Mack and Eleanor Lewis Family Foundation Inc

Private foundation · Grantmaker Panama City, FL EIN: 59-2604288

Mack and Eleanor Lewis Family is a private foundation based in Panama City, Florida. Its 2024 filing records grants to charitable organizations, including arts, education, community-service, and faith-based organizations.

Key facts about Mack and Eleanor Lewis Family Foundation Inc

In short: Mack and Eleanor Lewis Family Foundation Inc gave $43K across 29 grants in 2024 (avg $1K), mostly in Florida. 14% of 2024 grantees were new. Source: 2024 IRS Form 990-PF.

EIN
59-2604288
Latest 990 filing
Form 990-PF, 2024
Annual giving (2024)
$42,500
Grants made (2024)
29
Average grant
$1,466
Median grant
$500
New grantees (estimate)
14% first-time grantees (4 of 29, 2024)
Total assets
$1,246,926
Primary geography
Florida (76% of itemized 2024 grant dollars)
Accepts unsolicited proposals
No
How to apply
The foundation states that it makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds. Full details ↓

Data from IRS Form 990-PF, 2024; updated September 2026. New grantees are estimated by matching recipient names across years (methodology). Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.

Financial Overview

From 2024 IRS Form 990-PF · View filing

Total Assets

$1.2M

+5.4% YoY

Annual Giving

$43K

-39.3% YoY

Grant Count

29

-3.3% YoY

Avg Grant Size

$1K

-37.2% YoY

Under IRS private-foundation payout rules, Mack and Eleanor Lewis Family Foundation Inc reported a distributable amount of $60K for 2024 — the minimum it must pay out in qualifying distributions.

Is Mack and Eleanor Lewis Family Foundation Inc open to new grantees?

14%

first-time grantees, 2024

In 2024, 4 of 29 grantees (14%) were first-time recipients. First grants averaged $3K; repeat grants $1K. How we count

Medians: $750 first-time, $500 repeat.

  • 86% of 2024 grantees were also funded in 2023. Method
  • Giving fell 40% from 2021 to 2024. Method
  • In 2024 it paid out 71% of its IRS minimum distribution (the 5% rule). Foundations have until the end of the next year to meet it. Method

Estimate from itemized grant lists in IRS Form 990-PF filings (2019–2024). Recipient names are matched across years, so a renamed or misspelled grantee can look new; grants to individuals are left out. Methodology.

Research compiled by Grantable AI from public sources. Last updated September 2026.

Mission & Focus Areas

No mission statement for the foundation is provided. Its 2024 grantees include organizations with varied missions. For example, Panama City Music Association says it brings classical and modern music, dance, opera, and musical theatre to Bay County audiences and seeks to increase youth participation in musical arts. Bay Arts Alliance says it supports, promotes, and develops the arts as part of Bay County communities’ revitalization and growth. Other grantees describe work in areas such as youth development, family services, addiction recovery, and shelter.

Grantmaking

In 2024, the foundation made 29 grants totaling $42,500. Grants ranged from $500 to $10,000, with a median of $500. The largest grants included $10,000 to Panama City Music Association, $8,000 each to First United Methodist Church in Panama City and Wallace Community College Foundation, and $1,000 each to Bay Arts Alliance, Embrace Florida Kids, Gulf Coast State College Foundation, Performing Arts Cultural Exchange, Red Cross of NWFL, Science & Discovery Center of NW FL, and Woman’s Club of Panama City. Anchorage Children’s Home and ARC of the Bay each received $500.

How to Apply

The foundation states that it makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds.

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Geographic Focus

Where this funder awards grants

In 2024, 76% of grant dollars went to recipients in Florida and 19% to recipients in Alabama. Smaller shares went to Georgia (2%), Washington, DC (1%), and Tennessee (1%).

Grant Distribution by State

5states

Share of 2024 grant dollars across all 29 itemized grants.

Cities

Panama CityLynn HavenBoys RanchJacksonvilleMemphisClermontMaitlandPanama City BeachNavarrePaceTampaAmericusAtlantaDothanFort Walton BeachPensacolaWashington

Giving Over Time

Total grant dollars and number of grants per year

$0$20K$40K$60K$80K16 grants2019 18 grants2020 19 grants2021 28 grants2022 30 grants2023 29 grants2024

From 2019 to 2024, annual grant giving ranged from $43K (2024) to $71K (2021). In 2024 it made 29 grants totaling $43K.

Grant Insights

How this funder distributes its grants

Top Recipients

Top 10 recipients in 2024

Panama City Music Association: $10KPanama City Music Association$10KFirst United Methodist Church: $8KFirst United Methodist Church$8KWallace Community College Foundatio: $8KWallace Community CollegeFoundatio$8KBay Arts Alliance: $1KBay Arts Alliance$1KEmbrace Florida Kids: $1KEmbrace Florida Kids$1KGulf Coast State College Foundation: $1KGulf Coast State CollegeFoundation$1KPerforming Arts Cultural Exchange: $1KPerforming Arts CulturalExchange$1KRed Cross of NWFL: $1KRed Cross of NWFL$1KScience & Discovery Center of NW FL: $1KScience & Discovery Center ofNW FL$1KWoman's Club of Panama City: $1KWoman's Club of Panama City$1K

The largest 2024 recipient was Panama City Music Association ($10K). Together the top 10 received $33K.

Grant Size Distribution

124 grants across all recorded years

124<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 124 grants of 124 (100%).

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
Panama City Music Association Panama City Beach, FLContribution$10,000
First United Methodist Church Panama City, FLDonation$8,000
Wallace Community College Foundatio Dothan, ALContribution$8,000
Bay Arts Alliance Panama City, FLContribution$1,000
Embrace Florida Kids Pace, FLContribution$1,000
Gulf Coast State College Foundation Panama City, FLContribution$1,000
Performing Arts Cultural Exchange Navarre, FLContribution$1,000
Red Cross of NWFL Pensacola, FLContribution$1,000
Science & Discovery Center of NW FL Panama City, FLContribution$1,000
Woman's Club of Panama City Panama City, FLContribution$1,000

Financial History

Multi-year comparison from IRS filings

Filing year Assets Revenue Expenses Grants
2024 $1,246,926 $70,522 $56,494 $42,500
2023 $1,183,298 $41,277 $88,228 $70,000
2022 $1,170,867 $52,400 $82,598 $66,500
Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$50K$100K$150K$200K2019 2020 2021 2022 2023 2024
Metric202420232022
Total Assets$1,246,926$1,183,298$1,170,867
Revenue$70,522$41,277$52,400
Expenses$56,494$88,228$82,598
Qualifying Distributions$42,500$70,000$66,500
Net Investment Income$11,662$22,588$36,034
Distributable Amount$59,682$57,657$64,504

Data update history

When this profile's IRS filing data changed on Grantable

  1. Added Form 990-PF for fiscal year 2019 (received by the IRS January 15, 2021)
  2. IRS filings on file for fiscal years 2020–2024

Leadership & Key People

Leadership team and compensation from IRS filings

Nancy Moore is listed on the 2024 filing as PRESIDENT/SE.

Mack and Eleanor Lewis Family Foundation Inc is led by Nancy Moore, President & Secretary on every filing since 2019 — the only officer listed, and uncompensated.

Officers on the 2024 filing

  • Nancy Moore

    President & Secretary

    On filings since 2019

    No compensation reported

Data from IRS Form 990 filings, 2019–2024. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.

Contact

Mailing address: 1200 W Beach Drive, Panama City, FL 32401
Phone: (850) 785-7174

Frequently asked questions about Mack and Eleanor Lewis Family Foundation Inc

How much does Mack and Eleanor Lewis Family Foundation Inc give each year?

Mack and Eleanor Lewis Family Foundation Inc gave $43K across 29 grants in 2024, according to its 2024 IRS Form 990-PF. In 2023 it gave $70K across 30 grants.

What is Mack and Eleanor Lewis Family Foundation Inc's typical grant size?

Mack and Eleanor Lewis Family Foundation Inc's median grant in 2024 was $500, and its average grant was $1,466, across 29 grants on its 2024 IRS Form 990-PF. Organizations receiving their first grant from Mack and Eleanor Lewis Family Foundation Inc that year got $3K on average.

Where does Mack and Eleanor Lewis Family Foundation Inc give grants?

Mack and Eleanor Lewis Family Foundation Inc gives mostly in Florida: 76% of the grant dollars itemized on its 2024 IRS Form 990-PF went to recipients there. The next largest state was Alabama (19%). The most frequent recipient cities were Panama City, FL (16 grants).

Does Mack and Eleanor Lewis Family Foundation Inc give general operating support?

Not in 2024: none of the 29 grants with a stated purpose on Mack and Eleanor Lewis Family Foundation Inc's 2024 IRS Form 990-PF were described as general or operating support. Recurring purposes include "Contribution" (28 grants).

Who are Mack and Eleanor Lewis Family Foundation Inc's largest grantees?

Mack and Eleanor Lewis Family Foundation Inc's largest 2024 grantees include Panama City Music Association ($10,000), First United Methodist Church ($8,000) and Wallace Community College Foundatio ($8,000), according to its 2024 IRS Form 990-PF. Together they received 61% of its itemized 2024 grant dollars.

How large is Mack and Eleanor Lewis Family Foundation Inc?

Mack and Eleanor Lewis Family Foundation Inc reported $1.2M in total assets on its 2024 IRS Form 990-PF. It paid out $43K in qualifying distributions that year, against a required minimum of $60K (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 does Mack and Eleanor Lewis Family Foundation Inc fund?

No mission statement for the foundation is provided. Its 2024 grantees include organizations with varied missions. See mission & focus areas ↑

How do I apply for a grant from Mack and Eleanor Lewis Family Foundation Inc?

The foundation states that it makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑

What is Mack and Eleanor Lewis Family Foundation Inc's EIN?

Mack and Eleanor Lewis Family Foundation Inc's EIN (Employer Identification Number) is 59-2604288. IRS Form 990 filing data is available on this page for 2019–2024.

Does Mack and Eleanor Lewis Family Foundation Inc accept unsolicited proposals?

No, according to Grantable's research on the foundation's published guidelines. See how to apply ↑

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

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