Lee Perelstine Kagan Charitable Tr

CORAL GABLES, FL EIN: 65-6319038

Lee Perelstine Kagan Charitable Tr is a private foundation focused on Education, based in CORAL GABLES, FL. IRS filing data is available from 2020 through 2024. As of 2024, the organization holds $2.7M in total assets. In 2024, it awarded 17 grants totaling $107K. Net investment income was $50K.

Financial Overview

From 2024 IRS Form 990-PF · View filing

Total Assets

$2.7M

+11.8% YoY

Annual Giving

$107K

+47.4% YoY

Grant Count

17

-26.1% YoY

Avg Grant Size

$6K

+99.4% YoY

Under IRS private-foundation payout rules, Lee Perelstine Kagan Charitable Tr reported a distributable amount of $130K for 2024 — the minimum it must pay out in qualifying distributions.

About Lee Perelstine Kagan Charitable Tr

Based on IRS filings

Lee Perelstine Kagan Charitable Tr is a private foundation focused on Education, based in CORAL GABLES, FL. IRS filing data is available from 2020 through 2024. As of 2024, the organization holds $2.7M in total assets. In 2024, it awarded 17 grants totaling $107K. Net investment income was $50K.

Focus Areas

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

6states

Cities

Boca RatonBostonBrooklynDeerfield BeachHallandaleHartsdaleJanesvilleLawrenceMiamiMonseyMorrisvilleNew YorkNew York CityNew YotkNew YotrkNew YrokNyPhiladelphiaWaltham

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$58K$116K$174K$232K20202021202220232024
Metric202420232022
Total Assets$2,659,738$2,379,459$2,057,707
Revenue$200,042$71,757$79,823
Expenses$211,184$139,227$171,566
Qualifying Distributions$107,000$72,590$103,797
Net Investment Income$50,470
Distributable Amount$129,775$106,472$105,573

Giving Over Time

Total grant dollars and number of grants per year

$0$27K$54K$80K$107K27 grants202028 grants202127 grants202223 grants202317 grants2024

Grant Insights

How this funder distributes its grants

Top Recipients

Top 10 recipients in 2024

AMERICAN FRIENDS OF BEIT…$26KBRANDEIS UNIVERSITY$25KFRIENDS OF UNITED HATZALAH$16KISREAL CANCER RESEARCH F…$11KAMERICAN FRIENDS OF RAMBAM$8KCOLEL CHABAD$8KAMERICAN FRIENDS OF ISRA…$5KKIDS KICKING CANCER ISRAEL$4KAMERICAN FRIENDS OF MAGE…$1KAMERICAN FRIENDS OF AKIM…$500

Grant Size Distribution

122 grants across all recorded years

122<$50K$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 American Friends of Beit Issie ($26,000), Brandeis University ($25,000), Friends of United Hatzalah ($15,500).

RecipientPurposeAmount
AMERICAN FRIENDS OF AKIM USA INC NY, NYMEDICAL$500
AMERICAN FRIENDS OF BEIT ISSIE NEW YORK, NYMEDICAL$26,000
AMERICAN FRIENDS OF BSHVIL HAMACHAR MORRISVILLE, NCMEDICAL$500
AMERICAN FRIENDS OF ISRAEL ELWYN PHILADELPHIA, PAMEDICAL$5,000
AMERICAN FRIENDS OF MAGEN DAVID ADO HALLANDALE, FLMEDICAL$1,000
AMERICAN FRIENDS OF ORR SHALOM JANESVILLE, WIMEDICAL$500
AMERICAN FRIENDS OF RAMBAM NEW YORK, NYMEDICAL$8,000
AMERICAN FRIENDS OF SEEACH SOD BROOKLYN, NYMEDICAL$500
AMERICAN FRIENDS OF SHAALEI TIKVA NEW YORK, NYMEDICAL$500
AMERICAN FRIENDS OF SHUMAYA NEW YORK, NYMEDICAL$500

Leadership & Key People

Officers and directors from IRS filings

Compensation Overview

From 2024 IRS filing

ELLIOTT HARRIS ESQTRUSTEE$30K

From 2024 filing

NameTitleHoursCompensation
ELLIOTT HARRIS ESQTRUSTEE3$30,000

Subject Areas

Focus areas based on grantmaking activity

Frequently Asked Questions

What is Lee Perelstine Kagan Charitable Tr?

Lee Perelstine Kagan Charitable Tr is a private foundation focused on Education, based in CORAL GABLES, FL. It holds $2.7M in total assets as of 2024.

How large is Lee Perelstine Kagan Charitable Tr?

As of 2024, Lee Perelstine Kagan Charitable Tr holds $2.7M in total assets with $200K in annual revenue. It awarded 17 grants totaling $107K in 2024.

Where does Lee Perelstine Kagan Charitable Tr operate?

Lee Perelstine Kagan Charitable Tr has awarded grants in Florida, Massachusetts, North Carolina, New York, Pennsylvania, Wisconsin.

What size grants does Lee Perelstine Kagan Charitable Tr award?

In 2024, Lee Perelstine Kagan Charitable Tr awarded 17 grants totaling $107K — an average of about $6K per grant, based on its IRS Form 990 filings.

How much is Lee Perelstine Kagan Charitable Tr required to give away each year?

Private foundations must generally distribute about 5% of their assets annually. For 2024, Lee Perelstine Kagan Charitable Tr reported a distributable amount of $130K on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.

What is Lee Perelstine Kagan Charitable Tr's EIN?

Lee Perelstine Kagan Charitable Tr's EIN (Employer Identification Number) is 65-6319038. IRS Form 990 filing data is available on this page for 2020–2024.

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

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