Rabbi Abraham and Shirley Kelman

Private foundation · Grantmaker Baltimore, MD EIN: 20-8370192

Rabbi Abraham and Shirley Kelman is a private foundation based in Baltimore, Maryland. Its 2024 grants supported charitable organizations working on poverty relief, services for people with disabilities, care for older adults, and other community needs.

Key facts about Rabbi Abraham and Shirley Kelman

In short: Rabbi Abraham and Shirley Kelman gave $74K across 33 grants in 2024 (avg $2K), mostly in Maryland. 31% of 2024 grantees were new. Source: 2024 IRS Form 990-PF.

EIN
20-8370192
Latest 990 filing
Form 990-PF, 2024
Annual giving (2024)
$74,437
Grants made (2024)
33
Average grant
$2,256
Median grant
$750
New grantees (estimate)
31% first-time grantees (10 of 32, 2024)
Total assets
$526,609
Primary geography
Maryland (51% of itemized 2024 grant dollars)
Accepts unsolicited proposals
No
How to apply
The foundation makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds. Full details ↓
Deadline
See application for applicable deadlines.

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

$527K

-6.6% YoY

Annual Giving

$74K

-30.0% YoY

Grant Count

33

+10.0% YoY

Avg Grant Size

$2K

-36.3% YoY

Under IRS private-foundation payout rules, Rabbi Abraham and Shirley Kelman reported a distributable amount of $46K for 2024 — the minimum it must pay out in qualifying distributions.

Is Rabbi Abraham and Shirley Kelman open to new grantees?

31%

first-time grantees, 2024

In 2024, 10 of 32 grantees (31%) were first-time recipients. First grants averaged $545; repeat grants $3K. How we count

Medians: $500 first-time, $2K repeat.

  • 53% of 2024 grantees were also funded in 2023. Method
  • Giving held roughly steady from 2021 to 2024 (+5%). Method
  • In 2024 it paid out 198% of its IRS minimum distribution (the 5% rule). Method

Estimate from itemized grant lists in IRS Form 990-PF filings (2020–2024). 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 grants show support for organizations addressing basic needs, disability services, care for older adults, and Jewish community and educational activities. For example, Shoresh Inc describes its work as offering activities, events, and classes about Jewish heritage; DOROT Inc says it works to alleviate social isolation among older adults and help them live independently. These are the grantees’ stated missions, not the foundation’s.

Grantmaking

In 2024, the foundation awarded 33 grants totaling $74,437. Grants ranged from $108 to $10,000, with a median of $750. Its largest listed awards included $10,000 to chabad for distributions to poor families, $9,700 to Yeshivas Lubavitch for community services for the poor, and $7,500 to Cong Aguduth Israel of Boro Park for distributions to poor families. Other notable awards included $6,000 to Shoresh Inc for a program for handicapped children, $5,500 to Ahavas Yisrael Charity Fund for basic needs for poor and needy Baltimore residents, and $5,000 each to American Friends of Hakav Hameached, Shaare Zedek Medical Center, and Jewish Caring Network.

Review Cycle

See application for applicable deadlines.

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Geographic Focus

Where this funder awards grants

In 2024, 51% of grant dollars went to recipients in Maryland, 37% to New York, 3% to New Jersey, and 1% to California. The filing also reports an 8% recipient-state category marked “?”.

Grant Distribution by State

7states

Share of 2024 grant dollars across all 33 itemized grants.

Cities

New YorkBaltimoreBrooklynLakewoodStaten IslandCedarhurstHagerstownLynbrookPikesvilleBostonJacksonPassaicFort LeeHollywoodJackson TownshipMonseyNew CityOrlandoScottsdaleSherman Oaks

Giving Over Time

Total grant dollars and number of grants per year

$0$50K$100K$150K25 grants2020 26 grants2021 24 grants2022 30 grants2023 33 grants2024

From 2020 to 2024, annual grant giving ranged from $67K (2022) to $106K (2023). In 2024 it made 33 grants totaling $74K.

Grant Insights

How this funder distributes its grants

Top Recipients

Top 10 recipients in 2024

Chabad: $10KChabad$10KYeshivas Lubavitch: $10KYeshivas Lubavitch$10KCong Aguduth Israel of Boro Park: $8KCong Aguduth Israel of BoroPark$8KShoresh Inc: $6KShoresh Inc$6KAhavas Yisrael Charity Fund: $6KAhavas Yisrael Charity Fund$6KAmerican Friends of Hakav Hameached: $5KAmerican Friends of HakavHameached$5KShaare Zedek Medical Center: $5KShaare Zedek Medical Center$5KJewish Caring Network: $5KJewish Caring Network$5KCongregation Beit ZVI: $3KCongregation Beit ZVI$3KAmerican Friends of the Red Door IN: $3KAmerican Friends of the RedDoor IN$3K

The largest 2024 recipient was Chabad ($10K). Together the top 10 received $60K.

Organizations only. It also paid 2 grants to individuals ($538), which are not listed by name.

Grant Size Distribution

138 grants across all recorded years

138<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 138 grants of 138 (100%).

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
Chabad Baltimore, MDdistributions to poor families to enable independent living$10,000
Yeshivas Lubavitch Baltimore, MDCommunity Services for the Poor$9,700
Cong Aguduth Israel of Boro Park Brooklyn, NYdistributions to poor families to enable independent living$7,500
Shoresh Inc Baltimore, MDProgram for Handicapped Children$6,000
Ahavas Yisrael Charity Fund Baltimore, MDProvide food, shelter, clothing and basic living needs for poor and needy baltimore residents$5,500
American Friends of Hakav Hameached Staten Island, NYRespite Programs for Disabled Children$5,000
Shaare Zedek Medical Center New York, NYHOSPITAL and respite CARE FOR THE families of the SICK$5,000
Jewish Caring Network Baltimore, MDAssist cronically ill patients and their families in association of jhh$5,000
Congregation Beit ZVI Meals-on-Wheels Program$3,000
American Friends of the Red Door IN New York, NYSynagogue based program for senior citizens$3,000

Financial History

Multi-year comparison from IRS filings

Filing year Assets Revenue Expenses Grants Grant count
2024 $526,609 $81,099 $118,202 $74,437 33
2023 $563,712 $39,679 $151,133 $106,271 30
2022 $675,166 $66,018 $119,765 $67,112 24
Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$50K$100K$150K$200K2020 2021 2022 2023 2024
Metric202420232022
Total Assets$526,609$563,712$675,166
Revenue$81,099$39,679$66,018
Expenses$118,202$151,133$119,765
Qualifying Distributions$91,477$124,168$90,550
Net Investment Income$54,866$13,144$37,319
Distributable Amount$46,186$48,668$57,455

Data update history

When this profile's IRS filing data changed on Grantable

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

Leadership & Key People

Leadership team and compensation from IRS filings

The 2024 filing lists Sharon Kowalsky as Executive Director and Avrum Kowalsky as Treasurer.

Rabbi Abraham and Shirley Kelman is led by Sharon Kowalsky, Executive Director on every filing since 2020; all 2 officers listed in 2024 are compensated.

Officers on the 2024 filing

  • Sharon Kowalsky

    Executive Director

    On filings since 2020

    10 hrs/week

    $19K (2020) → $17K (2024)

  • Avrum Kowalsky

    Treasurer

    On filings since 2020

    10 hrs/week

    $19K (2020) → $17K (2024)

Data from IRS Form 990 filings, 2020–2024. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.

Compensation Overview

From 2024 IRS filing

Sharon Kowalsky — Executive Direc: $17KSharon KowalskyExecutive Direc$17KAvrum Kowalsky — Treasurer: $17KAvrum KowalskyTreasurer$17K

The highest reported compensation on the 2024 filing was $17K, to Sharon Kowalsky (Executive Direc). 2 officers or directors reported compensation on that filing.

Contact

Application contact: Avrum M Kowalsky Trustee
Mailing address: 602 S Atwood Rd - Suite 210, Bel Air, MD 21014
Phone: (410) 602-0500

Frequently asked questions about Rabbi Abraham and Shirley Kelman

How much does Rabbi Abraham and Shirley Kelman give each year?

Rabbi Abraham and Shirley Kelman gave $74K across 33 grants in 2024, according to its 2024 IRS Form 990-PF. In 2023 it gave $106K across 30 grants.

What is Rabbi Abraham and Shirley Kelman's typical grant size?

Rabbi Abraham and Shirley Kelman's median grant in 2024 was $750, and its average grant was $2,256, across 33 grants on its 2024 IRS Form 990-PF. Organizations receiving their first grant from Rabbi Abraham and Shirley Kelman that year got $545 on average.

Where does Rabbi Abraham and Shirley Kelman give grants?

Rabbi Abraham and Shirley Kelman gives mostly in Maryland: 51% of the grant dollars itemized on its 2024 IRS Form 990-PF went to recipients there. The next largest state was New York (37%). The most frequent recipient cities were Baltimore, MD (6 grants), New York, NY (5 grants), Brooklyn, NY (5 grants) and Lakewood, NJ (2 grants).

Does Rabbi Abraham and Shirley Kelman give general operating support?

Not in 2024: none of the 33 grants with a stated purpose on Rabbi Abraham and Shirley Kelman's 2024 IRS Form 990-PF were described as general or operating support. Recurring purposes include "Education" (3 grants).

Who are Rabbi Abraham and Shirley Kelman's largest grantees?

Rabbi Abraham and Shirley Kelman's largest 2024 grantees include Chabad ($10,000), Yeshivas Lubavitch ($9,700) and Cong Aguduth Israel of Boro Park ($7,500), according to its 2024 IRS Form 990-PF. It also paid 2 grants to individuals ($538), which are not listed by name. Together they received 37% of its itemized 2024 grant dollars.

How large is Rabbi Abraham and Shirley Kelman?

Rabbi Abraham and Shirley Kelman reported $527K in total assets on its 2024 IRS Form 990-PF. It paid out $91K in qualifying distributions that year, against a required minimum of $46K (roughly 5% of its investment assets).

What does Rabbi Abraham and Shirley Kelman fund?

No mission statement for the foundation is provided. Its 2024 grants show support for organizations addressing basic needs, disability services, care for older adults, and Jewish community and educational activities. See mission & focus areas ↑

How do I apply for a grant from Rabbi Abraham and Shirley Kelman?

The foundation 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 Rabbi Abraham and Shirley Kelman's EIN?

Rabbi Abraham and Shirley Kelman's EIN (Employer Identification Number) is 20-8370192. IRS Form 990 filing data is available on this page for 2020–2024.

Does Rabbi Abraham and Shirley Kelman 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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