The David L Simon Foundation

Private foundation · Grantmaker Henderson, NV EIN: 73-1646761

The David L Simon Foundation is a private foundation, based in Henderson, NV. IRS filing data is available from 2020 through 2025. As of 2025, the organization holds $2.9M in total assets. In 2025, it awarded 6 grants totaling $137K. Net investment income was $96K.

Key facts about The David L Simon Foundation

In short: The David L Simon Foundation gave $137K across 6 grants in 2025 (avg $23K), mostly in Nevada. Source: 2025 IRS Form 990-PF.

EIN
73-1646761
Latest 990 filing
Form 990-PF, 2025
Annual giving (2025)
$137,250
Grants made (2025)
6
Average grant
$22,875
Median grant
$4,650
Total assets
$2,925,838
Primary geography
Nevada (95% of itemized 2025 grant dollars)

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

Financial Overview

From 2025 IRS Form 990-PF · View filing

Total Assets

$2.9M

+4.9% YoY

Annual Giving

$137K

+19.1% YoY

Grant Count

6

-14.3% YoY

Avg Grant Size

$23K

+39.0% YoY

Under IRS private-foundation payout rules, The David L Simon Foundation reported a distributable amount of $136K for 2025 — the minimum it must pay out in qualifying distributions.

How The David L Simon Foundation gives

  • Giving grew 38% from 2022 to 2025. Method
  • In 2025 it paid out 101% of its IRS minimum distribution (the 5% rule). Method

From the foundation's IRS Form 990-PF filings. Methodology.

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

3states

Share of 2025 grant dollars across all 6 itemized grants.

Cities

Las VegasHendersonBurlingtonBakersfieldBrandeisBurlingson

Giving Over Time

Total grant dollars and number of grants per year

$0$50K$100K$150K6 grants2020 4 grants2021 5 grants2022 8 grants2023 7 grants2024 6 grants2025

From 2020 to 2025, annual grant giving ranged from $95K (2020) to $137K (2025). In 2025 it made 6 grants totaling $137K.

Grant Insights

How this funder distributes its grants

Top Recipients

Top 6 recipients in 2025

Midbar Kodesh Temple: $114KMidbar Kodesh Temple$114KMiscellaneous Donations: $7KMiscellaneous Donations$7KCollaboration Center: $5KCollaboration Center$5KJewish Family Services: $4KJewish Family Services$4KVima Children's Home: $4KVima Children's Home$4KImprove Care Now: $3KImprove Care Now$3K

The largest 2025 recipient was Midbar Kodesh Temple ($114K). Together the top 6 received $137K.

Grant Size Distribution

30 grants across all recorded years

25<$50K4$50–100K1$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 25 grants of 30 (83%).

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
Midbar Kodesh Temple Henderson, NVContribution$114,100
Miscellaneous Donations Henderson, NVContribution$6,850
Collaboration Center Las Vegas, NVContribution$5,000
Jewish Family Services Las Vegas, NVContributions$4,300
Vima Children's Home Bakersfield, CAContribution$4,000
Improve Care Now Burlington, VTContributions$3,000

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$100K$200K$300K2020 2021 2022 2023 2024 2025
Metric202520242023
Total Assets$2,925,838$2,787,897$2,836,738
Revenue$252,711$205,548$112,576
Expenses$179,966$166,142$171,307
Qualifying Distributions$137,250$115,212$117,194
Net Investment Income$95,787$79,968$37,623
Distributable Amount$135,522$136,723$123,335

Data update history

When this profile's IRS filing data changed on Grantable

  1. Updated Form 990-PF for fiscal year 2020 (received by the IRS February 10, 2021)
  2. Updated Form 990-PF for fiscal year 2021 (received by the IRS February 8, 2022)
  3. Updated Form 990-PF for fiscal year 2022 (received by the IRS February 8, 2023)
  4. Updated Form 990-PF for fiscal year 2023 (received by the IRS February 12, 2024)
  5. Updated Form 990-PF for fiscal year 2024 (received by the IRS February 14, 2025)
  6. Updated Form 990-PF for fiscal year 2025 (received by the IRS April 10, 2026)
  7. IRS filings on file for fiscal years 2020–2025

Leadership & Key People

Officers and directors from IRS filings

The David L Simon Foundation is led by Gerald M. Welt, President on every filing since 2020; none of the 6 officers listed in 2025 report compensation.

Officers on the 2025 filing

  • Gerald M. Welt

    President

    On filings since 2020

    1 hr/week

    No compensation reported

  • Amy Fieldman

    Director

    Trustee → Director, 2024

    On filings since 2020

    1 hr/week

    No compensation reported

  • Howard Baron

    Director

    Trustee → Director, 2024

    On filings since 2020

    1 hr/week

    No compensation reported

  • Jordan Doctors

    Director

    Trustee → Director, 2024

    On filings since 2020

    1 hr/week

    No compensation reported

  • Barry Fieldman

    Treasurer

    On filings since 2020

    1 hr/week

    No compensation reported

  • Marcy Welt

    Secretary

    On filings since 2020

    1 hr/week

    No compensation reported

Former officers (1)
  • Former: Connie Pectol (2020–2023) — Trustee

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 The David L Simon Foundation

How much does The David L Simon Foundation give each year?

The David L Simon Foundation gave $137K across 6 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $115K across 7 grants.

What is The David L Simon Foundation's typical grant size?

The David L Simon Foundation's median grant in 2025 was $4,650, and its average grant was $22,875, across 6 grants on its 2025 IRS Form 990-PF.

Where does The David L Simon Foundation give grants?

The David L Simon Foundation gives mostly in Nevada: 95% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The most frequent recipient cities were Henderson, NV (2 grants) and Las Vegas, NV (2 grants).

Does The David L Simon Foundation give general operating support?

Not in 2025: none of the 6 grants with a stated purpose on The David L Simon Foundation's 2025 IRS Form 990-PF were described as general or operating support. Recurring purposes include "Contribution" (4 grants).

Who are The David L Simon Foundation's largest grantees?

The David L Simon Foundation's largest 2025 grantees include Midbar Kodesh Temple ($114,100), Miscellaneous Donations ($6,850) and Collaboration Center ($5,000), according to its 2025 IRS Form 990-PF. Together they received 92% of its itemized 2025 grant dollars.

How large is The David L Simon Foundation?

The David L Simon Foundation reported $2.9M in total assets on its 2025 IRS Form 990-PF. It paid out $137K in qualifying distributions that year, against a required minimum of $136K (roughly 5% of its investment assets).

What is The David L Simon Foundation's EIN?

The David L Simon Foundation's EIN (Employer Identification Number) is 73-1646761. 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.

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