Esther and Harold Mertz Foundation
The Esther and Harold Mertz Foundation is a private foundation based in Sioux Falls, South Dakota. It supports qualified tax-exempt organizations working in education, medical services, and recreation, especially when supported by faith-based churches and associations.
Esther and Harold Mertz Foundation at a glance
In short: Esther and Harold Mertz Foundation gave $53.8M across 9 grants in 2024 (avg $6.0M), mostly in New York. Source: 2024 IRS Form 990-PF.
- Annual giving (2024)
- $53,803,750
- +2537.4% vs 2023
- Grants made (2024)
- 9
- -30.8% vs 2023
- Average grant
- $5,978,194
- +3709.6% vs 2023
- Median grant
- $15,000
- Total assets
- $665,553,891
- -2.4% vs 2023
- Primary geography
- New York (97% of itemized 2024 grant dollars)
- Latest 990 filing
- Form 990-PF, 2024 View filing
Data from IRS Form 990-PF, 2024; updated October 2026.
How to apply to Esther and Harold Mertz Foundation
- How to Apply
-
The website currently says applications are not being accepted because the charitable contribution budget is fully allocated. Its application instructions call for an organization’s name and contact details, tax identification number, grant purpose, board and leadership lists, key staff, IRS approval of nonprofit status, mission statement, service area, intended use of funds and plan, date funds are needed, financial statements for the prior two years, and prior accomplishments. The foundation accepts applications only from nonprofit organizations, requires an approved IRS letter designating nonprofit status, and does not accept applications supporting political agendas, including lobbying or political activism. Its stated mission is to serve U.S. citizens.
- Contact
Application contact: See Mertzfoundationorg
Mailing address: 212 S Main Ave Ste 133, Sioux Falls, SD 57104
Phone: (605) 271-5175
Website: https://mertzfoundation.org
Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.
Who Esther and Harold Mertz Foundation funds
How this funder distributes its grants
Top Recipients
Top 9 recipients in 2024
The largest 2024 recipient was Tunnels to Towers ($52.1M). Together the top 9 received $53.8M.
Grant Size Distribution
57 grants across all recorded years
The most common grant size was under $50K: 34 grants of 57 (60%).
Geographic Focus
Where this funder awards grants
The foundation is based in South Dakota. In 2024, recipients in New York received 97% of grant dollars, Florida recipients received 2%, and Virginia recipients received 1%; South Dakota accounted for 0% as reported. The 2024 grants included awards to organizations in New York, Florida, Virginia, and South Dakota.
Grant Distribution by State
Share of 2024 grant dollars across all 9 itemized grants.
Cities
How Esther and Harold Mertz Foundation gives
- Giving grew 408% from 2021 to 2024. Method
- In 2024 it paid out 457% 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 $1.1M (2022) to $57.4M (2020). In 2024 it made 9 grants totaling $53.8M.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Tunnels to Towers Staten Island, NY | To further the donee's exempt purpose in accordance with donee's mission statement | $52,143,750 |
| Pines Foundation Sarasota, FL | General Purposes | $1,000,000 |
| Freedom Alliance Winchester, VA | $200,000 to students scholarship program; $150,000 to support our troops program; $25,000 to student outreach project; $15,000 to gifts from home care packages; $10,000 to presents for patriots | $400,000 |
| Hope for New York New York, NY | $20,000 to avail nyc; $20,000 to city relief; $10,000 to don't walk by; $20,000 to expect hope; $10,000 to his toy store; $20,000 to new beginnings; $10,000 to operations exodus; $10,000 to shiloh nyc; $20,000 to the bowery mission; $20,000 to the father's heart ministries; $10,000 to youth for christ; $20,000 to teen challenge; $10,000 for volunteer's fund | $200,000 |
| America's Vetdogs Smithtown, NY | General Purposes | $15,000 |
| Guide Dog Foundation for the Blind Inc Smithtown, NY | General Purposes | $15,000 |
| Back on My Feet New York, NY | To Provide Supports for Homeless Inviduals | $10,000 |
| Sioux Falls Area Community Foundation Sioux Falls, SD | $5,000 to South Dakota trust company charitable fund & $5,000 to South Dakota trust company foundation endowment fund | $10,000 |
| The Banquet Sioux Falls, SD | General Purposes | $10,000 |
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Financial History
Multi-year comparison from IRS filings
The filing type is Form 990-PF.
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income | Distributable Amount |
|---|---|---|---|---|---|---|---|---|
| 2024 | $665,553,891 | $1,271,121 | $55,272,147 | $53,803,750 | 9 | $55,039,022 | — | $12,052,897 |
| 2023 | $681,753,842 | $5,427,446 | $3,445,241 | $2,040,000 | 13 | $3,269,737 | $1,856,032 | $19,646,195 |
| 2022 | $679,701,218 | $8,480,865 | $2,912,255 | $1,115,600 | 11 | $2,196,948 | $3,660,741 | $18,735,746 |
| 2021 | $674,132,608 | $21,835,940 | $17,513,713 | $10,593,491 | 12 | $11,970,103 | $13,461,764 | $18,052,716 |
| 2020 | $662,682,139 | $3,946,699 | $66,099,355 | $57,410,200 | 12 | — | $5,186,531 | $20,444,457 |
Under IRS private-foundation payout rules, Esther and Harold Mertz Foundation reported a distributable amount of $12.1M for 2024 — the minimum it must pay out in qualifying distributions.
Research compiled by Grantable AI from public sources. Last updated October 2026.
Mission & Focus Areas
The foundation’s mission is to provide kindness and compassion to people in need in ways that provide hope, restore independence, and bring happiness and gratitude. Its stated vision includes providing aid to vulnerable people and expanding access to food, medical services, education, and recreation.
The foundation’s website identifies education, recreation, and medical services as funding areas. Examples include educational programming and scholarships; year-round or summer athletic, music, and science programs; and medical equipment, health programs, clinics, facilities, and research. It funds qualified organizations with current IRS Section 501(c)(3) status. The foundation says it seeks to serve organizations that receive no government or municipal financing.
Among 2024 grantees, Freedom Alliance describes its work as honoring and encouraging military service, defending U.S. sovereignty, and promoting national defense through public policy, troop support, and scholarships. Hope for New York says it provides volunteers, grants, and capacity-building support to organizations serving poor and marginalized communities in New York City. Other grantees describe work including guide and service dogs, assistance to people with disabilities, local philanthropy, and meals for people in need.
Grantmaking
In 2024, the foundation reported 9 grants totaling $53,803,750. The median grant was $15,000, while grants ranged from $10,000 to $52,143,750. The largest award was $52,143,750 to Tunnels to Towers, for the recipient’s exempt purpose in accordance with its mission statement. Other notable awards included $1,000,000 to Pines Foundation for general purposes, $400,000 to Freedom Alliance for specified programs, and $200,000 to Hope for New York for grants to named organizations and a volunteer fund.
The foundation’s reported grantmaking was $2,040,000 across 13 grants in 2023 and $1,115,600 across 11 grants in 2022. Its website says that, when applications are being accepted, it reviews grants and donations to check that funds were used for the requested purpose and that funded programs were effective.
Leadership & Key People
Leadership team and compensation from IRS filings
The 2024 filing lists Nancy L. Close as Direction Advisor and Lavender Trust Company Inc. as Trustee.
Esther and Harold Mertz Foundation's 2024 filing lists 2 officers; all 2 officers listed in 2024 are compensated.
Officers on the 2024 filing
Lavender Trust Company INC
Trustee
On filings since 2020
10 hrs/week
$3K (2020) → $3K (2024)
Nancy L. Close
Direction Advisor
On filings since 2020
40 hrs/week
$1.5M (2020) → $945K (2024)
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
The highest reported compensation on the 2024 filing was $945K, to Nancy L Close (Direction Advisor). 2 officers or directors reported compensation on that filing.
Frequently asked questions about Esther and Harold Mertz Foundation
How much does Esther and Harold Mertz Foundation give each year?
Esther and Harold Mertz Foundation gave $53.8M across 9 grants in 2024, according to its 2024 IRS Form 990-PF. In 2023 it gave $2.0M across 13 grants.
What is Esther and Harold Mertz Foundation's typical grant size?
Esther and Harold Mertz Foundation's median grant in 2024 was $15,000, and its average grant was $5,978,194, across 9 grants on its 2024 IRS Form 990-PF.
Where does Esther and Harold Mertz Foundation give grants?
Esther and Harold Mertz Foundation gives mostly in New York: 97% of the grant dollars itemized on its 2024 IRS Form 990-PF went to recipients there. The most frequent recipient cities were New York, NY (2 grants), Smithtown, NY (2 grants) and Sioux Falls, SD (2 grants).
Does Esther and Harold Mertz Foundation give general operating support?
Yes: 44% of Esther and Harold Mertz Foundation's 2024 grants with a stated purpose (4 of 9) were for general or operating support, per its 2024 IRS Form 990-PF.
Who are Esther and Harold Mertz Foundation's largest grantees?
Esther and Harold Mertz Foundation's largest 2024 grantees include Tunnels to Towers ($52,143,750), Pines Foundation ($1,000,000) and Freedom Alliance ($400,000), according to its 2024 IRS Form 990-PF.
How large is Esther and Harold Mertz Foundation?
Esther and Harold Mertz Foundation reported $665.6M in total assets on its 2024 IRS Form 990-PF. It paid out $55.0M in qualifying distributions that year, against a required minimum of $12.1M (roughly 5% of its investment assets).
What does Esther and Harold Mertz Foundation fund?
The foundation’s mission is to provide kindness and compassion to people in need in ways that provide hope, restore independence, and bring happiness and gratitude. See mission & focus areas ↑
How do I apply for a grant from Esther and Harold Mertz Foundation?
The website currently says applications are not being accepted because the charitable contribution budget is fully allocated. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑
What is Esther and Harold Mertz Foundation's EIN?
Esther and Harold Mertz Foundation's EIN (Employer Identification Number) is 13-7231616. 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. Research dossier generated October 2026.
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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Cite this profile
Grantable. (2026). Esther and Harold Mertz Foundation funder profile. GrantGraph. Retrieved October 20, 2026, from https://grantable.co/funders/esther-and-harold-mertz-foundation-morg_202697d526ba40ac86833feb883a19b1
BibTeX
@misc{grantable_137231616_2026,
author = {{Grantable}},
title = {{Esther and Harold Mertz Foundation funder profile}},
howpublished = {GrantGraph},
year = {2026},
url = {https://grantable.co/funders/esther-and-harold-mertz-foundation-morg_202697d526ba40ac86833feb883a19b1},
note = {Accessed 2026-10-20. Data licensed CC BY 4.0}
}The figures on this page are open data under CC BY 4.0: reuse them with credit to Grantable and a link. Download the data.
Figures come from Esther and Harold Mertz Foundation'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.
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