The De Luca Foundation
The De Luca Foundation is a private foundation, based in Boca Raton, FL. IRS filing data is available from 2023 through 2025. As of 2025, the organization holds $1.4M in total assets. In 2025, it awarded 9 grants totaling $101K. Net investment income was $540K.
The De Luca Foundation at a glance
In short: The De Luca Foundation gave $101K across 9 grants in 2025 (avg $11K), top state Massachusetts. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $100,850
- +91.8% vs 2024
- Grants made (2025)
- 9
- +125.0% vs 2024
- Average grant
- $11,206
- -14.8% vs 2024
- Median grant
- $5,000
- Total assets
- $1,416,426
- +43.6% vs 2024
- Primary geography
- Massachusetts (48% 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 The De Luca Foundation funds
How this funder distributes its grants
Top Recipients
Top 8 recipients in 2025
The largest 2025 recipient was Prager University Foundation ($30K). Together the top 8 received $101K.
Grant Size Distribution
14 grants across all recorded years
The most common grant size was under $50K: 14 grants of 14 (100%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of 2025 grant dollars across all 9 itemized grants.
Cities
How The De Luca Foundation gives
- In 2025 it paid out 223% 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 2023 to 2025, annual grant giving ranged from $500 (2023) to $101K (2025). In 2025 it made 9 grants totaling $101K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Prager University Foundation Sherman Oaks, CA | General & Unrestricted | $29,600 |
| Malden Catholic High School Malden, MA | General & Unrestricted | $25,000 |
| Bentley University Waltham, MA | Silvana De Luca Endowed Scholarship Fund | $21,000 |
| Sola I Can Foundation Los Angeles, CA | LA Fire Relief Fund | $10,000 |
| Sola I Can Foundation Los Angeles, CA | General & Unrestricted | $5,000 |
| Sweet Dream Makers Inc Boca Raton, FL | General & Unrestricted | $3,000 |
| Blood Water Mission Inc Nashville, TN | General & Unrestricted | $2,750 |
| Community Foundation for Palm Beach & Martin Count West Palm BCH, FL | General & Unrestricted | $2,500 |
| Boston Foundation Inc Boston, MA | General & Unrestricted | $2,000 |
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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 | $1,416,426 | $539,911 | $109,518 | $100,850 | 9 | $108,818 | $539,911 | $48,858 |
| 2024 | $986,033 | $51,517 | $63,543 | $52,583 | 4 | $62,574 | $51,348 | $46,329 |
| 2023 | $998,059 | $1,004,059 | $6,000 | $500 | 1 | $6,000 | $4,059 | $5,369 |
Under IRS private-foundation payout rules, The De Luca Foundation reported a distributable amount of $49K for 2025 — the minimum it must pay out in qualifying distributions.
Leadership & Key People
Officers and directors from IRS filings
The De Luca Foundation is led by Guerin Ciampi, Director, President, Secretary & Treasurer on every filing since 2023 — the only officer listed, and uncompensated.
Officers on the 2025 filing
Guerin Ciampi
Director, President, Secretary & Treasurer
On filings since 2023
1 hr/week
No compensation reported
Data from IRS Form 990 filings, 2023–2025. "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 De Luca Foundation
How much does The De Luca Foundation give each year?
The De Luca Foundation gave $101K across 9 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $53K across 4 grants.
What is The De Luca Foundation's typical grant size?
The De Luca Foundation's median grant in 2025 was $5,000, and its average grant was $11,206, across 9 grants on its 2025 IRS Form 990-PF.
Where does The De Luca Foundation give grants?
The De Luca Foundation's top state is Massachusetts, with 48% of the grant dollars itemized on its 2025 IRS Form 990-PF. The next largest states were California (44%) and Florida (5%). The most frequent recipient cities were Los Angeles, CA (2 grants).
Does The De Luca Foundation give general operating support?
Yes: 78% of The De Luca Foundation's 2025 grants with a stated purpose (7 of 9) were for general or operating support, per its 2025 IRS Form 990-PF.
Who are The De Luca Foundation's largest grantees?
The De Luca Foundation's largest 2025 grantees include Prager University Foundation ($29,600), Malden Catholic High School ($25,000) and Bentley University ($21,000), according to its 2025 IRS Form 990-PF. Together they received 75% of its itemized 2025 grant dollars.
How large is The De Luca Foundation?
The De Luca Foundation reported $1.4M in total assets on its 2025 IRS Form 990-PF. It paid out $109K in qualifying distributions that year, against a required minimum of $49K (roughly 5% of its investment assets).
What is The De Luca Foundation's EIN?
The De Luca Foundation's EIN (Employer Identification Number) is 93-2244940. IRS Form 990 filing data is available on this page for 2023–2025.
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 July 9, 2026)
- IRS filings on file for fiscal years 2023–2024
Live grants for the work The De Luca Foundation funds
Philanthropy, Voluntarism & Grantmaking Open opportunities, soonest deadline first.
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Browse active grant opportunities in The De Luca Foundation's focus areas in our free grants database
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