The Marie and Paul Napoli Foundation
The Marie and Paul Napoli Foundation is a private foundation based in Dorado, Puerto Rico. Its 2024 filing reports grants to charitable organizations working in areas that include education, community services, health, and cultural and historic preservation.
Key facts about The Marie and Paul Napoli Foundation
In short: The Marie and Paul Napoli Foundation gave $478K across 15 grants in 2024 (avg $32K), mostly in New York. 53% of 2024 grantees were new. Source: 2024 IRS Form 990-PF.
- EIN
- 11-3579283
- Latest 990 filing
- Form 990-PF, 2024
- Annual giving (2024)
- $477,525
- Grants made (2024)
- 15
- Average grant
- $31,835
- Median grant
- $1,000
- New grantees (estimate)
- 53% first-time grantees (8 of 15, 2024; small sample)
- Total assets
- $65,700
- Primary geography
- New York (83% of itemized 2024 grant dollars)
- Accepts unsolicited proposals
- No
- How to apply
- The foundation states that it makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds. Full details ↓
Data from IRS Form 990-PF, 2024; updated September 2026. New grantees are estimated by matching recipient names across years (methodology). Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.
Financial Overview
From 2024 IRS Form 990-PF · View filing
Total Assets
$66K
-82.0% YoY
Annual Giving
$478K
+669.0% YoY
Grant Count
15
+15.4% YoY
Avg Grant Size
$32K
+566.4% YoY
Under IRS private-foundation payout rules, The Marie and Paul Napoli Foundation reported a distributable amount of $25K for 2024 — the minimum it must pay out in qualifying distributions.
Is The Marie and Paul Napoli Foundation open to new grantees?
53%
first-time grantees, 2024
In 2024, 8 of 15 grantees (53%) were first-time recipients. With only 15 grantees, that is a small sample: one grantee more or less moves the share by about 7 points. First grants averaged $46K; repeat grants $16K. How we count
Medians: $2K first-time, $1K repeat.
- 40% of 2024 grantees were also funded in 2023. Method
- Giving grew 195% from 2021 to 2024. Method
- In 2024 it paid out well above its IRS minimum distribution (the 5% rule). Method
Estimate from itemized grant lists in IRS Form 990-PF filings (2020–2024). Recipient names are matched across years, so a renamed or misspelled grantee can look new; grants to individuals are left out. Methodology.
Mission & Focus Areas
No mission statement for the foundation is provided. Its 2024 grants show support for organizations with varied missions. For example, Hispanic Federation describes itself as a service-oriented membership organization addressing the needs of Latino and other vulnerable communities. Long Island Children's Museum says it connects children and caregivers to wonder, imagination, and exploration. Old Westbury Gardens says it aims to inspire appreciation and knowledge of the early 20th-century American country estate. The Bone Marrow & Cancer Foundation describes its work as improving the quality of life for cancer and transplant patients and their families through assistance, resources, information, referrals, and support.
Grantmaking
In filing year 2024, the foundation reported 15 grants totaling $477,525. Grant amounts ranged from $500 to $300,000, with a median of $1,000. Notable grants included $300,000 to New York University School of Law for unrestricted support of the university’s teaching, learning, and research goals; $50,000 to Hispanic Federation; $50,000 to Choate Rosemary Hall; and $43,525 to Fordham University for its Founder’s Dinner and undergraduate scholarship fund. Other reported grants included $15,000 to Federal Enforcement Homeland Security Foundation Golf Classic, $10,000 to The Jane Stern Dorado, and $2,000 to Next Step Fitness.
How to Apply
The foundation states that it makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds.
Ready to take the next step with The Marie and Paul Napoli Foundation?
Geographic Focus
Where this funder awards grants
The foundation is based in Puerto Rico. In 2024, its grant dollars were reported as going primarily to recipients in New York (83%), followed by Connecticut (10%), New Jersey (3%), Puerto Rico (3%), and California (0%). The 2024 grant list also includes a recipient in Florida.
Grant Distribution by State
Share of 2024 grant dollars across all 15 itemized grants.
States
Cities
Giving Over Time
Total grant dollars and number of grants per year
From 2020 to 2024, annual grant giving ranged from $62K (2023) to $478K (2024). In 2024 it made 15 grants totaling $478K.
Grant Insights
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2024
The largest 2024 recipient was New York University School of Law ($300K). Together the top 10 received $474K.
Grant Size Distribution
68 grants across all recorded years
The most common grant size was under $50K: 62 grants of 68 (91%).
Giving History
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| New York University School of Law New York, NY | Unrestricted contribution to support the strategic goals of the university in teaching, learning, and research | $300,000 |
| Hispanic Federation Inc New York, NY | Unrestricted contribution to support hispanic and latino communities focusing on education, health, immigration, civic engagement, economic empowerment, and environmental justice. | $50,000 |
| Choate Rosemary Hall Wallingford, CT | Unrestricted contribution to support the organization to provide a quality secondary independent school education to approximately 850 students per year. | $50,000 |
| Fordham Unversity New York, NY | Unrestricted contributions to fordham university founder's dinner and undergraduate scholarship fund | $43,525 |
| Federal Enforcement Homeland Security Foundation Golf Classic Demarest, NJ | Unrestricted contribution to provide emergency funding, diredcted to active federal agents as well as their spouses and/or children | $15,000 |
| The Jane Stern Dorado Dorado, PR | Unrestricted contribution to support a bilingual learning center for language, literacy, and after-school programs | $10,000 |
| Next Step Fitness Lawndale, CA | Unrestricted contribution to assist people living with paralysis recover and improve their health and overall well-being. | $2,000 |
| Bone Marrow & Cancer Foundation New York, NY | Unrestricted contribution to provide much-needed assistance to cancer patients and their families who are facing heightened challenges when their lives are turned upside down from a cancer diagnosis. | $1,000 |
| Long Island Children's Museum Garden City, NY | Unrestricted contribution to support a learning space devoted to the busy work of play. | $1,000 |
| American Developing Smiles Maimi, FL | Unrestricted contribution to support impoverished communities through leadership. Volunteerism and fundrasing activites. | $1,000 |
Financial History
Multi-year comparison from IRS filings
| Filing year | Assets | Revenue | Expenses | Grants |
|---|---|---|---|---|
| 2024 | $65,700 | $17,988 | $499,258 | $477,525 (15 grants) |
| 2023 | $365,700 | $37,432 | $74,989 | $62,100 (13 grants) |
| 2022 | $514,700 | $40,207 | $135,274 | $127,022 (16 grants) |
| Metric | 2024 | 2023 | 2022 |
|---|---|---|---|
| Total Assets | $65,700 | $365,700 | $514,700 |
| Revenue | $17,988 | $37,432 | $40,207 |
| Expenses | $499,258 | $74,989 | $135,274 |
| Qualifying Distributions | $477,525 | $62,200 | $127,122 |
| Net Investment Income | $17,946 | $26,814 | $32,001 |
| Distributable Amount | $25,303 | $33,281 | $38,694 |
Data update history
When this profile's IRS filing data changed on Grantable
- IRS filings on file for fiscal years 2020–2024
Leadership & Key People
Leadership team and compensation from IRS filings
The 2024 filing lists Marie Elizabeth Kaiser Napoli as president and secretary, Paul Joseph Napoli as vice president, and Gerald J. Kaiser as director.
The Marie and Paul Napoli Foundation is led by Marie Elizabeth Kaiser Napoli, President & Sec'y on every filing since 2020; none of the 3 officers listed in 2024 report compensation.
Officers on the 2024 filing
Marie Elizabeth Kaiser Napoli
President & Sec'y
On filings since 2020
1 hr/week
No compensation reported
Gerald J. Kaiser
Director
On filings since 2020
1 hr/week
No compensation reported
Paul Joseph Napoli
Vice President
On filings since 2020
1 hr/week
No compensation reported
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.
Contact
Mailing address: 200 Dorado Beach Drive 3812, Dorado, PR 00646
Phone: (516) 626-3195
Frequently asked questions about The Marie and Paul Napoli Foundation
How much does The Marie and Paul Napoli Foundation give each year?
The Marie and Paul Napoli Foundation gave $478K across 15 grants in 2024, according to its 2024 IRS Form 990-PF. In 2023 it gave $62K across 13 grants.
What is The Marie and Paul Napoli Foundation's typical grant size?
The Marie and Paul Napoli Foundation's median grant in 2024 was $1,000, and its average grant was $31,835, across 15 grants on its 2024 IRS Form 990-PF. Organizations receiving their first grant from The Marie and Paul Napoli Foundation that year got $46K on average.
Where does The Marie and Paul Napoli Foundation give grants?
The Marie and Paul Napoli Foundation gives mostly in New York: 83% of the grant dollars itemized on its 2024 IRS Form 990-PF went to recipients there. The next largest state was Connecticut (10%). The most frequent recipient cities were New York, NY (4 grants) and Dorado, PR (3 grants).
Does The Marie and Paul Napoli Foundation give general operating support?
Yes: 100% of The Marie and Paul Napoli Foundation's 2024 grants with a stated purpose (15 of 15) were for general or operating support, per its 2024 IRS Form 990-PF.
Who are The Marie and Paul Napoli Foundation's largest grantees?
The Marie and Paul Napoli Foundation's largest 2024 grantees include New York University School of Law ($300,000), Hispanic Federation Inc ($50,000) and Choate Rosemary Hall ($50,000), according to its 2024 IRS Form 990-PF. Together they received 84% of its itemized 2024 grant dollars.
How large is The Marie and Paul Napoli Foundation?
The Marie and Paul Napoli Foundation reported $66K in total assets on its 2024 IRS Form 990-PF. It paid out $478K in qualifying distributions that year, against a required minimum of $25K (roughly 5% of its investment assets).
What does The Marie and Paul Napoli Foundation fund?
No mission statement for the foundation is provided. Its 2024 grants show support for organizations with varied missions. For example, Hispanic Federation describes itself as a service-oriented membership organization addressing the needs of Latino and other vulnerable communities. See mission & focus areas ↑
How do I apply for a grant from The Marie and Paul Napoli Foundation?
The foundation states that it makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑
What is The Marie and Paul Napoli Foundation's EIN?
The Marie and Paul Napoli Foundation's EIN (Employer Identification Number) is 11-3579283. IRS Form 990 filing data is available on this page for 2020–2024.
Does The Marie and Paul Napoli Foundation accept unsolicited proposals?
No, according to Grantable's research on the foundation's published guidelines. See how to apply ↑
Data last updated September 2026. Sourced from IRS Form 990-PF filings. Research dossier generated September 2026.
Here's the math on researching The Marie and Paul Napoli Foundation by hand.
Explore Open Grants
Browse active grant opportunities in The Marie and Paul Napoli Foundation's focus areas in our free grants database
Similar Funders
Funders with grantees in common, and similar funders in Puerto Rico
The New York Community Trust
New York, NY
The New York Community Trust funds nonprofit programs in areas such as arts, education, health, the environment, workforce development, and youth development, including projects that improve services, build organizational capacity, or advance policy and systems change. Its competitive grants mainly serve New York City, Long Island, and Westchester, with some national and international environmental funding; the 2024 median grant was $20,000. The profile does not state whether it accepts unsolicited requests.
Assets
$3.5B
Grants
2,748
Total Given
$193.8M
Fondos Unidos De Puerto Rico Inc & United Way Puerto Rico
San Juan, PR
Fondos Unidos de Puerto Rico supports program services of participating and partner agencies, including health, welfare, basic-needs, education, and related services, with grants focused on Puerto Rico. In 2024, it made 136 grants ranging from $823 to $340,971, with a median grant of $20,802. The profile does not state whether it accepts unsolicited requests.
Assets
$13.0M
Grants
151
Total Given
$5.7M
Puerto Rico Community Foundation Inc
San Juan, PR
The Puerto Rico Community Foundation supports community-based organizations and projects in education, resilience, housing, renewable energy, water access and economic development, with a primary focus on Puerto Rico. Its 2024 grants ranged from $5,093 to $301,000, with a median of $17,000. It accepts applications through open calls, though some opportunities are by invitation.
Assets
$48.5M
Grants
58
Total Given
$1.9M
Fideicomiso Jose R Alvarez
San Juan, PR
The foundation supports schools and other community organizations, with all reported 2025 grants going to recipients in Puerto Rico. Its 44 grants totaled $241,392, ranging from $250 to $36,000, with a median grant of $2,112. It does not accept unsolicited requests and gives only to preselected charitable organizations.
Assets
$15.4M
Grants
44
Total Given
$241K
2022 Act Foundation Inc
Dorado, PR
The foundation funds charities working in children’s well-being and education, animal welfare, social care, and related areas such as homelessness, domestic abuse, health, and disaster response. Its 2024 grants ranged from $10,000 to $150,000, with a median of $20,000, and 95% of grant dollars went to Puerto Rico; the profile does not state whether it accepts unsolicited requests.
Assets
$3.8M
Grants
42
Total Given
$1.4M
Liberty Communications Foundation Inc
San Juan, PR
Liberty Communications Foundation supports nonprofits serving underserved children, youth, and adults through education, health and social services, culture, and environmental protection, primarily in Puerto Rico and also the U.S. Virgin Islands. Its 2024 grants ranged from $240 to $100,000, with a median of $15,000. It does not accept unsolicited requests; proposals are considered only from organizations specifically invited to apply.
Assets
$204K
Grants
40
Total Given
$649K
The James & Barbara Cimino
San Juan, PR
The foundation typically funds education and environmental causes, with 2024 grants ranging from $1,000 to $220,000 and a median of $7,500. Most 2024 funding went to Idaho, followed by Puerto Rico, Montana, and Washington, D.C. It considers requests beyond a preselected list; applicants should write to Robert Cimino with a specific program explanation.
Assets
$27.2M
Grants
34
Total Given
$1.1M
The Harvey Foundation Inc
San Juan, PR
The Harvey Foundation supports youth development, education, scholarships, mentoring, and community programs, with recent grants also funding health and charitable organizations. Its 2025 grants ranged from $500 to $25,000, with a median of $5,000, and went primarily to Puerto Rico, with some support in Indiana, Massachusetts, and Florida. The filing says applicants should submit a written explanation of their needs and proposed use of funds; it lists a January 31 deadline.
Assets
$3.9M
Grants
27
Total Given
$213K
William & Lisa McGahan Family Foundation
Dorado, PR
The William & Lisa McGahan Family Foundation supports people in need and educational institutions, with recent grants also benefiting housing, health, recreation, and other charitable work. In 2025, it gave 26 grants totaling $167,831; awards ranged from $25 to $72,207, with a median of $1,000, and most funding went to organizations in New York and Georgia. It accepts letters of request from 501(c)(3) organizations; no deadline is stated.
Assets
$2.5M
Grants
26
Total Given
$168K
KatherineJames Foundation
Dorado, PR
KatherineJames Foundation supports education, legal advocacy, media, and community programs, with recent grants concentrated in Nevada, California, Puerto Rico, Michigan, and Illinois. Its 2024 grants ranged from $4,999 to $500,000, with a median of $50,000. It funds only preselected charitable organizations and does not accept unsolicited requests.
Assets
$63.6M
Grants
26
Total Given
$3.0M
More Funders in Puerto Rico
The Marie and Paul Napoli Foundation down — hundreds of funders to go?