Gay R Larsen Charitable
Gay R Larsen Charitable is a private foundation based in Wheeling, West Virginia. It provides scholarships to high school graduates from Hancock, Brooke, Ohio, and Marshall Counties in West Virginia’s northern panhandle.
Gay R Larsen Charitable at a glance
In short: Gay R Larsen Charitable gave $93K across 37 grants in 2025 (avg $3K), top state West Virginia. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $92,500
- +10.4% vs 2024
- Grants made (2025)
- 37
- +8.8% vs 2024
- Average grant
- $2,500
- +1.5% vs 2024
- Median grant
- $2,500
- Total assets
- $1,573,895
- +6.6% vs 2024
- Primary geography
- West Virginia (49% of itemized 2025 grant dollars)
- Latest 990 filing
- Form 990-PF, 2025 View filing
Data from IRS Form 990-PF, 2025; updated October 2026.
How to apply to Gay R Larsen Charitable
- How to Apply
-
Applications are for eligible students in the four northern panhandle counties and may be submitted online or by mail.
- Review Cycle
- The website lists March 13, 2026, as the application deadline; that date has passed. It says awardees would be notified by May 1.
- Deadline
- The website lists March 13, 2026, as the application deadline; that date has passed.
- Contact
Application contact: Gay R Larsen Educational Trust
Mailing address: 1 Bank Plaza, Wheeling, WV 26003
Phone: (304) 234-9463
Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.
Who Gay R Larsen Charitable funds
How this funder distributes its grants
Top Recipients
Top recipient in 2025
The largest 2025 recipient was Harper ($3K).
Organizations only. It also paid 36 individual scholarships ($90,000), which are not listed by name.
Grant Size Distribution
174 grants across all recorded years
The most common grant size was under $50K: 174 grants of 174 (100%).
Geographic Focus
Where this funder awards grants
Eligibility is restricted to high school graduates residing in Hancock, Brooke, Ohio, or Marshall County, West Virginia. The 2025 filing also reports grant dollars to recipients in multiple states, with the largest share going to West Virginia.
Grant Distribution by State
Share of 2025 grant dollars across all 37 itemized grants.
States
Cities
How Gay R Larsen Charitable gives
- Giving grew 32% from 2022 to 2025. Method
- In 2025 it paid out 108% 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 2025, annual grant giving ranged from $68K (2020) to $93K (2025). In 2025 it made 37 grants totaling $93K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| 36 individual scholarships Recipients not named | — | $90,000 |
| Harper Morgantown, WV | College Scholarship | $2,500 |
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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 |
|---|---|---|---|---|---|---|---|---|
| 2025 | $1,573,895 | $209,593 | $112,617 | $92,500 | 37 | $112,618 | $121,368 | $104,753 |
| 2024 | $1,476,919 | $187,552 | $105,301 | $83,750 | 34 | $104,401 | $105,920 | $103,676 |
| 2023 | $1,393,768 | $74,832 | $92,616 | $74,667 | 32 | $92,616 | $74,413 | $97,877 |
| 2022 | $1,411,551 | $145,098 | $88,575 | $70,000 | 35 | $88,575 | $89,584 | $102,867 |
| 2021 | $1,355,028 | $76,334 | $89,984 | $72,000 | 36 | $89,834 | $87,265 | $107,456 |
| 2020 | $1,368,678 | $97,355 | $82,875 | $68,000 | 34 | — | $62,839 | $101,920 |
Under IRS private-foundation payout rules, Gay R Larsen Charitable reported a distributable amount of $105K for 2025 — 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 fund’s stated purpose is to help talented and determined young people from the northern panhandle pursue education. Its direct charitable activity is providing scholarships to high school graduates. The selection committee considers academic performance, test scores, extracurricular and community involvement, leadership, and an essay; financial need is not a factor.
Grantmaking
In 2025, the foundation reported 37 grants totaling $92,500. Each listed grant was $2,500, and the stated purposes were college scholarships to individual recipients. The foundation’s reported grantmaking was concentrated in West Virginia, which received 49% of grant dollars, followed by Pennsylvania (11%), Indiana (8%), Ohio (5%), and New York (5%).
Scholarships are awarded annually in the fall for four years. The website says they have averaged $2,500 per year in recent years, with payments made directly to the school after proof of enrollment and a tuition invoice. Renewals require proof of satisfactory course completion and enrollment for the next fall term. The website describes online applications and a mail-in option. Application materials include academic information, test scores, activities, and a short essay. The filing also lists student and parent or guardian information, the guidance counselor’s name, college applications, and whether the student applied for federal student aid.
Leadership & Key People
Leadership team and compensation from IRS filings
The 2025 filing lists Dr. Jeremy Vittek, Roberta DiLorenzo, and Elizabeth Hofreuter as board members. The fund’s website identifies WesBanco Trust and Investment Services of Wheeling as endowment trustee.
Gay R Larsen Charitable's 2025 filing lists 3 officers; all 3 officers listed in 2025 are compensated.
Officers on the 2025 filing
Elizabeth Hofreuter
Board Member
On filings since 2020
0.5 hrs/week
$250 (2021) → $300 (2025)
Jeremy Vittek
Board Member
On filings since 2024
0.5 hrs/week
$300 (2024) → $300 (2025)
Roberta Dilorenzo
Board Member
On filings since 2024
0.5 hrs/week
$300 (2024) → $300 (2025)
Former officers (3)
- Former: Bonnie Ritz (2020–2023) — Board Member
- Former: H. Lawrence Jones (2020–2023) — Board Member
- Former: Janet Honecker (2020–2023) — Board Member
Data from IRS Form 990 filings, 2020–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Compensation Overview
From 2025 IRS filing
The highest reported compensation on the 2025 filing was $300, to Dr Jeremy Vittek (Board Member). 3 officers or directors reported compensation on that filing.
Frequently asked questions about Gay R Larsen Charitable
How much does Gay R Larsen Charitable give each year?
Gay R Larsen Charitable gave $93K across 37 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $84K across 34 grants.
What is Gay R Larsen Charitable's typical grant size?
Gay R Larsen Charitable's median grant in 2025 was $2,500, and its average grant was $2,500, across 37 grants on its 2025 IRS Form 990-PF.
Where does Gay R Larsen Charitable give grants?
Gay R Larsen Charitable's top state is West Virginia, with 49% of the grant dollars itemized on its 2025 IRS Form 990-PF. The next largest states were Pennsylvania (11%) and Indiana (8%).
Does Gay R Larsen Charitable give general operating support?
Not in 2025: none of the 37 grants with a stated purpose on Gay R Larsen Charitable's 2025 IRS Form 990-PF were described as general or operating support. Recurring purposes include "College Scholarship" (37 grants).
How large is Gay R Larsen Charitable?
Gay R Larsen Charitable reported $1.6M in total assets on its 2025 IRS Form 990-PF. It paid out $113K in qualifying distributions that year, against a required minimum of $105K (roughly 5% of its investment assets).
What does Gay R Larsen Charitable fund?
The fund’s stated purpose is to help talented and determined young people from the northern panhandle pursue education. Its direct charitable activity is providing scholarships to high school graduates. See mission & focus areas ↑
How do I apply for a grant from Gay R Larsen Charitable?
Applications are for eligible students in the four northern panhandle counties and may be submitted online or by mail. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑
What is Gay R Larsen Charitable's EIN?
Gay R Larsen Charitable's EIN (Employer Identification Number) is 55-6128918. IRS Form 990 filing data is available on this page for 2020–2025.
Data last updated October 2026. Sourced from IRS Form 990-PF filings. Research dossier generated October 2026.
Data update history
(2)
When this profile's IRS filing data changed on Grantable
- Added Form 990-PF for fiscal year 2025 (received by the IRS June 29, 2026)
- IRS filings on file for fiscal years 2020–2024
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