Pukall Lumber Foundation Inc

Private foundation · Grantmaker Arbor Vitae, WI EIN: 23-7396586

Pukall Lumber Foundation Inc is a private foundation based in Arbor Vitae, Wisconsin. Its 2025 grants supported organizations in Wisconsin and several other states, with most grant dollars going to Wisconsin recipients.

Key facts about Pukall Lumber Foundation Inc

In short: Pukall Lumber Foundation Inc gave $38K across 49 grants in 2025 (avg $770.061), mostly in Wisconsin. 33% of 2025 grantees were new. Source: 2025 IRS Form 990-PF.

EIN
23-7396586
Latest 990 filing
Form 990-PF, 2025
Annual giving (2025)
$37,733
Grants made (2025)
49
Average grant
$770
Median grant
$500
New grantees (estimate)
33% first-time grantees (16 of 49, 2025)
Total assets
$892,160
Primary geography
Wisconsin (93% of itemized 2025 grant dollars)
How to apply
Contact Susan Pukall with a letter explaining the organization’s purpose and grant request, along with a copy of its exempt-status certificate. Full details ↓
Deadline
None.

Data from IRS Form 990-PF, 2025; 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 2025 IRS Form 990-PF · View filing

Total Assets

$892K

+7.3% YoY

Annual Giving

$38K

+6.7% YoY

Grant Count

49

+0.0% YoY

Avg Grant Size

$770.061

+6.7% YoY

Under IRS private-foundation payout rules, Pukall Lumber Foundation Inc reported a distributable amount of $52K for 2025 — the minimum it must pay out in qualifying distributions.

Is Pukall Lumber Foundation Inc open to new grantees?

33%

first-time grantees, 2025

In 2025, 16 of 49 grantees (33%) were first-time recipients. First grants averaged $675; repeat grants $816. How we count

Medians: $450 first-time, $750 repeat.

  • 63% of 2025 grantees were also funded in 2024. Method
  • Giving grew 59% from 2022 to 2025. Method
  • In 2025 it paid out 74% 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 (2021–2025). 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 2025 grants included support for community organizations, arts and education, emergency services, wildlife, and humanitarian and medical causes. For example, North Lakeland Discovery Center describes its mission as connecting people, nature, and community to enrich lives and foster care for Wisconsin’s Northwoods. Campanile Center for the Arts says it supports the arts in the Lakeland community through education, performance, and exhibition. NextGen ALS says it raises funds for targeted research toward treatments and cures for genetic forms of ALS.

Grantmaking

In 2025, the foundation made 49 grants totaling $37,733. Grants ranged from $100 to $3,333, with a median grant of $500. Among the largest grants were $3,333 to North Lakeland Discovery Center for its general fund and Forest Welcome; $2,500 to Lakeland Area Baseball Association for an indoor facility; and $2,000 each to Calvary Lutheran Church for its general fund, the Town of Manitowish Waters for the Lions Pavilion, and Vilas County Economic Development Corporation for its general fund.

Review Cycle

None.

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Geographic Focus

Where this funder awards grants

The foundation’s filing says grants are normally restricted to organizations in the North Central Wisconsin area. In 2025, 93% of grant dollars went to Wisconsin recipients; the remainder went to recipients in Maryland (3%), New York (2%), Washington, DC (1%), and Kansas (1%).

Grant Distribution by State

10states

Share of 2025 grant dollars across all 49 itemized grants.

Cities

MinocquaRhinelanderManitowish WatersWoodruffEagle RiverArbor VitaeBoulder JunctionNew YorkLac Du FlambeauMilwaukeeSt GermainWausauAppletonMadisonWestonHagerstownSaynerAntigoMcnaughtonPresque Isle

Giving Over Time

Total grant dollars and number of grants per year

$0$10K$20K$30K$40K50 grants2021 33 grants2022 51 grants2023 49 grants2024 49 grants2025

From 2021 to 2025, annual grant giving ranged from $24K (2022) to $38K (2023). In 2025 it made 49 grants totaling $38K.

Grant Insights

How this funder distributes its grants

Top Recipients

Top 10 recipients in 2025

North Lakeland Discovery Center: $3KNorth Lakeland DiscoveryCenter$3KLakeland Area Baseball Association: $3KLakeland Area BaseballAssociation$3KCalvary Lutheran Church: $2KCalvary Lutheran Church$2KTown of Manitowish Waters: $2KTown of Manitowish Waters$2KVilas Cty Econ Dvlpmt Corp: $2KVilas Cty Econ Dvlpmt Corp$2KArbor Vitae Volunteer Fire Dept: $2KArbor Vitae Volunteer FireDept$2KAscension Lutheran: $1KAscension Lutheran$1KCampanile Center for the Arts: $1KCampanile Center for the Arts$1KDoctors Without Borders: $1KDoctors Without Borders$1KFriends of the Koller Library: $1KFriends of the Koller Library$1K

The largest 2025 recipient was North Lakeland Discovery Center ($3K). Together the top 10 received $17K.

Grant Size Distribution

232 grants across all recorded years

232<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 232 grants of 232 (100%).

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
North Lakeland Discovery Center Manitowish Waters, WIGeneral Fund and Forest Welcome$3,333
Lakeland Area Baseball Association Woodruff, WIIndoor Facility$2,500
Calvary Lutheran Church Minocqua, WIGeneral Fund$2,000
Town of Manitowish Waters Manitowish Waters, WILions Pavilion$2,000
Vilas Cty Econ Dvlpmt Corp Eagle River, WIGeneral Fund$2,000
Arbor Vitae Volunteer Fire Dept Arbor Vitae, WIGeneral Fund$1,500
Ascension Lutheran Minocqua, WIGeneral Fund$1,000
Campanile Center for the Arts Minocqua, WIGeneral Fund$1,000
Doctors Without Borders Hagerstown, MDGeneral Fund and Gaza$1,000
Friends of the Koller Library Manitowish Waters, WIGeneral Fund$1,000

Financial History

Multi-year comparison from IRS filings

Filing year Assets Revenue Expenses Grants
2025 $892,160 $109,035 $48,405 $37,733
2024 $831,508 $53,241 $44,419 $35,348
2023 $805,474 $74,888 $46,412 $38,165
Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$50K$100K$150K$200K2021 2022 2023 2024 2025
Metric202520242023
Total Assets$892,160$831,508$805,474
Revenue$109,035$53,241$74,888
Expenses$48,405$44,419$46,412
Qualifying Distributions$38,483$36,023$38,790
Net Investment Income$99,313$44,845$27,266
Distributable Amount$52,008$48,475$45,202

Data update history

When this profile's IRS filing data changed on Grantable

  1. IRS filings on file for fiscal years 2021–2025

Leadership & Key People

Leadership team and compensation from IRS filings

The 2025 filing lists Susan C. Pukall as president and treasurer and Debra J. Christensen as vice president.

Pukall Lumber Foundation Inc is led by Susan C. Pukall, President & Treasurer on every filing since 2021; none of the 2 officers listed in 2025 report compensation.

Officers on the 2025 filing

  • Susan C. Pukall

    President & Treasurer

    On filings since 2021

    0.3 hrs/week

    No compensation reported

  • Debra J. Christensen

    Vice President

    On filings since 2021

    0.3 hrs/week

    No compensation reported

Data from IRS Form 990 filings, 2021–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.

Contact

Application contact: Susan Pukall
Mailing address: Av 10894 Hwy 70E, Woodruff, WI 54568
Phone: (715) 356-3252

Frequently asked questions about Pukall Lumber Foundation Inc

How much does Pukall Lumber Foundation Inc give each year?

Pukall Lumber Foundation Inc gave $38K across 49 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $35K across 49 grants.

What is Pukall Lumber Foundation Inc's typical grant size?

Pukall Lumber Foundation Inc's median grant in 2025 was $500, and its average grant was $770, across 49 grants on its 2025 IRS Form 990-PF. Organizations receiving their first grant from Pukall Lumber Foundation Inc that year got $675 on average.

Where does Pukall Lumber Foundation Inc give grants?

Pukall Lumber Foundation Inc gives mostly in Wisconsin: 93% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The most frequent recipient cities were Minocqua, WI (12 grants), Manitowish Waters, WI (5 grants), Woodruff, WI (5 grants) and Rhinelander, WI (4 grants).

Does Pukall Lumber Foundation Inc give general operating support?

Yes: 84% of Pukall Lumber Foundation Inc's 2025 grants with a stated purpose (41 of 49) were for general or operating support, per its 2025 IRS Form 990-PF.

Who are Pukall Lumber Foundation Inc's largest grantees?

Pukall Lumber Foundation Inc's largest 2025 grantees include North Lakeland Discovery Center ($3,333), Lakeland Area Baseball Association ($2,500) and Calvary Lutheran Church ($2,000), according to its 2025 IRS Form 990-PF. Together they received 21% of its itemized 2025 grant dollars.

How large is Pukall Lumber Foundation Inc?

Pukall Lumber Foundation Inc reported $892K in total assets on its 2025 IRS Form 990-PF. It paid out $38K in qualifying distributions that year, against a required minimum of $52K (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 Pukall Lumber Foundation Inc fund?

No mission statement for the foundation is provided. Its 2025 grants included support for community organizations, arts and education, emergency services, wildlife, and humanitarian and medical causes. See mission & focus areas ↑

How do I apply for a grant from Pukall Lumber Foundation Inc?

Contact Susan Pukall with a letter explaining the organization’s purpose and grant request, along with a copy of its exempt-status certificate. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑

What is Pukall Lumber Foundation Inc's EIN?

Pukall Lumber Foundation Inc's EIN (Employer Identification Number) is 23-7396586. IRS Form 990 filing data is available on this page for 2021–2025.

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

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