Roy and Leona Nelson Foundation
Roy and Leona Nelson Foundation is a private foundation based in Seattle, Washington, established in 2003. The foundation is classified as a corporate foundation under the 501(c)(3) tax-exempt category. It operates with limited staffing and focuses on educational philanthropy, primarily awarding college scholarships to students in Eastern Washington and Northern Idaho.
Key facts about Roy and Leona Nelson Foundation
- EIN
- 71-0899453
- Latest 990 filing
- Form 990-PF, 2025
- Annual giving (2025)
- $196,000
- Grants made (2025)
- 25
- Average grant
- $7,840
- Median grant
- $2,000
- New grantees (estimate)
- 48% first-time grantees (12 of 25, 2025)
- Primary geography
- Washington (77% of itemized 2025 grant dollars)
Data from IRS Form 990-PF, 2025; updated September 2026. New grantees are estimated by matching recipient names across years (methodology).
Who Roy and Leona Nelson Foundation funds
By grant dollars, the top recipient states for Roy and Leona Nelson Foundation's 25 itemized 2025 grants were Washington (77%) and Idaho (23%). The most frequent recipient cities were Spokane, WA (12 grants), Wenatchee, WA (2 grants) and Coeur Dalene, ID (2 grants). None of its 25 grants with a stated purpose were described as general or operating support. Recurring purposes include "College scholarships" (6 grants).
Is Roy and Leona Nelson Foundation open to new grantees?
48%
first-time grantees, 2025
In 2025, 12 of 25 grantees (48%) were first-time recipients. First grants averaged $4K; repeat grants $11K. How we count
Medians: $2K first-time, $4K repeat.
- 40% of 2025 grantees were also funded in 2024. Method
- Giving held roughly steady from 2022 to 2025 (−5%). Method
Estimate from itemized IRS Form 990-PF grant lists (2020–2025). Recipient names are matched across years, so a renamed or misspelled grantee can look new; grants to individuals are left out. Methodology.
Next steps with Roy and Leona Nelson Foundation
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Financial Overview
From 2025 IRS Form 990-PF · View filing
Total Assets
—
Annual Giving
$196K
+20.2% YoY
Grant Count
25
-3.8% YoY
Avg Grant Size
$8K
+25.1% YoY
Mission & Focus Areas
The foundation's primary mission is to provide college scholarships for students residing in Eastern Washington and Northern Idaho. The foundation also makes grants to local charities in the region. Educational funding represents the core of the foundation's grantmaking activities.
Grantmaking
The foundation operates on a preselected grantees model, meaning it typically selects recipients rather than accepting unsolicited proposals.
Grant Range
$2,000
Ready to take the next step with Roy and Leona Nelson Foundation?
Geographic Focus
Where this funder awards grants
The foundation funds organizations and students in Eastern Washington and Northern Idaho. Specific regions of focus include Chelan, Douglas, and Okanogan counties in Washington, as well as the broader Eastern Washington and Northern Idaho service areas.
Grant Distribution by State
Share of all 25 itemized 2025 grant dollars.
States
Cities
Financial History
Multi-year comparison from IRS filings
As of December 2025:
- Total Assets: $2,023,197
- Total Revenue: $317,776
- Total Expenses: $221,766
- Net Income: $96,010
- Total Liabilities: $0
Revenue Composition (2025):
- Dividends: $232,007 (73.0%)
- Sales of Assets: $85,057 (26.8%)
- Interest Revenue: $712 (0.2%)
- Contributions Received: $0
Expense Breakdown (2025):
- Charitable Disbursements: $218,098 (98.3%)
- Compensation of Officers: $19,000 (8.6%)
| Metric | 2025 | 2024 | 2023 |
|---|---|---|---|
| Total Assets | — | — | — |
| Revenue | — | — | — |
| Expenses | — | — | — |
| Qualifying Distributions | — | — | — |
| Net Investment Income | — | — | — |
| Distributable Amount | — | — | — |
Data update history
When this profile's IRS filing data changed on Grantable
- IRS filings on file for fiscal years 2020–2025
Giving Over Time
Total grant dollars and number of grants per year
Grant Insights
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2025
Grant Size Distribution
145 grants across all recorded years
Giving History
Grant recipients and amounts by year
Among its reported 2025 grants, the largest recipients include Pacific Northwest University of Health Sciences ($45,000), Spokane Colleges Foundation ($30,000), Northwest Nazarene University ($22,500).
| Recipient | Purpose | Amount |
|---|---|---|
| Pacific Northwest University of Health Sciences Yakima, WA | College scholarships | $45,000 |
| Spokane Colleges Foundation Spokane, WA | College scholarships | $30,000 |
| Northwest Nazarene University Nampa, ID | College scholarships | $22,500 |
| Whitworth University Spokane, WA | College scholarships | $22,500 |
| Eastern Washington University Foundation Cheney, WA | College scholarships | $18,000 |
| Lewis-Clark State College Lewiston, ID | College scholarships | $18,000 |
| Garden Terrace Senior Living Wenatchee, WA | Affordable housing for low income seniors | $5,000 |
| Alatheia Therapeutic Riding Center Wenatchee, WA | Riding programs for the disabled | $5,000 |
| Tri-Cities Union Gospel Mission Pasco, WA | Womens childrens center construction | $5,000 |
| National Alliance for Mental Illness - Coeur d'Alene Coeur dAlene, ID | Programs for the mentally ill | $3,500 |
Leadership & Key People
Leadership team and compensation from IRS filings
Officers and Directors:
- Don Peters (President)
- Nancy Harris (Director, Registered Agent)
- Neil McKay (Director)
- Tommy Nelson (Secretary)
- Scott B. Lukins (Principal Officer, per one source)
Additional officers listed in state records include Donald Peters, Tom Nelson Jr., and Tom Nelson Sr.
Compensation Overview
From 2025 IRS filing
From 2025 IRS filing
| Name | Title | Hours | Compensation |
|---|---|---|---|
| Nancy Harris | Director | 3 | $4,500 |
| Don Peters | President | 5 | $5,500 |
| Neil McKay | Director | 3 | $4,500 |
| Tommy Nelson | Secretary | 3 | $4,500 |
Contact Information
Address: 11 W Aloha St Apt 530, Seattle, WA 98119-4749
Registered Agent Address: 604 W 23rd Ave, Spokane, WA 99203-1912
Phone: (509) 953-6767
Email: petersdrp@msn.com
Subject Areas
Focus areas based on grantmaking activity
Frequently Asked Questions
What does Roy and Leona Nelson Foundation fund?
The foundation's primary mission is to provide college scholarships for students residing in Eastern Washington and Northern Idaho. The foundation also makes grants to local charities in the region. Educational funding represents the core of the foundation's grantmaking activities.
How do I apply for a grant from Roy and Leona Nelson Foundation?
The foundation operates on a preselected grantees model, meaning it typically selects recipients rather than accepting unsolicited proposals. **Grant Activity (2025):** • Total charitable disbursements: $218,098 • College scholarships distributed: $156,000 to 6 area college financial aid offices, funding 42 scholarships • Number of grants: 26 (based on recent filings) • Median grant size: $2,000 • Grant range: $1,000–$27,000 **Recent Grantees (2025):** • Pacific Northwest University of Health S…
Where does Roy and Leona Nelson Foundation make grants?
The foundation funds organizations and students in Eastern Washington and Northern Idaho. Specific regions of focus include Chelan, Douglas, and Okanogan counties in Washington, as well as the broader Eastern Washington and Northern Idaho service areas.
What size grants does Roy and Leona Nelson Foundation award?
In 2025, Roy and Leona Nelson Foundation awarded 25 grants totaling $196K — an average of about $8K per grant, based on its IRS Form 990 filings.
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.
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Data last updated September 2026. Sourced from IRS Form 990-PF filings. Research dossier generated September 2026.