The Emmanuel & Ofelia Tuazon David

TORRANCE, CA EIN: 26-2919129

The Emmanuel & Ofelia Tuazon David Foundation is a private foundation established in California in 2009 and based in Torrance, California. The foundation operates as a grantmaking organization focused on providing educational scholarships and supporting charitable causes.

Financial Overview

From 2024 IRS Form 990-PF · View filing

Total Assets

$3.4M

+0.7% YoY

Annual Giving

$233K

+8.1% YoY

Grant Count

120

+14.3% YoY

Avg Grant Size

$2K

-5.4% YoY

Under IRS private-foundation payout rules, The Emmanuel & Ofelia Tuazon David reported a distributable amount of $165K for 2024 — the minimum it must pay out in qualifying distributions.

Research compiled by Grantable AI from public sources. Last updated April 2026.

Mission & Focus Areas

The foundation's primary purpose is funding scholarships. Its grant-making focuses on education, philanthropy, voluntarism and grantmaking, and health care, with a primary geographic emphasis on California.

Grantmaking

The foundation made 53 grants in its most recent reporting year. Typical grant awards range from $18,000 to $200,000. Recent annual giving totals include:

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Geographic Focus

Where this funder awards grants

The foundation primarily funds organizations in California.

Grant Distribution by State

1states

States

Cities

Torrance

Financial History

Multi-year comparison from IRS filings

As of December 2023:

Metric Amount
Total Assets $3,360,307
Total Revenues $284,029
Total Expenses $250,797
Grants & Contributions $219,650
Investment Income & Dividends $67,391
Miscellaneous Revenues $27,175

Revenue Trends:

  • Total revenues declined 29.7% from 2022 ($403,993) to 2023 ($284,029)
  • Grants and contributions decreased 23.3% year-over-year
  • Investment income increased 26.8% year-over-year

Organization Details:

  • EIN: 26-2919129
  • IRS 501(c) Type: 501(c)(3)
  • NTEE Code: T20 (Private Foundations)
  • Employees: 0
  • Address: 2368 Torrance Blvd Ste 200, Torrance, CA 90501-2547
  • Phone: 310-782-1878
Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$134K$267K$401K$534K20202021202220232024
Metric202420232022
Total Assets$3,385,118$3,360,307$3,327,075
Revenue$299,675$284,029$403,993
Expenses$274,864$250,797$149,936
Qualifying Distributions$243,828$223,300$100,654
Net Investment Income$62,792$68,264$90,265
Distributable Amount$165,196$155,653$148,622

Giving Over Time

Total grant dollars and number of grants per year

$0$58K$116K$175K$233K53 grants202063 grants202188 grants2022105 grants2023120 grants2024

Grant Insights

How this funder distributes its grants

Top Recipients

Top 10 recipients in 2024

Nina Casandra Avila$2KGenemae Allego$785Darlene Banacia$738Jenny Simbahon$726Angelica Alumbro$677Lorren Calagos$605Kathreen Joebelle Lapore$511Dionesio Simbulas$508Eloisa Prejas$498Jean Rove Lavendia$438

Grant Size Distribution

250 grants across all recorded years

247<$50K1$50–100K2$100–250K$250–500K$500K–1M$1–5M$5M+

Giving History

Grant recipients and amounts by year

Among its reported 2024 grants, the largest include Nina Casandra Avila ($1,741), Genemae Allego ($785), Darlene Banacia ($738).

RecipientPurposeAmount
Rosemel Abria Educational-Scholarship-see attached "expenditure responsibility" statement attached per Reg 53.4945-5(d)$195
Jehreal Calagos Educational-Scholarship-see attached "expenditure responsibility" statement attached per Reg 53.4945-5(d)$57
Grecee Joy Abelong Educational-Scholarship-see attached "expenditure responsibility" statement attached per Reg 53.4945-5(d)$181
Ervita Alburon Educational-Scholarship-see attached "expenditure responsibility" statement attached per Reg 53.4945-5(d)$181
Genemae Allego Educational-Scholarship-see attached "expenditure responsibility" statement attached per Reg 53.4945-5(d)$785
Elvin Advincula Educational-Scholarship-see "expenditure responsibility" stmt attchd per Reg 53.4945-5(d)$181
Wendell Algordo Educational-Scholarship-see "expenditure responsibility" stmt attchd per Reg 53.4945-5(d)$181
Vincent Jay Baloca Educational-Scholarship-see "expenditure responsibility" stmt attchd per Reg 53.4945-5(d)$69
Rona Mae Amoguez Educational-Scholarship-see "expenditure responsibility" stmt attchd per Reg 53.4945-5(d)$181
Japet Arboso Educational-Scholarship-see "expenditure responsibility" stmt attchd per Reg 53.4945-5(d)$201

Leadership & Key People

Leadership team and compensation from IRS filings

  • Emmanuel B David — President & CEO
  • Ofelia T David — Vice President
  • Brandie David Kaneshiro — Treasurer

Emmanuel and Ofelia David are the founders and namesakes of the foundation. They are nursing home owners who have operated Heritage Rehabilitation Center in Torrance since the 1970s and Apache Junction Health Care near Phoenix. The couple emigrated from the Philippines in 1966 and have lived in the South Bay for over 50 years. They have been significant supporters of Torrance Memorial Medical Center and became Patrons in 2012.

Compensation Overview

From 2024 IRS filing

From 2024 filing

NameTitleHoursCompensation
EMMANUEL B DAVIDDirector1
OFELIA T DAVIDCEO1
BRANDIE DAVID KANESHIROSecretary1
MARY BETH DAVID MARTINEZCFO1

Subject Areas

Focus areas based on grantmaking activity

Frequently Asked Questions

What does The Emmanuel & Ofelia Tuazon David fund?

The foundation's primary purpose is funding scholarships. Its grant-making focuses on education, philanthropy, voluntarism and grantmaking, and health care, with a primary geographic emphasis on California.

How do I apply for a grant from The Emmanuel & Ofelia Tuazon David?

The foundation made 53 grants in its most recent reporting year. Typical grant awards range from $18,000 to $200,000. Recent annual giving totals include: • **2023**: $212,414 in total giving • **2022**: Approximately $215,443 in total giving The foundation administers a grant program and does not engage in direct charitable activities.

Where does The Emmanuel & Ofelia Tuazon David make grants?

The foundation primarily funds organizations in California.

What size grants does The Emmanuel & Ofelia Tuazon David award?

In 2024, The Emmanuel & Ofelia Tuazon David awarded 120 grants totaling $233K — an average of about $2K per grant, based on its IRS Form 990 filings.

How much is The Emmanuel & Ofelia Tuazon David required to give away each year?

Private foundations must generally distribute about 5% of their assets annually. For 2024, The Emmanuel & Ofelia Tuazon David reported a distributable amount of $165K on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.

What is The Emmanuel & Ofelia Tuazon David's EIN?

The Emmanuel & Ofelia Tuazon David's EIN (Employer Identification Number) is 26-2919129. IRS Form 990 filing data is available on this page for 2020–2024.

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

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