The Albert and Yetta Lupin Memorial Foundation

Private foundation · Grantmaker Spring Valley, NY EIN: 47-3092735

The Albert and Yetta Lupin Memorial Foundation is a private foundation based in Spring Valley, New York. Its 2024 filing reports grants to organizations working in areas including education, community assistance, and emotional support.

The Albert and Yetta Lupin Memorial Foundation at a glance

In short: The Albert and Yetta Lupin Memorial Foundation gave $408K across 27 grants in 2024 (avg $15K), mostly in New York. 23% of 2024 grantees were new. Source: 2024 IRS Form 990-PF.

Annual giving (2024)
$408,000
-2.4% vs 2023
Grants made (2024)
27
+8.0% vs 2023
Average grant
$15,111
-9.6% vs 2023
Median grant
$15,000
Total assets
$9,062,707
-0.6% vs 2023
New grantees (estimate)
23% first-time grantees (6 of 26, 2024)
Primary geography
New York (52% 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 The Albert and Yetta Lupin Memorial Foundation

How to Apply

The filing lists “The Albert and Yetta Lupin Memorial” as the contact and requests an outline of the proposed use of grants. It lists no restrictions on awards.

Contact

Application contact: The Albert And Yetta Lupin Memorial
Mailing address: 20 Charlotte Dr, Spring Valley, NY 10977
Phone: (718) 698-6300

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

Who The Albert and Yetta Lupin Memorial Foundation funds

How this funder distributes its grants

Top Recipients

Top 10 recipients in 2024

Yeshivas Ohr Reuven: $36KYeshivas Ohr Reuven$36KMigdal OZ: $25KMigdal OZ$25KChabad Lubavitch of Utah: $25KChabad Lubavitch of Utah$25KHelping Israel Fund: $25KHelping Israel Fund$25KChai 4Ever Inc: $25KChai 4Ever Inc$25KLeeba Gabriella Wedding Gemach: $25KLeeba Gabriella Wedding Gemach$25KPillars Pjs Inc: $25KPillars Pjs Inc$25KLev Teen Center: $25KLev Teen Center$25KBnei David Foundation Inc: $25KBnei David Foundation Inc$25KWomens Network for Single Parents: $20KWomens Network for SingleParents$20K

The largest 2024 recipient was Yeshivas Ohr Reuven ($36K). Together the top 10 received $256K.

Grant Size Distribution

140 grants across all recorded years

134<$50K5$50–100K1$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 134 grants of 140 (96%).

Geographic Focus

Where this funder awards grants

The foundation’s 2024 grant dollars went primarily to recipients in New York (52%), followed by Florida (18%), New Jersey (16%), Utah (6%), and Illinois (4%).

Grant Distribution by State

8states

Share of 2024 grant dollars across all 27 itemized grants.

Cities

BrooklynMonseyNew YorkBoca RatonTeaneckCedarhurstLakewoodPomonaSalt Lake CityAirmontChicagoSilver SpringsSpring ValleySuffernClevland HeightsMiamiWest CaldwellLos AngeleBethesdaClevand Heights

Is The Albert and Yetta Lupin Memorial Foundation open to new grantees?

23%

first-time grantees, 2024

In 2024, 6 of 26 grantees (23%) were first-time recipients. First grants averaged $15K; repeat grants $16K. How we count

Medians: $14K first-time, $17K repeat.

  • 50% of 2024 grantees were also funded in 2023. Method
  • Giving held roughly steady from 2021 to 2024 (−4%). Method
  • In 2024 it paid out 137% 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

$0$200K$400K$600K32 grants2020 26 grants2021 30 grants2022 25 grants2023 27 grants2024

From 2020 to 2024, annual grant giving ranged from $390K (2020) to $530K (2022). In 2024 it made 27 grants totaling $408K.

Grants by year

Grant recipients and amounts by year

RecipientPurposeAmount
Yeshivas Ohr Reuven Suffern, NYFunds provided for futherance of orgnizations established purposes$36,000
Migdal OZ Brooklyn, NYTol providefunding for Kollel Families for thier passover needs$25,000
Chabad Lubavitch of Utah Salt Lake City, UTTo help supportthe HEART project$25,000
Helping Israel Fund Boca Raton, FLfunding for construction of a Warm Corner$25,000
Chai 4Ever Inc Lakewood, NJTo provide funding for theChai4ever program$25,000
Leeba Gabriella Wedding Gemach Boca Raton, FLFunds provided for futherance of orgnizations established purposes$25,000
Pillars Pjs Inc Spring Valley, NYFunds provided for futherance of orgnizations established purposes$25,000
Lev Teen Center Suffern, NYFunds provided for futherance of orgnizations established purposes$25,000
Bnei David Foundation Inc Teaneck, NJFunds provided for futherance of orgnizations established purposes$25,000
Womens Network for Single Parents Brooklyn, NYTo provide funding for the Sister to Sister Emergency Fund that will offer mentoring and emotional and financial/legal support to divorced mothers.$20,000
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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
2024$9,062,707$125,150$790,207$408,00027$617,123—$448,847
2023$9,116,344$-101,938$804,669$418,07525$635,505—$449,562
2022$9,345,239$1,974,087$927,806$529,56030$749,474$1,795,756$498,418
2021$11,908,728$2,117,393$760,099$424,65026$581,069$1,932,565$538,464
2020$10,573,127$1,114,672$641,708$390,00032—$974,035$464,736

Under IRS private-foundation payout rules, The Albert and Yetta Lupin Memorial Foundation reported a distributable amount of $449K 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 grants show support for a range of organizations. For example, Pillars Pjs Inc says it provides support and safe spaces for teenagers and young adults coping with the loss of a loved one. Chai 4Ever Inc says it supports families with young children when a parent has a life-threatening illness. Tomche Shabbos of Rockland County says it provides humanitarian aid, job referrals, and adult education.

Grantmaking

In 2024, the foundation awarded 27 grants totaling $408,000. Grants ranged from $1,000 to $36,000, with a median of $15,000. In 2023, it awarded 25 grants totaling $418,075; in 2022, it awarded 30 grants totaling $529,560.

Among its largest 2024 grants were $36,000 to Yeshivas Ohr Reuven and $25,000 each to Migdal OZ, Chabad Lubavitch of Utah, Helping Israel Fund, Chai 4Ever Inc, Leeba Gabriella Wedding Gemach, Pillars Pjs Inc, Lev Teen Center, and Bnei David Foundation Inc. The filing describes the Migdal OZ grant as funding for Kollel families’ Passover needs and the Chabad Lubavitch of Utah grant as support for the HEART project. It describes the $20,000 grant to Womens Network for Single Parents as support for an emergency fund offering mentoring and emotional and financial/legal support to divorced mothers.

Leadership & Key People

Leadership team and compensation from IRS filings

The 2024 filing lists Dr Sam Lupin as Chairman of the Board; Michael Lupin as President & CEO and CFO/COO; and Melanie Dahan, Tamarah Corn, Kaela Dahan, and Albert Dahan as directors.

The Albert and Yetta Lupin Memorial Foundation is led by Michael Lupin, President, CEO, CFO & COO since 2023 (on filings since 2020); 1 of 6 officers listed in 2024 is compensated.

Officers on the 2024 filing

  • Michael Lupin

    President, CEO, CFO & COO

    CFO & COO → President, CEO, CFO & COO, 2023

    On filings since 2020

    40 hrs/week

    $4K (2020) → $282K (2024)

  • Sam Lupin

    Chairman of the Board

    President & CEO → Chairman of the Board, 2023

    On filings since 2020

    25 hrs/week

    $4K (2020) → $0 (2024)

  • Albert Dahan

    Director

    On filings since 2020

    1 hr/week

    $4K (2020) → $0 (2024)

  • Kaela Dahan

    Director

    On filings since 2020

    1 hr/week

    $4K (2020) → $0 (2024)

  • Melanie Dahan

    Director

    Secretary & Treasurer → Director, 2023

    On filings since 2020

    2 hrs/week

    $4K (2020) → $0 (2024)

  • Tamarah Corn

    Director

    On filings since 2020

    1 hr/week

    $4K (2020) → $0 (2024)

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

Michael Lupin — President & CEO, CFO/COO: $282KMichael LupinPresident & CEO, CFO/COO$282K

The highest reported compensation on the 2024 filing was $282K, to Michael Lupin (President & CEO, CFO/COO).

Frequently asked questions about The Albert and Yetta Lupin Memorial Foundation

How much does The Albert and Yetta Lupin Memorial Foundation give each year?

The Albert and Yetta Lupin Memorial Foundation gave $408K across 27 grants in 2024, according to its 2024 IRS Form 990-PF. In 2023 it gave $418K across 25 grants.

What is The Albert and Yetta Lupin Memorial Foundation's typical grant size?

The Albert and Yetta Lupin Memorial Foundation's median grant in 2024 was $15,000, and its average grant was $15,111, across 27 grants on its 2024 IRS Form 990-PF. Organizations receiving their first grant from The Albert and Yetta Lupin Memorial Foundation that year got $15K on average.

Where does The Albert and Yetta Lupin Memorial Foundation give grants?

The Albert and Yetta Lupin Memorial Foundation gives mostly in New York: 52% of the grant dollars itemized on its 2024 IRS Form 990-PF went to recipients there. The next largest states were Florida (18%) and New Jersey (16%). The most frequent recipient cities were Boca Raton, FL (3 grants), Brooklyn, NY (3 grants), Monsey, NY (3 grants) and Suffern, NY (2 grants).

Does The Albert and Yetta Lupin Memorial Foundation give general operating support?

Not in 2024: none of the 27 grants with a stated purpose on The Albert and Yetta Lupin Memorial Foundation's 2024 IRS Form 990-PF were described as general or operating support.

Who are The Albert and Yetta Lupin Memorial Foundation's largest grantees?

The Albert and Yetta Lupin Memorial Foundation's largest 2024 grantees include Yeshivas Ohr Reuven ($36,000), Migdal OZ ($25,000) and Chabad Lubavitch of Utah ($25,000), according to its 2024 IRS Form 990-PF. Together they received 21% of its itemized 2024 grant dollars.

How large is The Albert and Yetta Lupin Memorial Foundation?

The Albert and Yetta Lupin Memorial Foundation reported $9.1M in total assets on its 2024 IRS Form 990-PF. It paid out $617K in qualifying distributions that year, against a required minimum of $449K (roughly 5% of its investment assets).

What does The Albert and Yetta Lupin Memorial Foundation fund?

No mission statement for the foundation is provided. Its 2024 grants show support for a range of organizations. For example, Pillars Pjs Inc says it provides support and safe spaces for teenagers and young adults coping with the loss of a loved one. See mission & focus areas ↑

How do I apply for a grant from The Albert and Yetta Lupin Memorial Foundation?

The filing lists “The Albert and Yetta Lupin Memorial” as the contact and requests an outline of the proposed use of grants. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑

What is The Albert and Yetta Lupin Memorial Foundation's EIN?

The Albert and Yetta Lupin Memorial Foundation's EIN (Employer Identification Number) is 47-3092735. IRS Form 990 filing data is available on this page for 2020–2024.

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

Data update history

(6)

When this profile's IRS filing data changed on Grantable

  1. Updated Form 990-PF for fiscal year 2020 (received by the IRS November 10, 2021)
  2. Updated Form 990-PF for fiscal year 2021 (received by the IRS May 16, 2022)
  3. Updated Form 990-PF for fiscal year 2022 (received by the IRS November 1, 2023)
  4. Updated Form 990-PF for fiscal year 2023 (received by the IRS November 6, 2024)
  5. Updated Form 990-PF for fiscal year 2024 (received by the IRS November 13, 2025)
  6. IRS filings on file for fiscal years 2020–2024

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Cite this profile

Grantable. (2026). The Albert and Yetta Lupin Memorial Foundation funder profile. GrantGraph. Retrieved October 5, 2026, from https://grantable.co/funders/the-albert-and-yetta-lupin-memorial-foundation-morg_c39e87710bca49af91d9bbc327b788ab

BibTeX
@misc{grantable_473092735_2026,
  author       = {{Grantable}},
  title        = {{The Albert and Yetta Lupin Memorial Foundation funder profile}},
  howpublished = {GrantGraph},
  year         = {2026},
  url          = {https://grantable.co/funders/the-albert-and-yetta-lupin-memorial-foundation-morg_c39e87710bca49af91d9bbc327b788ab},
  note         = {Accessed 2026-10-05. 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 The Albert and Yetta Lupin Memorial 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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