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 2025. As of 2025, the organization holds $184K in total assets. In 2025, it awarded 6 grants totaling $22K. Net investment income was $17K.
The James N Cost Foundation at a glance
In short: The James N Cost Foundation gave $22K across 6 grants in 2025 (avg $4K), mostly in New Mexico. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $22,000
- -2.2% vs 2024
- Grants made (2025)
- 6
- +0.0% vs 2024
- Average grant
- $3,667
- -2.2% vs 2024
- Median grant
- $2,875
- Total assets
- $184,191
- -3.3% vs 2024
- Primary geography
- New Mexico (50% of itemized 2025 grant dollars)
- Latest 990 filing
- Form 990-PF, 2025 View filing
Data from IRS Form 990-PF, 2025; updated September 2026.
Who The James N Cost Foundation funds
How this funder distributes its grants
Top Recipients
Top 6 recipients in 2025
The largest 2025 recipient was Birth Companions Community Center ($6K). Together the top 6 received $22K.
Grant Size Distribution
41 grants across all recorded years
The most common grant size was under $50K: 41 grants of 41 (100%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of 2025 grant dollars across all 6 itemized grants.
Cities
How The James N Cost Foundation gives
- Giving held roughly steady from 2022 to 2025 (−12%). Method
- In 2025 it paid out 114% of its IRS minimum distribution (the 5% rule). 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 $21K (2023) to $274K (2020). In 2025 it made 6 grants totaling $22K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Birth Companions Community Center San Francisco, CA | General Operating | $5,500 |
| The Food Depot Santa Fe, NM | General Operating | $5,500 |
| Many Mothers Santa Fe, NM | General Operating | $3,000 |
| World Food Program USA Washington, DC | General Operating | $2,750 |
| Hekab Be Biblioteca Newport Beach, CA | General Operating | $2,750 |
| St Elizabeth Shelters Santa Fe, NM | General Operating | $2,500 |
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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 | $184,191 | $17,429 | $24,210 | $22,000 | 6 | $24,210 | $17,429 | $21,188 |
| 2024 | $190,532 | $22,329 | $24,666 | $22,500 | 6 | $24,666 | $22,329 | $21,666 |
| 2023 | $195,869 | $20,880 | $24,521 | $21,000 | 8 | $24,521 | $20,880 | $20,510 |
| 2022 | $196,510 | $29,458 | $28,390 | $25,000 | 11 | $28,390 | $27,758 | $22,122 |
| 2021 | $188,797 | $13,851 | $30,211 | $22,710 | 10 | $30,211 | $13,851 | $22,376 |
| 2020 | $201,602 | $48,329 | $278,113 | $274,435 | 11 | — | $48,329 | $20,696 |
Under IRS private-foundation payout rules, The James N Cost Foundation reported a distributable amount of $21K for 2025 — the minimum it must pay out in qualifying distributions.
Leadership & Key People
Officers and directors from IRS filings
The James N Cost Foundation's 2025 filing lists 4 officers; none of the 4 officers listed in 2025 report compensation.
Officers on the 2025 filing
Amy L Cost
Trustee
On filings since 2020
1 hr/week
No compensation reported
Heidi Cost
Trustee
On filings since 2020
0.3 hrs/week
No compensation reported
Holly Cost
Trustee
On filings since 2020
0.3 hrs/week
No compensation reported
James A Cost
Trustee
On filings since 2020
0.3 hrs/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 James N Cost Foundation
How much does The James N Cost Foundation give each year?
The James N Cost Foundation gave $22K across 6 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $23K across 6 grants.
What is The James N Cost Foundation's typical grant size?
The James N Cost Foundation's median grant in 2025 was $2,875, and its average grant was $3,667, across 6 grants on its 2025 IRS Form 990-PF.
Where does The James N Cost Foundation give grants?
The James N Cost Foundation gives mostly in New Mexico: 50% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The next largest states were California (38%) and District of Columbia (13%). The most frequent recipient cities were Santa Fe, NM (3 grants).
Does The James N Cost Foundation give general operating support?
Yes: 100% of The James N Cost Foundation's 2025 grants with a stated purpose (6 of 6) were for general or operating support, per its 2025 IRS Form 990-PF.
Who are The James N Cost Foundation's largest grantees?
The James N Cost Foundation's largest 2025 grantees include Birth Companions Community Center ($5,500), The Food Depot ($5,500) and Many Mothers ($3,000), according to its 2025 IRS Form 990-PF. Together they received 64% of its itemized 2025 grant dollars.
How large is The James N Cost Foundation?
The James N Cost Foundation reported $184K in total assets on its 2025 IRS Form 990-PF. It paid out $24K in qualifying distributions that year, against a required minimum of $21K (roughly 5% of its investment assets).
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 $184K in total assets as of 2025.
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 2020–2025.
Data last updated September 2026. Sourced from IRS Form 990-PF filings.
Data update history
(6)
When this profile's IRS filing data changed on Grantable
- Updated Form 990-PF for fiscal year 2020 (received by the IRS May 13, 2021)
- Updated Form 990-PF for fiscal year 2021 (received by the IRS May 13, 2022)
- Updated Form 990-PF for fiscal year 2022 (received by the IRS May 9, 2023)
- Updated Form 990-PF for fiscal year 2023 (received by the IRS May 7, 2024)
- Updated Form 990-PF for fiscal year 2024 (received by the IRS April 23, 2025)
- Added Form 990-PF for fiscal year 2025 (received by the IRS May 12, 2026)
Live grants for the work The James N Cost Foundation funds
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