Dr Donald N & Jane L Berning Private Foundation

Private foundation · Grantmaker Wilmington, DE EIN: 45-2457323

Dr Donald N & Jane L Berning Private Foundation is a private foundation, based in Wilmington, DE. IRS filing data is available from 2020 through 2024. As of 2024, the organization holds $8.7M in total assets. In 2024, it awarded 7 grants totaling $220K. Net investment income was $506K.

Key facts about Dr Donald N & Jane L Berning Private Foundation

In short: Dr Donald N & Jane L Berning Private Foundation gave $220K across 7 grants in 2024 (avg $31K), mostly in Kentucky. Source: 2024 IRS Form 990-PF.

EIN
45-2457323
Latest 990 filing
Form 990-PF, 2024
Annual giving (2024)
$220,000
Grants made (2024)
7
Average grant
$31,429
Median grant
$20,000
Total assets
$8,707,409
Primary geography
Kentucky (100% of itemized 2024 grant dollars)

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

Financial Overview

From 2024 IRS Form 990-PF · View filing

Total Assets

$8.7M

+1.3% YoY

Annual Giving

$220K

-12.0% YoY

Grant Count

7

+0.0% YoY

Avg Grant Size

$31K

-12.0% YoY

Under IRS private-foundation payout rules, Dr Donald N & Jane L Berning Private Foundation reported a distributable amount of $407K for 2024 — the minimum it must pay out in qualifying distributions.

How Dr Donald N & Jane L Berning Private Foundation gives

  • Giving held roughly steady from 2021 to 2024 (+19%). Method
  • In 2024 it paid out 100% of its IRS minimum distribution (the 5% rule). Foundations have until the end of the next year to meet it. 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 2024 grant dollars across all 7 itemized grants.

States

Cities

FlorenceHighland HGTSCovingtonMt WashingtonCincinnatiFalmouthBowling GreenUnion

Giving Over Time

Total grant dollars and number of grants per year

$0$100K$200K$300K$400K6 grants2020 5 grants2021 7 grants2022 7 grants2023 7 grants2024

From 2020 to 2024, annual grant giving ranged from $185K (2021) to $335K (2022). In 2024 it made 7 grants totaling $220K.

Grant Insights

How this funder distributes its grants

Top Recipients

Top 7 recipients in 2024

Friends of the Rose Garden Mission Inc: $100KFriends of the Rose GardenMission Inc$100KNorthern Kentucky Area Development District: $30KNorthern Kentucky AreaDevelopment District$30KGo Pantry Corporation: $20KGo Pantry Corporation$20KKentucky Association for Gifted Education Inc: $20KKentucky Association forGifted Education Inc$20KPaddling for Cancer Awareness Inc: $20KPaddling for Cancer AwarenessInc$20KChicks and Chucks Inc: $15KChicks and Chucks Inc$15KRandall K Cooper High School: $15KRandall K Cooper High School$15K

The largest 2024 recipient was Friends of the Rose Garden Mission Inc ($100K). Together the top 7 received $220K.

Grant Size Distribution

32 grants across all recorded years

24<$50K3$50–100K5$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 24 grants of 32 (75%).

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
Friends of the Rose Garden Mission Inc Covington, KYGeneral & Unrestricted$100,000
Northern Kentucky Area Development District Florence, KYMeals on Wheels$30,000
Go Pantry Corporation Florence, KYGeneral & Unrestricted$20,000
Kentucky Association for Gifted Education Inc Bowling Green, KYKAGE Foundation Scholarship fund for summer programs$20,000
Paddling for Cancer Awareness Inc Highland HGTS, KYGeneral & Unrestricted$20,000
Chicks and Chucks Inc Highland HGTS, KYGeneral & Unrestricted$15,000
Randall K Cooper High School Union, KYCooper High School Cheerleading$15,000

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$200K$400K$600K2020 2021 2022 2023 2024
Metric202420232022
Total Assets$8,707,409$8,599,103$8,989,245
Revenue$527,852$80,182$93,911
Expenses$419,269$470,788$525,106
Qualifying Distributions$406,330$426,659$494,116
Net Investment Income$505,955$36,711$56,323
Distributable Amount$407,064$368,207$407,125

Data update history

When this profile's IRS filing data changed on Grantable

  1. Updated Form 990-PF for fiscal year 2020 (received by the IRS November 15, 2021)
  2. Updated Form 990-PF for fiscal year 2021 (received by the IRS February 28, 2023)
  3. Updated Form 990-PF for fiscal year 2022 (received by the IRS November 15, 2023)
  4. Updated Form 990-PF for fiscal year 2023 (received by the IRS November 15, 2024)
  5. Updated Form 990-PF for fiscal year 2024 (received by the IRS November 25, 2025)
  6. IRS filings on file for fiscal years 2020–2024

Leadership & Key People

Officers and directors from IRS filings

Dr Donald N & Jane L Berning Private Foundation is led by Jack Benson, Director & President on every filing since 2020; 1 of 2 officers listed in 2024 is compensated.

Officers on the 2024 filing

  • Jack Benson

    Director & President

    On filings since 2020

    40 hrs/week

    $109K (2020) → $131K (2024)

  • Faith Benson

    Secretary

    On filings since 2020

    1 hr/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.

Compensation Overview

From 2024 IRS filing

Jack Benson — Dir, Pres: $131KJack BensonDir, Pres$131K

The highest reported compensation on the 2024 filing was $131K, to Jack Benson (Dir, Pres).

Frequently asked questions about Dr Donald N & Jane L Berning Private Foundation

How much does Dr Donald N & Jane L Berning Private Foundation give each year?

Dr Donald N & Jane L Berning Private Foundation gave $220K across 7 grants in 2024, according to its 2024 IRS Form 990-PF. In 2023 it gave $250K across 7 grants.

What is Dr Donald N & Jane L Berning Private Foundation's typical grant size?

Dr Donald N & Jane L Berning Private Foundation's median grant in 2024 was $20,000, and its average grant was $31,429, across 7 grants on its 2024 IRS Form 990-PF.

Where does Dr Donald N & Jane L Berning Private Foundation give grants?

Dr Donald N & Jane L Berning Private Foundation gives mostly in Kentucky: 100% of the grant dollars itemized on its 2024 IRS Form 990-PF went to recipients there. The most frequent recipient cities were Florence, KY (2 grants) and Highland HGTS, KY (2 grants).

Does Dr Donald N & Jane L Berning Private Foundation give general operating support?

Yes: 57% of Dr Donald N & Jane L Berning Private Foundation's 2024 grants with a stated purpose (4 of 7) were for general or operating support, per its 2024 IRS Form 990-PF.

Who are Dr Donald N & Jane L Berning Private Foundation's largest grantees?

Dr Donald N & Jane L Berning Private Foundation's largest 2024 grantees include Friends of the Rose Garden Mission Inc ($100,000), Northern Kentucky Area Development District ($30,000) and Go Pantry Corporation ($20,000), according to its 2024 IRS Form 990-PF. Together they received 68% of its itemized 2024 grant dollars.

How large is Dr Donald N & Jane L Berning Private Foundation?

Dr Donald N & Jane L Berning Private Foundation reported $8.7M in total assets on its 2024 IRS Form 990-PF. It paid out $406K in qualifying distributions that year, against a required minimum of $407K (roughly 5% of its investment assets). Falling short in one year is not a violation: foundations have until the end of the next year to meet the minimum.

What is Dr Donald N & Jane L Berning Private Foundation's EIN?

Dr Donald N & Jane L Berning Private Foundation's EIN (Employer Identification Number) is 45-2457323. IRS Form 990 filing data is available on this page for 2020–2024.

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

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