SD Foundation
SD Foundation is a private foundation, based in Spring Valley, NY. IRS filing data is available from 2020 through 2025. As of 2025, the organization holds $403K in total assets. In 2025, it awarded 7 grants totaling $30K. Net investment income was $19K.
SD Foundation at a glance
In short: SD Foundation gave $30K across 7 grants in 2025 (avg $4K), mostly in New York. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $29,760
- -23.9% vs 2024
- Grants made (2025)
- 7
- -12.5% vs 2024
- Average grant
- $4,251
- -13.0% vs 2024
- Median grant
- $1,300
- Total assets
- $402,658
- -2.6% vs 2024
- Primary geography
- New York (100% of itemized 2025 grant dollars)
- Latest 990 filing
- Form 990-PF, 2025 View filing
Data from IRS Form 990-PF, 2025; updated September 2026.
Who SD Foundation funds
How this funder distributes its grants
Top Recipients
Top 6 recipients in 2025
The largest 2025 recipient was Vehareinu Skver ($4K). Together the top 6 received $8K.
Grant Size Distribution
29 grants across all recorded years
The most common grant size was under $50K: 29 grants of 29 (100%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of 2025 grant dollars across all 7 itemized grants.
States
Cities
How SD Foundation gives
- Giving grew 246% from 2022 to 2025. Method
- In 2025 it paid out 148% of its IRS minimum distribution (the 5% rule). Method
From the foundation's IRS Form 990-PF filings. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2020 to 2025, annual grant giving ranged from $6K (2020) to $39K (2024). In 2025 it made 7 grants totaling $30K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Various Spring Valley, NY | Charitable | $22,000 |
| Vehareinu Skver Spring Valley, NY | Charitable | $3,600 |
| Global Center of Skver Spring Valley, NY | Charitable | $1,500 |
| Khal Chasidei Square Spring Valley, NY | Charitable | $1,300 |
| Mifal Hatorah Spring Valley, NY | Charitable | $760 |
| Congregation Nesivos Spring Valley, NY | Charitable | $500 |
| Chevra Kedisha Spring Valley, NY | Charitable | $100 |
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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 |
|---|---|---|---|---|---|---|---|---|
| 2025 | $402,658 | $51,137 | $61,605 | $29,760 | 7 | $29,760 | $18,521 | $20,095 |
| 2024 | $413,231 | $50,632 | $85,325 | $39,112 | 8 | $39,112 | $15,020 | $21,460 |
| 2023 | $439,975 | $42,476 | $69,866 | $21,345 | 6 | $21,345 | $9,010 | $21,544 |
| 2022 | $454,430 | $32,488 | $73,537 | $8,590 | 5 | — | — | — |
| 2021 | $469,958 | $35,185 | $63,617 | $14,820 | 3 | — | — | — |
| 2020 | $491,236 | $24,416 | $41,568 | $6,270 | 4 | — | — | — |
Under IRS private-foundation payout rules, SD Foundation reported a distributable amount of $20K for 2025 — the minimum it must pay out in qualifying distributions.
Leadership & Key People
Officers and directors from IRS filings
SD Foundation is led by Yaakov Bayer, Trustee on every filing since 2020 — the only officer listed, and uncompensated.
Officers on the 2025 filing
Yaakov Bayer
Trustee
On filings since 2020
1 hr/week
No compensation reported
Data from IRS Form 990 filings, 2020–2025. "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 SD Foundation
How much does SD Foundation give each year?
SD Foundation gave $30K across 7 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $39K across 8 grants.
What is SD Foundation's typical grant size?
SD Foundation's median grant in 2025 was $1,300, and its average grant was $4,251, across 7 grants on its 2025 IRS Form 990-PF.
Where does SD Foundation give grants?
SD 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 Spring Valley, NY (7 grants).
Does SD Foundation give general operating support?
Not in 2025: none of the 7 grants with a stated purpose on SD Foundation's 2025 IRS Form 990-PF were described as general or operating support. Recurring purposes include "Charitable" (7 grants).
Who are SD Foundation's largest grantees?
SD Foundation's largest 2025 grantees include Vehareinu Skver ($3,600), Global Center of Skver ($1,500) and Khal Chasidei Square ($1,300), according to its 2025 IRS Form 990-PF. Together they received 22% of its itemized 2025 grant dollars.
How large is SD Foundation?
SD Foundation reported $403K in total assets on its 2025 IRS Form 990-PF. It paid out $30K in qualifying distributions that year, against a required minimum of $20K (roughly 5% of its investment assets).
What is SD Foundation's EIN?
SD Foundation's EIN (Employer Identification Number) is 82-2428147. IRS Form 990 filing data is available on this page for 2020–2025.
Data last updated September 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 2025 (received by the IRS June 29, 2026)
- IRS filings on file for fiscal years 2020–2024
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Browse active grant opportunities in SD Foundation's focus areas in our free grants database
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