The Comer Foundation
The Comer Foundation is a private foundation based in Birmingham, Alabama, with a primary focus on supporting educational opportunities and charitable initiatives. The foundation is one of Alabama's oldest grant-making organizations, tracing its origins to 1946 when it was established as the Avondale Education and Charitable Foundation, Inc.
Financial Overview
From 2024 IRS Form 990-PF · View filing
Total Assets
$14.3M
+5.7% YoY
Annual Giving
$615K
-7.4% YoY
Grant Count
27
+0.0% YoY
Avg Grant Size
$23K
-7.4% YoY
Mission & Focus Areas
The foundation's mission is to support programs and institutions that improve access to and meaningful outcomes from primarily educational opportunities, benefitting individuals, communities, and the State of Alabama.
Primary funding focus areas include:
- Education (elementary, secondary, and higher education)
- Scholarships
- Children and youth
- Women and girls
- Economically disadvantaged people
- Arts and culture
- Health
- Human services
Grantmaking
The foundation appears open to new applicants.
Grant Range
approximately $101–$27,545
Average Grant
approximately $101–$27,545
Ready to take the next step with The Comer Foundation?
Geographic Focus
Where this funder awards grants
The foundation supports initiatives primarily in:
- Alabama (with particular focus on Jefferson, Barbour, and Talladega counties where Avondale Mills maintained operations)
- Illinois
- Minnesota
Grant Distribution by State
Cities
Financial History
Multi-year comparison from IRS filings
As of December 2024:
- Total assets: $14,281,452
- Total revenue: $1,560,793
- Total expenses: $798,904
- Net income: $761,889
- Total liabilities: $11,800
Revenue Sources (2024):
- Investment income and dividends: $382,910
- Net gain from sale of non-inventory assets: $1,173,095
- Contributions received: $0
Historical Impact: Since its inception in 1946, The Comer Foundation has distributed $37 million (equivalent to $117 million in 2025 dollars) towards scholarships, educational, and other charitable purposes in Alabama.
| Metric | 2024 | 2023 | 2022 |
|---|---|---|---|
| Total Assets | $14,281,452 | $13,507,728 | $13,425,967 |
| Revenue | $1,560,793 | $903,028 | $459,239 |
| Expenses | $798,904 | $821,267 | $838,906 |
| Qualifying Distributions | $691,181 | $731,736 | $751,295 |
| Net Investment Income | $1,468,697 | $822,700 | $372,871 |
| Distributable Amount | $1,032,325 | $896,106 | $892,909 |
Giving Over Time
Total grant dollars and number of grants per year
Grant Insights
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2024
Grant Size Distribution
140 grants across all recorded years
Open Grants
1 open opportunity from The Comer Foundation
Giving History
Grant recipients and amounts by year
No grants recorded for .
Leadership & Key People
Leadership team and compensation from IRS filings
- Hugh C Nabers Jr. – President
- Mike Goodrich – Trustee
- Braxton Comer – Trustee
The foundation has no paid employees.
Compensation Overview
From 2024 IRS filing
From 2024 filing
| Name | Title | Hours | Compensation |
|---|---|---|---|
| Mike Goodrich | Trustee | — | — |
| Hugh C Nabers Jr | Trustee | — | — |
| Braxton Comer | Trustee | — | — |
| Jim Simon | President | — | — |
| Frank Crockard | Trustee | — | — |
Recent News & Activity
Recent developments and announcements
In 2024, the foundation awarded an $87,000 community impact grant to Wallace Community College's Sparks Foundation to support a technology program.
Wallace Sparks Campus Receives $87K Scholarship GrantRelated Funders
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Data last updated April 2026. Sourced from IRS Form 990-PF filings. Research dossier generated April 2026.
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