Lee Oceans Foundation

WILMINGTON, DE EIN: 87-0885641

Lee Oceans Foundation is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in WILMINGTON, DE. IRS filing data is available from 2021 through 2024. As of 2024, the organization holds $3.0M in total assets. In 2024, it awarded 3 grants totaling $102K. Net investment income was $113K.

Financial Overview

From 2024 IRS Form 990-PF · View filing

Total Assets

$3.0M

-0.5% YoY

Annual Giving

$102K

+22.5% YoY

Grant Count

3

+200.0% YoY

Avg Grant Size

$34K

-59.2% YoY

Under IRS private-foundation payout rules, Lee Oceans Foundation reported a distributable amount of $162K for 2024 — the minimum it must pay out in qualifying distributions.

About Lee Oceans Foundation

Based on IRS filings

Lee Oceans Foundation is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in WILMINGTON, DE. IRS filing data is available from 2021 through 2024. As of 2024, the organization holds $3.0M in total assets. In 2024, it awarded 3 grants totaling $102K. Net investment income was $113K.

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

1states

States

Cities

MontereyPetalumaSan Francisco

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$840K$2M$3M$3M2021202220232024
Metric202420232022
Total Assets$2,990,283$3,005,096$3,047,372
Revenue$115,288$92,053$92,723
Expenses$147,115$135,642$46,871
Qualifying Distributions$143,137$131,961$43,060
Net Investment Income$112,795$99,616$91,660
Distributable Amount$161,535$144,932$141,149

Giving Over Time

Total grant dollars and number of grants per year

$0$26K$51K$77K$102K0 grants20210 grants20221 grants20233 grants2024

Grant Insights

How this funder distributes its grants

Top Recipients

Top 3 recipients in 2024

MORGAN STANLEY GLOBAL IM…$91KCORDELL MARINE SANCTUARY…$10KMONTEREY BAY AQUARIUM FO…$1K

Grant Size Distribution

4 grants across all recorded years

2<$50K2$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

Giving History

Grant recipients and amounts by year

Among its reported 2024 grants, the largest include Morgan Stanley Global Impact Funding Trust Inc ($91,427), Cordell Marine Sanctuary Foundation ($10,000), Monterey Bay Aquarium Foundation ($1,000).

RecipientPurposeAmount
CORDELL MARINE SANCTUARY FOUNDATION PETALUMA, CAGeneral & Unrestricted$10,000
MONTEREY BAY AQUARIUM FOUNDATION MONTEREY, CAGeneral & Unrestricted$1,000
MORGAN STANLEY GLOBAL IMPACT FUNDING TRUST INC SAN FRANCISCO, CAGeneral & Unrestricted (SEE GENERAL EXPLANATION ATTACHMENT)$91,427

Leadership & Key People

Officers and directors from IRS filings

Compensation Overview

From 2024 IRS filing

From 2024 filing

NameTitleHoursCompensation
Allison LeeDir1
Robert LeeDir, Pres, Sec, Treas1

Subject Areas

Focus areas based on grantmaking activity

Frequently Asked Questions

What is Lee Oceans Foundation?

Lee Oceans Foundation is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in WILMINGTON, DE. It holds $3.0M in total assets as of 2024.

How large is Lee Oceans Foundation?

As of 2024, Lee Oceans Foundation holds $3.0M in total assets with $115K in annual revenue. It awarded 3 grants totaling $102K in 2024.

Where does Lee Oceans Foundation operate?

Lee Oceans Foundation has awarded grants in California.

What size grants does Lee Oceans Foundation award?

In 2024, Lee Oceans Foundation awarded 3 grants totaling $102K — an average of about $34K per grant, based on its IRS Form 990 filings.

How much is Lee Oceans Foundation required to give away each year?

Private foundations must generally distribute about 5% of their assets annually. For 2024, Lee Oceans Foundation reported a distributable amount of $162K on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.

What is Lee Oceans Foundation's EIN?

Lee Oceans Foundation's EIN (Employer Identification Number) is 87-0885641. IRS Form 990 filing data is available on this page for 2021–2024.

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

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