The M&S Foundation

Foundation · Grantmaker Philadelphia, PA EIN: 31-1478148

The M&S Foundation is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in Philadelphia, PA. IRS filing data is available from 2020 through 2021. In 2021, it awarded 1 grant totaling $4K.

Key facts about The M&S Foundation

EIN
31-1478148
Latest 990 filing
Form 990-PF, 2021
Annual giving (2021)
$4,012
Grants made (2021)
1
Average grant
$4,012
Median grant
$4,012
Primary geography
Pennsylvania (100% of itemized 2021 grant dollars)

Data from IRS Form 990-PF, 2021; updated September 2026.

How The M&S Foundation gives

  • In 2021 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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Financial Overview

From 2021 IRS Form 990-PF · View filing

Total Assets

—

-100.0% YoY

Annual Giving

$4K

Grant Count

1

Avg Grant Size

$4K

Under IRS private-foundation payout rules, The M&S Foundation reported a distributable amount of $423 for 2021 — the minimum it must pay out in qualifying distributions.

About The M&S Foundation

Based on IRS filings

The M&S Foundation is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in Philadelphia, PA. IRS filing data is available from 2020 through 2021. In 2021, it awarded 1 grant totaling $4K.

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

1state

Share of all 1 itemized 2021 grant dollars.

States

Cities

Philadelphia

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$3K$6K$9K$11K20202021
Metric20212020
Total Assets—$10,311
Revenue—$27
Expenses$10,312$9,722
Qualifying Distributions$10,312—
Net Investment Income—$27
Distributable Amount$423$902

Data update history

When this profile's IRS filing data changed on Grantable

  1. IRS filings on file for fiscal years 2020–2021

Giving Over Time

Total grant dollars and number of grants per year

$0$1K$2K$3K$4K0 grants20201 grants2021

Grant Insights

How this funder distributes its grants

Top Recipients

Top 1 recipients in 2021

Gesu School: $4KGesu School$4K

Grant Size Distribution

1 grants across all recorded years

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

Giving History

Grant recipients and amounts by year

Among its reported 2021 grants, the largest recipients include Gesu School ($4,012).

RecipientPurposeAmount
GESU SCHOOL Philadelphia, PATO FUND THE RECIPIENTS OPERATING BUDGET$4,012

Leadership & Key People

Officers and directors from IRS filings

Compensation Overview

No officer or director reported compensation in the available filings.

From 2021 IRS filing

NameTitleHoursCompensation
Michelina Martinelli Co Susan SheaOfficer/Director——
David J MartinelliOfficer/Director——
Susan Martinelli SheaOfficer/Director——

Subject Areas

Focus areas based on grantmaking activity

Frequently Asked Questions

What is The M&S Foundation?

The M&S Foundation is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in Philadelphia, PA. It holds — in total assets as of 2021.

Where does The M&S Foundation operate?

The M&S Foundation has awarded grants in Pennsylvania.

What size grants does The M&S Foundation award?

In 2021, The M&S Foundation awarded 1 grant totaling $4K — an average of about $4K per grant, based on its IRS Form 990 filings.

How much is The M&S Foundation required to give away each year?

Private foundations must generally distribute about 5% of their assets annually. For 2021, The M&S Foundation reported a distributable amount of $423 on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.

What is The M&S Foundation's EIN?

The M&S Foundation's EIN (Employer Identification Number) is 31-1478148. IRS Form 990 filing data is available on this page for 2020–2021.

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

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