Salt and Light Foundation

Private foundation · Grantmaker Tupelo, MS EIN: 72-1397322

Salt and Light Foundation is a private foundation based in Tupelo, Mississippi. Its 2025 filing reports grants to charitable organizations for purposes including ministries, missions, and education.

Salt and Light Foundation at a glance

In short: Salt and Light Foundation gave $285K across 20 grants in 2025 (avg $14K), top state Mississippi. 25% of 2025 grantees were new. Source: 2025 IRS Form 990-PF.

Annual giving (2025)
$285,000
-8.1% vs 2024
Grants made (2025)
20
+11.1% vs 2024
Average grant
$14,250
-17.3% vs 2024
Median grant
$10,000
Total assets
$2,405,397
-6.1% vs 2024
New grantees (estimate)
25% first-time grantees (5 of 20, 2025; small sample)
Primary geography
Mississippi (18% of itemized 2025 grant dollars)
Latest 990 filing
Form 990-PF, 2025 View filing

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

How to apply to Salt and Light Foundation

Accepts unsolicited proposals
No
How to Apply

The foundation states that it makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds.

Contact

Mailing address: 2654 Parc Monceau Dr E, Tupelo, MS 38804
Phone: (662) 289-8545

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

Who Salt and Light Foundation funds

How this funder distributes its grants

Top Recipients

Top 10 recipients in 2025

Western Theological Seminary: $40KWestern Theological Seminary$40KKenai Classical School: $30KKenai Classical School$30KRooted Ministries: $25KRooted Ministries$25KDelta Street Academy: $25KDelta Street Academy$25KReformed University Fellowship: $20KReformed University Fellowship$20KNew Horizons Foundation: $20KNew Horizons Foundation$20KSlingshot Memphis: $20KSlingshot Memphis$20KLuke Alliance: $15KLuke Alliance$15KLawndale Presbyterian Church: $15KLawndale Presbyterian Church$15KAlongside U: $10KAlongside U$10K

The largest 2025 recipient was Western Theological Seminary ($40K). Together the top 10 received $220K.

Grant Size Distribution

101 grants across all recorded years

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

The most common grant size was under $50K: 100 grants of 101 (99%).

Geographic Focus

Where this funder awards grants

The 2025 grant dollars went to recipients in multiple states. The largest reported shares were Mississippi (18%), Tennessee (16%), Michigan (14%), Alaska (11%), and Alabama (9%).

Grant Distribution by State

17states

Share of 2025 grant dollars across all 20 itemized grants.

Cities

MemphisBirminghamTupeloGreenwoodHollandKosciuskoCharlotteColorado SpringsJacksonBronxColumbusLawrencevilleNampaSoldotnaCasselberrySuwaneeAtlantaElizabethtonFrench CampAlpharetta

Is Salt and Light Foundation open to new grantees?

25%

first-time grantees, 2025

In 2025, 5 of 20 grantees (25%) were first-time recipients. With only 20 grantees, that is a small sample: one grantee more or less moves the share by about 5 points. First grants averaged $9K; repeat grants $16K. How we count

Medians: $10K first-time, $15K repeat.

  • 60% of 2025 grantees were also funded in 2024. Method
  • Giving held roughly steady from 2022 to 2025 (−9%). Method
  • In 2023 it paid out 174% 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$300K$400K13 grants2020 15 grants2021 23 grants2022 25 grants2023 18 grants2024 20 grants2025

From 2020 to 2025, annual grant giving ranged from $249K (2021) to $313K (2022). In 2025 it made 20 grants totaling $285K.

Grants by year

Grant recipients and amounts by year

RecipientPurposeAmount
Western Theological Seminary Holland, MIMinistries$40,000
Kenai Classical School Soldotna, AKMinistries$30,000
Rooted Ministries Birmingham, ALMinistries$25,000
Delta Street Academy Greenwood, MSMinistries$25,000
Reformed University Fellowship Charlotte, NCMinistries$20,000
New Horizons Foundation Colorado Springs, COMinistries$20,000
Slingshot Memphis Memphis, TNMinistries$20,000
Luke Alliance Houston, TXMissions$15,000
Lawndale Presbyterian Church Tupelo, MSMissions$15,000
Alongside U Columbus, OHMinistries$10,000
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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$2,405,397$123,644$288,293$285,00020—$123,644—
2024$2,562,449$157,938$310,800$310,00018—$139,503—
2023$2,715,311$56,966$287,096$284,00025$284,000$52,203$163,013
2022$2,945,441$167,472$322,350$313,00023$313,000$52,391$175,692
2021$3,100,319$201,030$253,068$249,00015$249,000$78,258$195,048
2020$3,152,357$108,361$253,605$251,00013—$80,404$169,248

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

Mission & Focus Areas

No mission statement for the foundation is provided. Its grants include support for ministry, mission, and education purposes. Among its grantees, Rooted Ministries describes its work as fostering grace-driven, Christ-centered student-ministry leaders through online resources and a conference. New Hope Christian Academy describes itself as an urban college-preparatory elementary school providing a challenging intellectual and Christ-centered education. Third Millennium Ministries says its mission is to address the global need for pastoral training by developing and distributing multilingual curricula.

Grantmaking

In filing year 2025, the foundation reported 20 grants totaling $285,000. Grants ranged from $5,000 to $40,000, with a median grant of $10,000. Its largest listed awards included $40,000 to Western Theological Seminary, $30,000 to Kenai Classical School, $25,000 each to Rooted Ministries and Delta Street Academy, and $20,000 each to Reformed University Fellowship, New Horizons Foundation, and Slingshot Memphis. Other listed grants included $15,000 to Luke Alliance and $15,000 to Lawndale Presbyterian Church. The 2025 filing also lists $10,000 awards to Alongside U, Mission to North America, and Memphis Teach Residency.

Leadership & Key People

Leadership team and compensation from IRS filings

The 2025 filing lists Sam Potts as president, Jennifer P. White as vice president, and Chris B. Potts as secretary/treasurer.

Salt and Light Foundation is led by Jennifer P. White, V. President on every filing since 2020; none of the 3 officers listed in 2025 report compensation.

Officers on the 2025 filing

  • Jennifer P. White

    V. President

    On filings since 2020

    1 hr/week

    No compensation reported

  • Sam Potts

    President

    On filings since 2020

    2 hrs/week

    No compensation reported

  • Chris B. Potts

    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 Salt and Light Foundation

How much does Salt and Light Foundation give each year?

Salt and Light Foundation gave $285K across 20 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $310K across 18 grants.

What is Salt and Light Foundation's typical grant size?

Salt and Light Foundation's median grant in 2025 was $10,000, and its average grant was $14,250, across 20 grants on its 2025 IRS Form 990-PF. Organizations receiving their first grant from Salt and Light Foundation that year got $9K on average.

Where does Salt and Light Foundation give grants?

Salt and Light Foundation's top state is Mississippi, with 18% of the grant dollars itemized on its 2025 IRS Form 990-PF. The next largest states were Tennessee (16%) and Michigan (14%). The most frequent recipient cities were Memphis, TN (4 grants) and Lawrenceville, GA (2 grants).

Does Salt and Light Foundation give general operating support?

Not in 2025: none of the 20 grants with a stated purpose on Salt and Light Foundation's 2025 IRS Form 990-PF were described as general or operating support. Recurring purposes include "Ministries" (13 grants) and "Missions" (5 grants).

Who are Salt and Light Foundation's largest grantees?

Salt and Light Foundation's largest 2025 grantees include Western Theological Seminary ($40,000), Kenai Classical School ($30,000) and Rooted Ministries ($25,000), according to its 2025 IRS Form 990-PF. Together they received 33% of its itemized 2025 grant dollars.

How large is Salt and Light Foundation?

Salt and Light Foundation reported $2.4M in total assets on its 2025 IRS Form 990-PF. Its revenue that year was $124K.

What does Salt and Light Foundation fund?

No mission statement for the foundation is provided. Its grants include support for ministry, mission, and education purposes. Among its grantees, Rooted Ministries describes its work as fostering grace-driven, Christ-centered student-ministry leaders through online resources and a conference. See mission & focus areas ↑

How do I apply for a grant from Salt and Light Foundation?

The foundation states that it 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 Salt and Light Foundation's EIN?

Salt and Light Foundation's EIN (Employer Identification Number) is 72-1397322. IRS Form 990 filing data is available on this page for 2020–2025.

Does Salt and Light Foundation 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

(6)

When this profile's IRS filing data changed on Grantable

  1. Updated Form 990-PF for fiscal year 2020 (received by the IRS May 11, 2021)
  2. Updated Form 990-PF for fiscal year 2021 (received by the IRS May 16, 2022)
  3. Updated Form 990-PF for fiscal year 2022 (received by the IRS May 9, 2023)
  4. Updated Form 990-PF for fiscal year 2023 (received by the IRS May 14, 2024)
  5. Updated Form 990-PF for fiscal year 2024 (received by the IRS May 15, 2025)
  6. Added Form 990-PF for fiscal year 2025 (received by the IRS May 6, 2026)

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Cite this profile

Grantable. (2026). Salt and Light Foundation funder profile. GrantGraph. Retrieved October 15, 2026, from https://grantable.co/funders/salt-and-light-foundation-morg_acba93373c1149d482fd42c33eefdccb

BibTeX
@misc{grantable_721397322_2026,
  author       = {{Grantable}},
  title        = {{Salt and Light Foundation funder profile}},
  howpublished = {GrantGraph},
  year         = {2026},
  url          = {https://grantable.co/funders/salt-and-light-foundation-morg_acba93373c1149d482fd42c33eefdccb},
  note         = {Accessed 2026-10-15. 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 Salt and Light 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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