Salt and Light Foundation
Salt and Light Foundation is a nonprofit organization focused on Philanthropy, Voluntarism & Grantmaking, based in Tupelo, MS. IRS filing data is available from 2020 through 2024. As of 2024, the organization holds $2.6M in total assets. In 2024, it awarded 18 grants totaling $310K. Net investment income was $140K.
Key facts about Salt and Light Foundation
- EIN
- 72-1397322
- Latest 990 filing
- Form 990-PF, 2024
- Annual giving (2024)
- $310,000
- Grants made (2024)
- 18
- Average grant
- $17,222
- Median grant
- $12,500
- New grantees (estimate)
- 22% first-time grantees (4 of 18, 2024)
- Total assets
- $2,562,449
- Primary geography
- Mississippi (23% of itemized 2024 grant dollars)
Data from IRS Form 990-PF, 2024; updated April 2026. New grantees are estimated by matching recipient names across years (methodology).
Who Salt and Light Foundation funds
By grant dollars, the top recipient states for Salt and Light Foundation's 18 itemized 2024 grants were Mississippi (23%), Tennessee (15%) and Alabama (11%). The most frequent recipient cities were Memphis, TN (2 grants) and Birmingham, AL (2 grants). None of its 18 grants with a stated purpose were described as general or operating support. Recurring purposes include "Ministries" (18 grants).
Is Salt and Light Foundation open to new grantees?
22%
first-time grantees, 2024
In 2024, 4 of 18 grantees (22%) were first-time recipients. First grants averaged $16K; repeat grants $18K. How we count
Medians: $13K first-time, $18K repeat.
- 78% of 2024 grantees were also funded in 2023. Method
- Giving grew 24% from 2021 to 2024. Method
- In 2023 it paid out 174% of its IRS minimum distribution (the 5% rule). Method
Estimate from itemized IRS Form 990-PF grant lists (2020–2024). 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 Salt and Light Foundation
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Financial Overview
From 2024 IRS Form 990-PF · View filing
Total Assets
$2.6M
-5.6% YoY
Annual Giving
$310K
+9.2% YoY
Grant Count
18
-28.0% YoY
Avg Grant Size
$17K
+51.6% YoY
About Salt and Light Foundation
Based on IRS filings
Salt and Light Foundation is a nonprofit organization focused on Philanthropy, Voluntarism & Grantmaking, based in Tupelo, MS. IRS filing data is available from 2020 through 2024. As of 2024, the organization holds $2.6M in total assets. In 2024, it awarded 18 grants totaling $310K. Net investment income was $140K.
Focus Areas
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Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of all 18 itemized 2024 grant dollars.
States
Cities
Financial History
Multi-year comparison from IRS filings
| Metric | 2024 | 2023 | 2022 |
|---|---|---|---|
| Total Assets | $2,562,449 | $2,715,311 | $2,945,441 |
| Revenue | $157,938 | $56,966 | $167,472 |
| Expenses | $310,800 | $287,096 | $322,350 |
| Qualifying Distributions | — | $284,000 | $313,000 |
| Net Investment Income | $139,503 | $52,203 | $52,391 |
| Distributable Amount | — | $163,013 | $175,692 |
Data update history
When this profile's IRS filing data changed on Grantable
- IRS filings on file for fiscal years 2020–2024
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 2024
Grant Size Distribution
94 grants across all recorded years
Giving History
Grant recipients and amounts by year
Among its reported 2024 grants, the largest recipients include Reformed University Fellowship ($30,000), Redeemer Presbyterian Church ($30,000), Western Theological Seminary ($30,000).
| Recipient | Purpose | Amount |
|---|---|---|
| Reformed University Fellowship Charlotte, NC | MINISTRIES | $30,000 |
| REDEEMER PRESBYTERIAN CHURCH Memphis, TN | MINISTRIES | $30,000 |
| WESTERN THEOLOGICAL SEMINARY Holland, MI | MINISTRIES | $30,000 |
| NEW HORIZONS FOUNDATION Colorado Springs, CO | MINISTRIES | $30,000 |
| FIRST PRESBYTERIAN CHURCH Kosciusko, MS | MINISTRIES | $25,000 |
| ROOTED MINISTRIES Birmingham, AL | MINISTRIES | $25,000 |
| DELTA STREET ACADEMY greenwood, MS | MINISTRIES | $25,000 |
| KENAI CLASSICAL SCHOOL Soldotna, AK | MINISTRIES | $25,000 |
| FRENCH CAMP ACADEMY French Camp, MS | MINISTRIES | $15,000 |
| PERU MISSIONS Greenville, SC | MINISTRIES | $10,000 |
Leadership & Key People
Officers and directors from IRS filings
Compensation Overview
No officer or director reported compensation in the available filings.
From 2024 IRS filing
| Name | Title | Hours | Compensation |
|---|---|---|---|
| Sam Potts | President | 2 | — |
| Jennifer P White | V. President | 1 | — |
| Chris B Potts | Sec./Treas. | 1 | — |
Subject Areas
Focus areas based on grantmaking activity
Frequently Asked Questions
What is Salt and Light Foundation?
Salt and Light Foundation is a nonprofit organization focused on Philanthropy, Voluntarism & Grantmaking, based in Tupelo, MS. It holds $2.6M in total assets as of 2024.
How large is Salt and Light Foundation?
As of 2024, Salt and Light Foundation holds $2.6M in total assets with $158K in annual revenue. It awarded 18 grants totaling $310K in 2024.
Where does Salt and Light Foundation operate?
Salt and Light Foundation has awarded grants in Alaska, Alabama, Arkansas, California, Colorado, Florida, Georgia, Idaho, Indiana, Michigan, Mississippi, North Carolina, New York, Ohio, South Carolina, Tennessee.
What size grants does Salt and Light Foundation award?
In 2024, Salt and Light Foundation awarded 18 grants totaling $310K — an average of about $17K per grant, based on its IRS Form 990 filings.
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 2020–2024.
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Data last updated April 2026. Sourced from IRS Form 990-PF filings.