The Irving and Ethel Palman Foundation
The Irving and Ethel Palman Foundation is a private foundation based in Bloomfield Hills, Michigan. It supports charitable organizations, with its 2024 grants concentrated among Michigan recipients and many going to Jewish community organizations.
Key facts about The Irving and Ethel Palman Foundation
In short: The Irving and Ethel Palman Foundation gave $221K across 34 grants in 2024 (avg $7K), mostly in Michigan. 32% of 2024 grantees were new. Source: 2024 IRS Form 990-PF.
- EIN
- 38-3452975
- Latest 990 filing
- Form 990-PF, 2024
- Annual giving (2024)
- $221,110
- Grants made (2024)
- 34
- Average grant
- $6,503
- Median grant
- $2,500
- New grantees (estimate)
- 32% first-time grantees (11 of 34, 2024)
- Total assets
- $4,019,817
- Primary geography
- Michigan (95% of itemized 2024 grant dollars)
- Accepts unsolicited proposals
- No
- How to apply
- The foundation makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds. Full details ↓
Data from IRS Form 990-PF, 2024; updated October 2026. New grantees are estimated by matching recipient names across years (methodology). Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.
Financial Overview
From 2024 IRS Form 990-PF · View filing
Total Assets
$4.0M
-0.3% YoY
Annual Giving
$221K
+19.2% YoY
Grant Count
34
+21.4% YoY
Avg Grant Size
$7K
-1.9% YoY
Under IRS private-foundation payout rules, The Irving and Ethel Palman Foundation reported a distributable amount of $266K for 2024 — the minimum it must pay out in qualifying distributions.
Is The Irving and Ethel Palman Foundation open to new grantees?
32%
first-time grantees, 2024
In 2024, 11 of 34 grantees (32%) were first-time recipients. First grants averaged $5K; repeat grants $7K. How we count
Medians: $1K first-time, $4K repeat.
- 68% of 2024 grantees were also funded in 2023. Method
- Giving grew 33% from 2021 to 2024. Method
- In 2024 it paid out 95% of its IRS minimum distribution (the 5% rule). Foundations have until the end of the next year to meet it. Method
Estimate from itemized grant lists in IRS Form 990-PF filings (2019–2024). Recipient names are matched across years, so a renamed or misspelled grantee can look new; grants to individuals are left out. Methodology.
Mission & Focus Areas
No mission statement for the foundation is provided. Its 2024 grants show support for Jewish communal, family-service, educational, religious, and other charitable organizations. The grantees describe their work in their own terms: Jewish Family Service says it strengthens lives through compassionate service inspired by Jewish tradition, while the United Jewish Foundation of Detroit says it manages Jewish communal assets to help promote continuity of the Jewish people. Other supported organizations include schools, synagogues, Hillel groups, and social-service organizations.
Grantmaking
In 2024, the foundation gave $221,110 through 34 grants. Grants ranged from $100 to $36,000, with a median grant of $2,500. Its largest reported awards included United Jewish Foundation ($36,000), Jewish Family Service ($35,000), Jewish Federation of Metro Detroit ($20,000), MSU Hillel Student Center ($17,500), Yeshivas Darchei Torah ($15,500), Farber Hebrew Day School ($12,500), Yeshiva Beth Yehudah ($12,500), Yeshiva Gedolah ($10,000), and Temple Beth El ($10,000). The American Jewish Joint Distribution Committee received $5,000.
How to Apply
The foundation makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds.
Ready to take the next step with The Irving and Ethel Palman Foundation?
Geographic Focus
Where this funder awards grants
In 2024, 95% of grant dollars went to recipients in Michigan and 5% to recipients in New York. The reported grants also included recipients in Minnesota and New Jersey, each representing 0% of grant dollars. Michigan grants included organizations in the Detroit metropolitan area and elsewhere in the state.
Grant Distribution by State
Share of 2024 grant dollars across all 34 itemized grants.
Cities
Giving Over Time
Total grant dollars and number of grants per year
From 2019 to 2024, annual grant giving ranged from $155K (2019) to $221K (2024). In 2024 it made 34 grants totaling $221K.
Grant Insights
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2024
The largest 2024 recipient was United Jewish Foundation ($36K). Together the top 10 received $176K.
Grant Size Distribution
142 grants across all recorded years
The most common grant size was under $50K: 142 grants of 142 (100%).
Giving History
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| United Jewish Foundation Bloomfield Hills, MI | Charitable Grant to Qualified Charity | $36,000 |
| Jewish Family Service West Bloomfield, MI | Charitable Grant to Qualified Charity | $35,000 |
| Jewish Federation of Metro Detroit Bloomfiled Hills, MI | Charitable Grant to Qualified Charity | $20,000 |
| MSU Hillel Student Center East Lansing, MI | Charitable Grant to Qualified Charity | $17,500 |
| Yeshivas Darchei Torah Southfield, MI | Charitable Grant to Qualified Charity | $15,500 |
| Farber Hebrew Day School Southfield, MI | Charitable Grant to Qualified Charity | $12,500 |
| Yeshiva Beth Yehudah sOUTHFIELD, MI | Charitable Grant to Qualified Charity | $12,500 |
| Yeshiva Gedolah Oak Park, MI | Charitable Grant to Qualified Charity | $10,000 |
| Temple Beth El Bloomfield Hills, MI | Charitable Grant to Qualified Charity | $10,000 |
| Hillel of Metro Detroit Detroit, MI | Charitable Grant to Qualified Charity | $6,500 |
Financial History
Multi-year comparison from IRS filings
| Filing year | Grant total | Number of grants |
|---|---|---|
| 2024 | $221,110 | 34 |
| 2023 | $185,570 | 28 |
| 2022 | $179,510 | 28 |
The foundation’s 2024 filing lists program descriptions referring to portfolio deductions from Port Capital Multi Cap Fund, LP, and Port Capital Small Cap Fund, LP.
| Metric | 2024 | 2023 | 2022 |
|---|---|---|---|
| Total Assets | $4,019,817 | $4,033,043 | $4,030,801 |
| Revenue | $307,017 | $284,677 | $160,620 |
| Expenses | $320,243 | $282,435 | $271,367 |
| Qualifying Distributions | $251,740 | $226,209 | $213,234 |
| Net Investment Income | $238,870 | $228,576 | $102,672 |
| Distributable Amount | $265,631 | $231,926 | $226,788 |
Data update history
When this profile's IRS filing data changed on Grantable
- Updated Form 990-PF for fiscal year 2019 (received by the IRS May 18, 2020)
- Updated Form 990-PF for fiscal year 2020 (received by the IRS May 6, 2021)
- Updated Form 990-PF for fiscal year 2021 (received by the IRS May 11, 2022)
- Updated Form 990-PF for fiscal year 2022 (received by the IRS May 15, 2023)
- Updated Form 990-PF for fiscal year 2023 (received by the IRS May 29, 2024)
- Updated Form 990-PF for fiscal year 2024 (received by the IRS November 12, 2025)
- IRS filings on file for fiscal years 2019–2024
Leadership & Key People
Leadership team and compensation from IRS filings
The 2024 filing lists Jonathan D. Lowe as trustee, Aaron H. Lowe as secretary and trustee, and Beth Denenberg Lowe, MD, as president and trustee.
The Irving and Ethel Palman Foundation is led by Beth Denenberg Lowe MD, President & Trustee since 2024 (on filings since 2019); all 3 officers listed in 2024 are compensated.
Officers on the 2024 filing
Beth Denenberg Lowe MD
President & Trustee
Trustee → President & Trustee, 2024
On filings since 2019
0.3 hrs/week
$4K (2019) → $15K (2024)
Jonathan D. Lowe
Trustee
President & Trustee → Trustee, 2024
On filings since 2019
3 hrs/week
$21K (2019) → $15K (2024)
Aaron H. Lowe
Secretary & Trustee
On filings since 2021
0.3 hrs/week
$1K (2022) → $5K (2024)
Former officers (1)
- Former: Stanley Levy MD (2019–2020) — Secretary & Trustee
Data from IRS Form 990 filings, 2019–2024. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Compensation Overview
From 2024 IRS filing
The highest reported compensation on the 2024 filing was $15K, to Jonathan D Lowe (Trustee). 3 officers or directors reported compensation on that filing.
Contact
Mailing address: PO Box 7881, Bloomfield Hills, MI 48302-7881
Phone: (248) 310-1993
Frequently asked questions about The Irving and Ethel Palman Foundation
How much does The Irving and Ethel Palman Foundation give each year?
The Irving and Ethel Palman Foundation gave $221K across 34 grants in 2024, according to its 2024 IRS Form 990-PF. In 2023 it gave $186K across 28 grants.
What is The Irving and Ethel Palman Foundation's typical grant size?
The Irving and Ethel Palman Foundation's median grant in 2024 was $2,500, and its average grant was $6,503, across 34 grants on its 2024 IRS Form 990-PF. Organizations receiving their first grant from The Irving and Ethel Palman Foundation that year got $5K on average.
Where does The Irving and Ethel Palman Foundation give grants?
The Irving and Ethel Palman Foundation gives mostly in Michigan: 95% of the grant dollars itemized on its 2024 IRS Form 990-PF went to recipients there. The most frequent recipient cities were Bloomfield Hills, MI (6 grants), New York, NY (6 grants), West Bloomfield, MI (5 grants) and Detroit, MI (4 grants).
Does The Irving and Ethel Palman Foundation give general operating support?
Not in 2024: none of the 34 grants with a stated purpose on The Irving and Ethel Palman Foundation's 2024 IRS Form 990-PF were described as general or operating support. Recurring purposes include "Charitable Grant to Qualified Charity" (34 grants).
Who are The Irving and Ethel Palman Foundation's largest grantees?
The Irving and Ethel Palman Foundation's largest 2024 grantees include United Jewish Foundation ($36,000), Jewish Family Service ($35,000) and Jewish Federation of Metro Detroit ($20,000), according to its 2024 IRS Form 990-PF. Together they received 41% of its itemized 2024 grant dollars.
How large is The Irving and Ethel Palman Foundation?
The Irving and Ethel Palman Foundation reported $4.0M in total assets on its 2024 IRS Form 990-PF. It paid out $252K in qualifying distributions that year, against a required minimum of $266K (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 Irving and Ethel Palman Foundation fund?
No mission statement for the foundation is provided. Its 2024 grants show support for Jewish communal, family-service, educational, religious, and other charitable organizations. See mission & focus areas ↑
How do I apply for a grant from The Irving and Ethel Palman Foundation?
The foundation makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑
What is The Irving and Ethel Palman Foundation's EIN?
The Irving and Ethel Palman Foundation's EIN (Employer Identification Number) is 38-3452975. IRS Form 990 filing data is available on this page for 2019–2024.
Does The Irving and Ethel Palman 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.
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