Paul S and Carolyn a Simon Foundation

Private foundation · Grantmaker Augusta, GA EIN: 58-2272273

The Paul S and Carolyn A Simon Foundation is a private foundation based in Augusta, Georgia. In its 2025 filing, it reported grants to charitable organizations in Georgia and three other states, supporting work that included youth development, child welfare, health care, emergency assistance, and arts and history.

Key facts about Paul S and Carolyn a Simon Foundation

In short: Paul S and Carolyn a Simon Foundation gave $38K across 10 grants in 2025 (avg $4K), mostly in Georgia. Source: 2025 IRS Form 990-PF.

EIN
58-2272273
Latest 990 filing
Form 990-PF, 2025
Annual giving (2025)
$38,400
Grants made (2025)
10
Average grant
$3,840
Median grant
$5,000
Total assets
$543,064
Primary geography
Georgia (67% of itemized 2025 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, 2025; updated October 2026. Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.

Financial Overview

From 2025 IRS Form 990-PF · View filing

Total Assets

$543K

+5.2% YoY

Annual Giving

$38K

+37.1% YoY

Grant Count

10

-28.6% YoY

Avg Grant Size

$4K

+92.0% YoY

Under IRS private-foundation payout rules, Paul S and Carolyn a Simon Foundation reported a distributable amount of $42K for 2025 — the minimum it must pay out in qualifying distributions.

How Paul S and Carolyn a Simon Foundation gives

  • Giving grew 514% from 2022 to 2025. Method
  • In 2025 it paid out 92% 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.

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

Mission & Focus Areas

No mission statement for the foundation is provided. Its 2025 grants included support for organizations working in several areas. Child Enrichment Inc., a 2025 grantee, describes its mission as providing and coordinating intervention, stabilization, advocacy, and prevention in the best interests of abused and neglected children. Other 2025 recipients included a youth development organization, hospitals, a museum, and organizations providing emergency or family assistance.

Grantmaking

In filing year 2025, the foundation gave $38,400 through 10 grants. Grants ranged from $1,000 to $5,000, with a median of $5,000.

Notable 2025 grants included $5,000 each to Augusta First Tee, Child Enrichment, Shriners Hospital, Tunnel to Towers, an individual recipient, and the American Red Cross. Other listed grants were $2,500 to MD Anderson, $2,500 to St Jude Children’s Hospital, $2,400 to Heritage Academy, and $1,000 to Lucy Craft Laney Museum.

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

The 2025 grants went to organizations in Georgia, South Carolina, New York, and Tennessee. Georgia received 67% of grant dollars, South Carolina 13%, New York 13%, and Tennessee 7%.

Grant Distribution by State

6states

Share of 2025 grant dollars across all 10 itemized grants.

Cities

AugustaGreenvilleMemphisStaten IslandHoustonNew YorkAtlantaColumbiaLuthervilletimoniumNorth Augusta

Giving Over Time

Total grant dollars and number of grants per year

$0$20K$40K$60K4 grants2019 8 grants2020 2 grants2021 1 grant2022 15 grants2023 14 grants2024 10 grants2025

From 2019 to 2025, annual grant giving ranged from $2K (2019) to $53K (2023). In 2025 it made 10 grants totaling $38K.

Grant Insights

How this funder distributes its grants

Top Recipients

Top 9 recipients in 2025

Augusta First Tee: $5KAugusta First Tee$5KChild Enrichment: $5KChild Enrichment$5KShriners Hospital: $5KShriners Hospital$5KTunnel to Towers: $5KTunnel to Towers$5KAmerican Red Cross: $5KAmerican Red Cross$5KMD Anderson: $3KMD Anderson$3KSt Jude Childrens Hospital: $3KSt Jude Childrens Hospital$3KHeritage Academy: $2KHeritage Academy$2KLucy Craft Laney Museum: $1KLucy Craft Laney Museum$1K

The largest 2025 recipient was Augusta First Tee ($5K). Together the top 9 received $33K.

Organizations only. It also paid 1 grant to individuals ($5,000), which are not listed by name.

Grant Size Distribution

42 grants across all recorded years

42<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 42 grants of 42 (100%).

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
Augusta First Tee Augusta, GAFirst tee is a youth development organization introducing the game of golf and its inherent values to young people.$5,000
Child Enrichment Augusta, GATo help child enrichment serve children who were physically or sexually abused, severely negelcted, abandoned, or sex trafficked.$5,000
Shriners Hospital Greenville, SCTo help shriners childrens hospital provide health, hope, and future to children and families in need.$5,000
Tunnel to Towers Staten Island, NYTo help tunnel to towers provide mortgage-free homes to gold star and fallen first responder families with young children.$5,000
1 grant to individuals Recipients not named —$5,000
American Red Cross Augusta, GATo Help Support American Red Cross$5,000
MD Anderson Augusta, GATo help m.d. Anderson support and improve a community's health.$2,500
St Jude Childrens Hospital Memphis, TNTo help st jude childrens hospital advance cures and means of prevention for pediatric catastrophic diseases through research and treatment.$2,500
Heritage Academy Augusta, GATo Help Support Heritage Academy$2,400
Lucy Craft Laney Museum Augusta, GALucy craft laney museum showcases the legacy of a prominent african American educator through history and art.$1,000

Financial History

Multi-year comparison from IRS filings

Filing year Assets Revenue Expenses Grants
2025 $543,064 $66,626 $39,669 $38,400
2024 $516,107 $45,271 $30,714 $28,000
2023 $462,522 $44,519 $53,235 $52,750
Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$20K$40K$60K$80K2019 2020 2021 2022 2023 2024 2025
Metric202520242023
Total Assets$543,064$516,107$462,522
Revenue$66,626$45,271$44,519
Expenses$39,669$30,714$53,235
Qualifying Distributions$38,400$28,000$54,138
Net Investment Income$66,626$45,271$44,519
Distributable Amount$41,682$39,516$33,281

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 June 22, 2020)
  2. Added Form 990-PF for fiscal year 2025 (received by the IRS July 13, 2026)
  3. IRS filings on file for fiscal years 2020–2024

Leadership & Key People

Leadership team and compensation from IRS filings

The 2025 filing lists Paul S Simon as president and Carolyn A Simon as vice president/secretary.

Paul S and Carolyn a Simon Foundation is led by Paul S. Simon, President on every filing since 2019; none of the 2 officers listed in 2025 report compensation.

Officers on the 2025 filing

  • Paul S. Simon

    President

    On filings since 2019

    0.3 hrs/week

    No compensation reported

  • Carolyn A. Simon

    Vice President & Secretary

    On filings since 2019

    0.3 hrs/week

    No compensation reported

Data from IRS Form 990 filings, 2019–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.

Contact

Mailing address: 103 Windward Way, Augusta, GA 30909
Phone: (706) 733-5183

Frequently asked questions about Paul S and Carolyn a Simon Foundation

How much does Paul S and Carolyn a Simon Foundation give each year?

Paul S and Carolyn a Simon Foundation gave $38K across 10 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $28K across 14 grants.

What is Paul S and Carolyn a Simon Foundation's typical grant size?

Paul S and Carolyn a Simon Foundation's median grant in 2025 was $5,000, and its average grant was $3,840, across 10 grants on its 2025 IRS Form 990-PF.

Where does Paul S and Carolyn a Simon Foundation give grants?

Paul S and Carolyn a Simon Foundation gives mostly in Georgia: 67% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The next largest states were South Carolina (13%) and New York (13%). The most frequent recipient cities were Augusta, GA (6 grants).

Does Paul S and Carolyn a Simon Foundation give general operating support?

Not in 2025: none of the 10 grants with a stated purpose on Paul S and Carolyn a Simon Foundation's 2025 IRS Form 990-PF were described as general or operating support.

Who are Paul S and Carolyn a Simon Foundation's largest grantees?

Paul S and Carolyn a Simon Foundation's largest 2025 grantees include Augusta First Tee ($5,000), Child Enrichment ($5,000) and Shriners Hospital ($5,000), according to its 2025 IRS Form 990-PF. It also paid 1 grant to individuals ($5,000), which are not listed by name. Together they received 39% of its itemized 2025 grant dollars.

How large is Paul S and Carolyn a Simon Foundation?

Paul S and Carolyn a Simon Foundation reported $543K in total assets on its 2025 IRS Form 990-PF. It paid out $38K in qualifying distributions that year, against a required minimum of $42K (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 Paul S and Carolyn a Simon Foundation fund?

No mission statement for the foundation is provided. Its 2025 grants included support for organizations working in several areas. See mission & focus areas ↑

How do I apply for a grant from Paul S and Carolyn a Simon Foundation?

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 Paul S and Carolyn a Simon Foundation's EIN?

Paul S and Carolyn a Simon Foundation's EIN (Employer Identification Number) is 58-2272273. IRS Form 990 filing data is available on this page for 2019–2025.

Does Paul S and Carolyn a Simon Foundation accept unsolicited proposals?

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

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

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