David J & Mary L has awarded grants in California, District of Columbia, Kansas, Oklahoma.
What is David J & Mary L's EIN?
David J & Mary L's EIN (Employer Identification Number) is 94-3180069. 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
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