Lukana Foundation
Lukana Foundation is a private foundation focused on Human Services, based in Laguna Hills, CA. IRS filing data is available from 2020 through 2025. As of 2025, the organization holds $1.9M in total assets. In 2025, it awarded 6 grants totaling $15K. Net investment income was $45K.
Lukana Foundation at a glance
In short: Lukana Foundation gave $15K across 6 grants in 2025 (avg $2K), mostly in California. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $14,911
- +788.1% vs 2024
- Grants made (2025)
- 6
- +200.0% vs 2024
- Average grant
- $2,485
- +196.0% vs 2024
- Median grant
- $1,503
- Total assets
- $1,924,439
- -5.9% vs 2024
- Primary geography
- California (100% of itemized 2025 grant dollars)
- Latest 990 filing
- Form 990-PF, 2025 View filing
Data from IRS Form 990-PF, 2025; updated September 2026.
Who Lukana Foundation funds
How this funder distributes its grants
Top Recipients
Top 6 recipients in 2025
The largest 2025 recipient was Brackens Kitchen ($6K). Together the top 6 received $15K.
Grant Size Distribution
26 grants across all recorded years
The most common grant size was under $50K: 26 grants of 26 (100%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of 2025 grant dollars across all 6 itemized grants.
States
Cities
How Lukana Foundation gives
- Giving fell 53% from 2022 to 2025. Method
- In 2025 it paid out 213% of its IRS minimum distribution (the 5% rule). Method
From the foundation's IRS Form 990-PF filings. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2020 to 2025, annual grant giving ranged from $2K (2024) to $42K (2021). In 2025 it made 6 grants totaling $15K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Brackens Kitchen Garden Grove, CA | Support of charity that feeds the homeless | $6,051 |
| Ranch Church Rancho Mission Viejo, CA | Support of Church with Tax Id: 83-2853455 | $5,155 |
| Kids Around the World San Clemente, CA | Support of charity that builds playgrounds for needy children | $1,527 |
| Gateway via San Clemente, CA | Support of orphanage | $1,478 |
| Crean Lutheran High School Irvine, CA | Support of School | $600 |
| Mariners Church Irvine, CA | Support of church | $100 |
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Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income | Distributable Amount |
|---|---|---|---|---|---|---|---|---|
| 2025 | $1,924,439 | $65,900 | $227,140 | $14,911 | 6 | $206,423 | $45,183 | $97,104 |
| 2024 | $2,044,359 | $72,684 | $159,956 | $1,679 | 2 | $138,842 | $51,570 | $101,315 |
| 2023 | $2,099,090 | $85,170 | $209,336 | $40,715 | 5 | $203,861 | $80,170 | $104,088 |
| 2022 | $2,173,079 | $34,142 | $108,453 | $32,064 | 6 | $96,427 | $34,142 | $109,279 |
| 2021 | $2,347,263 | $1,498,481 | $88,656 | $42,200 | 7 | $79,178 | $865,159 | $105,977 |
| 2020 | $2,354,019 | $171,883 | $60,080 | $35,000 | 4 | — | $330,956 | $71,147 |
Under IRS private-foundation payout rules, Lukana Foundation reported a distributable amount of $97K for 2025 — the minimum it must pay out in qualifying distributions.
Leadership & Key People
Officers and directors from IRS filings
Lukana Foundation is led by stephen kepler, Director, President & Secretary since 2021 (on filings since 2020); 1 of 3 officers listed in 2025 is compensated.
Officers on the 2025 filing
stephen kepler
Director, President & Secretary
Director → Director, President & Secretary, 2021
On filings since 2020
9 hrs/week
$130K (2023) → $104K (2025)
rosemary kepler
Director & Treasurer
Director → Director & Treasurer, 2021
On filings since 2020
5 hrs/week
No compensation reported
Homyra Rahim
Director
On filings since 2022
0.2 hrs/week
No compensation reported
Data from IRS Form 990 filings, 2020–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Compensation Overview
From 2025 IRS filing
The highest reported compensation on the 2025 filing was $104K, to stephen kepler (director and president and Secretary).
Frequently asked questions about Lukana Foundation
How much does Lukana Foundation give each year?
Lukana Foundation gave $15K across 6 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $2K across 2 grants.
What is Lukana Foundation's typical grant size?
Lukana Foundation's median grant in 2025 was $1,503, and its average grant was $2,485, across 6 grants on its 2025 IRS Form 990-PF.
Where does Lukana Foundation give grants?
Lukana Foundation gives mostly in California: 100% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The most frequent recipient cities were San Clemente, CA (2 grants) and Irvine, CA (2 grants).
Does Lukana Foundation give general operating support?
Not in 2025: none of the 6 grants with a stated purpose on Lukana Foundation's 2025 IRS Form 990-PF were described as general or operating support.
Who are Lukana Foundation's largest grantees?
Lukana Foundation's largest 2025 grantees include Brackens Kitchen ($6,051), Ranch Church ($5,155) and Kids Around the World ($1,527), according to its 2025 IRS Form 990-PF. Together they received 85% of its itemized 2025 grant dollars.
How large is Lukana Foundation?
Lukana Foundation reported $1.9M in total assets on its 2025 IRS Form 990-PF. It paid out $206K in qualifying distributions that year, against a required minimum of $97K (roughly 5% of its investment assets).
What is Lukana Foundation?
Lukana Foundation is a private foundation focused on Human Services, based in Laguna Hills, CA. It holds $1.9M in total assets as of 2025.
What is Lukana Foundation's EIN?
Lukana Foundation's EIN (Employer Identification Number) is 27-2220674. IRS Form 990 filing data is available on this page for 2020–2025.
Data last updated September 2026. Sourced from IRS Form 990-PF filings.
Data update history
(7)
When this profile's IRS filing data changed on Grantable
- Updated Form 990-PF for fiscal year 2020 (received by the IRS March 16, 2021)
- Updated Form 990-PF for fiscal year 2021 (received by the IRS April 28, 2022)
- Updated Form 990-PF for fiscal year 2022 (received by the IRS March 13, 2023)
- Updated Form 990-PF for fiscal year 2023 (received by the IRS February 11, 2024)
- Updated Form 990-PF for fiscal year 2024 (received by the IRS January 22, 2025)
- Updated Form 990-PF for fiscal year 2025 (received by the IRS April 9, 2026)
- IRS filings on file for fiscal years 2020–2025
Live grants for the work Lukana Foundation funds
Human Services Open opportunities, soonest deadline first.
Explore Open Grants
Browse active grant opportunities in Lukana Foundation's focus areas in our free grants database
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