Posner-Wallace Foundation

Foundation · Grantmaker Wilmington, DE EIN: 52-6037555

The Posner-Wallace Foundation is a private family foundation established in 1957 and based in Wilmington, Delaware. The foundation operates as an independent charitable organization with a focus on supporting nonprofits working in youth development, education, and community services.

Key facts about Posner-Wallace Foundation

EIN
52-6037555
Latest 990 filing
Form 990-PF, 2024
Annual giving (2024)
$276,760
Grants made (2024)
241
Average grant
$1,148
Median grant
$400
New grantees (estimate)
12% first-time grantees (27 of 234, 2024)
Total assets
$3,613,395
Primary geography
New York (33% of itemized 2024 grant dollars)

Data from IRS Form 990-PF, 2024; updated September 2026. New grantees are estimated by matching recipient names across years (methodology).

Who Posner-Wallace Foundation funds

By grant dollars, the top recipient states for Posner-Wallace Foundation's 241 itemized 2024 grants were New York (33%), California (13%) and District of Columbia (11%). The most frequent recipient cities were New York, NY (46 grants), Washington, DC (27 grants), Vancouver, WA (9 grants) and San Francisco, CA (8 grants). 85% of grants with a stated purpose were for general or operating support.

Is Posner-Wallace Foundation open to new grantees?

12%

first-time grantees, 2024

In 2024, 27 of 234 grantees (12%) were first-time recipients. First grants averaged $644; repeat grants $1K. How we count

Medians: $400 first-time, $400 repeat.

  • 82% of 2024 grantees were also funded in 2023. Method
  • Giving fell 23% from 2021 to 2024. Method
  • In 2024 it paid out 164% of its IRS minimum distribution (the 5% rule). Method

Estimate from itemized IRS Form 990-PF grant lists (2020–2024). Recipient names are matched across years, so a renamed or misspelled grantee can look new; grants to individuals are left out. Methodology.

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Financial Overview

From 2024 IRS Form 990-PF · View filing

Total Assets

$3.6M

+2.7% YoY

Annual Giving

$277K

-2.3% YoY

Grant Count

241

+0.8% YoY

Avg Grant Size

$1K

-3.1% YoY

Under IRS private-foundation payout rules, Posner-Wallace Foundation reported a distributable amount of $201K for 2024 — the minimum it must pay out in qualifying distributions.

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

Mission & Focus Areas

Founded in 1957, the Posner-Wallace Foundation supports organizations focused on:

  • Youth development
  • Education
  • Women's programs
  • Food and self-sufficiency programs
  • Social services
  • Community development
  • International crisis relief, including medical services, translation services, and public health support

The foundation also maintains a School of Public Health Scholarship Fund.

Important Note: The foundation does not accept unsolicited proposals.

Grantmaking

Grant Range

$20–$104,100

Average Grant

amount: approximately $1,000

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Geographic Focus

Where this funder awards grants

The foundation primarily funds organizations in:

  • New York
  • California
  • District of Columbia
  • Maryland

Grantmaking reaches organizations across 33 states, with New York, Maryland, and the District of Columbia accounting for 43% of all grants.

Grant Distribution by State

34states

Share of all 241 itemized 2024 grant dollars.

Cities

New YorkWashingtonRedwood CitySan FranciscoPalo AltoVancouverSan JoseArlingtonClearwaterPhiladelphiaDenverOaklandAtlantaChicagoPrincetonCambridgeBethesdaBethany BeachOxfordRockville

Financial History

Multi-year comparison from IRS filings

Assets & Revenue:

  • Total assets (2024): $3,613,395
  • Total assets (2023): $3,518,990
  • Annual income: $789,000
  • Total revenue (2023): $306,146
  • Total expenses (2023): $366,323
  • Giving rate: 9.5%
Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$148K$295K$443K$591K20202021202220232024
Metric202420232022
Total Assets$3,613,395$3,518,990$3,579,167
Revenue$462,338$306,146$255,580
Expenses$368,333$366,323$510,126
Qualifying Distributions$329,340$336,287$472,701
Net Investment Income$431,857$284,175$243,863
Distributable Amount$200,722$196,355$216,061

Data update history

When this profile's IRS filing data changed on Grantable

  1. IRS filings on file for fiscal years 2020–2024

Giving Over Time

Total grant dollars and number of grants per year

$0$110K$220K$329K$439K224 grants2020229 grants2021260 grants2022239 grants2023241 grants2024

Grant Insights

How this funder distributes its grants

Top Recipients

Top 10 recipients in 2024

Childrens Theatre Company: $35K across 3 grantsChildrens Theatre Company$35K · 3 grantsI Earn Inc: $10KI Earn Inc$10KMirror Stage: $7KMirror Stage$7KKesho: $7KKesho$7KSidwell Friends School: $6K across 2 grantsSidwell Friends School$6K · 2 grantsCapital Sisters International Inc: $6K across 2 grantsCapital Sisters InternationalInc$6K · 2 grantsAmerican Jewish World Service Inc: $5KAmerican Jewish World ServiceInc$5KAshoka: $5KAshoka$5KBeads for Education Inc a Non-Profit Corporation: $5KBeads for Education Inc aNon-Profit Corporation$5KBuilding Bridges Across the River: $5KBuilding Bridges Across theRiver$5K

Grant Size Distribution

1,193 grants across all recorded years

1190<$50K2$50–100K1$100–250K$250–500K$500K–1M$1–5M$5M+

Giving History

Grant recipients and amounts by year

Among its reported 2024 grants, the largest recipients include Childrens Theatre Company ($35,000 across 3 grants), I Earn Inc ($10,000), Mirror Stage ($7,000).

RecipientPurposeAmount
CHILDRENS THEATRE COMPANY New York, NYFunds for Cash-flow support and staff to prepare for Charitable benefit performance of Louis Armstrong Musical and related events$15,000
CHILDRENS THEATRE COMPANY New York, NYGeneral & Unrestricted$12,000
I EARN INC New York, NYTCP--Support Collaboration Center platform on Class.com$10,000
CHILDRENS THEATRE COMPANY New York, NYTalent and Career Pathways project$8,000
MIRROR STAGE Federal Way, WAGeneral & Unrestricted$7,000
KESHO Columbus, OHHappiness Wambura's Lohada Schools Program$6,500
AMERICAN JEWISH WORLD SERVICE INC Etna, NHFunds for under-served rural communities in Latin American$5,000
ASHOKA Arlington, VAGeneral & Unrestricted$5,000
BEADS FOR EDUCATION INC A NON-PROFIT CORPORATION Brookfield, CTGeneral & Unrestricted$5,000
BUILDING BRIDGES ACROSS THE RIVER Washington, DCGeneral & Unrestricted$5,000

Leadership & Key People

Leadership team and compensation from IRS filings

Key Officers and Trustees:

  • Rachel C. Smith – Chair, President, Trustee
  • Nicholas Posner – Trustee, Chief Financial Officer, Treasurer
  • James R. Posner – Chair Emeritus
  • Sarah Smith – Trustee, Secretary
  • Diana Erbsen – Trustee
  • Andrew C Smith – Trustee
  • Melanie Markwell – Associate Trustee
  • Stephanie Posner – Associate Trustee
  • Jill Prosky – Associate Trustee
  • Shelby Lynn Smith – Associate Trustee

The foundation is governed by 11 officers and trustees.

Compensation Overview

From 2024 IRS filing

Rachel C Smith — Chair, Pres, Trustee: $5KRachel C SmithChair, Pres, Trustee$5KJames R Posner — Chair Emeritus: $3KJames R PosnerChair Emeritus$3KNicholas Posner — Trustee, CFO, Treas: $3KNicholas PosnerTrustee, CFO, Treas$3KSarah Smith — Trustee, Sec: $3KSarah SmithTrustee, Sec$3K

From 2024 IRS filing

NameTitleHoursCompensation
Diana ErbsenTrustee1—
Melanie MarkwellAssociate Trustee1—
James R PosnerChair Emeritus2$3,333
Nicholas PosnerTrustee, CFO, Treas3$3,333
Stephanie PosnerAssociate Trustee1—
Jill ProskyAssociate Trustee1—
Andrew C SmithTrustee1—
Rachel C SmithChair, Pres, Trustee3$5,000
Sarah SmithTrustee, Sec3$3,333
Shelby Lynn SmithAssociate Trustee1—
Robert P Smith IITrustee2—
Robert P Smith IIITrustee1—

Contact Information

Address: Foundation Source 501 Silverside Road Wilmington, DE 19809-1377

Phone: (800) 839-1754

Website: http://fdnweb.org/posner-wallace/

IRS Information:

  • EIN: 52-6037555
  • IRS Ruling Year: 1958
  • Organization Type: Trust
  • Tax-deductible contributions: Yes

Frequently Asked Questions

What does Posner-Wallace Foundation fund?

Founded in 1957, the Posner-Wallace Foundation supports organizations focused on: • Youth development • Education • Women's programs • Food and self-sufficiency programs • Social services • Community development • International crisis relief, including medical services, translation services, and public health support The foundation also maintains a School of Public Health Scholarship Fund. **Important Note:** The foundation does not accept unsolicited proposals.

How do I apply for a grant from Posner-Wallace Foundation?

**Grant Characteristics:** • Typical grant range: $20–$104,100 • Average grant amount: approximately $1,000 • Median grant amount: $500–$1,000 • The foundation makes contributions only to preselected charitable organizations **Recent Activity:** • Total giving in 2024: $276,760 • Total giving in 2023: $336,287 • Grantmaking activity peaked in 2022 with $878,000 distributed across 520 grants • Annual distribution has ranged between $276,000 and $878,000 from 2020 to 2023 • The foundation has mad…

Where does Posner-Wallace Foundation make grants?

The foundation primarily funds organizations in: • New York • California • District of Columbia • Maryland Grantmaking reaches organizations across 33 states, with New York, Maryland, and the District of Columbia accounting for 43% of all grants.

What size grants does Posner-Wallace Foundation award?

In 2024, Posner-Wallace Foundation awarded 241 grants totaling $277K — an average of about $1K per grant, based on its IRS Form 990 filings.

How much is Posner-Wallace Foundation required to give away each year?

Private foundations must generally distribute about 5% of their assets annually. For 2024, Posner-Wallace Foundation reported a distributable amount of $201K on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.

What is Posner-Wallace Foundation's EIN?

Posner-Wallace Foundation's EIN (Employer Identification Number) is 52-6037555. IRS Form 990 filing data is available on this page for 2020–2024.

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

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