The James N Cost Foundation
The James N Cost Foundation is a private foundation focused on Arts and culture, based in SANTA FE, NM. IRS filing data is available from 2020 through 2024. As of 2024, the organization holds $191K in total assets. In 2024, it awarded 6 grants totaling $23K. Net investment income was $22K.
Financial Overview
From 2024 IRS Form 990-PF · View filing
Total Assets
$191K
-2.7% YoY
Annual Giving
$23K
+7.1% YoY
Grant Count
6
-25.0% YoY
Avg Grant Size
$4K
+42.9% YoY
Under IRS private-foundation payout rules, The James N Cost Foundation reported a distributable amount of $22K for 2024 — the minimum it must pay out in qualifying distributions.
About The James N Cost Foundation
Based on IRS filings
The James N Cost Foundation is a private foundation focused on Arts and culture, based in SANTA FE, NM. IRS filing data is available from 2020 through 2024. As of 2024, the organization holds $191K in total assets. In 2024, it awarded 6 grants totaling $23K. Net investment income was $22K.
Focus Areas
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Geographic Focus
Where this funder awards grants
Grant Distribution by State
Cities
Financial History
Multi-year comparison from IRS filings
| Metric | 2024 | 2023 | 2022 |
|---|---|---|---|
| Total Assets | $190,532 | $195,869 | $196,510 |
| Revenue | $22,329 | $20,880 | $29,458 |
| Expenses | $24,666 | $24,521 | $28,390 |
| Qualifying Distributions | $24,666 | $24,521 | $28,390 |
| Net Investment Income | $22,329 | $20,880 | $27,758 |
| Distributable Amount | $21,666 | $20,510 | $22,122 |
Giving Over Time
Total grant dollars and number of grants per year
Grant Insights
How this funder distributes its grants
Top Recipients
Top 6 recipients in 2024
Grant Size Distribution
46 grants across all recorded years
Giving History
Grant recipients and amounts by year
Among its reported 2024 grants, the largest include La Familia Medical Center ($4,500), Planned Parenthood of New Mexico ($4,500), Birth Companions Community Center ($4,500).
| Recipient | Purpose | Amount |
|---|---|---|
| La Familia Medical Center Santa Fe, NM | General Operating | $4,500 |
| Many Mothers Santa Fe, NM | General Operating | $2,250 |
| Planned Parenthood of New Mexico Albuquerque, NM | General Operating | $4,500 |
| Vallecitos Mountain Retreat Center Dugangeo, CA | General Operating | $2,250 |
| Birth Companions Community Center San Francisco, CA | General Operating | $4,500 |
| World Food Program USA Washington, DC | General Operating | $4,500 |
Leadership & Key People
Officers and directors from IRS filings
Compensation Overview
From 2024 IRS filing
From 2024 filing
| Name | Title | Hours | Compensation |
|---|---|---|---|
| Amy L Cost | Trustee | 1 | — |
| James A Cost | Trustee | 0.25 | — |
| Heidi Cost | Trustee | 0.25 | — |
| Holly Cost | Trustee | 0.25 | — |
Subject Areas
Focus areas based on grantmaking activity
Frequently Asked Questions
What is The James N Cost Foundation?
The James N Cost Foundation is a private foundation focused on Arts and culture, based in SANTA FE, NM. It holds $191K in total assets as of 2024.
How large is The James N Cost Foundation?
As of 2024, The James N Cost Foundation holds $191K in total assets with $22K in annual revenue. It awarded 6 grants totaling $23K in 2024.
Where does The James N Cost Foundation operate?
The James N Cost Foundation has awarded grants in California, District of Columbia, New Mexico, Texas.
What size grants does The James N Cost Foundation award?
In 2024, The James N Cost Foundation awarded 6 grants totaling $23K — an average of about $4K per grant, based on its IRS Form 990 filings.
How much is The James N Cost Foundation required to give away each year?
Private foundations must generally distribute about 5% of their assets annually. For 2024, The James N Cost Foundation reported a distributable amount of $22K on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.
What is The James N Cost Foundation's EIN?
The James N Cost Foundation's EIN (Employer Identification Number) is 94-3270447. IRS Form 990 filing data is available on this page for 2020–2024.
Explore Open Grants
Browse active grant opportunities in The James N Cost Foundation's focus areas in our free grants database
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Data last updated April 2026. Sourced from IRS Form 990-PF filings.