Samuel J & Ethel Lefrak Charitable

WILMINGTON, DE EIN: 13-3378881

The Samuel J & Ethel Lefrak Charitable entities represent a family foundation structure based in Wilmington, Delaware. There are two related organizations operating under this name:

Financial Overview

From 2024 IRS Form 990-PF · View filing

Total Assets

$4.8M

-1.2% YoY

Annual Giving

$350K

-31.7% YoY

Grant Count

70

-30.0% YoY

Avg Grant Size

$5K

-2.5% YoY

Under IRS private-foundation payout rules, Samuel J & Ethel Lefrak Charitable reported a distributable amount of $331K for 2024 — the minimum it must pay out in qualifying distributions.

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

Mission & Focus Areas

The foundations primarily support religious, charitable, scientific, literary, and educational initiatives. Documented funding areas include:

  • Education
  • Philanthropy, Voluntarism & Grantmaking
  • Human Services
  • Religious organizations
  • Cultural institutions

Grantmaking

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Geographic Focus

Where this funder awards grants

Primary funding regions include New York, New Jersey, and California.

Grant Distribution by State

23states
+15 more states

Cities

Aliso ViejoAllendaleArlingtonAstoriaAtlantaBelfordBerkeleyBerkeley HeightsBethlehemBoca RatonBostonBowieBridgehamptonBronxBrooklynButlerCambridgeCave SpringCharlestonCherry Hill

Financial History

Multi-year comparison from IRS filings

Samuel J and Ethel Lefrak Charitable Trust

  • Total Assets: $4,772,515 (2024); $4,829,919 (2023)
  • Total Giving: $349,550 (2024)
  • Total Revenues: $446,441 (2023)
  • Total Expenses: $705,110 (2023)
  • Investment Income: $140,161 (2023)
  • Net Gain from Asset Sales: $306,280 (2023)
  • Staff: 1 employee

The Samuel J and Ethel Lefrak Charitable Foundation Inc

  • Total Assets: $9,628,992 (2024); $9,870,000 (2023)
  • Total Revenues: $134,597 (2024); $6,650,000 (2023)
  • Total Expenses: $380,260 (2024); $274,000 (2023)
  • Investment Income: $272,393 (2024)
  • Staff: 0 employees
Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$211K$421K$632K$842K20202021202220232024
Metric202420232022
Total Assets$4,772,515$4,829,919$5,700,588
Revenue$455,375$446,441$359,859
Expenses$512,779$705,110$744,944
Qualifying Distributions$411,387$583,084$597,413
Net Investment Income$353,983$343,074$234,919
Distributable Amount$330,578$326,884$392,813

Giving Over Time

Total grant dollars and number of grants per year

$0$131K$263K$394K$525K82 grants202075 grants202178 grants2022100 grants202370 grants2024

Grant Insights

How this funder distributes its grants

Top Recipients

Top 10 recipients in 2024

MERCY FOR ANIMALS (MATCH…$50KAMERICAN ACADEMY OF ACHI…$25KMUSEUM OF ARTS AND DESIG…$25KROWDY GIRL SANCTUARY INC…$13KFOOD BANK FOR NEW YORK C…$10KPOINTS OF LIGHT FOUNDATI…$10KRACE TO ERASE MS (2024 G…$10KROWDY GIRL SANCTUARY INC…$9KGABRIELLES ANGEL FOUNDAT…$5KAMERICAN HEART ASSOCIATI…$5K

Grant Size Distribution

250 grants across all recorded years

246<$50K4$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

Giving History

Grant recipients and amounts by year

Among its reported 2024 grants, the largest include Mercy for Animals (matching Tuesday Contribution) ($50,000), American Academy of Achievement (contribution) ($25,000), Museum of Arts and Design (donation) ($25,000).

RecipientPurposeAmount
ALZHEIMER'S DISEASE AND RELATED DISORDERS ASSOCIATION INC (DONATION IN HON CHICAGO, ILRELIGIOUS, CHARITABLE, SCIENTIFIC, LITERACY AND EDUCATIONAL$500
AMERICAN ACADEMY OF ACHIEVEMENT (CONTRIBUTION) W WASHINGTON, DERELIGIOUS, CHARITABLE, SCIENTIFIC, LITERACY AND EDUCATIONAL$25,000
AMERICAN HEART ASSOCIATION INC (2025 HEART BALL DONATION IN HONOR OF MARIE DALLAS, TXRELIGIOUS, CHARITABLE, SCIENTIFIC, LITERACY AND EDUCATIONAL$5,000
ANIMAL LEGAL DEFENSE FUND (MATCHING TUESDAY CONTRIBUTION) COTATI, CARELIGIOUS, CHARITABLE, SCIENTIFIC, LITERACY AND EDUCATIONAL$2,500
ANIMAL PROTECTION LEAGUE OF NEW JERSEY (CONTRIBUTION) GLEN GARDER, NJRELIGIOUS, CHARITABLE, SCIENTIFIC, LITERACY AND EDUCATIONAL$500
ANIMAL PROTECTION LEAGUE OF NEW JERSEY INC (CONTRIBUTION) GLEN GARDER, NJRELIGIOUS, CHARITABLE, SCIENTIFIC, LITERACY AND EDUCATIONAL$1,000
APOLLO PACT INC (CONTRIBUTION) NEW YORK, NYRELIGIOUS, CHARITABLE, SCIENTIFIC, LITERACY AND EDUCATIONAL$1,500
BIRTHRIGHT ISRAEL FOUNDATION (CONTRIBUTION) NEW YORK, NYRELIGIOUS, CHARITABLE, SCIENTIFIC, LITERACY AND EDUCATIONAL$5,000
CATSKILL ANIMAL SANCTUARY SAUGERTIES, NYRELIGIOUS, CHARITABLE, SCIENTIFIC, LITERACY AND EDUCATIONAL$2,000
CHALLENGED ATHLETES INC (DONATION) SAN DIEGO, CARELIGIOUS, CHARITABLE, SCIENTIFIC, LITERACY AND EDUCATIONAL$1,000

Leadership & Key People

Officers and directors from IRS filings

Compensation Overview

From 2024 IRS filing

FRANCINE LEFRAKTRUSTEE$100KTHE LEFRAK TRUST COM…ADMINISTRATIVE TRUSTEE$12K

From 2024 filing

NameTitleHoursCompensation
FRANCINE LEFRAKTRUSTEE15$100,000
DENISE LEFRAKTRUSTEE5
JACQUELINE LEFRAKTRUSTEE5
THE LEFRAK TRUST COMPANYADMINISTRATIVE TRUSTEE5$12,000

Contact Information

Address: 1105 N Market St Ste 801, Wilmington, DE 19801-1202

Telephone: 302-656-2390

Frequently Asked Questions

What does Samuel J & Ethel Lefrak Charitable fund?

The foundations primarily support religious, charitable, scientific, literary, and educational initiatives. Documented funding areas include: • Education • Philanthropy, Voluntarism & Grantmaking • Human Services • Religious organizations • Cultural institutions

How do I apply for a grant from Samuel J & Ethel Lefrak Charitable?

**Samuel J and Ethel Lefrak Charitable Trust:** • Made 82 grants in 2023 • Total giving: $349,550 (2024) • Typical award range: $100–$67,000 • Recent grantee: American Friends of Versailles ($7,000, 2023) **The Samuel J and Ethel Lefrak Charitable Foundation Inc:** • Made four grants in 2024 • Recent grantees include: • Medical Dental Staff of Jersey City Medical Center ($50,000, 2024) • Jewish National Fund-USA ($18,000, 2024)

Where does Samuel J & Ethel Lefrak Charitable make grants?

Primary funding regions include New York, New Jersey, and California.

What size grants does Samuel J & Ethel Lefrak Charitable award?

In 2024, Samuel J & Ethel Lefrak Charitable awarded 70 grants totaling $350K — an average of about $5K per grant, based on its IRS Form 990 filings.

How much is Samuel J & Ethel Lefrak Charitable required to give away each year?

Private foundations must generally distribute about 5% of their assets annually. For 2024, Samuel J & Ethel Lefrak Charitable reported a distributable amount of $331K on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.

What is Samuel J & Ethel Lefrak Charitable's EIN?

Samuel J & Ethel Lefrak Charitable's EIN (Employer Identification Number) is 13-3378881. IRS Form 990 filing data is available on this page for 2020–2024.

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Data last updated June 2026. Sourced from IRS Form 990-PF filings. Research dossier generated April 2026.

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