Roy and Leona Nelson Foundation

Private foundation · Grantmaker Seattle, WA EIN: 71-0899453

The Roy and Leona Nelson Foundation is a private foundation based in Seattle, Washington. Its stated charitable activity includes college scholarships for students residing in two individual recipients, and its 2025 grants also supported organizations addressing needs such as senior housing, disability services, food assistance, mental health, and homelessness.

Roy and Leona Nelson Foundation at a glance

In short: Roy and Leona Nelson Foundation gave $196K across 25 grants in 2025 (avg $8K), mostly in Washington. 52% of 2025 grantees were new. Source: 2025 IRS Form 990-PF.

Annual giving (2025)
$196,000
+20.2% vs 2024
Grants made (2025)
25
-3.8% vs 2024
Average grant
$7,840
+25.1% vs 2024
Median grant
$2,000
Total assets
$2,023,197
+5.0% vs 2024
New grantees (estimate)
52% first-time grantees (12 of 23, 2025; small sample)
Primary geography
Washington (77% of itemized 2025 grant dollars)
Latest 990 filing
Form 990-PF, 2025 View filing

Data from IRS Form 990-PF, 2025; updated September 2026. New grantees are estimated by matching recipient names across years (methodology).

How to apply to Roy and Leona Nelson Foundation

Accepts unsolicited proposals
No
How to Apply

The Foundation does not accept unsolicited requests for funds and makes contributions only to preselected charitable organizations.

Contact

Mailing address: PO Box 19822, Seattle, WA 98109-6822
Phone: (509) 326-2194

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

Who Roy and Leona Nelson Foundation funds

How this funder distributes its grants

Top Recipients

Top 10 recipients in 2025

Spokane Colleges Foundation: $30KSpokane Colleges Foundation$30KNorthwest Nazarene University: $23KNorthwest Nazarene University$23KWhitworth University: $23KWhitworth University$23KLewis-Clark State College: $18KLewis-Clark State College$18KGarden Terrace Senior Living: $5KGarden Terrace Senior Living$5KAlatheia Therapeutic Riding Center: $5KAlatheia Therapeutic RidingCenter$5KTri-Cities Union Gospel Mission: $5KTri-Cities Union GospelMission$5KNational Alliance for Mental Illness - Coeur d'Alene: $4KNational Alliance for MentalIllness - Coeur d'Alene$4KUnion Gospel Mision: $2KUnion Gospel Mision$2KSecond Harvest Food Bank: $2KSecond Harvest Food Bank$2K

The largest 2025 recipient was Spokane Colleges Foundation ($30K). Together the top 10 received $116K.

Organizations only. It also paid 2 individual scholarships ($63,000), which are not listed by name.

Grant Size Distribution

145 grants across all recorded years

144<$50K$50–100K1$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 144 grants of 145 (99%).

Geographic Focus

Where this funder awards grants

The Foundation’s filing describes scholarships for students residing in two individual recipients In 2025, 77% of grant dollars went to recipients in Washington and 23% to recipients in Idaho.

Grant Distribution by State

2states

Share of 2025 grant dollars across all 25 itemized grants.

Cities

SpokaneWenatcheeCoeur d'AleneLewistonNampaYakimaHaydenToppenishChelanChewelahQuincyWinthropNewportBonners FerryColvilleElectric CityFernandKelloggKennewickMoscow

Is Roy and Leona Nelson Foundation open to new grantees?

52%

first-time grantees, 2025

In 2025, 12 of 23 grantees (52%) were first-time recipients. With only 23 grantees, that is a small sample: one grantee more or less moves the share by about 4 points. First grants averaged $4K; repeat grants $7K. How we count

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

  • 39% of 2025 grantees were also funded in 2024. Method
  • Giving held roughly steady from 2022 to 2025 (−5%). Method
  • In 2025 it paid out 158% of its IRS minimum distribution (the 5% rule). Method

Estimate from itemized grant lists in IRS Form 990-PF filings (2020–2025). 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$100K$200K$300K24 grants2020 23 grants2021 38 grants2022 33 grants2023 26 grants2024 25 grants2025

From 2020 to 2025, annual grant giving ranged from $163K (2024) to $262K (2023). In 2025 it made 25 grants totaling $196K.

Grants by year

Grant recipients and amounts by year

RecipientPurposeAmount
2 individual scholarships Recipients not named —$63,000
Spokane Colleges Foundation Spokane, WACollege scholarships$30,000
Northwest Nazarene University Nampa, IDCollege scholarships$22,500
Whitworth University Spokane, WACollege scholarships$22,500
Lewis-Clark State College Lewiston, IDCollege scholarships$18,000
Garden Terrace Senior Living Wenatchee, WAAffordable housing for low income seniors$5,000
Alatheia Therapeutic Riding Center Wenatchee, WARiding programs for the disabled$5,000
Tri-Cities Union Gospel Mission Pasco, WAWomens childrens center construction$5,000
National Alliance for Mental Illness - Coeur d'Alene Coeur d'Alene, IDPrograms for the mentally ill$3,500
Union Gospel Mision Spokane, WAHomeless shelter$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$2,023,197$317,776$221,766$196,00025$218,098$317,776$137,885
2024$1,927,187$227,917$188,359$163,00026$185,002$227,917$131,095
2023$1,887,629$191,275$287,804$261,50033$287,804$191,275$122,848
2022$1,980,158$143,756$240,000$206,75038$234,030$143,756$131,474
2021$2,076,402$284,169$202,233$183,00023$200,428$284,169$158,850
2020$1,994,466$146,741$191,489$172,50024—$146,741$133,182

Under IRS private-foundation payout rules, Roy and Leona Nelson Foundation reported a distributable amount of $138K for 2025 — the minimum it must pay out in qualifying distributions.

Research compiled by Grantable AI from public sources. Last updated September 2026.

Mission & Focus Areas

The Foundation’s 2024 filing describes its direct charitable activity as providing college scholarships for students residing in two individual recipients It reported donating $124,500 to six area college financial aid offices to fund 34 scholarships.

Its 2025 education grants included support for Pacific Northwest University of Health Sciences, whose mission is to educate and train health care professionals emphasizing service among rural and medically underserved communities throughout the Northwest. Other education grantees included Northwest Nazarene University and Whitworth University; both describe their missions as integrating Christian faith into education. The Foundation also supported Garden Terrace Senior Living, which says it provides residential housing for elderly families and persons in the Wenatchee area.

Grantmaking

In 2025, the Foundation made 25 grants totaling $196,000. Grants ranged from $1,000 to $45,000, with a median of $2,000. Its largest grants included $45,000 to Pacific Northwest University of Health Sciences for college scholarships; $30,000 to Spokane Colleges Foundation for college scholarships; $22,500 each to Northwest Nazarene University and Whitworth University for college scholarships; and $18,000 each to Eastern Washington University Foundation and Lewis-Clark State College for college scholarships.

Other 2025 grants included $5,000 to Garden Terrace Senior Living for affordable housing for low-income seniors, $5,000 to Alatheia Therapeutic Riding Center for riding programs for people with disabilities, and $5,000 to Tri-Cities Union Gospel Mission for women’s and children’s center construction.

Leadership & Key People

Leadership team and compensation from IRS filings

The 2025 filing lists Nancy Harris and Neil McKay as directors, Don Peters as president, and Tommy Nelson as secretary.

Roy and Leona Nelson Foundation is led by Don Peters, President since 2024 (on filings since 2020); all 4 officers listed in 2025 are compensated.

Officers on the 2025 filing

  • Don Peters

    President

    Sec-Treas → President, 2024

    On filings since 2020

    5 hrs/week

    $4K (2020) → $6K (2025)

  • Nancy Harris

    Director

    President → Director, 2024

    On filings since 2020

    3 hrs/week

    $5K (2020) → $5K (2025)

  • Neil McKay

    Director

    On filings since 2020

    3 hrs/week

    $4K (2020) → $5K (2025)

  • Tommy Nelson

    Secretary

    Director → Secretary, 2024

    On filings since 2022

    3 hrs/week

    $5K (2022) → $5K (2025)

Former officers (1)
  • Former: Tom Nelson (2020–2023) — Director

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.

Compensation Overview

From 2025 IRS filing

Don Peters — President: $6KDon PetersPresident$6KNancy Harris — Director: $5KNancy HarrisDirector$5KNeil McKay — Director: $5KNeil McKayDirector$5KTommy Nelson — Secretary: $5KTommy NelsonSecretary$5K

The highest reported compensation on the 2025 filing was $6K, to Don Peters (President). 4 officers or directors reported compensation on that filing.

Frequently asked questions about Roy and Leona Nelson Foundation

How much does Roy and Leona Nelson Foundation give each year?

Roy and Leona Nelson Foundation gave $196K across 25 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $163K across 26 grants.

What is Roy and Leona Nelson Foundation's typical grant size?

Roy and Leona Nelson Foundation's median grant in 2025 was $2,000, and its average grant was $7,840, across 25 grants on its 2025 IRS Form 990-PF. Organizations receiving their first grant from Roy and Leona Nelson Foundation that year got $4K on average.

Where does Roy and Leona Nelson Foundation give grants?

Roy and Leona Nelson Foundation gives mostly in Washington: 77% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The next largest state was Idaho (23%). The most frequent recipient cities were Spokane, WA (12 grants), Wenatchee, WA (2 grants) and Coeur d'Alene, ID (2 grants).

Does Roy and Leona Nelson Foundation give general operating support?

Not in 2025: none of the 25 grants with a stated purpose on Roy and Leona Nelson Foundation's 2025 IRS Form 990-PF were described as general or operating support. Recurring purposes include "College scholarships" (6 grants).

Who are Roy and Leona Nelson Foundation's largest grantees?

Roy and Leona Nelson Foundation's largest 2025 grantees include Spokane Colleges Foundation ($30,000), Northwest Nazarene University ($22,500) and Whitworth University ($22,500), according to its 2025 IRS Form 990-PF. It also paid 2 individual scholarships ($63,000), which are not listed by name. Together they received 38% of its itemized 2025 grant dollars.

How large is Roy and Leona Nelson Foundation?

Roy and Leona Nelson Foundation reported $2.0M in total assets on its 2025 IRS Form 990-PF. It paid out $218K in qualifying distributions that year, against a required minimum of $138K (roughly 5% of its investment assets).

What does Roy and Leona Nelson Foundation fund?

The Foundation’s 2024 filing describes its direct charitable activity as providing college scholarships for students residing in two individual recipients It reported donating $124,500 to six area college financial aid offices to fund 34 scholarships. See mission & focus areas ↑

How do I apply for a grant from Roy and Leona Nelson Foundation?

The Foundation does not accept unsolicited requests for funds and makes contributions only to preselected charitable organizations. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑

What is Roy and Leona Nelson Foundation's EIN?

Roy and Leona Nelson Foundation's EIN (Employer Identification Number) is 71-0899453. IRS Form 990 filing data is available on this page for 2020–2025.

Does Roy and Leona Nelson Foundation 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.

Data update history

(7)

When this profile's IRS filing data changed on Grantable

  1. Updated Form 990-PF for fiscal year 2020 (received by the IRS February 26, 2021)
  2. Updated Form 990-PF for fiscal year 2021 (received by the IRS March 2, 2022)
  3. Updated Form 990-PF for fiscal year 2022 (received by the IRS February 22, 2023)
  4. Updated Form 990-PF for fiscal year 2023 (received by the IRS April 26, 2024)
  5. Updated Form 990-PF for fiscal year 2024 (received by the IRS February 13, 2025)
  6. Updated Form 990-PF for fiscal year 2025 (received by the IRS February 10, 2026)
  7. IRS filings on file for fiscal years 2020–2025

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Cite this profile

Grantable. (2026). Roy and Leona Nelson Foundation funder profile. GrantGraph. Retrieved October 17, 2026, from https://grantable.co/funders/roy-and-leona-nelson-foundation-morg_247bef9ea7c5434789f5eb216e755699

BibTeX
@misc{grantable_710899453_2026,
  author       = {{Grantable}},
  title        = {{Roy and Leona Nelson Foundation funder profile}},
  howpublished = {GrantGraph},
  year         = {2026},
  url          = {https://grantable.co/funders/roy-and-leona-nelson-foundation-morg_247bef9ea7c5434789f5eb216e755699},
  note         = {Accessed 2026-10-17. 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 Roy and Leona Nelson 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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