Sam and Esther Friedman Family Foundation
Sam and Esther Friedman Family Foundation is a private foundation, based in Beachwood, OH. IRS filing data is available from 2021 through 2026. As of 2026, the organization holds $1.3M in total assets. In 2026, it awarded 12 grants totaling $76K. Net investment income was $98K.
Sam and Esther Friedman Family Foundation at a glance
In short: Sam and Esther Friedman Family Foundation gave $76K across 12 grants in 2026 (avg $6K), mostly in Ohio. 33% of 2026 grantees were new. Source: 2026 IRS Form 990-PF.
- Annual giving (2026)
- $76,000
- -20.4% vs 2025
- Grants made (2026)
- 12
- +33.3% vs 2025
- Average grant
- $6,333
- -40.3% vs 2025
- Median grant
- $3,750
- Total assets
- $1,314,654
- +1.2% vs 2025
- New grantees (estimate)
- 33% first-time grantees (4 of 12, 2026; small sample)
- Primary geography
- Ohio (97% of itemized 2026 grant dollars)
- Latest 990 filing
- Form 990-PF, 2026 View filing
Data from IRS Form 990-PF, 2026; updated November 2026. New grantees are estimated by matching recipient names across years (methodology).
Who Sam and Esther Friedman Family Foundation funds
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2026
The largest 2026 recipient was Cleveland Sight Center ($15K). Together the top 10 received $74K.
Grant Size Distribution
56 grants across all recorded years
The most common grant size was under $50K: 55 grants of 56 (98%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of 2026 grant dollars across all 12 itemized grants.
Cities
Is Sam and Esther Friedman Family Foundation open to new grantees?
33%
first-time grantees, 2026
In 2026, 4 of 12 grantees (33%) were first-time recipients. With only 12 grantees, that is a small sample: one grantee more or less moves the share by about 8 points. First grants averaged $5K; repeat grants $7K. How we count
Medians: $4K first-time, $6K repeat.
- 67% of 2026 grantees were also funded in 2025. Method
- Giving held roughly steady from 2023 to 2026 (−10%). Method
- In 2026 it paid out 84% of its IRS minimum distribution (the 5% rule). Foundations have until the end of the next year to meet it. Method
Estimate from itemized grant lists in IRS Form 990-PF filings (2021–2026). 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
From 2021 to 2026, annual grant giving ranged from $67K (2021) to $96K (2025). In 2026 it made 12 grants totaling $76K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Cleveland Sight Center Cleveland, OH | Camp at Highbrook Lodge | $15,000 |
| Cleveland Food Bank Cleveland, OH | Ukranian Relief | $12,500 |
| Case Alumni Foundation Cleveland, OH | Sam & Esther Friedman Scholarship Fund | $12,000 |
| Geauga Humane Society Novelty, OH | General Fund | $10,000 |
| Planned Parenthood of Cleveland Cleveland, OH | General Fund | $10,000 |
| Ronald McDonald House of Cleveland Cleveland, OH | General Fund | $5,000 |
| Cleveland Pops Orchestra Beachwood, OH | General Fund | $2,500 |
| Cleveland Clinic Foundation Cleveland, OH | Ehlers - Danios Coordinated Care Program | $2,500 |
| St Jude Children Research Hospital Memphis, TN | General Fund | $2,500 |
| Piano Cleveland Beachwood, OH | General Fund | $2,000 |
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Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income | Distributable Amount |
|---|---|---|---|---|---|---|---|---|
| 2026 | $1,314,654 | $108,340 | $92,368 | $76,000 | 12 | $84,024 | $98,151 | $100,473 |
| 2025 | $1,298,665 | $147,155 | $112,172 | $95,500 | 9 | $102,840 | $139,904 | $87,001 |
| 2024 | $1,266,283 | $108,599 | $110,020 | $94,500 | 11 | $100,290 | $98,369 | $79,516 |
| 2023 | $1,265,071 | $87,915 | $103,129 | $84,000 | 11 | $92,061 | $78,887 | $82,763 |
| 2022 | $1,279,676 | $134,890 | $87,147 | $76,500 | 13 | $84,342 | $132,406 | $87,064 |
| 2021 | $1,230,137 | $28,923 | $82,001 | $67,000 | 10 | — | $51,880 | $81,733 |
Under IRS private-foundation payout rules, Sam and Esther Friedman Family Foundation reported a distributable amount of $100K for 2026 — the minimum it must pay out in qualifying distributions.
Leadership & Key People
Officers and directors from IRS filings
Sam and Esther Friedman Family Foundation is led by Adam I. Friedman, Trustee & President Chairman on every filing since 2021; none of the 6 officers listed in 2026 report compensation.
Officers on the 2026 filing
Adam I. Friedman
Trustee & President Chairman
On filings since 2021
1.9 hrs/week
No compensation reported
Josh Friedman
Vice President & Trustee
On filings since 2021
0 hrs/week
$4K (2024) → $0 (2026)
Amy Lynn Friedman
Trustee
On filings since 2021
0 hrs/week
No compensation reported
Allyn M. Friedman
Trustee
On filings since 2023
0 hrs/week
No compensation reported
Chad Friedman
Treasurer
On filings since 2021
0 hrs/week
No compensation reported
Sandy Green
Secretary
On filings since 2021
1.2 hrs/week
No compensation reported
Data from IRS Form 990 filings, 2021–2026. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Compensation Overview
From 2024 IRS filing
The highest reported compensation on the 2024 filing was $4K, to Josh Friedman (VP/Trustee).
Frequently asked questions about Sam and Esther Friedman Family Foundation
How much does Sam and Esther Friedman Family Foundation give each year?
Sam and Esther Friedman Family Foundation gave $76K across 12 grants in 2026, according to its 2026 IRS Form 990-PF. In 2025 it gave $96K across 9 grants.
What is Sam and Esther Friedman Family Foundation's typical grant size?
Sam and Esther Friedman Family Foundation's median grant in 2026 was $3,750, and its average grant was $6,333, across 12 grants on its 2026 IRS Form 990-PF. Organizations receiving their first grant from Sam and Esther Friedman Family Foundation that year got $5K on average.
Where does Sam and Esther Friedman Family Foundation give grants?
Sam and Esther Friedman Family Foundation gives mostly in Ohio: 97% of the grant dollars itemized on its 2026 IRS Form 990-PF went to recipients there. The most frequent recipient cities were Cleveland, OH (8 grants) and Beachwood, OH (2 grants).
Does Sam and Esther Friedman Family Foundation give general operating support?
Yes: 67% of Sam and Esther Friedman Family Foundation's 2026 grants with a stated purpose (8 of 12) were for general or operating support, per its 2026 IRS Form 990-PF.
Who are Sam and Esther Friedman Family Foundation's largest grantees?
Sam and Esther Friedman Family Foundation's largest 2026 grantees include Cleveland Sight Center ($15,000), Cleveland Food Bank ($12,500) and Case Alumni Foundation ($12,000), according to its 2026 IRS Form 990-PF. Together they received 52% of its itemized 2026 grant dollars.
How large is Sam and Esther Friedman Family Foundation?
Sam and Esther Friedman Family Foundation reported $1.3M in total assets on its 2026 IRS Form 990-PF. It paid out $84K in qualifying distributions that year, against a required minimum of $100K (roughly 5% of its investment assets). Falling short in one year is not a violation: foundations have until the end of the next year to meet the minimum.
What is Sam and Esther Friedman Family Foundation's EIN?
Sam and Esther Friedman Family Foundation's EIN (Employer Identification Number) is 34-6554839. IRS Form 990 filing data is available on this page for 2021–2026.
Data last updated November 2026. Sourced from IRS Form 990-PF filings.
Data update history
(2)
When this profile's IRS filing data changed on Grantable
- Added Form 990-PF for fiscal year 2026 (received by the IRS September 10, 2026)
- IRS filings on file for fiscal years 2021–2025
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