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
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
No grants recorded for .
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
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Data last updated April 2026. Sourced from IRS Form 990-PF filings. Research dossier generated April 2026.
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