Homo Reciprocans Foundation

Foundation · Grantmaker New York, NY EIN: 35-7013701

Homo Reciprocans Foundation is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in New York, NY. IRS filing data is available from 2021 through 2024. As of 2024, the organization holds $10.9M in total assets. In 2024, it awarded 6 grants totaling $817K. Net investment income was $1.5M.

Key facts about Homo Reciprocans Foundation

EIN: 35-7013701
Latest 990 filing: Form 990-PF, 2024
Annual giving (2024): $817,000
Grants made (2024): 6
Average grant: $136,167
Median grant: $27,000
Total assets: $10,869,601
Primary geography: New York (86% of itemized 2024 grant dollars)

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

Who Homo Reciprocans Foundation funds

By grant dollars, the top recipient states for Homo Reciprocans Foundation's 6 itemized 2024 grants were New York (86%), Utah (7%) and Washington (6%). The most frequent recipient cities were New York, NY (3 grants). 100% of grants with a stated purpose were for general or operating support.

How Homo Reciprocans Foundation gives

Giving grew 145% from 2021 to 2024. Method
In 2024 it paid out 109% of its IRS minimum distribution (the 5% rule). Method

From the foundation's IRS Form 990-PF filings. Methodology.

Next steps with Homo Reciprocans Foundation

How to evaluate Homo Reciprocans Foundation as a funder
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Financial Overview

From 2024 IRS Form 990-PF · View filing

Total Assets

$10.9M

+5.8% YoY

Annual Giving

$817K

+151.4% YoY

Grant Count

+20.0% YoY

Avg Grant Size

$136K

+109.5% YoY

Under IRS private-foundation payout rules, Homo Reciprocans Foundation reported a distributable amount of $755K for 2024 — the minimum it must pay out in qualifying distributions.

About Homo Reciprocans Foundation

Based on IRS filings

Focus Areas

Philanthropy, Voluntarism & Grantmaking

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

New York $705K (86%)

Utah $60K (7%)

Washington $50K (6%)

District of Columbia $2K (0%)

Share of all 6 itemized 2024 grant dollars.

States

California District of Columbia Massachusetts New Jersey New York Utah Virginia Washington

Cities

New YorkCambridgeSalt Lake CityAnnandaleBelle MeadNatickNorthvaleRestonSan FranciscoSeattleStanfordWashingtonWilliamstown

Financial History

Multi-year comparison from IRS filings

Revenue

Expenses

Qualifying Distributions

Net Investment Income

Metric	2024	2023	2022
Total Assets	$10,869,601	$10,274,932	$8,967,233
Revenue	$1,689,457	$1,794,953	$-197,255
Expenses	$1,007,832	$391,037	$237,025
Qualifying Distributions	$820,150	$332,008	$188,481
Net Investment Income	$1,501,775	$1,735,924	$59,331
Distributable Amount	$754,549	$687,737	$665,837

Data update history

When this profile's IRS filing data changed on Grantable

March 2, 2026 IRS filings on file for fiscal years 2021–2024

Giving Over Time

Total grant dollars and number of grants per year

Grant Insights

How this funder distributes its grants

Top Recipients

Top 6 recipients in 2024

Grant Size Distribution

22 grants across all recorded years

Giving History

Grant recipients and amounts by year

Among its reported 2024 grants, the largest recipients include JCF Daf ($700,000), University of Utah ($60,000), Panorama ($50,000).

Recipient	Purpose	Amount
JCF DAF New York, NY	GENERAL USE	$700,000
UNIVERSITY OF UTAH Salt Lake City, UT	GENERAL USE	$60,000
PANORAMA Seattle, WA	GENERAL USE	$50,000
GIVERGY New York, NY	GENERAL USE	$4,000
HILLEL INTERNATIONAL Washington, DC	GENERAL USE	$2,000
RESTORE NYC New York, NY	GENERAL USE	$1,000

Leadership & Key People

Officers and directors from IRS filings

Compensation Overview

No officer or director reported compensation in the available filings.

From 2024 IRS filing

Name	Title	Hours	Compensation
Daniel a Michalow	Trustee	0.5	—

Subject Areas

Focus areas based on grantmaking activity

Philanthropy, Voluntarism & Grantmaking

Frequently Asked Questions

What is Homo Reciprocans Foundation?

Homo Reciprocans Foundation is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in New York, NY. It holds $10.9M in total assets as of 2024.

How large is Homo Reciprocans Foundation?

As of 2024, Homo Reciprocans Foundation holds $10.9M in total assets with $1.7M in annual revenue. It awarded 6 grants totaling $817K in 2024.

Where does Homo Reciprocans Foundation operate?

Homo Reciprocans Foundation has awarded grants in California, District of Columbia, Massachusetts, New Jersey, New York, Utah, Virginia, Washington.

What size grants does Homo Reciprocans Foundation award?

In 2024, Homo Reciprocans Foundation awarded 6 grants totaling $817K — an average of about $136K per grant, based on its IRS Form 990 filings.

How much is Homo Reciprocans Foundation required to give away each year?

Private foundations must generally distribute about 5% of their assets annually. For 2024, Homo Reciprocans Foundation reported a distributable amount of $755K on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.