The Gray Foundation
The Gray Foundation is a private foundation established in Houston, Texas, and designated as a tax-exempt 501(c)(3) organization in December 1948. The foundation operates as a grantmaking organization with a focus on charitable giving across multiple sectors.
Financial Overview
From 2025 IRS Form 990-PF · View filing
Total Assets
$1.2M
+5.0% YoY
Annual Giving
$90K
+34.3% YoY
Grant Count
33
+6.5% YoY
Avg Grant Size
$3K
+26.2% YoY
Under IRS private-foundation payout rules, The Gray Foundation reported a distributable amount of $12K for 2025 — the minimum it must pay out in qualifying distributions.
Mission & Focus Areas
The foundation's primary funding areas include:
- Social and Human Services (36% of giving)
- Religion (28% of giving)
- Health (approximately 11% of giving)
- Community Development
- Education
Grantmaking
The foundation made 30 grants in the most recent fiscal year (ending August 2025). Recent grants include:
Review Cycle
.
How to Apply
**
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Geographic Focus
Where this funder awards grants
Approximately 77% of grants remain in Louisiana, with significant giving also directed to Texas, Virginia, California, and Maryland.
Grant Distribution by State
States
Cities
Financial History
Multi-year comparison from IRS filings
Most Recent Fiscal Year (FYE August 2025):
- Total Assets: $1,233,793
- Total Revenues: $163,083
- Total Expenses: $104,111
- Investment Income and Dividends: $96,541
- Net Gain from Sale of Non-Inventory Assets: $66,542
Prior Year (FYE August 2024):
- Total Assets: $1.17 million
- Total Revenues: $149,000
- Total Expenses: $77,900
Employees: 0
| Metric | 2025 | 2024 | 2023 |
|---|---|---|---|
| Total Assets | $1,233,793 | $1,174,679 | $1,110,872 |
| Revenue | $163,083 | $148,776 | $93,149 |
| Expenses | $104,111 | $77,878 | $84,756 |
| Qualifying Distributions | $90,000 | $67,000 | $74,000 |
| Net Investment Income | $128,611 | $148,776 | $87,020 |
| Distributable Amount | $12,392 | $104,613 | $99,913 |
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 2025
Grant Size Distribution
153 grants across all recorded years
Giving History
Grant recipients and amounts by year
Among its reported 2025 grants, the largest include Macdonell Children's Services ($5,000), Alzheimers Association ($3,000), American Red Cross ($3,000).
| Recipient | Purpose | Amount |
|---|---|---|
| ALZHEIMERS ASSOCIATION RALEIGH, NC | OPERATIONS | $3,000 |
| A PLACE AT THETABLE RALEIGH, NC | PLACEE CARDS | $1,000 |
| AMERICAN RED CROSS RALEIGH, NC | DISASTER REFIEF | $3,000 |
| ASAN-AUTISTIC SELF ADVOCACY WASHINGTON, DC | AUSTISTIC ADULTS | $3,000 |
| BRONSON MI UMC BATTLE CREEK, MI | OPERATIONS | $3,000 |
| BUNK HOUSE INN INC BOURG, LA | MEALS FOR HOMELESS | $3,000 |
| CANINE COMPANIONS FOR IRVING, TX | DOG TRAINING | $2,000 |
| CASA OF TERREBONNE HOUMA, LA | OPERATIONS | $2,000 |
| CHAPEL HILL UNITED METHODIST CHURCH BATTLE CREEK, MI | OPERATIONS | $3,000 |
| COLON MI UMC BATTLE CREEK, MI | NEW PROJECTOR OR OPERATIONS | $3,000 |
Leadership & Key People
Leadership team and compensation from IRS filings
- Emily Gray Elmore – President
- Rachel Elmore Davis – Secretary
The foundation was established by donors Elaine H. Gray and James A. Gray.
Compensation Overview
From 2025 IRS filing
From 2025 filing
| Name | Title | Hours | Compensation |
|---|---|---|---|
| EMILY GRAY ELMORE | PRESIDENT | — | — |
| RACHEL ELMORE DAVIS | SECRETARY/TR | — | — |
| DAVID GRAY ELMORE | BOARD MEMBER | — | — |
| FRANK HAYWARD III | BOARD MEMBER | — | — |
Recent News & Activity
Recent developments and announcements
The foundation awarded a $1 million grant to Stony Brook University for student scholarships, representing a significant commitment to educational access.
Stony Brook University announces $1 million grant from The Gray FoundationContact Information
Address: PO Box 701129, Houston, TX 77270-1129
Phone: 713-623-4514
Frequently Asked Questions
What does The Gray Foundation fund?
The foundation's primary funding areas include: • Social and Human Services (36% of giving) • Religion (28% of giving) • Health (approximately 11% of giving) • Community Development • Education
How do I apply for a grant from The Gray Foundation?
**Grant Activity:** The foundation made 30 grants in the most recent fiscal year (ending August 2025). Recent grants include: • $5,000 to MacDonell United Methodist Children's Services for a new children's home • $3,000 to Chapel Hill United Methodist Church for operations • $3,000 to St. Matthews Episcopal Church for academics • $3,000 to Shriners Hospital • $2,000 to American Red Cross • $2,000 to St. Francis United Methodist Church • $2,000 to Doctors Without Borders **Application Process:**…
Where does The Gray Foundation make grants?
Approximately 77% of grants remain in Louisiana, with significant giving also directed to Texas, Virginia, California, and Maryland.
What size grants does The Gray Foundation award?
In 2025, The Gray Foundation awarded 33 grants totaling $90K — an average of about $3K per grant, based on its IRS Form 990 filings.
How much is The Gray Foundation required to give away each year?
Private foundations must generally distribute about 5% of their assets annually. For 2025, The Gray Foundation reported a distributable amount of $12K on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.
What is The Gray Foundation's EIN?
The Gray Foundation's EIN (Employer Identification Number) is 74-6040504. IRS Form 990 filing data is available on this page for 2021–2025.
Explore Open Grants
Browse active grant opportunities in The Gray Foundation's focus areas in our free grants database
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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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