The Eliot Spalding Foundation
The Eliot Spalding Foundation is a private foundation based in Oro Valley, Arizona. Its 2025 filing reports grants for general charitable purposes, with all grant dollars going to Arizona recipients.
The Eliot Spalding Foundation at a glance
In short: The Eliot Spalding Foundation gave $3.0M across 11 grants in 2025 (avg $274K), mostly in Arizona. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $3,011,161
- +1635.5% vs 2024
- Grants made (2025)
- 11
- -60.7% vs 2024
- Average grant
- $273,742
- +4317.7% vs 2024
- Median grant
- $284,250
- Primary geography
- Arizona (100% 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 The Eliot Spalding Foundation
- How to Apply
-
Submit a typewritten request with evidence of tax-exempt status and a description of the charitable purpose the funding will serve. The filing lists Mr. Clayton Niles as the contact.
- Review Cycle
- Requests should be received no later than November 1 of the year they are to be distributed.
- Deadline
- Requests should be received no later than November 1 of the year they are to be distributed.
- Contact
Application contact: Mr Clayton Niles
Mailing address: 5900 N Camino Preciado, Tucson, AZ 85718
Phone: (520) 624-6691
Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.
Who The Eliot Spalding Foundation funds
How this funder distributes its grants
Top Recipients
Top recipient in 2025
The largest 2025 recipient was Community Foundation for Southern Arizona ($3.0M across 11 grants).
Grant Size Distribution
127 grants across all recorded years
The most common grant size was under $50K: 117 grants of 127 (92%).
Geographic Focus
Where this funder awards grants
All grant dollars reported for 2025 went to recipients in Arizona.
Grant Distribution by State
Share of 2025 grant dollars across all 11 itemized grants.
States
Cities
How The Eliot Spalding Foundation gives
- Giving grew 1709% from 2022 to 2025. Method
- In 2025 it paid out well above 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 2019 to 2025, annual grant giving ranged from $167K (2022) to $3.0M (2025). In 2025 it made 11 grants totaling $3.0M.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Community Foundation for Southern Arizona Tucson, AZ | General Charitable Purpose | $657,470 |
| Community Foundation for Southern Arizona Tucson, AZ | General Charitable Purpose | $434,847 |
| Community Foundation for Southern Arizona Tucson, AZ | General Charitable Purpose | $403,648 |
| Community Foundation for Southern Arizona Tucson, AZ | General Charitable Purpose | $365,040 |
| Community Foundation for Southern Arizona Tucson, AZ | General Charitable Purpose | $299,779 |
| Community Foundation for Southern Arizona Tucson, AZ | General Charitable Purpose | $284,250 |
| Community Foundation for Southern Arizona Tucson, AZ | General Charitable Purpose | $175,000 |
| Community Foundation for Southern Arizona Tucson, AZ | General Charitable Purpose | $145,107 |
| Community Foundation for Southern Arizona Tucson, AZ | General Charitable Purpose | $142,392 |
| Community Foundation for Southern Arizona Tucson, AZ | General Charitable Purpose | $94,715 |
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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 | — | $2,863 | $3,016,700 | $3,011,161 | 11 | $3,011,297 | — | $10,128 |
| 2024 | $3,013,837 | $263,232 | $204,577 | $173,500 | 28 | $173,930 | $232,585 | $148,140 |
| 2023 | $2,955,182 | $242,729 | $199,681 | $173,500 | 30 | $174,490 | $217,538 | $137,984 |
| 2022 | $2,912,134 | $147,098 | $194,932 | $166,500 | 29 | $167,498 | $119,664 | $144,762 |
| 2021 | $2,959,968 | $229,002 | $242,754 | $211,500 | 29 | $212,160 | $198,408 | $159,352 |
| 2020 | $2,973,720 | $205,670 | $233,073 | $205,500 | 30 | — | $174,400 | $144,953 |
| 2019 | $3,001,123 | $85,157 | $205,250 | $176,000 | 32 | — | $58,648 | $158,212 |
Under IRS private-foundation payout rules, The Eliot Spalding Foundation reported a distributable amount of $10K 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
The foundation’s filings do not state a mission or specific funding focus areas. In 2025, it gave to the Community Foundation for Southern Arizona for “general charitable purpose.” The recipient describes CFSA Properties Inc. as accepting and holding property, determining how to dispose of it, and contributing proceeds to other nonprofits for their use in the general interest of charity.
Grantmaking
In filing year 2025, the foundation reported 11 grants totaling $3,011,161. Grant amounts ranged from $8,913 to $657,470, with a median of $284,250. All 11 grants went to the Community Foundation for Southern Arizona in Tucson; the largest was $657,470.
The 2024 filing states that the foundation does not restrict giving to preselected organizations. Requests should be typewritten and include evidence of tax-exempt status and an indication of the charitable purpose the funding will serve. The filing lists Mr. Clayton Niles as the contact and states that restrictions on awards are “N/A.”
Leadership & Key People
Leadership team and compensation from IRS filings
The 2025 filing lists Terry Goddard as president, Robert Harbour as director, and Holly Clark as secretary.
The Eliot Spalding Foundation is led by Terry Goddard, President since 2024 (on filings since 2019); none of the 3 officers listed in 2025 report compensation.
Officers on the 2025 filing
Terry Goddard
President
Director → President, 2024
On filings since 2019
0.5 hrs/week
No compensation reported
Robert Harbour
Director
On filings since 2019
0.5 hrs/week
No compensation reported
Holly Clark
Secretary
Director → Secretary, 2020
On filings since 2019
0.5 hrs/week
No compensation reported
Former officers (3)
- Former: Clayton N. Niles (2019–2023) — President
- Former: Nancy Henrickson (2019–2023) — Director
- Former: James M. Sakrison (2019) — Secretary
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 The Eliot Spalding Foundation
How much does The Eliot Spalding Foundation give each year?
The Eliot Spalding Foundation gave $3.0M across 11 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $174K across 28 grants.
What is The Eliot Spalding Foundation's typical grant size?
The Eliot Spalding Foundation's median grant in 2025 was $284,250, and its average grant was $273,742, across 11 grants on its 2025 IRS Form 990-PF.
Where does The Eliot Spalding Foundation give grants?
The Eliot Spalding Foundation gives mostly in Arizona: 100% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The most frequent recipient cities were Tucson, AZ (11 grants).
Does The Eliot Spalding Foundation give general operating support?
Yes: 100% of The Eliot Spalding Foundation's 2025 grants with a stated purpose (11 of 11) were for general or operating support, per its 2025 IRS Form 990-PF.
What does The Eliot Spalding Foundation fund?
The foundation’s filings do not state a mission or specific funding focus areas. In 2025, it gave to the Community Foundation for Southern Arizona for “general charitable purpose.” See mission & focus areas ↑
How do I apply for a grant from The Eliot Spalding Foundation?
Submit a typewritten request with evidence of tax-exempt status and a description of the charitable purpose the funding will serve. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑
How much is The Eliot Spalding Foundation required to give away each year?
Private foundations must generally distribute about 5% of their assets annually. For 2025, The Eliot Spalding Foundation reported a distributable amount of $10K on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.
What is The Eliot Spalding Foundation's EIN?
The Eliot Spalding Foundation's EIN (Employer Identification Number) is 86-6050507. IRS Form 990 filing data is available on this page for 2019–2025.
Data last updated October 2026. Sourced from IRS Form 990-PF filings. Research dossier generated September 2026.
Data update history
(8)
When this profile's IRS filing data changed on Grantable
- Updated Form 990-PF for fiscal year 2019 (received by the IRS June 10, 2020)
- Updated Form 990-PF for fiscal year 2020 (received by the IRS March 29, 2021)
- Updated Form 990-PF for fiscal year 2021 (received by the IRS March 2, 2022)
- Updated Form 990-PF for fiscal year 2022 (received by the IRS May 10, 2023)
- Updated Form 990-PF for fiscal year 2023 (received by the IRS May 22, 2024)
- Updated Form 990-PF for fiscal year 2024 (received by the IRS May 6, 2025)
- Updated Form 990-PF for fiscal year 2025 (received by the IRS February 11, 2026)
- IRS filings on file for fiscal years 2019–2025
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Cite this profile
Grantable. (2026). The Eliot Spalding Foundation funder profile. GrantGraph. Retrieved October 15, 2026, from https://grantable.co/funders/the-eliot-spalding-foundation-morg_e21fe3b9eb7c4d8b934f5db40a7bbf0b
BibTeX
@misc{grantable_866050507_2026,
author = {{Grantable}},
title = {{The Eliot Spalding Foundation funder profile}},
howpublished = {GrantGraph},
year = {2026},
url = {https://grantable.co/funders/the-eliot-spalding-foundation-morg_e21fe3b9eb7c4d8b934f5db40a7bbf0b},
note = {Accessed 2026-10-15. 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 Eliot Spalding 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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