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.

Rabbi Abraham and Shirley Kelman at a glance

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.

Annual giving (2024)
$74,437
-30.0% vs 2023
Grants made (2024)
33
+10.0% vs 2023
Average grant
$2,256
-36.3% vs 2023
Median grant
$750
Total assets
$526,609
-6.6% vs 2023
New grantees (estimate)
31% first-time grantees (10 of 32, 2024)
Primary geography
Maryland (51% of itemized 2024 grant dollars)
Latest 990 filing
Form 990-PF, 2024 View filing

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

How to apply to Rabbi Abraham and Shirley Kelman

Accepts unsolicited proposals
No
How to Apply

The foundation makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds. Application forms can be requested from the trustee identified on the filing. The filing states that there are no restrictions on awards.

Review Cycle
See application for applicable deadlines.
Deadline
See application for applicable deadlines.
Contact

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

Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.

Who Rabbi Abraham and Shirley Kelman funds

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%).

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

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.

Giving History

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.

Grants by year

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
Your AI grants department

Ready to take the next step with Rabbi Abraham and Shirley Kelman?

Fully replaces Grant database subscriptions Instrumentl · Foundation Directory · GrantStation & similar

Financial History

Multi-year comparison from IRS filings

Figures from IRS filings, by filing year
Filing yearTotal AssetsRevenueExpensesGrants paidGrantsQualifying DistributionsNet Investment IncomeDistributable Amount
2024$526,609$81,099$118,202$74,43733$91,477$54,866$46,186
2023$563,712$39,679$151,133$106,27130$124,168$13,144$48,668
2022$675,166$66,018$119,765$67,11224$90,550$37,319$57,455
2021$728,913$110,187$118,815$70,90026$87,900$80,034$62,108
2020$737,541$43,084$122,486$69,18025—$10,809$60,024

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.

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.

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.

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

Data update history

(1)

When this profile's IRS filing data changed on Grantable

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

Live grants for the work Rabbi Abraham and Shirley Kelman funds

Philanthropy, Voluntarism & Grantmaking Open opportunities, soonest deadline first.

Explore Open Grants

Browse active grant opportunities in Rabbi Abraham and Shirley Kelman's focus areas in our free grants database

Similar Funders

Funders with grantees in common, and similar funders in Maryland

Alyad Foundation Inc

Lawrence, NY

Philanthropy, Voluntarism & Grantmaking

Assets

$1.5M

Grants

150

Total Given

$151K

Mutual of America Foundation

New York, NY

Philanthropy, Voluntarism & Grantmaking

Assets

$136K

Grants

539

Total Given

$839K

Jewish Federation of Metropolitan Chicago

Chicago, IL

The Jewish Federation of Metropolitan Chicago funds human services, Jewish education and community programs, crisis response, and support for Israel and Jewish communities worldwide, primarily through Chicago-area agencies and initiatives. In 2025, its grants had a median of about $20,000, though awards ranged widely; the profile does not state whether it accepts unsolicited requests.

Philanthropy, Voluntarism & Grantmaking

Assets

$1.1B

Grants

896

Total Given

$166.6M

Associated Jewish Charities of Baltimore

Baltimore, MD

Associated Jewish Charities of Baltimore supports Jewish life and related charitable, educational, religious, health, humanitarian, cultural, and social-service needs in Baltimore, nationally, in Israel, and worldwide. Its 2025 grants ranged from $5,020 to $15.25 million, with a median of $18,750; the profile describes specific funding opportunities and donor-advised fund recommendations but does not state whether it accepts unsolicited requests.

Assets

$446.7M

Grants

515

Total Given

$53.0M

Traditional Fund Inc

Lyndhurst, NJ

Traditional Fund Inc supports charitable organizations addressing the educational and economic needs of Jewish communities in the United States and Israel, including Jewish education, aid to people in need, and community programs. In 2024 it made 68 grants totaling $569,313, with a median grant of $2,636; funding went mainly to New Jersey and New York, as well as other U.S. states and Israel. It does not accept unsolicited requests and gives only to preselected organizations.

Human Services

Assets

$877K

Grants

68

Total Given

$569K

Annie E Casey Foundation Inc

Baltimore, MD

The Annie E. Casey Foundation funds U.S. nonprofits and other partners working to improve outcomes for children and young people, including family strengthening, child welfare, education, employment, community development and juvenile justice. In 2024, grants ranged from $50 to $1,185,000, with a median of $40,000. Grants are by invitation only; it does not accept unsolicited requests.

Assets

$2.3B

Grants

1,462

Total Given

$93.1M

More similar funders

More Funders in Maryland

Cite this profile

Grantable. (2026). Rabbi Abraham and Shirley Kelman funder profile. GrantGraph. Retrieved October 22, 2026, from https://grantable.co/funders/rabbi-abraham-and-shirley-kelman-morg_1da92eff7c1b437f80b0f9b0d9bda1d4

BibTeX
@misc{grantable_208370192_2026,
  author       = {{Grantable}},
  title        = {{Rabbi Abraham and Shirley Kelman funder profile}},
  howpublished = {GrantGraph},
  year         = {2026},
  url          = {https://grantable.co/funders/rabbi-abraham-and-shirley-kelman-morg_1da92eff7c1b437f80b0f9b0d9bda1d4},
  note         = {Accessed 2026-10-22. Data licensed CC BY 4.0}
}

The figures on this page are open data under CC BY 4.0: reuse them with credit to Grantable and a link. Download the data.

Figures come from Rabbi Abraham and Shirley Kelman's IRS filings (methodology). AI-written summaries, news items and logos are not covered by the open licence. Spot an error? Email hello@grantable.co.

Rabbi Abraham and Shirley Kelman down — hundreds of funders to go?

Want AI to do this for you?