L&S Charitable Foundation

Private foundation · Grantmaker Brooklyn, NY EIN: 82-5330116

L&S Charitable Foundation is a private foundation, based in Brooklyn, NY. IRS filing data is available from 2020 through 2024. As of 2024, the organization holds $795K in total assets. In 2024, it awarded 5 grants totaling $37K.

Key facts about L&S Charitable Foundation

In short: L&S Charitable Foundation gave $37K across 5 grants in 2024 (avg $7K), mostly in Georgia. Source: 2024 IRS Form 990-PF.

EIN
82-5330116
Latest 990 filing
Form 990-PF, 2024
Annual giving (2024)
$37,166
Grants made (2024)
5
Average grant
$7,433
Median grant
$3,960
Total assets
$794,560
Primary geography
Georgia (75% of itemized 2024 grant dollars)

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

Financial Overview

From 2024 IRS Form 990-PF · View filing

Total Assets

$795K

+26.0% YoY

Annual Giving

$37K

+12.3% YoY

Grant Count

5

-16.7% YoY

Avg Grant Size

$7K

+34.8% YoY

Under IRS private-foundation payout rules, L&S Charitable Foundation reported a distributable amount of $39K for 2024 — the minimum it must pay out in qualifying distributions.

How L&S Charitable Foundation gives

  • Giving grew 182% from 2021 to 2024. Method
  • In 2024 it paid out 95% 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

12states

Share of 2024 grant dollars across all 5 itemized grants.

Cities

BrooklynAtlantaBentonvilleBrentwoodNew YorkEwing TownshipBronxLos AngelesManalapan TownshipWalnut CreekDelray BeachDumontEverettEwingGrand RapidsHoutonLakewoodLexingtonMariettaNew Haven

Giving Over Time

Total grant dollars and number of grants per year

$0$10K$20K$30K$40K36 grants2020 18 grants2021 34 grants2022 6 grants2023 5 grants2024

From 2020 to 2024, annual grant giving ranged from $13K (2021) to $39K (2022). In 2024 it made 5 grants totaling $37K.

Grant Insights

How this funder distributes its grants

Top Recipients

Top 4 recipients in 2024

Chevra Ahavas Yisrael Chabad of Toco Hills: $21KChevra Ahavas Yisrael Chabadof Toco Hills$21KChaya Mushka Children's House: $4KChaya Mushka Children's House$4KBeth Jacob Atlanta: $3KBeth Jacob Atlanta$3KChabad of TCNJ & Ewing Inc: $2KChabad of TCNJ & Ewing Inc$2K

The largest 2024 recipient was Chevra Ahavas Yisrael Chabad of Toco Hills ($21K). Together the top 4 received $30K.

Grant Size Distribution

99 grants across all recorded years

99<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 99 grants of 99 (100%).

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
Chevra Ahavas Yisrael Chabad of Toco Hills Atlanta, GAGeneral Support$21,068
Miscellaneous Charity Less Than 1500 Brooklyn, NYGeneral Support$7,413
Chaya Mushka Children's House Atlanta, GAGeneral Support$3,960
Beth Jacob Atlanta Atlanta, GAGeneral Support$2,925
Chabad of TCNJ & Ewing Inc Ewing, NJGeneral Support$1,800

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
$0$100K$200K$300K2020 2021 2022 2023 2024
Metric202420232022
Total Assets$794,560$630,559$460,849
Revenue$202,900$203,000$264,730
Expenses$38,899$33,290$39,019
Qualifying Distributions$37,166$33,094$38,923
Distributable Amount$39,087$31,192$28,330

Data update history

When this profile's IRS filing data changed on Grantable

  1. IRS filings on file for fiscal years 2020–2024

Leadership & Key People

Officers and directors from IRS filings

L&S Charitable Foundation is led by Levi Loebenstein, Trustee on every filing since 2020 — the only officer listed, and uncompensated.

Officers on the 2024 filing

  • Levi Loebenstein

    Trustee

    On filings since 2020

    1 hr/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&S Charitable Foundation

How much does L&S Charitable Foundation give each year?

L&S Charitable Foundation gave $37K across 5 grants in 2024, according to its 2024 IRS Form 990-PF. In 2023 it gave $33K across 6 grants.

What is L&S Charitable Foundation's typical grant size?

L&S Charitable Foundation's median grant in 2024 was $3,960, and its average grant was $7,433, across 5 grants on its 2024 IRS Form 990-PF.

Where does L&S Charitable Foundation give grants?

L&S Charitable Foundation gives mostly in Georgia: 75% of the grant dollars itemized on its 2024 IRS Form 990-PF went to recipients there. The next largest state was New York (20%). The most frequent recipient cities were Atlanta, GA (3 grants).

Does L&S Charitable Foundation give general operating support?

Yes: 100% of L&S Charitable Foundation's 2024 grants with a stated purpose (5 of 5) were for general or operating support, per its 2024 IRS Form 990-PF.

Who are L&S Charitable Foundation's largest grantees?

L&S Charitable Foundation's largest 2024 grantees include Chevra Ahavas Yisrael Chabad of Toco Hills ($21,068), Chaya Mushka Children's House ($3,960) and Beth Jacob Atlanta ($2,925), according to its 2024 IRS Form 990-PF. Together they received 75% of its itemized 2024 grant dollars.

How large is L&S Charitable Foundation?

L&S Charitable Foundation reported $795K in total assets on its 2024 IRS Form 990-PF. It paid out $37K in qualifying distributions that year, against a required minimum of $39K (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 is L&S Charitable Foundation's EIN?

L&S Charitable Foundation's EIN (Employer Identification Number) is 82-5330116. IRS Form 990 filing data is available on this page for 2020–2024.

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

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