The Gunnar and Ruth Lie Foundation
The Gunnar and Ruth Lie Foundation is a private foundation based in Bellevue, Washington. Its 2025 filing lists grants to a religious-liberty legal organization, a gospel mission, and a church.
The Gunnar and Ruth Lie Foundation at a glance
In short: The Gunnar and Ruth Lie Foundation gave $202K across 3 grants in 2025 (avg $67K), mostly in Texas. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $202,000
- -91.8% vs 2024
- Grants made (2025)
- 3
- -57.1% vs 2024
- Average grant
- $67,333
- -80.8% vs 2024
- Median grant
- $100,000
- Total assets
- $40,935,388
- +7.5% vs 2024
- Primary geography
- Texas (50% 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 Gunnar and Ruth Lie Foundation
- Accepts unsolicited proposals
- No
- How to Apply
-
The foundation does not accept unsolicited requests for funds and states that it makes contributions only to preselected charitable organizations.
- Contact
Mailing address: 3248 Hunts Point Road, Bellevue, WA 98004
Phone: (425) 261-1000
Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.
Who The Gunnar and Ruth Lie Foundation funds
How this funder distributes its grants
Top Recipients
Top 3 recipients in 2025
The largest 2025 recipient was First Liberty Institute ($100K). Together the top 3 received $202K.
Grant Size Distribution
49 grants across all recorded years
The most common grant size was in the $100–250K range: 18 grants of 49 (37%).
Geographic Focus
Where this funder awards grants
The 2025 grants were reported for recipients in Texas, Washington, and California: $100,000 to First Liberty Institute in Plano, Texas; $100,000 to Union Gospel Mission in Seattle, Washington; and $2,000 to Tulare Bethel Church in Tulare, California.
Grant Distribution by State
Share of 2025 grant dollars across all 3 itemized grants.
Cities
How The Gunnar and Ruth Lie Foundation gives
- Giving fell 94% from 2022 to 2025. Method
- In 2025 it paid out 10% of its IRS minimum distribution (the 5% rule). Foundations have until the end of the next year to meet it. 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 2020 to 2025, annual grant giving ranged from $202K (2025) to $3.4M (2023). In 2025 it made 3 grants totaling $202K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| First Liberty Institute Plano, TX | To Assist Org. in Carrying Out Charitable Purposes | $100,000 |
| Union Gospel Mission Seattle, WA | To Assist Org. in Carrying Out Charitable Purposes | $100,000 |
| Tulare Bethel Church Tulare, CA | To Assist Org. in Carrying Out Charitable Purposes | $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 | $40,935,388 | $3,098,078 | $239,583 | $202,000 | 3 | $206,790 | $1,175,450 | $2,152,073 |
| 2024 | $38,076,454 | $4,806,281 | $2,496,025 | $2,451,500 | 7 | $2,456,000 | $2,243,679 | $1,893,079 |
| 2023 | $35,766,198 | $4,537,467 | $3,446,625 | $3,401,000 | 9 | $3,404,750 | $1,218,827 | $1,749,091 |
| 2022 | $34,675,356 | $3,893,090 | $3,141,744 | $3,120,424 | 13 | $3,123,923 | $3,413,408 | $1,713,266 |
| 2021 | $33,924,010 | $4,809,549 | $2,443,985 | $2,310,242 | 17 | $2,315,997 | $2,103,707 | $1,802,835 |
| 2020 | $31,558,446 | $3,211,669 | $1,620,053 | $1,495,000 | 13 | — | $1,075,781 | $1,485,025 |
Under IRS private-foundation payout rules, The Gunnar and Ruth Lie Foundation reported a distributable amount of $2.2M 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 own mission is not stated in the available information. Its 2025 grants included support for First Liberty Institute, which describes its mission as providing pro bono legal services to advance and defend religious liberty for individuals, churches, and other ministries and organizations. Union Gospel Mission describes its mission as following Christ in helping people move from homelessness to wholeness.
Grantmaking
In filing year 2025, the foundation reported three grants totaling $202,000. The grants ranged from $2,000 to $100,000, with a median of $100,000. Recipients included First Liberty Institute ($100,000), Union Gospel Mission ($100,000), and Tulare Bethel Church ($2,000). The filing describes each grant’s purpose as assisting the recipient organization in carrying out its charitable purposes.
Leadership & Key People
Leadership team and compensation from IRS filings
The 2025 filing lists Gunnar Lie, Ruth Lie, Kirsten Miller, and Elizabeth Lie as directors.
The Gunnar and Ruth Lie Foundation's 2025 filing lists 4 officers; none of the 4 officers listed in 2025 report compensation.
Officers on the 2025 filing
Elizabeth Lie
Director
On filings since 2020
1 hr/week
No compensation reported
Gunnar Lie
Director
On filings since 2020
1 hr/week
No compensation reported
Kirsten Miller
Director
On filings since 2020
1 hr/week
No compensation reported
Ruth Lie
Director
On filings since 2020
1 hr/week
No compensation reported
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 Gunnar and Ruth Lie Foundation
How much does The Gunnar and Ruth Lie Foundation give each year?
The Gunnar and Ruth Lie Foundation gave $202K across 3 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $2.5M across 7 grants.
What is The Gunnar and Ruth Lie Foundation's typical grant size?
The Gunnar and Ruth Lie Foundation's median grant in 2025 was $100,000, and its average grant was $67,333, across 3 grants on its 2025 IRS Form 990-PF.
Where does The Gunnar and Ruth Lie Foundation give grants?
The Gunnar and Ruth Lie Foundation gives mostly in Texas: 50% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The next largest state was Washington (50%).
How large is The Gunnar and Ruth Lie Foundation?
The Gunnar and Ruth Lie Foundation reported $40.9M in total assets on its 2025 IRS Form 990-PF. It paid out $207K in qualifying distributions that year, against a required minimum of $2.2M (roughly 5% of its investment assets). Falling short in one year is not a violation: foundations have until the end of the next year to meet the minimum.
What does The Gunnar and Ruth Lie Foundation fund?
The foundation’s own mission is not stated in the available information. See mission & focus areas ↑
How do I apply for a grant from The Gunnar and Ruth Lie Foundation?
The foundation does not accept unsolicited requests for funds and states that it makes contributions only to preselected charitable organizations. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑
What is The Gunnar and Ruth Lie Foundation's EIN?
The Gunnar and Ruth Lie Foundation's EIN (Employer Identification Number) is 91-2090480. IRS Form 990 filing data is available on this page for 2020–2025.
Does The Gunnar and Ruth Lie Foundation accept unsolicited proposals?
No, according to Grantable's research on the foundation's published guidelines. See how to apply ↑
Data last updated October 2026. Sourced from IRS Form 990-PF filings. Research dossier generated September 2026.
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 21, 2026)
- IRS filings on file for fiscal years 2020–2024
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Figures come from The Gunnar and Ruth Lie 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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