The Liman Foundation is a private foundation based in West Palm Beach, Florida, established in 2000 as a result of a transfer of assets from the Joe and Emily Lowe Foundation. The foundation operates as a 501(c)(3) organization with no employees.
Financial Overview
From 2024 IRS Form 990-PF · View filing
Total Assets
$1.6M
+30.3% YoY
Annual Giving
$131K
-34.6% YoY
Grant Count
23
-4.2% YoY
Avg Grant Size
$6K
-31.7% YoY
Under IRS private-foundation payout rules, The Liman Foundation reported a distributable amount of $54K for 2024 — the minimum it must pay out in qualifying distributions.
Mission & Focus Areas
The foundation provides giving primarily for:
- The arts
- Education
- Legal services
- Medical research
- The environment
- Jewish philanthropy
The foundation primarily funds operating support for its grantees.
Grantmaking
Grant Range
s and Activity:**
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Geographic Focus
Where this funder awards grants
The foundation primarily funds organizations in:
- Florida
- New York
- Massachusetts
Grant Distribution by State
States
Cities
Financial History
Multi-year comparison from IRS filings
As of Fiscal Year 2024:
- Total assets: $1,615,585
- Total giving: $131,000
- Total revenues: $538,712
- Total expenses: $163,318
- Number of employees: 0
Revenue Breakdown (2024):
- Total grants and contributions: $492,912
- Investment income and dividends: $58,414
- Net loss from sale of non-inventory assets: -$12,614
| Metric | 2024 | 2023 | 2022 |
|---|---|---|---|
| Total Assets | $1,615,585 | $1,240,191 | $1,646,141 |
| Revenue | $538,712 | $-169,103 | $48,200 |
| Expenses | $163,318 | $236,847 | $434,230 |
| Qualifying Distributions | $146,508 | $216,057 | $405,148 |
| Net Investment Income | $510,050 | $32,643 | $19,686 |
| Distributable Amount | $53,685 | $66,417 | $79,778 |
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
150 grants across all recorded years
Giving History
Grant recipients and amounts by year
Among its reported 2024 grants, the largest include Society of the Four Arts ($20,000), Barnard College Summer Fellowships ($18,000), Yale Law School ($18,000).
| Recipient | Purpose | Amount |
|---|---|---|
| BARNARD COLLEGE SUMMER FELLOWSHIPS NEW YORK, NY | OPERATING SUPPORT | $18,000 |
| BROWN UNIVERSITY PROVIDENCE, RI | OPERATING SUPPORT | $10,000 |
| COUDERT INSTITUTE PALM BEACH, FL | OPERATING SUPPORT | $4,000 |
| CULTURAL COUNCIL OF PALM BEACH COUNTY LAKE WORTH, FL | OPERATING SUPPORT | $15,000 |
| DREYFOOS SCHOOL FOR THE ARTS FOUNDATION WEST PALM BEACH, FL | OPERATING SUPPORT | $8,500 |
| JOHN PAUL STEVENS FELLOWSHIP FOUNDATION SAN FRANCISCO, CA | OPERATING SUPPORT | $1,000 |
| MARTHA'S VINEYARD HEBREW CENTER VINEYARD HAVEN, MA | OPERATING SUPPORT | $1,500 |
| PALM BEACH CIVIC ASSOCIATION PALM BEACH, FL | OPERATING SUPPORT | $3,000 |
| PALM BEACH ORTHODOX SYNAGOGUE PALM BEACH, FL | OPERATING SUPPORT | $2,500 |
| PLAYWRIGHTS HORIZONS NEW YORK, NY | OPERATING SUPPORT | $5,000 |
Leadership & Key People
Leadership team and compensation from IRS filings
Ellen F. Liman serves as President of the Liman Foundation. She is a painter, writer, and Palm Beach resident who previously owned the Liman Gallery Palm Beach for 19 years. In New York City, she served as executive director and member of the NYC Advisory Commission for Cultural Affairs, and as its chair (1991-93). She was a founding trustee of the International Center of Photography and is currently a life trustee of the Jewish Museum. Her late husband was Arthur L. Liman.
Compensation Overview
From 2024 IRS filing
From 2024 filing
| Name | Title | Hours | Compensation |
|---|---|---|---|
| ELLEN LIMAN | PRESIDENT, TREASURER | 15 | — |
| DOUGLAS LIMAN | VICE PRESIDENT | 5 | — |
| EMILY LIMAN | VICE PRESIDENT | 5 | — |
| LEWIS LIMAN | SECRETARY | 5 | — |
Recent News & Activity
Recent developments and announcements
The Liman Center at Yale Law School announced its 2026-2027 Fellows in Public Interest Law, indicating ongoing support for legal services and public interest work through the foundation's grantmaking.
Liman Center Announces 2026-2027 Fellows in Public Interest Law | Yale LawSubject Areas
Focus areas based on grantmaking activity
Frequently Asked Questions
What does The Liman Foundation fund?
The foundation provides giving primarily for: • The arts • Education • Legal services • Medical research • The environment • Jewish philanthropy The foundation primarily funds operating support for its grantees.
How do I apply for a grant from The Liman Foundation?
**Grant Sizes and Activity:** • Typical award range: $500–$40,000 • The foundation made 34 grants in 2024 • Total giving in 2024: $131,000 **Recent Grants (2024):** • The Society of the Four Arts: $20,000 (Operating Support) • Yale Law School Learning Center: $18,000 (Operating Support) • Cultural Council for Palm Beach County: $15,000 (Operating Support)
Where does The Liman Foundation make grants?
The foundation primarily funds organizations in: • Florida • New York • Massachusetts
What size grants does The Liman Foundation award?
In 2024, The Liman Foundation awarded 23 grants totaling $131K — an average of about $6K per grant, based on its IRS Form 990 filings.
How much is The Liman Foundation required to give away each year?
Private foundations must generally distribute about 5% of their assets annually. For 2024, The Liman Foundation reported a distributable amount of $54K on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.
What is The Liman Foundation's EIN?
The Liman Foundation's EIN (Employer Identification Number) is 13-4062758. IRS Form 990 filing data is available on this page for 2020–2024.
Explore Open Grants
Browse active grant opportunities in The Liman Foundation's focus areas in our free grants database
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Data last updated June 2026. Sourced from IRS Form 990-PF filings. Research dossier generated April 2026.
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