The Liebowitz Foundation

Private foundation · Grantmaker Sands Point, NY EIN: 11-3240737

The Liebowitz Foundation is a private foundation, based in Sands Point, NY. IRS filing data is available from 2020 through 2024. In 2024, it awarded 1 grant totaling $5K.

Key facts about The Liebowitz Foundation

In short: The Liebowitz Foundation gave $5K across 1 grant in 2024 (avg $5K), mostly in New York. Source: 2024 IRS Form 990-PF.

EIN
11-3240737
Latest 990 filing
Form 990-PF, 2024
Annual giving (2024)
$4,878
Grants made (2024)
1
Average grant
$4,878
Median grant
$4,878
Primary geography
New York (100% of itemized 2024 grant dollars)

Data from IRS Form 990-PF, 2024; updated September 2026.

Financial Overview

From 2024 IRS Form 990-PF · View filing

Total Assets

—

-100.0% YoY

Annual Giving

$5K

-93.1% YoY

Grant Count

1

+0.0% YoY

Avg Grant Size

$5K

-93.1% YoY

Under IRS private-foundation payout rules, The Liebowitz Foundation reported a distributable amount of $94 for 2024 — the minimum it must pay out in qualifying distributions.

How The Liebowitz Foundation gives

  • Giving fell 95% from 2021 to 2024. Method
  • In 2024 it paid out well above its IRS minimum distribution (the 5% rule). Method

From the foundation's IRS Form 990-PF filings. Methodology.

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

5states

Share of the 2024 grant dollars on its one itemized grant.

Cities

New YorkPort WashingtonRoslynWashingtonArlingtonManhassetOklahoma CityPlainviewPortland

Giving Over Time

Total grant dollars and number of grants per year

$0$500K$1M$1.5M$2M22 grants2020 23 grants2021 1 grant2022 1 grant2023 1 grant2024

From 2020 to 2024, annual grant giving ranged from $5K (2024) to $1.8M (2022). In 2024 it made 1 grant totaling $5K.

Grant Insights

How this funder distributes its grants

Top Recipients

Top recipient in 2024

New York Community Trust: $5KNew York Community Trust$5K

The largest 2024 recipient was New York Community Trust ($5K).

Grant Size Distribution

48 grants across all recorded years

46<$50K1$50–100K$100–250K$250–500K$500K–1M1$1–5M$5M+

The most common grant size was under $50K: 46 grants of 48 (96%).

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
New York Community Trust New York, NYGeneral Use$4,878

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$500K$1M$1.5M$2M2020 2021 2022 2023 2024
Metric202420232022
Total Assets—$3,788$75,139
Revenue$2,115$1,220$373,359
Expenses$5,903$72,571$1,761,750
Qualifying Distributions$4,903$70,571$1,750,250
Net Investment Income——$668,717
Distributable Amount$94$3,321$73,771

Data update history

When this profile's IRS filing data changed on Grantable

  1. IRS filings on file for fiscal years 2020–2024

Leadership & Key People

Officers and directors from IRS filings

The Liebowitz Foundation is led by Rose Liebowitz, Trustee & President since 2022 (on filings since 2020) — the only officer listed, and uncompensated.

Officers on the 2024 filing

  • Rose Liebowitz

    Trustee & President

    Trustee & Treasurer → Trustee & President, 2022

    On filings since 2020

    0.3 hrs/week

    No compensation reported

Former officers (1)
  • Former: Leo Liebowitz (2020–2021) — Trustee & President · Filing note: Deceased

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 Liebowitz Foundation

How much does The Liebowitz Foundation give each year?

The Liebowitz Foundation gave $5K across 1 grant in 2024, according to its 2024 IRS Form 990-PF. In 2023 it gave $71K across 1 grant.

Where does The Liebowitz Foundation operate?

The Liebowitz Foundation has awarded grants in District of Columbia, New York, Oklahoma, Oregon, Virginia.

How much is The Liebowitz Foundation required to give away each year?

Private foundations must generally distribute about 5% of their assets annually. For 2024, The Liebowitz Foundation reported a distributable amount of $94 on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.

What is The Liebowitz Foundation's EIN?

The Liebowitz Foundation's EIN (Employer Identification Number) is 11-3240737. 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.

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