L and J Foundation NFP
L and J Foundation NFP is a private foundation, based in Elmhurst, IL. IRS filing data is available from 2022 through 2025. As of 2025, the organization holds $703K in total assets. In 2025, it awarded 4 grants totaling $32K. Net investment income was $15.
L and J Foundation NFP at a glance
In short: L and J Foundation NFP gave $32K across 4 grants in 2025 (avg $8K), mostly in Illinois. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $31,865
- -0.4% vs 2024
- Grants made (2025)
- 4
- +300.0% vs 2024
- Average grant
- $7,966
- -75.1% vs 2024
- Median grant
- $2,753
- Total assets
- $702,755
- +0.3% vs 2024
- Primary geography
- Illinois (99% 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 L and J Foundation NFP funds
How this funder distributes its grants
Top Recipients
Top 4 recipients in 2025
The largest 2025 recipient was Cornerstone Chinese Church ($26K). Together the top 4 received $32K.
Grant Size Distribution
15 grants across all recorded years
The most common grant size was under $50K: 15 grants of 15 (100%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of 2025 grant dollars across all 4 itemized grants.
Cities
How L and J Foundation NFP gives
- Giving held roughly steady from 2022 to 2025 (−9%). Method
- In 2025 it paid out 158% 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 2022 to 2025, annual grant giving ranged from $32K (2025) to $35K (2022). In 2025 it made 4 grants totaling $32K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Cornerstone Chinese Church Villa Park, IL | Religion | $26,000 |
| AFC Libertyville, IL | Religion | $5,000 |
| HPCC Zion church Des plaines, IL | Religion | $505 |
| Hope of Ethiopa McLean, VA | Religion | $360 |
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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 | $702,755 | $26,912 | $32,395 | $31,865 | 4 | $32,365 | $15 | $20,480 |
| 2024 | $700,794 | $22,446 | $32,675 | $32,000 | 1 | $32,500 | $8 | $32,064 |
| 2023 | $651,537 | $34,218 | $32,961 | $32,000 | 5 | $32,500 | $493 | $32,019 |
| 2022 | $650,280 | $701,000 | $50,720 | $35,000 | 5 | $40,600 | — | $23,164 |
Under IRS private-foundation payout rules, L and J Foundation NFP reported a distributable amount of $20K for 2025 — the minimum it must pay out in qualifying distributions.
Leadership & Key People
Officers and directors from IRS filings
L and J Foundation NFP is led by Joanna Lowry, President on every filing since 2022 — the only officer listed, and uncompensated.
Officers on the 2025 filing
Joanna Lowry
President
On filings since 2022
5 hrs/week
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.
Frequently asked questions about L and J Foundation NFP
How much does L and J Foundation NFP give each year?
L and J Foundation NFP gave $32K across 4 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $32K across 1 grant.
What is L and J Foundation NFP's typical grant size?
L and J Foundation NFP's median grant in 2025 was $2,753, and its average grant was $7,966, across 4 grants on its 2025 IRS Form 990-PF.
Where does L and J Foundation NFP give grants?
L and J Foundation NFP gives mostly in Illinois: 99% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there.
Does L and J Foundation NFP give general operating support?
Not in 2025: none of the 4 grants with a stated purpose on L and J Foundation NFP's 2025 IRS Form 990-PF were described as general or operating support. Recurring purposes include "Religion" (4 grants).
How large is L and J Foundation NFP?
L and J Foundation NFP reported $703K in total assets on its 2025 IRS Form 990-PF. It paid out $32K in qualifying distributions that year, against a required minimum of $20K (roughly 5% of its investment assets).
What is L and J Foundation NFP's EIN?
L and J Foundation NFP's EIN (Employer Identification Number) is 88-1905180. 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
- Updated Form 990-PF for fiscal year 2022 (received by the IRS May 22, 2023)
- Updated Form 990-PF for fiscal year 2023 (received by the IRS May 21, 2024)
- Updated Form 990-PF for fiscal year 2024 (received by the IRS May 15, 2025)
- Added Form 990-PF for fiscal year 2025 (received by the IRS May 11, 2026)
- IRS filings on file for fiscal years 2022–2024
Live grants for the work L and J Foundation NFP funds
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