L&L Foundation
L&L Foundation is a private foundation based in Lawrence, New York. In 2024, it gave grants to charitable organizations, including congregations and educational organizations.
L&L Foundation at a glance
In short: L&L Foundation gave $195K across 18 grants in 2024 (avg $11K), mostly in New York. 17% of 2024 grantees were new. Source: 2024 IRS Form 990-PF.
- Annual giving (2024)
- $195,465
- -52.9% vs 2023
- Grants made (2024)
- 18
- -10.0% vs 2023
- Average grant
- $10,859
- -47.7% vs 2023
- Median grant
- $6,675
- Total assets
- $6,809,604
- +14.5% vs 2023
- New grantees (estimate)
- 17% first-time grantees (3 of 18, 2024; small sample)
- Primary geography
- New York (67% of itemized 2024 grant dollars)
- Latest 990 filing
- Form 990-PF, 2024 View filing
Data from IRS Form 990-PF, 2024; updated October 2026. New grantees are estimated by matching recipient names across years (methodology).
How to apply to L&L Foundation
- Accepts unsolicited proposals
- No
- How to Apply
-
The foundation states that it makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds.
- Contact
Mailing address: 48 Lawrence Avenue, Lawrence, NY 11559
Phone: (516) 239-8884
Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.
Who L&L Foundation funds
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2024
The largest 2024 recipient was Congregation Ay ($47K). Together the top 10 received $165K.
Grant Size Distribution
76 grants across all recorded years
The most common grant size was under $50K: 72 grants of 76 (95%).
Geographic Focus
Where this funder awards grants
In 2024, 67% of grant dollars went to recipients in New York, 29% to New Jersey, 2% to Arizona, and 1% to Florida.
Grant Distribution by State
Share of 2024 grant dollars across all 18 itemized grants.
Cities
Is L&L Foundation open to new grantees?
17%
first-time grantees, 2024
In 2024, 3 of 18 grantees (17%) were first-time recipients. With only 18 grantees, that is a small sample: one grantee more or less moves the share by about 6 points. First grants averaged $5K; repeat grants $12K. How we count
Medians: $3K first-time, $7K repeat.
- 78% of 2024 grantees were also funded in 2023. Method
- Giving fell 40% from 2021 to 2024. Method
- In 2024 it paid out 62% of its IRS minimum distribution (the 5% rule). Foundations have until the end of the next year to meet it. Method
Estimate from itemized grant lists in IRS Form 990-PF filings (2020–2024). Recipient names are matched across years, so a renamed or misspelled grantee can look new; grants to individuals are left out. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2020 to 2024, annual grant giving ranged from $195K (2024) to $415K (2023). In 2024 it made 18 grants totaling $195K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Congregation Ay Edison, NJ | Charity | $46,500 |
| Chasdei Ezriel Yehuda Brooklyn, NY | Charity | $30,100 |
| Oholei Torah Brooklyn, NY | Charity | $18,345 |
| Cheder at the Ohel Brooklyn, NY | Charity | $15,000 |
| Yeshiva Darchai Menachem Brooklyn, NY | Charity | $13,000 |
| Congregation Adas Yaakov Brooklyn, NY | Charity | $10,750 |
| Chabad of Greenpoint Brooklyn, NY | Charity | $10,000 |
| Beis Yaakov of Queens Jamaica, NY | Charity | $8,000 |
| Birchei Yosef Linden, NJ | Charity | $7,100 |
| Yeshiva Tiferes Moshe KEW Gardens, NY | Charity | $6,250 |
Ready to take the next step with L&L Foundation?
Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income | Distributable Amount |
|---|---|---|---|---|---|---|---|---|
| 2024 | $6,809,604 | $1,230,980 | $494,527 | $195,465 | 18 | $195,465 | — | $312,785 |
| 2023 | $5,948,151 | $225,427 | $680,638 | $415,356 | 20 | $415,356 | — | $304,156 |
| 2022 | $6,403,362 | $123,455 | $652,659 | $382,742 | 18 | $382,742 | — | $328,397 |
| 2021 | $6,932,566 | $208,772 | $543,671 | $324,237 | 13 | $324,237 | — | $349,676 |
| 2020 | $7,267,465 | $237,739 | $459,247 | $233,450 | 7 | — | $11,303 | $363,688 |
Under IRS private-foundation payout rules, L&L Foundation reported a distributable amount of $313K for 2024 — the minimum it must pay out in qualifying distributions.
Research compiled by Grantable AI from public sources. Last updated September 2026.
Mission & Focus Areas
No mission statement for the foundation is provided. Its 2024 grants included congregations, yeshivas, and other educational organizations. One recipient, Bnos Malka Academy, describes its mission as providing girls with a high-quality education in religious and secular studies, supporting children’s development in an atmosphere of high personal standards, modesty, and ethics.
Grantmaking
In filing year 2024, the foundation gave 18 grants totaling $195,465. Grants ranged from $2,200 to $46,500, with a median grant of $6,675.
Among its largest 2024 grants were $46,500 to Congregation AY, $30,100 to Chasdei Ezriel Yehuda, $18,345 to Oholei Torah, $15,000 to Cheder at the Ohel, $13,000 to Yeshiva Darchai Menachem, and $10,750 to Congregation Adas Yaakov. It also gave $10,000 to Chabad of Greenpoint, $8,000 to Beis Yaakov of Queens, $7,100 to Birchei Yosef, $6,250 to Yeshiva Tiferes Moshe, $5,250 to Bnos Malka Academy, and $4,900 to Yeshiva Meor Hachaim.
Leadership & Key People
Leadership team and compensation from IRS filings
Joshua Guttman was listed as a trustee on the 2024 filing.
L&L Foundation is led by Joshua Guttman, Trustee on every filing since 2020 — the only officer listed, and uncompensated.
Officers on the 2024 filing
Joshua Guttman
Trustee
On filings since 2020
2 hrs/week
No compensation reported
Data from IRS Form 990 filings, 2020–2024. "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&L Foundation
How much does L&L Foundation give each year?
L&L Foundation gave $195K across 18 grants in 2024, according to its 2024 IRS Form 990-PF. In 2023 it gave $415K across 20 grants.
What is L&L Foundation's typical grant size?
L&L Foundation's median grant in 2024 was $6,675, and its average grant was $10,859, across 18 grants on its 2024 IRS Form 990-PF. Organizations receiving their first grant from L&L Foundation that year got $5K on average.
Where does L&L Foundation give grants?
L&L Foundation gives mostly in New York: 67% of the grant dollars itemized on its 2024 IRS Form 990-PF went to recipients there. The next largest state was New Jersey (29%). The most frequent recipient cities were Brooklyn, NY (10 grants).
Does L&L Foundation give general operating support?
Not in 2024: none of the 18 grants with a stated purpose on L&L Foundation's 2024 IRS Form 990-PF were described as general or operating support. Recurring purposes include "Charity" (18 grants).
Who are L&L Foundation's largest grantees?
L&L Foundation's largest 2024 grantees include Congregation Ay ($46,500), Chasdei Ezriel Yehuda ($30,100) and Oholei Torah ($18,345), according to its 2024 IRS Form 990-PF. Together they received 49% of its itemized 2024 grant dollars.
How large is L&L Foundation?
L&L Foundation reported $6.8M in total assets on its 2024 IRS Form 990-PF. It paid out $195K in qualifying distributions that year, against a required minimum of $313K (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.
What does L&L Foundation fund?
No mission statement for the foundation is provided. Its 2024 grants included congregations, yeshivas, and other educational organizations. See mission & focus areas ↑
How do I apply for a grant from L&L Foundation?
The foundation states that it makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑
What is L&L Foundation's EIN?
L&L Foundation's EIN (Employer Identification Number) is 11-3416458. IRS Form 990 filing data is available on this page for 2020–2024.
Does L&L Foundation accept unsolicited proposals?
No, according to Grantable's research on the foundation's published guidelines. See how to apply ↑
Data last updated October 2026. Sourced from IRS Form 990-PF filings. Research dossier generated September 2026.
Data update history
(1)
When this profile's IRS filing data changed on Grantable
- IRS filings on file for fiscal years 2020–2024
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Cite this profile
Grantable. (2026). L&L Foundation funder profile. GrantGraph. Retrieved October 11, 2026, from https://grantable.co/funders/landl-foundation-morg_f262a1a3a04548ffb7d4de328d702ad9
BibTeX
@misc{grantable_113416458_2026,
author = {{Grantable}},
title = {{L\&L Foundation funder profile}},
howpublished = {GrantGraph},
year = {2026},
url = {https://grantable.co/funders/landl-foundation-morg_f262a1a3a04548ffb7d4de328d702ad9},
note = {Accessed 2026-10-11. Data licensed CC BY 4.0}
}The figures on this page are open data under CC BY 4.0: reuse them with credit to Grantable and a link. Download the data.
Figures come from L&L Foundation'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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