Ray & Lola Pershall Foundation

Private foundation · Grantmaker Caldwell, ID EIN: 90-0996760

Ray & Lola Pershall Foundation is a private foundation, based in Caldwell, ID. IRS filing data is available from 2019 through 2025. As of 2025, the organization holds $2.0M in total assets. In 2025, it awarded 4 grants totaling $154K. Net investment income was $135K.

Ray & Lola Pershall Foundation at a glance

In short: Ray & Lola Pershall Foundation gave $154K across 4 grants in 2025 (avg $39K), mostly in Idaho. Source: 2025 IRS Form 990-PF.

Annual giving (2025)
$154,000
+2.7% vs 2024
Grants made (2025)
4
+0.0% vs 2024
Average grant
$38,500
+2.7% vs 2024
Median grant
$38,500
Total assets
$2,000,162
-0.9% vs 2024
Primary geography
Idaho (50% of itemized 2025 grant dollars)
Latest 990 filing
Form 990-PF, 2025 View filing

Data from IRS Form 990-PF, 2025; updated September 2026.

Who Ray & Lola Pershall Foundation funds

How this funder distributes its grants

Top Recipients

Top 4 recipients in 2025

American Red Cross: $39KAmerican Red Cross$39KCaldwell United Methodist Church: $39KCaldwell United MethodistChurch$39KChildrens Home Society of Idaho: $39KChildrens Home Society ofIdaho$39KSalvation Army: $39KSalvation Army$39K

The largest 2025 recipient was American Red Cross ($39K). Together the top 4 received $154K.

Grant Size Distribution

20 grants across all recorded years

20<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 20 grants of 20 (100%).

Geographic Focus

Where this funder awards grants

Grant Distribution by State

3states

Share of 2025 grant dollars across all 4 itemized grants.

Cities

BoiseCaldwellRancho Palos VerdesWashington

How Ray & Lola Pershall Foundation gives

  • Giving held roughly steady from 2022 to 2025 (+13%). Method
  • In 2025 it paid out 99% 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.

Giving History

Giving Over Time

Total grant dollars and number of grants per year

$0$50K$100K$150K$200K4 grants2019 4 grants2020 4 grants2021 4 grants2022 4 grants2023 4 grants2024 4 grants2025

From 2019 to 2025, annual grant giving ranged from $108K (2019) to $154K (2025). In 2025 it made 4 grants totaling $154K.

Grants by year

Grant recipients and amounts by year

RecipientPurposeAmount
American Red Cross Washington, DCCharitable$38,500
Caldwell United Methodist Church Caldwell, IDCharitable$38,500
Childrens Home Society of Idaho Boise, IDCharitable$38,500
Salvation Army Rancho Palos Verdes, CACharitable$38,500
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Financial History

Multi-year comparison from IRS filings

Figures from IRS filings, by filing year
Filing yearTotal AssetsRevenueExpensesGrants paidGrantsQualifying DistributionsNet Investment IncomeDistributable Amount
2025$2,000,162$158,030$177,118$154,0004$154,000$134,912$155,021
2024$2,019,250$117,038$168,690$150,0004$150,000$98,348$147,795
2023$2,070,902$69,675$148,713$130,0004$130,000$51,783$133,915
2022$2,149,940$92,535$156,048$136,0004$136,000$72,487$134,244
2021$2,213,453$172,732$173,903$152,0004$152,000$149,337$148,119
2020$2,214,624$-5,213$144,726$120,0004—$23,297$119,240
2019$2,364,563$161,802$130,016$108,0004—$137,104$122,891

Under IRS private-foundation payout rules, Ray & Lola Pershall Foundation reported a distributable amount of $155K for 2025 — the minimum it must pay out in qualifying distributions.

Leadership & Key People

Officers and directors from IRS filings

Ray & Lola Pershall Foundation is led by Mark Flitton, Trustee on every filing since 2019 — the only officer listed, and compensated.

Officers on the 2025 filing

  • Mark Flitton

    Trustee

    On filings since 2019

    $2K (2019) → $5K (2025)

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.

Compensation Overview

From 2025 IRS filing

Mark Flitton — Trustee: $5KMark FlittonTrustee$5K

The highest reported compensation on the 2025 filing was $5K, to Mark Flitton (Trustee).

Frequently asked questions about Ray & Lola Pershall Foundation

How much does Ray & Lola Pershall Foundation give each year?

Ray & Lola Pershall Foundation gave $154K across 4 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $150K across 4 grants.

What is Ray & Lola Pershall Foundation's typical grant size?

Ray & Lola Pershall Foundation's median grant in 2025 was $38,500, and its average grant was $38,500, across 4 grants on its 2025 IRS Form 990-PF.

Where does Ray & Lola Pershall Foundation give grants?

Ray & Lola Pershall Foundation gives mostly in Idaho: 50% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The next largest states were District of Columbia (25%) and California (25%).

Does Ray & Lola Pershall Foundation give general operating support?

Not in 2025: none of the 4 grants with a stated purpose on Ray & Lola Pershall Foundation's 2025 IRS Form 990-PF were described as general or operating support. Recurring purposes include "Charitable" (4 grants).

How large is Ray & Lola Pershall Foundation?

Ray & Lola Pershall Foundation reported $2.0M in total assets on its 2025 IRS Form 990-PF. It paid out $154K in qualifying distributions that year, against a required minimum of $155K (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 is Ray & Lola Pershall Foundation's EIN?

Ray & Lola Pershall Foundation's EIN (Employer Identification Number) is 90-0996760. IRS Form 990 filing data is available on this page for 2019–2025.

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

Data update history

(3)

When this profile's IRS filing data changed on Grantable

  1. Added Form 990-PF for fiscal year 2019 (received by the IRS May 14, 2020)
  2. Added Form 990-PF for fiscal year 2025 (received by the IRS May 13, 2026)
  3. IRS filings on file for fiscal years 2020–2024

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The filing figures on this page are open data under CC BY 4.0. About GrantGraph Open

Figures come from Ray & Lola Pershall Foundation'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.

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