Stewart Flane &Bonnie Comley Foundation

Private foundation · Grantmaker New York, NY EIN: 60-0000719

The Stewart Flane &Bonnie Comley Foundation is a private foundation based in New York, New York. Its 2025 filing reports grants to charitable organizations, including organizations involved in theatre, dance, arts education, cultural heritage, and community services.

Stewart Flane &Bonnie Comley Foundation at a glance

In short: Stewart Flane &Bonnie Comley Foundation gave $175K across 13 grants in 2025 (avg $13K), mostly in New York. Source: 2025 IRS Form 990-PF.

Annual giving (2025)
$175,449
-22.1% vs 2024
Grants made (2025)
13
-38.1% vs 2024
Average grant
$13,496
+25.9% vs 2024
Median grant
$9,360
Total assets
$4,539,819
+9.3% vs 2024
Primary geography
New York (87% of itemized 2025 grant dollars)
Latest 990 filing
Form 990-PF, 2025 View filing

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

How to apply to Stewart Flane &Bonnie Comley Foundation

Accepts unsolicited proposals
No
How to Apply

The foundation states that it makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds.

Contact

Mailing address: 36 West 44Th St Suite 400, New York, NY 10036
Phone: (212) 315-0402

Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.

Who Stewart Flane &Bonnie Comley Foundation funds

How this funder distributes its grants

Top Recipients

Top 10 recipients in 2025

Central Park Conservancy: $57KCentral Park Conservancy$57KThe Drama League of New York Inc: $29KThe Drama League of New YorkInc$29KAmerican Theatre Wing: $24KAmerican Theatre Wing$24KByrd Hoffman Water Mill Foundation: $14KByrd Hoffman Water MillFoundation$14KBoston University: $13KBoston University$13KNew York Public Library for the Performing Arts: $10KNew York Public Library forthe Performing Arts$10KGuild Hall: $9KGuild Hall$9KNYC Dance Alliance Foundation: $5KNYC Dance Alliance Foundation$5KSave Venice: $4KSave Venice$4KFrench Heritage Society: $4KFrench Heritage Society$4K

The largest 2025 recipient was Central Park Conservancy ($57K). Together the top 10 received $169K.

Grant Size Distribution

51 grants across all recorded years

49<$50K1$50–100K1$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 49 grants of 51 (96%).

Geographic Focus

Where this funder awards grants

In 2025, 87% of grant dollars went to recipients in New York, 10% to recipients in Massachusetts, and 3% to recipients in New Jersey.

Grant Distribution by State

4states

Share of 2025 grant dollars across all 13 itemized grants.

Cities

New YorkBostonLowellEast HamptonWater MillBronxRhinebeckSag HarborSan FranciscoWest New York

How Stewart Flane &Bonnie Comley Foundation gives

  • 62% of 2025 grantees were also funded in 2024. Method
  • In 2025 it paid out 81% 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 (2025). 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

$0$100K$200K$300K4 grants2019 2 grants2020 4 grants2021 0 grants2022 13 grants2023 21 grants2024 13 grants2025

From 2019 to 2025, annual grant giving ranged from $72K (2023) to $229K (2021). In 2025 it made 13 grants totaling $175K.

Grants by year

Grant recipients and amounts by year

RecipientPurposeAmount
Central Park Conservancy New York, NYUsed to Carry Out Charitable Purposes$56,800
The Drama League of New York Inc New York, NYUsed to Carry Out Charitable Purposes$29,269
American Theatre Wing New York, NYUsed to Carry Out Charitable Purposes$23,500
Byrd Hoffman Water Mill Foundation Water Mill, NYUsed to Carry Out Charitable Purposes$14,150
Boston University Boston, MAUsed to Carry Out Charitable Purposes$13,000
New York Public Library for the Performing Arts New York, NYUsed to Carry Out Charitable Purposes$10,000
Guild Hall East Hampton, NYUsed to Carry Out Charitable Purposes$9,360
NYC Dance Alliance Foundation West New York, NJUsed to Carry Out Charitable Purposes$5,000
Save Venice New York, NYUsed to Carry Out Charitable Purposes$4,300
French Heritage Society New York, NYUsed to Carry Out Charitable Purposes$4,070
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Financial History

Multi-year comparison from IRS filings

Figures from IRS filings, by filing year
Filing yearTotal AssetsRevenueExpensesGrants paidGrantsQualifying DistributionsNet Investment IncomeDistributable Amount
2025$4,539,819$642,000$235,524$175,44913$199,274$615,269$244,762
2024$4,153,161$695,448$279,503$225,15221$239,917$475,521$227,296
2023$3,740,655$131,007$104,999$71,83213$86,274$112,364$195,286
2022$3,716,815$134,750$30,478——$11,894$116,166$198,245
2021$3,614,843$403,977$103,873$229,4004—$278,457$194,612
2020$3,478,134$505,198$43,910$150,0002—$445,994$168,885
2019$3,149,685$95,729$113,727$220,0004—$104,475$160,977

Under IRS private-foundation payout rules, Stewart Flane &Bonnie Comley Foundation reported a distributable amount of $245K for 2025 — 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 foundation mission statement is provided. Its 2025 grants include support for organizations whose missions, as described by the organizations themselves, include developing theatre directors and supporting theatre work (The Drama League of New York and American Theatre Wing); developing emerging artists and promoting performing and visual arts (Byrd Hoffman Water Mill Foundation); supporting arts education for young people (Broadway Education Alliance); and caring for older adults (Encore Community Services). Other 2025 recipients describe missions focused on preserving Venice’s artistic heritage (Save Venice) and French architectural and cultural heritage (French Heritage Society).

Grantmaking

In filing year 2025, the foundation reported 13 grants totaling $175,449. Grant amounts ranged from $1,000 to $56,800, with a median of $9,360. Notable grants included $56,800 to Central Park Conservancy, $29,269 to The Drama League of New York Inc, $23,500 to American Theatre Wing, $14,150 to Byrd Hoffman Water Mill Foundation, and $13,000 to Boston University. The filing lists grant purposes as “used to carry out charitable purposes.”

Leadership & Key People

Leadership team and compensation from IRS filings

The 2025 filing lists Stewart F Lane as president, Bonnie Comley as vice president, and Edward Peck as director.

Stewart Flane &Bonnie Comley Foundation is led by Stewart F. Lane, President on every filing since 2019; none of the 3 officers listed in 2025 report compensation.

Officers on the 2025 filing

  • Stewart F. Lane

    President

    On filings since 2019

    1 hr/week

    No compensation reported

  • Edward Peck

    Director

    On filings since 2019

    1 hr/week

    No compensation reported

  • Bonnie Comley

    Vice President

    On filings since 2019

    1 hr/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 Stewart Flane &Bonnie Comley Foundation

How much does Stewart Flane &Bonnie Comley Foundation give each year?

Stewart Flane &Bonnie Comley Foundation gave $175K across 13 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $225K across 21 grants.

What is Stewart Flane &Bonnie Comley Foundation's typical grant size?

Stewart Flane &Bonnie Comley Foundation's median grant in 2025 was $9,360, and its average grant was $13,496, across 13 grants on its 2025 IRS Form 990-PF.

Where does Stewart Flane &Bonnie Comley Foundation give grants?

Stewart Flane &Bonnie Comley Foundation gives mostly in New York: 87% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The next largest state was Massachusetts (10%). The most frequent recipient cities were New York, NY (7 grants).

Who are Stewart Flane &Bonnie Comley Foundation's largest grantees?

Stewart Flane &Bonnie Comley Foundation's largest 2025 grantees include Central Park Conservancy ($56,800), The Drama League of New York Inc ($29,269) and American Theatre Wing ($23,500), according to its 2025 IRS Form 990-PF. Together they received 62% of its itemized 2025 grant dollars.

How large is Stewart Flane &Bonnie Comley Foundation?

Stewart Flane &Bonnie Comley Foundation reported $4.5M in total assets on its 2025 IRS Form 990-PF. It paid out $199K in qualifying distributions that year, against a required minimum of $245K (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 does Stewart Flane &Bonnie Comley Foundation fund?

No foundation mission statement is provided. See mission & focus areas ↑

How do I apply for a grant from Stewart Flane &Bonnie Comley Foundation?

The foundation states that it 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 Stewart Flane &Bonnie Comley Foundation's EIN?

Stewart Flane &Bonnie Comley Foundation's EIN (Employer Identification Number) is 60-0000719. IRS Form 990 filing data is available on this page for 2019–2025.

Does Stewart Flane &Bonnie Comley Foundation 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

(3)

When this profile's IRS filing data changed on Grantable

  1. Added Form 990-PF for fiscal year 2019 (received by the IRS August 13, 2020)
  2. Added Form 990-PF for fiscal year 2025 (received by the IRS August 17, 2026)
  3. IRS filings on file for fiscal years 2020–2024

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Cite this profile

Grantable. (2026). Stewart Flane &Bonnie Comley Foundation funder profile. GrantGraph. Retrieved October 24, 2026, from https://grantable.co/funders/stewart-flane-andbonnie-comley-foundation-morg_da18362ad2e346079222f5e75ad2b42f

BibTeX
@misc{grantable_600000719_2026,
  author       = {{Grantable}},
  title        = {{Stewart Flane \&Bonnie Comley Foundation funder profile}},
  howpublished = {GrantGraph},
  year         = {2026},
  url          = {https://grantable.co/funders/stewart-flane-andbonnie-comley-foundation-morg_da18362ad2e346079222f5e75ad2b42f},
  note         = {Accessed 2026-10-24. 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 Stewart Flane &Bonnie Comley Foundation'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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