The L & a Foundation
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.
Key facts about The L & a Foundation
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.
- EIN
- 52-7240271
- Latest 990 filing
- Form 990-PF, 2024
- Annual giving (2024)
- $27,000
- Grants made (2024)
- 14
- Average grant
- $1,929
- Median grant
- $1,500
- New grantees (estimate)
- 14% first-time grantees (2 of 14, 2024)
- Total assets
- $472,292
- Primary geography
- Idaho (31% of itemized 2024 grant dollars)
Data from IRS Form 990-PF, 2024; updated September 2026. New grantees are estimated by matching recipient names across years (methodology).
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.
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. 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.
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Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of all 14 itemized 2024 grant dollars.
Cities
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
| 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 |
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 |
Data update history
When this profile's IRS filing data changed on Grantable
- IRS filings on file for fiscal years 2020–2024
Leadership & Key People
Officers and directors from IRS filings
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
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).
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.
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.
Data last updated September 2026. Sourced from IRS Form 990-PF filings.
Here's the math on researching The L & a Foundation by hand.
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