The L & a Foundation
The L & A Foundation is a private foundation based in Boise, Idaho, that filed Form 990-PF. Its 2024 grants went to organizations working in areas including constitutional rights, recreational airstrips, youth outdoor experiences, open-space stewardship, homelessness, and food access.
The L & a Foundation at a glance
In short: The L & a Foundation gave $27K across 14 grants in 2024 (avg $2K), top state Idaho. 14% of 2024 grantees were new. Source: 2024 IRS Form 990-PF.
- Annual giving (2024)
- $27,000
- +0.0% vs 2023
- Grants made (2024)
- 14
- +16.7% vs 2023
- Average grant
- $1,929
- -14.3% vs 2023
- Median grant
- $1,500
- Total assets
- $472,292
- +3.9% vs 2023
- New grantees (estimate)
- 14% first-time grantees (2 of 14, 2024; small sample)
- Primary geography
- Idaho (31% of itemized 2024 grant dollars)
- Latest 990 filing
- Form 990-PF, 2024 View filing
Data from IRS Form 990-PF, 2024; updated October 2026. New grantees are estimated by matching recipient names across years (methodology).
How to apply to The L & a Foundation
- Accepts unsolicited proposals
- No
- How to Apply
-
The foundation does not accept unsolicited requests for funds; it makes contributions only to preselected charitable organizations.
- Contact
Mailing address: PO Box 9754, Boise, ID 83707
Phone: (208) 724-1945
Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.
Who The L & a Foundation funds
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2024
The largest 2024 recipient was Institute for Justice ($5K). Together the top 10 received $23K.
Grant Size Distribution
67 grants across all recorded years
The most common grant size was under $50K: 67 grants of 67 (100%).
Geographic Focus
Where this funder awards grants
The 2024 grant dollars went to recipients in Idaho (31%), California (30%), Virginia (17%), Montana (17%), and Colorado (6%).
Grant Distribution by State
Share of 2024 grant dollars across all 14 itemized grants.
Cities
Is The L & a Foundation open to new grantees?
14%
first-time grantees, 2024
In 2024, 2 of 14 grantees (14%) were first-time recipients. With only 14 grantees, that is a small sample: one grantee more or less moves the share by about 7 points. First grants averaged $2K; repeat grants $2K. How we count
Medians: $2K first-time, $2K repeat.
- 79% of 2024 grantees were also funded in 2023. Method
- Giving held roughly steady from 2021 to 2024 (+0%). Method
- In 2024 it paid out 92% 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 (2020–2024). Recipient names are matched across years, so a renamed or misspelled grantee can look new; grants to individuals are left out. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2020 to 2024, annual grant giving ranged from $27K (2020) to $31K (2022). In 2024 it made 14 grants totaling $27K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Institute for Justice Arlington, VA | Support Protecting Constitutional Rights of Americans. | $4,500 |
| Recreational Aviation Foundation Bozeman, MT | Support Maintaining and Creating Airstrips. | $4,500 |
| Wilderness Youth Project Santa Barbara, CA | Support fostering confidence, health and a love of learning in young people | $2,500 |
| Boise Rescue Mission Ministries Boise, ID | Help Homeless People. | $2,000 |
| Boise First Congretional Church Boise, ID | Support God and Communities. | $1,500 |
| 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 |
| The Good Farm Fund Ukiah, CA | Support small farms and local food access for our community. | $1,500 |
| Weaving Earth Inc Granton, CA | Support Provding Nature Based Education. | $1,500 |
Ready to take the next step with The L & a Foundation?
Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income | Distributable Amount |
|---|---|---|---|---|---|---|---|---|
| 2024 | $472,292 | $71,086 | $34,199 | $27,000 | 14 | $28,759 | $65,811 | $31,208 |
| 2023 | $454,464 | $33,064 | $39,071 | $27,000 | 12 | $28,475 | $23,224 | $28,342 |
| 2022 | $441,412 | $15,250 | $46,971 | $31,000 | 12 | $33,068 | $5,787 | $29,788 |
| 2021 | $468,996 | $44,729 | $38,721 | $27,000 | 13 | $28,614 | $34,712 | $32,488 |
| 2020 | $462,988 | $13,916 | $38,303 | $27,000 | 16 | — | $4,297 | $28,073 |
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.
Research compiled by Grantable AI from public sources. Last updated September 2026.
Mission & Focus Areas
No mission statement for the foundation is provided. Its grants include support for organizations with varied activities. For example, the Recreational Aviation Foundation describes its mission as preserving, improving, and creating airstrips for recreational access. Wilderness Youth Project says it fosters confidence, health, and a lifelong love of learning through outdoor experiences and mentoring. The Land Trust of the Treasure Valley describes its work as creating opportunities to conserve open spaces and their natural, scenic, historic, recreational, and agricultural values in southwestern Idaho.
Other 2024 grants included support for constitutional rights, animal welfare, nature-based education, grasslands, small farms and local food access, and services for people experiencing homelessness.
Grantmaking
In 2024, the foundation gave $27,000 through 14 grants. Grant amounts ranged from $1,000 to $4,500, with a median of $1,500.
Among the largest reported grants were $4,500 to the Institute for Justice and $4,500 to the Recreational Aviation Foundation. Other grants included $2,500 to Wilderness Youth Project, $2,000 to Boise Rescue Mission Ministries, and $1,500 each to the Land Trust of the Treasure Valley, Boise First Congregational Church, Movement Voter Fund, Pilgrim Cove Foundation, The Good Farm Fund, Weaving Earth, and Savory Institute. The Idaho Humane Society received $1,000 in 2024.
Leadership & Key People
Leadership team and compensation from IRS filings
The 2024 filing lists Jeffrey L. Adams, Laura L. Adams, and Gary W. Gunther as trustees.
The L & a Foundation's 2024 filing lists 3 officers; none of the 3 officers listed in 2024 report compensation.
Officers on the 2024 filing
Gary W. Gunther
Trustee
On filings since 2020
1 hr/week
$4K (2022) → $0 (2024)
Jeffrey L. Adams
Trustee
On filings since 2020
2 hrs/week
No compensation reported
Laura L. Adams
Trustee
On filings since 2020
1 hr/week
No compensation reported
Former officers (1)
- Former: W. W. Lester III (2020) — Trustee
Data from IRS Form 990 filings, 2020–2024. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Compensation Overview
From 2023 IRS filing
The highest reported compensation on the 2023 filing was $1K, to Gary W Gunther (Trustee).
Frequently asked questions about The L & a Foundation
How much does The L & a Foundation give each year?
The L & a Foundation gave $27K across 14 grants in 2024, according to its 2024 IRS Form 990-PF. In 2023 it gave $27K across 12 grants.
What is The L & a Foundation's typical grant size?
The L & a Foundation's median grant in 2024 was $1,500, and its average grant was $1,929, across 14 grants on its 2024 IRS Form 990-PF. Organizations receiving their first grant from The L & a Foundation that year got $2K on average.
Where does The L & a Foundation give grants?
The L & a Foundation's top state is Idaho, with 31% of the grant dollars itemized on its 2024 IRS Form 990-PF. The next largest states were California (30%) and Virginia (17%). The most frequent recipient cities were Boise, ID (4 grants) and Santa Barbara, CA (2 grants).
Does The L & a Foundation give general operating support?
Not in 2024: none of the 14 grants with a stated purpose on The L & a Foundation's 2024 IRS Form 990-PF were described as general or operating support.
Who are The L & a Foundation's largest grantees?
The L & a Foundation's largest 2024 grantees include Institute for Justice ($4,500), Recreational Aviation Foundation ($4,500) and Wilderness Youth Project ($2,500), according to its 2024 IRS Form 990-PF. Together they received 43% of its itemized 2024 grant dollars.
How large is The L & a Foundation?
The L & a Foundation reported $472K in total assets on its 2024 IRS Form 990-PF. It paid out $29K in qualifying distributions that year, against a required minimum of $31K (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 L & a Foundation fund?
No mission statement for the foundation is provided. Its grants include support for organizations with varied activities. For example, the Recreational Aviation Foundation describes its mission as preserving, improving, and creating airstrips for recreational access. See mission & focus areas ↑
How do I apply for a grant from The L & a Foundation?
The foundation does not accept unsolicited requests for funds; 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 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.
Does The L & a 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
(1)
When this profile's IRS filing data changed on Grantable
- IRS filings on file for fiscal years 2020–2024
Live grants for the work The L & a Foundation funds
Philanthropy, Voluntarism & Grantmaking Open opportunities, soonest deadline first.
- Nixa Affiliate Grantmaking Program Up to US $10,000 · Due October 19, 2026
- Community and School Grants $28,000 total pool; 10-15 grants expected · Due October 19, 2026
- Mary Pinola/Crescenta Valley Chamber Education Fund $500 - $5,000 for ongoing programs; up to $15,000 for Strategic Initiative Grants · Due October 19, 2026
Explore Open Grants
Browse active grant opportunities in The L & a Foundation's focus areas in our free grants database
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