L&S Charitable Foundation
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
Share of 2024 grant dollars across all 5 itemized grants.
States
Cities
Giving Over Time
Total grant dollars and number of grants per year
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
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
The most common grant size was under $50K: 99 grants of 99 (100%).
Giving History
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Chevra Ahavas Yisrael Chabad of Toco Hills Atlanta, GA | General Support | $21,068 |
| Miscellaneous Charity Less Than 1500 Brooklyn, NY | General Support | $7,413 |
| Chaya Mushka Children's House Atlanta, GA | General Support | $3,960 |
| Beth Jacob Atlanta Atlanta, GA | General Support | $2,925 |
| Chabad of TCNJ & Ewing Inc Ewing, NJ | General Support | $1,800 |
Financial History
Multi-year comparison from IRS filings
| Metric | 2024 | 2023 | 2022 |
|---|---|---|---|
| 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
- 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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