Esther and Harold Mertz Foundation
The Esther and Harold Mertz Foundation is based in Sioux Falls, South Dakota, and supports qualified tax-exempt organizations working in education, medical services, and recreation, with particular interest in work supported by faith-based churches and associations. Its stated mission is to provide aid in ways that offer hope and help people restore their independence.
Key facts about Esther and Harold Mertz Foundation
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.
- EIN
- 13-7231616
- Latest 990 filing
- Form 990-PF, 2024
- Annual giving (2024)
- $53,803,750
- Grants made (2024)
- 9
- Average grant
- $5,978,194
- Median grant
- $15,000
- Total assets
- $665,553,891
- Primary geography
- New York (97% 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
$665.6M
-2.4% YoY
Annual Giving
$53.8M
+2537.4% YoY
Grant Count
9
-30.8% YoY
Avg Grant Size
$6.0M
+3709.6% YoY
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.
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.
Mission & Focus Areas
The Foundation describes its mission as providing support to qualified organizations focused on “true charity,” with the aim of showing compassion and providing hope and aid to people in need. Its stated funding areas include education, recreation, and medical services. Educational support may include improving programs and curricula, facility or equipment upgrades, and scholarships. Recreational support includes year-round or summer activities, especially for children and young adults. Medical support includes equipment, health programs, clinics, facilities, emergency response, and some research.
The Foundation supports organizations with a range of missions. For example, The Banquet describes itself as a feeding ministry serving hungry people in the Sioux Falls community. Hope for New York says it provides volunteers, grants, and capacity-building support to organizations serving poor and marginalized communities in New York City. Freedom Alliance describes its work as supporting military service, national defense, and related scholarship and troop-support programs.
Grantmaking
In 2024, the Foundation reported 9 grants totaling $53,803,750. Grant amounts ranged from $10,000 to $52,143,750, with a median of $15,000. The largest award was $52,143,750 to Tunnels to Towers in Staten Island, New York, for the recipient’s exempt purpose. Other large awards included $1,000,000 to Pines Foundation for general purposes, $400,000 to Freedom Alliance for specified scholarship and troop-support programs, and $200,000 to Hope for New York for support to listed partner organizations.
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Geographic Focus
Where this funder awards grants
The Foundation’s 2024 grant dollars went primarily to New York recipients (97%), followed by Florida (2%) and Virginia (1%); South Dakota accounted for 0% as reported. Its 2024 grants included recipients in New York, Florida, Virginia, and South Dakota.
Grant Distribution by State
Share of all 9 itemized 2024 grant dollars.
Cities
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.
Grant Insights
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%).
Giving History
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 |
Financial History
Multi-year comparison from IRS filings
| Filing year | Assets | Revenue | Expenses | Grant sum | Grant count |
|---|---|---|---|---|---|
| 2024 | $665,553,891 | $1,271,121 | $55,272,147 | $53,803,750 | 9 |
| 2023 | $681,753,842 | $5,427,446 | $3,445,241 | $2,040,000 | 13 |
| 2022 | $679,701,218 | $8,480,865 | $2,912,255 | $1,115,600 | 11 |
Filing type: 990T.
| Metric | 2024 | 2023 | 2022 |
|---|---|---|---|
| Total Assets | $665,553,891 | $681,753,842 | $679,701,218 |
| Revenue | $1,271,121 | $5,427,446 | $8,480,865 |
| Expenses | $55,272,147 | $3,445,241 | $2,912,255 |
| Qualifying Distributions | $55,039,022 | $3,269,737 | $2,196,948 |
| Net Investment Income | — | $1,856,032 | $3,660,741 |
| Distributable Amount | $12,052,897 | $19,646,195 | $18,735,746 |
Data update history
When this profile's IRS filing data changed on Grantable
- IRS filings on file for fiscal years 2020–2024
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.
Contact
Mailing address: 212 S Main Ave Suite 133, Sioux Falls, SD 57104
Phone: (605) 271-5154
Website: https://mertzfoundation.org
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 describes its mission as providing support to qualified organizations focused on “true charity,” with the aim of showing compassion and providing hope and aid to people in need. Its stated funding areas include education, recreation, and medical services. See mission & focus areas ↑
How do I apply for a grant from Esther and Harold Mertz Foundation?
In 2024, the Foundation reported 9 grants totaling $53,803,750. Grant amounts ranged from $10,000 to $52,143,750, with a median of $15,000. The largest award was $52,143,750 to Tunnels to Towers in Staten Island, New York, for the recipient’s exempt purpose.
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 September 2026. Sourced from IRS Form 990-PF filings. Research dossier generated September 2026.
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