James E & Elizabeth D Lewis Foundation

Private foundation · Grantmaker Morristown, TN EIN: 75-2671047

James E & Elizabeth D Lewis Foundation is a private foundation, based in Morristown, TN. IRS filing data is available from 2020 through 2025. As of 2025, the organization holds $1.0M in total assets. In 2025, it awarded 1 grant totaling $52K. Net investment income was $56K.

Key facts about James E & Elizabeth D Lewis Foundation

In short: James E & Elizabeth D Lewis Foundation gave $52K across 1 grant in 2025 (avg $52K), mostly in Tennessee. Source: 2025 IRS Form 990-PF.

EIN
75-2671047
Latest 990 filing
Form 990-PF, 2025
Annual giving (2025)
$52,240
Grants made (2025)
1
Average grant
$52,240
Median grant
$52,240
Total assets
$1,028,712
Primary geography
Tennessee (100% of itemized 2025 grant dollars)

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

Financial Overview

From 2025 IRS Form 990-PF · View filing

Total Assets

$1.0M

+12.5% YoY

Annual Giving

$52K

-5.0% YoY

Grant Count

1

+0.0% YoY

Avg Grant Size

$52K

-5.0% YoY

Under IRS private-foundation payout rules, James E & Elizabeth D Lewis Foundation reported a distributable amount of $61K for 2025 — the minimum it must pay out in qualifying distributions.

How James E & Elizabeth D Lewis Foundation gives

  • Giving grew 118% from 2022 to 2025. Method
  • In 2025 it paid out 88% of its IRS minimum distribution (the 5% rule). Foundations have until the end of the next year to meet it. Method

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

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

1state

Share of the 2025 grant dollars on its one itemized grant.

States

Cities

Memphis

Giving Over Time

Total grant dollars and number of grants per year

$0$20K$40K$60K0 grants2020 0 grants2021 1 grant2022 1 grant2023 1 grant2024 1 grant2025

From 2022 to 2025, annual grant giving ranged from $24K (2022) to $55K (2024). In 2025 it made 1 grant totaling $52K.

Grant Insights

How this funder distributes its grants

Top Recipients

Top recipient in 2025

St Jude Children's Research Hospital: $52KSt Jude Children's ResearchHospital$52K

The largest 2025 recipient was St Jude Children's Research Hospital ($52K).

Grant Size Distribution

4 grants across all recorded years

1<$50K3$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was in the $50–100K range: 3 grants of 4 (75%).

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
St Jude Children's Research Hospital Memphis, TNGeneral Support$52,240

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$100K$200K$300K2020 2021 2022 2023 2024 2025
Metric202520242023
Total Assets$1,028,712$914,546$912,067
Revenue$183,237$72,410$54,650
Expenses$69,071$69,931$66,632
Qualifying Distributions$54,340$56,470$53,596
Net Investment Income$55,672$56,141$38,721
Distributable Amount$61,480$58,113$53,077

Data update history

When this profile's IRS filing data changed on Grantable

  1. Added Form 990-PF for fiscal year 2025 (received by the IRS May 11, 2026)
  2. IRS filings on file for fiscal years 2020–2024

Leadership & Key People

Officers and directors from IRS filings

James E & Elizabeth D Lewis Foundation is led by Michael J. Danehy, President on the 2025 filing; none of the 3 officers listed in 2025 report compensation.

Officers on the 2025 filing

  • Michael J. Danehy

    President

    New on the 2025 filing

    No compensation reported

  • Santo Bisignano Jr.

    Director

    New on the 2025 filing

    No compensation reported

  • Barbara M. Danehy

    Vice President

    New on the 2025 filing

    No compensation reported

Former officers (3)
  • Former: David G. Little (2020–2024) — Director
  • Former: Elizabeth D. Lewis (2020–2024) — President
  • Former: William Gillilan (2020–2024) — Director

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.

Frequently asked questions about James E & Elizabeth D Lewis Foundation

How much does James E & Elizabeth D Lewis Foundation give each year?

James E & Elizabeth D Lewis Foundation gave $52K across 1 grant in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $55K across 1 grant.

How large is James E & Elizabeth D Lewis Foundation?

James E & Elizabeth D Lewis Foundation reported $1.0M in total assets on its 2025 IRS Form 990-PF. It paid out $54K in qualifying distributions that year, against a required minimum of $61K (roughly 5% of its investment assets). Falling short in one year is not a violation: foundations have until the end of the next year to meet the minimum.

Where does James E & Elizabeth D Lewis Foundation operate?

James E & Elizabeth D Lewis Foundation has awarded grants in Tennessee.

What is James E & Elizabeth D Lewis Foundation's EIN?

James E & Elizabeth D Lewis Foundation's EIN (Employer Identification Number) is 75-2671047. IRS Form 990 filing data is available on this page for 2020–2025.

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

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