The Lebowitz Foundation

Private foundation · Grantmaker Santa Monica, CA EIN: 46-3125936

The Lebowitz Foundation is a private foundation based in Santa Monica, California. Its 2024 filing reports grants to charitable organizations, with the largest award supporting the development of an enrichment space at an individual recipient City College.

The Lebowitz Foundation at a glance

In short: The Lebowitz Foundation gave $682K across 11 grants in 2024 (avg $62K), mostly in California. 10% of 2024 grantees were new. Source: 2024 IRS Form 990-PF.

Annual giving (2024)
$681,500
+1.0% vs 2023
Grants made (2024)
11
-15.4% vs 2023
Average grant
$61,955
+19.4% vs 2023
Median grant
$5,000
Total assets
$1,995,853
-29.6% vs 2023
New grantees (estimate)
10% first-time grantees (1 of 10, 2024; small sample)
Primary geography
California (90% 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 Lebowitz Foundation

Accepts unsolicited proposals
No
How to Apply

The foundation does not accept unsolicited requests for funds and states that it makes contributions only to preselected charitable organizations.

Contact

Mailing address: 1333 2Nd Street Suite 650, Santa Monica, CA 90401
Phone: (310) 566-0640

Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.

Who The Lebowitz Foundation funds

How this funder distributes its grants

Top Recipients

Top 9 recipients in 2024

Maccabi World Union Inc: $50KMaccabi World Union Inc$50KLos Angeles Police Foundation: $35KLos Angeles Police Foundation$35KCentral Fund of Israel: $10KCentral Fund of Israel$10KArts Fairfax: $5KArts Fairfax$5KFairfax Highschool Alumni Association: $5KFairfax Highschool AlumniAssociation$5KTemple of the Arts: $5KTemple of the Arts$5KUniversity of Nevada Reno Foundation: $5KUniversity of Nevada RenoFoundation$5KThe UCLA Foundation: $4KThe UCLA Foundation$4KChallenged Athletes Foundation: $3KChallenged Athletes Foundation$3K

The largest 2024 recipient was Maccabi World Union Inc ($50K). Together the top 9 received $122K.

Organizations only. It also paid 2 grants to individuals ($560,000), which are not listed by name.

Grant Size Distribution

59 grants across all recorded years

49<$50K4$50–100K2$100–250K1$250–500K3$500K–1M$1–5M$5M+

The most common grant size was under $50K: 49 grants of 59 (83%).

Geographic Focus

Where this funder awards grants

In 2024, 90% of grant dollars went to recipients in California, 9% to recipients in New York, and 1% to recipients in Nevada.

Grant Distribution by State

7states

Share of 2024 grant dollars across all 11 itemized grants.

Cities

Los AngelesNew YorkSan DiegoSanta MonicaCedarhurstRenoBeverly HillsSilver SpringArlingtonBala CynwydEast BrunswickLos OlivosOaklandRockvilleSan FranciscoTakoma Park

Is The Lebowitz Foundation open to new grantees?

10%

first-time grantees, 2024

In 2024, 1 of 10 grantees (10%) were first-time recipients. With only 10 grantees, that is a small sample: one grantee more or less moves the share by about 10 points. First grants averaged $5K; repeat grants $75K. How we count

Medians: $5K first-time, $5K repeat.

  • 60% of 2024 grantees were also funded in 2023. Method
  • Giving held roughly steady from 2021 to 2024 (+7%). Method
  • In 2024 it paid out well above its IRS minimum distribution (the 5% rule). 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

$0$200K$400K$600K$800K14 grants2020 8 grants2021 13 grants2022 13 grants2023 11 grants2024

From 2020 to 2024, annual grant giving ranged from $298K (2020) to $795K (2022). In 2024 it made 11 grants totaling $682K.

Grants by year

Grant recipients and amounts by year

RecipientPurposeAmount
2 grants to individuals Recipients not named —$560,000
Maccabi World Union Inc New York, NYTo support the advancedment of jewish sports and education$50,000
Los Angeles Police Foundation Los Angeles, CATo create partnerships to provide resources and programs that help the police perform at their highest level$35,000
Central Fund of Israel Cedarhurst, NYTo Promote Charitable Activities in Israel$10,000
Arts Fairfax Los Angeles, CATo support the visual arts at fairfax high school$5,000
Fairfax Highschool Alumni Association Los Angeles, CATo honor alumni who have brought distinction to the school and to foster a sense of community among former students$5,000
Temple of the Arts Beverly Hills, CATo Support Jewish Community$5,000
University of Nevada Reno Foundation Reno, NVTo support the alta skilled nursing and rehabilitation center scholarship for nursing endowment fund$5,000
The UCLA Foundation Los Angeles, CATo Support Mental Health Research$4,000
Challenged Athletes Foundation San Diego, CATo support people with physical challenges be active and compete in atheltic events$2,500
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Financial History

Multi-year comparison from IRS filings

Figures from IRS filings, by filing year
Filing yearTotal AssetsRevenueExpensesGrants paidGrantsQualifying DistributionsNet Investment IncomeDistributable Amount
2024$1,995,853$146,535$943,690$681,50011$943,658$11,721$83,589
2023$2,833,525$-797,124$828,074$674,50013$786,150$62,383$118,150
2022$4,448,022$253,552$912,259$795,22013$803,429$212,922$198,781
2021$5,078,337$530,499$711,519$638,5008$598,306$524,286$276,303
2020$5,298,670$-1,342,793$402,133$298,15014—$28,963$216,393

Under IRS private-foundation payout rules, The Lebowitz Foundation reported a distributable amount of $84K 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 2024 grants supported organizations working in areas including higher education and student support, Jewish sports and community activities, policing and community relations, the arts, senior living education, mental health research, nursing scholarships, and adaptive athletics.

The an individual recipient City College Foundation describes its mission as breaking the cycle of poverty by addressing students’ basic needs so they can enroll, persist, and succeed in college. Maccabi World Union says it organizes the Maccabiah Games and promotes leadership. The an individual recipient Police Foundation says it creates partnerships to provide resources and programs for police and enhance LAPD-community relations. The University of Nevada, Reno Foundation says it facilitates charitable gifts and grants to enhance the quality of education.

Grantmaking

In 2024, the foundation gave $681,500 through 11 grants. Awards ranged from $2,500 to $550,000, with a median grant of $5,000.

The largest 2024 grant was $550,000 to the an individual recipient City College Foundation for development of an enrichment space for students and community members. Other notable grants included $50,000 to Maccabi World Union for Jewish sports and education, $35,000 to the an individual recipient Police Foundation for partnerships and resources for police, and $10,000 to Central Fund of Israel to promote charitable activities in Israel.

Leadership & Key People

Leadership team and compensation from IRS filings

The 2024 filing lists Steven D. Lebowitz and Deborah Lebowitz as trustees.

The Lebowitz Foundation's 2024 filing lists 2 officers; none of the 2 officers listed in 2024 report compensation.

Officers on the 2024 filing

  • Deborah Lebowitz

    Trustee

    On filings since 2020

    3 hrs/week

    No compensation reported

  • Steven D. Lebowitz

    Trustee

    On filings since 2020

    3 hrs/week

    No compensation reported

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.

Frequently asked questions about The Lebowitz Foundation

How much does The Lebowitz Foundation give each year?

The Lebowitz Foundation gave $682K across 11 grants in 2024, according to its 2024 IRS Form 990-PF. In 2023 it gave $675K across 13 grants.

What is The Lebowitz Foundation's typical grant size?

The Lebowitz Foundation's median grant in 2024 was $5,000, and its average grant was $61,955, across 11 grants on its 2024 IRS Form 990-PF. Organizations receiving their first grant from The Lebowitz Foundation that year got $5K on average.

Where does The Lebowitz Foundation give grants?

The Lebowitz Foundation gives mostly in California: 90% of the grant dollars itemized on its 2024 IRS Form 990-PF went to recipients there. The next largest state was New York (9%). The most frequent recipient cities were Los Angeles, CA (4 grants).

Does The Lebowitz Foundation give general operating support?

Not in 2024: none of the 11 grants with a stated purpose on The Lebowitz Foundation's 2024 IRS Form 990-PF were described as general or operating support.

Who are The Lebowitz Foundation's largest grantees?

The Lebowitz Foundation's largest 2024 grantees include Maccabi World Union Inc ($50,000), Los Angeles Police Foundation ($35,000) and Central Fund of Israel ($10,000), according to its 2024 IRS Form 990-PF. It also paid 2 grants to individuals ($560,000), which are not listed by name. Together they received 14% of its itemized 2024 grant dollars.

How large is The Lebowitz Foundation?

The Lebowitz Foundation reported $2.0M in total assets on its 2024 IRS Form 990-PF. It paid out $944K in qualifying distributions that year, against a required minimum of $84K (roughly 5% of its investment assets).

What does The Lebowitz Foundation fund?

No mission statement for the foundation is provided. See mission & focus areas ↑

How do I apply for a grant from The Lebowitz Foundation?

The foundation does not accept unsolicited requests for funds and states that 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 Lebowitz Foundation's EIN?

The Lebowitz Foundation's EIN (Employer Identification Number) is 46-3125936. IRS Form 990 filing data is available on this page for 2020–2024.

Does The Lebowitz 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

(6)

When this profile's IRS filing data changed on Grantable

  1. Updated Form 990-PF for fiscal year 2020 (received by the IRS November 15, 2021)
  2. Updated Form 990-PF for fiscal year 2021 (received by the IRS November 15, 2022)
  3. Updated Form 990-PF for fiscal year 2022 (received by the IRS November 16, 2023)
  4. Updated Form 990-PF for fiscal year 2023 (received by the IRS November 6, 2024)
  5. Updated Form 990-PF for fiscal year 2024 (received by the IRS November 14, 2025)
  6. IRS filings on file for fiscal years 2020–2024

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Cite this profile

Grantable. (2026). The Lebowitz Foundation funder profile. GrantGraph. Retrieved October 12, 2026, from https://grantable.co/funders/the-lebowitz-foundation-morg_d9a810fc15bc4a5eac91d517501cb214

BibTeX
@misc{grantable_463125936_2026,
  author       = {{Grantable}},
  title        = {{The Lebowitz Foundation funder profile}},
  howpublished = {GrantGraph},
  year         = {2026},
  url          = {https://grantable.co/funders/the-lebowitz-foundation-morg_d9a810fc15bc4a5eac91d517501cb214},
  note         = {Accessed 2026-10-12. Data licensed CC BY 4.0}
}

The figures on this page are open data under CC BY 4.0: reuse them with credit to Grantable and a link. Download the data.

Figures come from The Lebowitz Foundation's IRS filings (methodology). AI-written summaries, news items and logos are not covered by the open licence. Spot an error? Email hello@grantable.co.

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