Herman Rebecca and Gerald

Private foundation · Grantmaker Lincoln, NE EIN: 84-7084409

Herman Rebecca and Gerald is a private foundation focused on Arts, Culture & Humanities, based in Lincoln, NE. IRS filing data is available from 2022 through 2025. As of 2025, the organization holds $1.1M in total assets. In 2025, it awarded 3 grants totaling $44K. Net investment income was $27K.

Herman Rebecca and Gerald at a glance

In short: Herman Rebecca and Gerald gave $44K across 3 grants in 2025 (avg $15K), mostly in Florida. Source: 2025 IRS Form 990-PF.

Annual giving (2025)
$43,500
+625.0% vs 2024
Grants made (2025)
3
+200.0% vs 2024
Average grant
$14,500
+141.7% vs 2024
Median grant
$15,000
Total assets
$1,076,523
+6.7% vs 2024
Primary geography
Florida (61% of itemized 2025 grant dollars)
Latest 990 filing
Form 990-PF, 2025 View filing

Data from IRS Form 990-PF, 2025; updated September 2026.

Who Herman Rebecca and Gerald funds

How this funder distributes its grants

Top Recipients

Top 3 recipients in 2025

National Association of Teachers of Singing: $27KNational Association ofTeachers of Singing$27KArts Ignite: $15KArts Ignite$15KSound of the City: $2KSound of the City$2K

The largest 2025 recipient was National Association of Teachers of Singing ($27K). Together the top 3 received $44K.

Grant Size Distribution

6 grants across all recorded years

6<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 6 grants of 6 (100%).

Geographic Focus

Where this funder awards grants

Grant Distribution by State

5states

Share of 2025 grant dollars across all 3 itemized grants.

Cities

LincolnCapital HeightsJacksonvilleJersey CityNew York

How Herman Rebecca and Gerald gives

  • In 2025 it paid out 180% 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

$0$20K$40K$60K0 grants2022 2 grants2023 1 grant2024 3 grants2025

From 2023 to 2025, annual grant giving ranged from $2K (2023) to $44K (2025). In 2025 it made 3 grants totaling $44K.

Grants by year

Grant recipients and amounts by year

RecipientPurposeAmount
National Association of Teachers of Singing Jacksonville, FLSupport Organization$26,500
Arts Ignite New York, NYSupport Organization$15,000
Sound of the City Capital Heights, MDSupport Organization$2,000
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Financial History

Multi-year comparison from IRS filings

Figures from IRS filings, by filing year
Filing yearTotal AssetsRevenueExpensesGrants paidGrantsQualifying DistributionsNet Investment IncomeDistributable Amount
2025$1,076,523$27,362$92,626$43,5003$89,289$26,846$49,485
2024$1,009,233$-7,224$99,435$6,0001$98,422$23,090$48,107
2023$961,881$28,941$80,569$2,0002$79,897$28,524$46,187
2022$894,638$26,006$9,187———$18,319$46,293

Under IRS private-foundation payout rules, Herman Rebecca and Gerald reported a distributable amount of $49K for 2025 — the minimum it must pay out in qualifying distributions.

Leadership & Key People

Officers and directors from IRS filings

Herman Rebecca and Gerald's 2025 filing lists 3 officers; 1 of 3 officers listed in 2025 is compensated.

Officers on the 2025 filing

  • Ruth Rosenberg

    Trustee

    On filings since 2022

    $3K (2025)

  • Norman Rosenberg

    Trustee

    On filings since 2022

    No compensation reported

  • Paul Lincoln

    Trustee

    On filings since 2022

    No compensation reported

Data from IRS Form 990 filings, 2022–2025. "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

Ruth Rosenberg — Trustee: $3KRuth RosenbergTrustee$3K

The highest reported compensation on the 2025 filing was $3K, to Ruth Rosenberg (Trustee).

Frequently asked questions about Herman Rebecca and Gerald

How much does Herman Rebecca and Gerald give each year?

Herman Rebecca and Gerald gave $44K across 3 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $6K across 1 grant.

What is Herman Rebecca and Gerald's typical grant size?

Herman Rebecca and Gerald's median grant in 2025 was $15,000, and its average grant was $14,500, across 3 grants on its 2025 IRS Form 990-PF.

Where does Herman Rebecca and Gerald give grants?

Herman Rebecca and Gerald gives mostly in Florida: 61% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The next largest state was New York (34%).

Does Herman Rebecca and Gerald give general operating support?

Not in 2025: none of the 3 grants with a stated purpose on Herman Rebecca and Gerald's 2025 IRS Form 990-PF were described as general or operating support. Recurring purposes include "Support Organization" (3 grants).

How large is Herman Rebecca and Gerald?

Herman Rebecca and Gerald reported $1.1M in total assets on its 2025 IRS Form 990-PF. It paid out $89K in qualifying distributions that year, against a required minimum of $49K (roughly 5% of its investment assets).

What is Herman Rebecca and Gerald?

Herman Rebecca and Gerald is a private foundation focused on Arts, Culture & Humanities, based in Lincoln, NE. It holds $1.1M in total assets as of 2025.

What is Herman Rebecca and Gerald's EIN?

Herman Rebecca and Gerald's EIN (Employer Identification Number) is 84-7084409. IRS Form 990 filing data is available on this page for 2022–2025.

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

Data update history

(5)

When this profile's IRS filing data changed on Grantable

  1. Updated Form 990-PF for fiscal year 2022 (received by the IRS May 12, 2023)
  2. Updated Form 990-PF for fiscal year 2023 (received by the IRS May 14, 2024)
  3. Updated Form 990-PF for fiscal year 2024 (received by the IRS April 15, 2025)
  4. Updated Form 990-PF for fiscal year 2025 (received by the IRS April 20, 2026)
  5. IRS filings on file for fiscal years 2022–2025

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The filing figures on this page are open data under CC BY 4.0. About GrantGraph Open

Figures come from Herman Rebecca and Gerald'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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