Samuel J & Ethel Lefrak Charitable
Samuel J & Ethel Lefrak Charitable is a private foundation based in Wilmington, Delaware. Its 2024 filing reports grants to charitable organizations in multiple states, including New York, California, Texas, and Delaware.
Samuel J & Ethel Lefrak Charitable at a glance
In short: Samuel J & Ethel Lefrak Charitable gave $350K across 70 grants in 2024 (avg $5K), top state New York. 78% of 2024 grantees were new. Source: 2024 IRS Form 990-PF.
- Annual giving (2024)
- $349,550
- -31.7% vs 2023
- Grants made (2024)
- 70
- -30.0% vs 2023
- Average grant
- $4,994
- -2.5% vs 2023
- Median grant
- $2,500
- Total assets
- $4,772,515
- -1.2% vs 2023
- New grantees (estimate)
- 78% first-time grantees (52 of 67, 2024)
- Primary geography
- New York (37% of itemized 2024 grant dollars)
- Latest 990 filing
- Form 990-PF, 2024 View filing
Data from IRS Form 990-PF, 2024; updated October 2026. New grantees are estimated by matching recipient names across years (methodology).
How to apply to Samuel J & Ethel Lefrak Charitable
- Accepts unsolicited proposals
- No
- How to Apply
-
The foundation makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds.
- Contact
Mailing address: 1105 North Market Street 801, Wilmington, DE 19801
Phone: (302) 656-2390
Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.
Who Samuel J & Ethel Lefrak Charitable funds
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2024
The largest 2024 recipient was Mercy for Animals (Matching Tuesday Contribution) ($50K). Together the top 10 received $195K.
Organizations only. It also paid 4 grants to individuals ($23,900), which are not listed by name.
Grant Size Distribution
405 grants across all recorded years
The most common grant size was under $50K: 399 grants of 405 (99%).
Geographic Focus
Where this funder awards grants
In 2024, recipients in New York received 37% of grant dollars, California 25%, Texas 9%, Delaware 7%, and New Jersey 5%.
Grant Distribution by State
Share of 2024 grant dollars across all 70 itemized grants.
States
Cities
Is Samuel J & Ethel Lefrak Charitable open to new grantees?
78%
first-time grantees, 2024
In 2024, 52 of 67 grantees (78%) were first-time recipients. First grants averaged $5K; repeat grants $6K. How we count
Medians: $3K first-time, $4K repeat.
- 18% of 2024 grantees were also funded in 2023. Method
- Giving fell 33% from 2021 to 2024. Method
- In 2024 it paid out 124% of its IRS minimum distribution (the 5% rule). Method
Estimate from itemized grant lists in IRS Form 990-PF filings (2020–2024). 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 2020 to 2024, annual grant giving ranged from $350K (2024) to $525K (2020). In 2024 it made 70 grants totaling $350K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Mercy for Animals (Matching Tuesday Contribution) Los Angeles, CA | Religious, Charitable, Scientific, Literacy and Educational | $50,000 |
| American Academy of Achievement (Contribution) W Washington, DE | Religious, Charitable, Scientific, Literacy and Educational | $25,000 |
| Museum of Arts and Design (Donation) New York, NY | Religious, Charitable, Scientific, Literacy and Educational | $25,000 |
| Solomon R Guggenheim Foundation (International Director's Fund) New York, NY | Religious, Charitable, Scientific, Literacy and Educational | $20,000 |
| The Baker Institute for Children with Hearing Loss (Donation in Honor of Je Palo Alto, CA | Religious, Charitable, Scientific, Literacy and Educational | $20,000 |
| Rowdy Girl Sanctuary Inc (Farm Equipment Match) Waelder, TX | Religious, Charitable, Scientific, Literacy and Educational | $12,500 |
| Wildlife SOS (2024 Grant Request Contribution) Lake City, UT | Religious, Charitable, Scientific, Literacy and Educational | $12,000 |
| 4 grants to individuals Recipients not named | — | $23,900 |
| Food Bank for New York City (Donation) New York, NY | Religious, Charitable, Scientific, Literacy and Educational | $10,000 |
| Points of Light Foundation (In Honor of the 2024 GW Bush Points of Light Aw Suite Atlanta, GA | Religious, Charitable, Scientific, Literacy and Educational | $10,000 |
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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 |
|---|---|---|---|---|---|---|---|---|
| 2024 | $4,772,515 | $455,375 | $512,779 | $349,550 | 70 | $411,387 | $353,983 | $330,578 |
| 2023 | $4,829,919 | $446,441 | $705,110 | $511,944 | 100 | $583,084 | $343,074 | $326,884 |
| 2022 | $5,700,588 | $359,859 | $744,944 | $523,127 | 78 | $597,413 | $234,919 | $392,813 |
| 2021 | $6,568,673 | $750,993 | $730,863 | $524,900 | 75 | $599,475 | $631,181 | $440,423 |
| 2020 | $6,547,846 | $279,089 | $765,865 | $525,000 | 82 | — | $158,575 | $410,500 |
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 September 2026.
Mission & Focus Areas
No mission statement for the foundation is provided. Its 2024 filing lists the purpose of its largest grants as “religious, charitable, scientific, literacy and educational.” The grantees include organizations working in areas such as animal welfare, arts and culture, education, and food assistance. Catskill Animal Sanctuary, which received $2,000 in 2024, describes its mission as rescuing farmed animals, working to end their exploitation, and championing vegan living.
Grantmaking
In 2024, the foundation reported 70 grants totaling $349,550. Grants ranged from $225 to $50,000, with a median grant of $2,500. In 2023, it reported 100 grants totaling $511,944; in 2022, it reported 78 grants totaling $523,127.
Notable 2024 grants included $50,000 to Mercy for Animals, $25,000 each to the American Academy of Achievement and the Museum of Arts and Design, and $20,000 each to the Solomon R. Guggenheim Foundation and the Baker Institute for Children with Hearing Loss.
Leadership & Key People
Leadership team and compensation from IRS filings
The 2024 filing lists Francine LeFrak, Denise LeFrak, and Jacqueline LeFrak as trustees, and The LeFrak Trust Company as administrative trustee.
Samuel J & Ethel Lefrak Charitable's 2024 filing lists 4 officers; 2 of 4 officers listed in 2024 are compensated.
Officers on the 2024 filing
Francine Lefrak
Trustee
On filings since 2020
15 hrs/week
$120K (2020) → $100K (2024)
The Lefrak Trust Company
Administrative Trustee
On filings since 2020
5 hrs/week
$12K (2020) → $12K (2024)
Denise Lefrak
Trustee
On filings since 2020
5 hrs/week
No compensation reported
Jacqueline Lefrak
Trustee
On filings since 2020
5 hrs/week
No compensation reported
Data from IRS Form 990 filings, 2020–2024. "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 $100K, to Francine Lefrak (Trustee). 2 officers or directors reported compensation on that filing.
Frequently asked questions about Samuel J & Ethel Lefrak Charitable
How much does Samuel J & Ethel Lefrak Charitable give each year?
Samuel J & Ethel Lefrak Charitable gave $350K across 70 grants in 2024, according to its 2024 IRS Form 990-PF. In 2023 it gave $512K across 100 grants.
What is Samuel J & Ethel Lefrak Charitable's typical grant size?
Samuel J & Ethel Lefrak Charitable's median grant in 2024 was $2,500, and its average grant was $4,994, across 70 grants on its 2024 IRS Form 990-PF. Organizations receiving their first grant from Samuel J & Ethel Lefrak Charitable that year got $5K on average.
Where does Samuel J & Ethel Lefrak Charitable give grants?
Samuel J & Ethel Lefrak Charitable's top state is New York, with 37% of the grant dollars itemized on its 2024 IRS Form 990-PF. The next largest states were California (25%) and Texas (9%). The most frequent recipient cities were New York, NY (25 grants), Los Angeles, CA (4 grants), Waelder, TX (3 grants) and Oakland, NJ (3 grants).
Does Samuel J & Ethel Lefrak Charitable give general operating support?
Not in 2024: none of the 70 grants with a stated purpose on Samuel J & Ethel Lefrak Charitable's 2024 IRS Form 990-PF were described as general or operating support. Recurring purposes include "Religious, Charitable, Scientific, Literacy and Educational" (70 grants).
Who are Samuel J & Ethel Lefrak Charitable's largest grantees?
Samuel J & Ethel Lefrak Charitable's largest 2024 grantees include Mercy for Animals (Matching Tuesday Contribution) ($50,000), American Academy of Achievement (Contribution) ($25,000) and Museum of Arts and Design (Donation) ($25,000), according to its 2024 IRS Form 990-PF. It also paid 4 grants to individuals ($23,900), which are not listed by name. Together they received 29% of its itemized 2024 grant dollars.
How large is Samuel J & Ethel Lefrak Charitable?
Samuel J & Ethel Lefrak Charitable reported $4.8M in total assets on its 2024 IRS Form 990-PF. It paid out $411K in qualifying distributions that year, against a required minimum of $331K (roughly 5% of its investment assets).
What does Samuel J & Ethel Lefrak Charitable fund?
No mission statement for the foundation is provided. Its 2024 filing lists the purpose of its largest grants as “religious, charitable, scientific, literacy and educational.” The grantees include organizations working in areas such as animal welfare, arts and culture, education, and food assistance. See mission & focus areas ↑
How do I apply for a grant from Samuel J & Ethel Lefrak Charitable?
The foundation 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 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.
Does Samuel J & Ethel Lefrak Charitable 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
(1)
When this profile's IRS filing data changed on Grantable
- IRS filings on file for fiscal years 2020–2024
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Cite this profile
Grantable. (2026). Samuel J & Ethel Lefrak Charitable funder profile. GrantGraph. Retrieved October 15, 2026, from https://grantable.co/funders/samuel-j-and-ethel-lefrak-charitable-morg_ebdb62a6bc0f48ada7bc7690c78474ea
BibTeX
@misc{grantable_133378881_2026,
author = {{Grantable}},
title = {{Samuel J \& Ethel Lefrak Charitable funder profile}},
howpublished = {GrantGraph},
year = {2026},
url = {https://grantable.co/funders/samuel-j-and-ethel-lefrak-charitable-morg_ebdb62a6bc0f48ada7bc7690c78474ea},
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 Samuel J & Ethel Lefrak Charitable'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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