Sam and Judith Freier Foundation

Foundation · Grantmaker Brooklyn, NY EIN: 46-1349491

Sam and Judith Freier Foundation is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in Brooklyn, NY. IRS filing data is available from 2019 through 2025. As of 2025, the organization holds $2K in total assets. In 2025, it awarded 5 grants totaling $13K.

Key facts about Sam and Judith Freier Foundation

In short: Sam and Judith Freier Foundation gave $13K across 5 grants in 2025 (avg $3K), mostly in New York. Source: 2025 IRS Form 990-PF.

EIN
46-1349491
Latest 990 filing
Form 990-PF, 2025
Annual giving (2025)
$13,023
Grants made (2025)
5
Average grant
$2,605
Median grant
$2,000
Total assets
$2,480
Primary geography
New York (100% of itemized 2025 grant dollars)

Data from IRS Form 990-PF, 2025; updated September 2026.

Financial Overview

From 2025 IRS Form 990-PF · View filing

Total Assets

$2K

-97.6% YoY

Annual Giving

$13K

-60.3% YoY

Grant Count

5

+25.0% YoY

Avg Grant Size

$3K

-68.2% YoY

Under IRS private-foundation payout rules, Sam and Judith Freier Foundation reported a distributable amount of $3K for 2025 — the minimum it must pay out in qualifying distributions.

How Sam and Judith Freier Foundation gives

  • Giving fell 92% from 2022 to 2025. Method
  • In 2025 it paid out 631% of its IRS minimum distribution (the 5% rule). Method

From the foundation's IRS Form 990-PF filings. Methodology.

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

4states

Share of all 5 itemized 2025 grant dollars.

Cities

BrooklynLakewoodMiamiSurfsideMonseyCinnNew YorkSuffernTeaneck

Giving Over Time

Total grant dollars and number of grants per year

$0$50K$100K$150K$200K13 grants201911 grants202011 grants202120 grants202213 grants20234 grants20245 grants2025

Grant Insights

How this funder distributes its grants

Top Recipients

Top 5 recipients in 2025

Under 500: $5KUnder 500$5KCong Bais Ephraim: $4KCong Bais Ephraim$4KCong Bnai Yosef: $2KCong Bnai Yosef$2KCong Kahal Chasidim Pupa: $2KCong Kahal Chasidim Pupa$2KYi of Avenue K: $900Yi of Avenue K$900

Grant Size Distribution

53 grants across all recorded years

52<$50K1$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
UNDER 500 Brooklyn, NYCHARITABLE$4,665
CONG BAIS EPHRAIM Brooklyn, NYRELIGIOUS$3,910
CONG BNAI YOSEF Brooklyn, NYRELIGOUS$2,000
CONG KAHAL CHASIDIM PUPA Brooklyn, NYRELIGIOUS$1,548
YI OF AVENUE K Brooklyn, NYRELIGIOUS$900

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$50K$100K$150K$200K2019202020212022202320242025
Metric202520242023
Total Assets$2,480$103,177$103,572
Revenue$-84,300$35,560$70,000
Expenses$16,397$35,955$100,902
Qualifying Distributions$16,397$35,955$100,902
Net Investment Income———
Distributable Amount$2,598$5,102$5,660

Data update history

When this profile's IRS filing data changed on Grantable

  1. Updated Form 990-PF for fiscal year 2019 (received by the IRS January 23, 2020)
  2. Updated Form 990-PF for fiscal year 2020 (received by the IRS January 26, 2021)
  3. Updated Form 990-PF for fiscal year 2021 (received by the IRS December 3, 2021)
  4. Updated Form 990-PF for fiscal year 2022 (received by the IRS December 16, 2022)
  5. Updated Form 990-PF for fiscal year 2023 (received by the IRS November 29, 2023)
  6. Updated Form 990-PF for fiscal year 2024 (received by the IRS December 16, 2024)
  7. Updated Form 990-PF for fiscal year 2025 (received by the IRS February 26, 2026)
  8. IRS filings on file for fiscal years 2019–2025

Leadership & Key People

Officers and directors from IRS filings

Sam and Judith Freier Foundation's 2025 filing lists 2 officers; none of the 2 officers listed in 2025 report compensation.

Officers on the 2025 filing

  • Judith Freier

    Trustee

    On filings since 2019

    0.5 hrs/week

    No compensation reported

  • Sam Freier

    Trustee

    On filings since 2019

    0.5 hrs/week

    No compensation reported

Data from IRS Form 990 filings, 2019–2025. "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 Sam and Judith Freier Foundation

How much does Sam and Judith Freier Foundation give each year?

Sam and Judith Freier Foundation gave $13K across 5 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $33K across 4 grants.

What is Sam and Judith Freier Foundation's typical grant size?

Sam and Judith Freier Foundation's median grant in 2025 was $2,000, and its average grant was $2,605, across 5 grants on its 2025 IRS Form 990-PF.

Where does Sam and Judith Freier Foundation give grants?

Sam and Judith Freier Foundation gives mostly in New York: 100% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The most frequent recipient cities were Brooklyn, NY (5 grants).

Does Sam and Judith Freier Foundation give general operating support?

Not in 2025: none of the 5 grants with a stated purpose on Sam and Judith Freier Foundation's 2025 IRS Form 990-PF were described as general or operating support. Recurring purposes include "Religious" (3 grants).

Who are Sam and Judith Freier Foundation's largest grantees?

Sam and Judith Freier Foundation's largest 2025 grantees include Under 500 ($4,665), Cong Bais Ephraim ($3,910) and Cong Bnai Yosef ($2,000), according to its 2025 IRS Form 990-PF. Together they received 81% of its itemized 2025 grant dollars.

How large is Sam and Judith Freier Foundation?

Sam and Judith Freier Foundation reported $2K in total assets on its 2025 IRS Form 990-PF. It paid out $16K in qualifying distributions that year, against a required minimum of $3K (roughly 5% of its investment assets).

What is Sam and Judith Freier Foundation?

Sam and Judith Freier Foundation is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in Brooklyn, NY. It holds $2K in total assets as of 2025.

What is Sam and Judith Freier Foundation's EIN?

Sam and Judith Freier Foundation's EIN (Employer Identification Number) is 46-1349491. IRS Form 990 filing data is available on this page for 2019–2025.

Data last updated September 2026. Sourced from IRS Form 990-PF filings.

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