The L & a Foundation is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in BOISE, ID. IRS filing data is available from 2020 through 2024. As of 2024, the organization holds $472K in total assets. In 2024, it awarded 14 grants totaling $27K. Net investment income was $66K.
Financial Overview
From 2024 IRS Form 990-PF · View filing
Total Assets
$472K
+3.9% YoY
Annual Giving
$27K
+0.0% YoY
Grant Count
14
+16.7% YoY
Avg Grant Size
$2K
-14.3% YoY
Under IRS private-foundation payout rules, The L & a Foundation reported a distributable amount of $31K for 2024 — the minimum it must pay out in qualifying distributions.
About The L & a Foundation
Based on IRS filings
The L & a Foundation is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in BOISE, ID. IRS filing data is available from 2020 through 2024. As of 2024, the organization holds $472K in total assets. In 2024, it awarded 14 grants totaling $27K. Net investment income was $66K.
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 | $472,292 | $454,464 | $441,412 |
| Revenue | $71,086 | $33,064 | $15,250 |
| Expenses | $34,199 | $39,071 | $46,971 |
| Qualifying Distributions | $28,759 | $28,475 | $33,068 |
| Net Investment Income | $65,811 | $23,224 | $5,787 |
| Distributable Amount | $31,208 | $28,342 | $29,788 |
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 2024
Grant Size Distribution
67 grants across all recorded years
Giving History
Grant recipients and amounts by year
Among its reported 2024 grants, the largest include Institute for Justice ($4,500), Recreational Aviation Foundation ($4,500), Wilderness Youth Project ($2,500).
| Recipient | Purpose | Amount |
|---|---|---|
| BOISE FIRST CONGRETIONAL CHURCH BOISE, ID | SUPPORT GOD AND COMMUNITIES. | $1,500 |
| BOISE RESCUE MISSION MINISTRIES BOISE, ID | HELP HOMELESS PEOPLE. | $2,000 |
| IDAHO AVIATION FOUNDATION EAGLE, ID | SUPPORT AIRPORTS. | $1,000 |
| IDAHO HUMANE SOCIETY BOISE, ID | SUPPORT CARING FOR PETS. | $1,000 |
| INSTITUTE FOR JUSTICE ARLINGTON, VA | SUPPORT PROTECTING CONSTITUTIONAL RIGHTS OF AMERICANS. | $4,500 |
| LAND TRUST OF THE TREASURE VALLEY BOISE, ID | SUPPORTING EDUCATION AND STEWARDSHIP OF OPEN SPACES AND ECO SYSTEMS. | $1,500 |
| MOVEMENT VOTER FUND THE PRESIDIO SAN FRANCISCO, CA | SUPPORT DEMOCRACY, EQUITY AND SUSTAINABILITY IN THE UNITES STATES. | $1,500 |
| PILGRIM COVE FOUNDATION MCCALL, ID | SUPPORT GOD AND COMMUNITY IN NATURE. | $1,500 |
| RECREATIONAL AVIATION FOUNDATION BOZEMAN, MT | SUPPORT MAINTAINING AND CREATING AIRSTRIPS. | $4,500 |
| THE GOOD FARM FUND UKIAH, CA | SUPPORT SMALL FARMS AND LOCAL FOOD ACCESS FOR OUR COMMUNITY. | $1,500 |
Leadership & Key People
Officers and directors from IRS filings
Compensation Overview
From 2024 IRS filing
From 2024 filing
| Name | Title | Hours | Compensation |
|---|---|---|---|
| JEFFREY L ADAMS | TRUSTEE | 2 | — |
| LAURA L ADAMS | TRUSTEE | 1 | — |
| GARY W GUNTHER | TRUSTEE | 1 | — |
Subject Areas
Focus areas based on grantmaking activity
Frequently Asked Questions
What is The L & a Foundation?
The L & a Foundation is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in BOISE, ID. It holds $472K in total assets as of 2024.
How large is The L & a Foundation?
As of 2024, The L & a Foundation holds $472K in total assets with $71K in annual revenue. It awarded 14 grants totaling $27K in 2024.
Where does The L & a Foundation operate?
The L & a Foundation has awarded grants in California, Colorado, District of Columbia, Idaho, Massachusetts, Montana, New York, Virginia.
What size grants does The L & a Foundation award?
In 2024, The L & a Foundation awarded 14 grants totaling $27K — an average of about $2K per grant, based on its IRS Form 990 filings.
How much is The L & a Foundation required to give away each year?
Private foundations must generally distribute about 5% of their assets annually. For 2024, The L & a Foundation reported a distributable amount of $31K on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.
What is The L & a Foundation's EIN?
The L & a Foundation's EIN (Employer Identification Number) is 52-7240271. IRS Form 990 filing data is available on this page for 2020–2024.
Explore Open Grants
Browse active grant opportunities in The L & a 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.
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