The Louis Stewart Foundation Inc

Foundation · Grantmaker Lake Geneva, WI EIN: 36-3993797

The Louis Stewart Foundation Inc is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in Lake Geneva, WI. IRS filing data is available from 2020 through 2025. As of 2025, the organization holds $1.5M in total assets. In 2025, it awarded 11 grants totaling $253K. Net investment income was $45K.

Key facts about The Louis Stewart Foundation Inc

In short: The Louis Stewart Foundation Inc gave $253K across 11 grants in 2025 (avg $23K), top state Virginia. 18% of 2025 grantees were new. Source: 2025 IRS Form 990-PF.

EIN
36-3993797
Latest 990 filing
Form 990-PF, 2025
Annual giving (2025)
$253,000
Grants made (2025)
11
Average grant
$23,000
Median grant
$2,000
New grantees (estimate)
18% first-time grantees (2 of 11, 2025)
Total assets
$1,475,146
Primary geography
Virginia (40% of itemized 2025 grant dollars)

Data from IRS Form 990-PF, 2025; updated September 2026. New grantees are estimated by matching recipient names across years (methodology).

Financial Overview

From 2025 IRS Form 990-PF · View filing

Total Assets

$1.5M

-2.6% YoY

Annual Giving

$253K

-11.8% YoY

Grant Count

11

+0.0% YoY

Avg Grant Size

$23K

-11.8% YoY

Under IRS private-foundation payout rules, The Louis Stewart Foundation Inc reported a distributable amount of $84K for 2025 — the minimum it must pay out in qualifying distributions.

Is The Louis Stewart Foundation Inc open to new grantees?

18%

first-time grantees, 2025

In 2025, 2 of 11 grantees (18%) were first-time recipients. First grants averaged $2K; repeat grants $28K. How we count

Medians: $2K first-time, $2K repeat.

  • 82% of 2025 grantees were also funded in 2024. Method
  • Giving held roughly steady from 2022 to 2025 (+10%). Method
  • In 2025 it paid out 303% of its IRS minimum distribution (the 5% rule). Method

Estimate from itemized grant lists in IRS Form 990-PF filings (2020–2025). 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

9states

Share of all 11 itemized 2025 grant dollars.

Cities

EvanstonWinnetkaCableEurekaWarrentonDurhamWashingtonRochesterNew YorkBuffaloCoconut CreekJacksonville

Giving Over Time

Total grant dollars and number of grants per year

$0$100K$200K$300K12 grants202012 grants202111 grants202211 grants202311 grants202411 grants2025

Grant Insights

How this funder distributes its grants

Top Recipients

Top 10 recipients in 2025

Charities Aid Foundation American Donor Fund: $101KCharities Aid FoundationAmerican Donor Fund$101KRainforest Trust: $100KRainforest Trust$100KSaving Nature: $30KSaving Nature$30KMayo Clinic: $10KMayo Clinic$10KAmerican Friends of Canadian Nature: $3KAmerican Friends of CanadianNature$3KCable Natural History Museum: $2KCable Natural History Museum$2KHadley School for the Blind: $2KHadley School for the Blind$2KPams Foundation Inc: $2KPams Foundation Inc$2KNorth Shore Country Day School: $1KNorth Shore Country Day School$1KNorthshore Hospitals Foundation: $1KNorthshore HospitalsFoundation$1K

Grant Size Distribution

56 grants across all recorded years

46<$50K5$50–100K5$100–250K$250–500K$500K–1M$1–5M$5M+

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
CHARITIES AID FOUNDATION AMERICAN DONOR FUND SOCIAL WELFARE$101,000
RAINFOREST TRUST Warrenton, VAENVIRONMENTAL$100,000
SAVING NATURE Durham, NCGENERAL$30,000
MAYO CLINIC Rochester, MNGENERAL$10,000
AMERICAN FRIENDS OF CANADIAN NATURE Buffalo, NYGENERAL$3,000
CABLE NATURAL HISTORY MUSEUM Cable, WIEDUCATION$2,000
HADLEY SCHOOL FOR THE BLIND Winnetka, ILEDUCATION$2,000
PAMS FOUNDATION INC Eureka, CACHARITABLE$2,000
NORTH SHORE COUNTRY DAY SCHOOL Winnetka, ILEDUCATION$1,000
NORTHSHORE HOSPITALS FOUNDATION Evanston, ILMEDICAL$1,000

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$200K$400K$600K202020212022202320242025
Metric202520242023
Total Assets$1,475,146$1,514,286$1,396,210
Revenue$234,088$421,252$233,024
Expenses$273,230$303,417$213,893
Qualifying Distributions$253,000$287,000$199,000
Net Investment Income$44,666$230,799$43,463
Distributable Amount$83,623$78,204$71,437

Data update history

When this profile's IRS filing data changed on Grantable

  1. Updated Form 990-PF for fiscal year 2020 (received by the IRS May 14, 2021)
  2. Updated Form 990-PF for fiscal year 2021 (received by the IRS May 10, 2022)
  3. Updated Form 990-PF for fiscal year 2022 (received by the IRS May 5, 2023)
  4. Updated Form 990-PF for fiscal year 2023 (received by the IRS May 13, 2024)
  5. Updated Form 990-PF for fiscal year 2024 (received by the IRS May 8, 2025)
  6. Updated Form 990-PF for fiscal year 2025 (received by the IRS May 11, 2026)
  7. Added Form 990-PF for fiscal year 2025 (received by the IRS May 11, 2026)
  8. IRS filings on file for fiscal years 2020–2024

Leadership & Key People

Officers and directors from IRS filings

The Louis Stewart Foundation Inc is led by Walter W. Bell, Director & President on every filing since 2020; none of the 4 officers listed in 2025 report compensation.

Officers on the 2025 filing

  • Walter W. Bell

    Director & President

    On filings since 2020

    No compensation reported

  • Eoin M. Dempsey

    Director & Treasurer

    On filings since 2020

    No compensation reported

  • Kimberly Louis Stewart

    Director

    On filings since 2020

    No compensation reported

  • W. David Stewart

    Director

    On filings since 2020

    No compensation reported

Data from IRS Form 990 filings, 2020–2025. "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 Louis Stewart Foundation Inc

How much does The Louis Stewart Foundation Inc give each year?

The Louis Stewart Foundation Inc gave $253K across 11 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $287K across 11 grants.

What is The Louis Stewart Foundation Inc's typical grant size?

The Louis Stewart Foundation Inc's median grant in 2025 was $2,000, and its average grant was $23,000, across 11 grants on its 2025 IRS Form 990-PF. Organizations receiving their first grant from The Louis Stewart Foundation Inc that year got $2K on average.

Where does The Louis Stewart Foundation Inc give grants?

The Louis Stewart Foundation Inc's top state is Virginia, with 40% of the grant dollars itemized on its 2025 IRS Form 990-PF. The next largest state was North Carolina (12%). The most frequent recipient cities were Winnetka, IL (2 grants) and Evanston, IL (2 grants).

Does The Louis Stewart Foundation Inc give general operating support?

Yes: 27% of The Louis Stewart Foundation Inc's 2025 grants with a stated purpose (3 of 11) were for general or operating support, per its 2025 IRS Form 990-PF. Recurring purposes include "Education" (4 grants).

Who are The Louis Stewart Foundation Inc's largest grantees?

The Louis Stewart Foundation Inc's largest 2025 grantees include Charities Aid Foundation American Donor Fund ($101,000), Rainforest Trust ($100,000) and Saving Nature ($30,000), according to its 2025 IRS Form 990-PF. Together they received 91% of its itemized 2025 grant dollars.

How large is The Louis Stewart Foundation Inc?

The Louis Stewart Foundation Inc reported $1.5M in total assets on its 2025 IRS Form 990-PF. It paid out $253K in qualifying distributions that year, against a required minimum of $84K (roughly 5% of its investment assets).

What is The Louis Stewart Foundation Inc?

The Louis Stewart Foundation Inc is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in Lake Geneva, WI. It holds $1.5M in total assets as of 2025.

What is The Louis Stewart Foundation Inc's EIN?

The Louis Stewart Foundation Inc's EIN (Employer Identification Number) is 36-3993797. IRS Form 990 filing data is available on this page for 2020–2025.

Data last updated September 2026. Sourced from IRS Form 990-PF filings.

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