Rayner Foundation

Private foundation · Grantmaker San Rafael, CA EIN: 94-1683792

Rayner Foundation is a private foundation, based in San Rafael, CA. IRS filing data is available from 2020 through 2025. As of 2025, the organization holds $736K in total assets. In 2025, it awarded 5 grants totaling $50K. Net investment income was $49K.

Rayner Foundation at a glance

In short: Rayner Foundation gave $50K across 5 grants in 2025 (avg $10K), mostly in California. Source: 2025 IRS Form 990-PF.

Annual giving (2025)
$49,500
+43.5% vs 2024
Grants made (2025)
5
+0.0% vs 2024
Average grant
$9,900
+43.5% vs 2024
Median grant
$15,000
Total assets
$736,311
-0.6% vs 2024
Primary geography
California (100% 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 Rayner Foundation funds

How this funder distributes its grants

Top Recipients

Top 5 recipients in 2025

Vivalon (FKA Whistlestop): $15KVivalon (FKA Whistlestop)$15KUc Berkeley Foundation: $15KUc Berkeley Foundation$15KExtra Food: $15KExtra Food$15KCanal Alliance: $3KCanal Alliance$3KFhar: $2KFhar$2K

The largest 2025 recipient was Vivalon (FKA Whistlestop) ($15K). Together the top 5 received $50K.

Grant Size Distribution

26 grants across all recorded years

26<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 26 grants of 26 (100%).

Geographic Focus

Where this funder awards grants

Grant Distribution by State

2states

Share of 2025 grant dollars across all 5 itemized grants.

Cities

San RafaelBerkeleySan FranciscoSan MateoKenfieldNew York

How Rayner Foundation gives

  • Giving grew 68% from 2022 to 2025. Method
  • In 2025 it paid out 111% of its IRS minimum distribution (the 5% rule). 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$20K$40K$60K4 grants2020 5 grants2021 5 grants2022 6 grants2023 5 grants2024 5 grants2025

From 2020 to 2025, annual grant giving ranged from $20K (2020) to $50K (2025). In 2025 it made 5 grants totaling $50K.

Grants by year

Grant recipients and amounts by year

RecipientPurposeAmount
Vivalon (FKA Whistlestop) San Rafael, CAGeneral Charitable - Other$15,000
Uc Berkeley Foundation Berkeley, CAGeneral Charitable - Other$15,000
Extra Food Kenfield, CAGeneral Charitable - Other$15,000
Canal Alliance San Rafael, CAGeneral Charitable - Other$2,500
Fhar San Mateo, CAGeneral Charitable - Other$2,000
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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$736,311$49,769$54,382$49,5005$53,550$48,937$48,237
2024$740,924$55,580$38,795$34,5005$38,795$55,580$44,764
2023$724,139$18,468$34,475$30,5006$34,475$18,468$40,513
2022$740,146$14,409$34,025$29,5005$34,025$14,409$43,262
2021$759,762$27,133$36,835$30,0005$36,927$27,083$44,945
2020$769,464$14,235$46,632$20,0004—$10,533$39,166

Under IRS private-foundation payout rules, Rayner Foundation reported a distributable amount of $48K for 2025 — the minimum it must pay out in qualifying distributions.

Leadership & Key People

Officers and directors from IRS filings

Rayner Foundation's 2025 filing lists 2 officers; none of the 2 officers listed in 2025 report compensation.

Officers on the 2025 filing

  • Carol Rayner CO Fiduciary Resources

    President

    On filings since 2020

    0.5 hrs/week

    No compensation reported

  • Charles Haynor

    Secretary & Treasurer

    On filings since 2020

    1 hr/week

    No compensation reported

Data from IRS Form 990 filings, 2020–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.

Frequently asked questions about Rayner Foundation

How much does Rayner Foundation give each year?

Rayner Foundation gave $50K across 5 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $35K across 5 grants.

What is Rayner Foundation's typical grant size?

Rayner Foundation's median grant in 2025 was $15,000, and its average grant was $9,900, across 5 grants on its 2025 IRS Form 990-PF.

Where does Rayner Foundation give grants?

Rayner Foundation gives mostly in California: 100% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The most frequent recipient cities were San Rafael, CA (2 grants).

Does Rayner Foundation give general operating support?

Yes: 100% of Rayner Foundation's 2025 grants with a stated purpose (5 of 5) were for general or operating support, per its 2025 IRS Form 990-PF.

Who are Rayner Foundation's largest grantees?

Rayner Foundation's largest 2025 grantees include Vivalon (FKA Whistlestop) ($15,000), Uc Berkeley Foundation ($15,000) and Extra Food ($15,000), according to its 2025 IRS Form 990-PF. Together they received 91% of its itemized 2025 grant dollars.

How large is Rayner Foundation?

Rayner Foundation reported $736K in total assets on its 2025 IRS Form 990-PF. It paid out $54K in qualifying distributions that year, against a required minimum of $48K (roughly 5% of its investment assets).

What is Rayner Foundation's EIN?

Rayner Foundation's EIN (Employer Identification Number) is 94-1683792. IRS Form 990 filing data is available on this page for 2020–2025.

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

Data update history

(6)

When this profile's IRS filing data changed on Grantable

  1. Updated Form 990-PF for fiscal year 2020 (received by the IRS November 15, 2021)
  2. Updated Form 990-PF for fiscal year 2021 (received by the IRS May 23, 2022)
  3. Updated Form 990-PF for fiscal year 2022 (received by the IRS November 16, 2023)
  4. Updated Form 990-PF for fiscal year 2023 (received by the IRS May 15, 2024)
  5. Updated Form 990-PF for fiscal year 2024 (received by the IRS August 19, 2025)
  6. Added Form 990-PF for fiscal year 2025 (received by the IRS May 15, 2026)

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

Figures come from Rayner 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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