The Morning Sun Foundation

Private foundation · Grantmaker Wilmington, DE EIN: 52-1907428

The Morning Sun Foundation is a private foundation, based in Wilmington, DE. IRS filing data is available from 2020 through 2024. As of 2024, the organization holds $341K in total assets. In 2024, it awarded 6 grants totaling $28K. Net investment income was $30K.

Key facts about The Morning Sun Foundation

In short: The Morning Sun Foundation gave $28K across 6 grants in 2024 (avg $5K), mostly in South Carolina. Source: 2024 IRS Form 990-PF.

EIN
52-1907428
Latest 990 filing
Form 990-PF, 2024
Annual giving (2024)
$27,500
Grants made (2024)
6
Average grant
$4,583
Median grant
$5,000
Total assets
$341,069
Primary geography
South Carolina (73% of itemized 2024 grant dollars)

Data from IRS Form 990-PF, 2024; updated September 2026.

Financial Overview

From 2024 IRS Form 990-PF · View filing

Total Assets

$341K

-0.1% YoY

Annual Giving

$28K

+0.0% YoY

Grant Count

6

+0.0% YoY

Avg Grant Size

$5K

+0.0% YoY

Under IRS private-foundation payout rules, The Morning Sun Foundation reported a distributable amount of $30K for 2024 — the minimum it must pay out in qualifying distributions.

How The Morning Sun Foundation gives

  • Giving grew 175% from 2021 to 2024. Method
  • In 2024 it paid out 90% of its IRS minimum distribution (the 5% rule). Foundations have until the end of the next year to meet it. Method

From the foundation's IRS Form 990-PF filings. Methodology.

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

3states

Share of all 6 itemized 2024 grant dollars.

Cities

AikenColumbiaDurhamCape May

Giving Over Time

Total grant dollars and number of grants per year

$0$10K$20K$30K4 grants20202 grants20213 grants20226 grants20236 grants2024

From 2020 to 2024, annual grant giving ranged from $10K (2020) to $28K (2024). In 2024 it made 6 grants totaling $28K.

Grant Insights

How this funder distributes its grants

Top Recipients

Top 6 recipients in 2024

Aiken Senior Services: $5KAiken Senior Services$5KEducation Fund at CVSC: $5KEducation Fund at CVSC$5KGolden Harvest Food Bank: $5KGolden Harvest Food Bank$5KHitchcock Woods Foundation: $5KHitchcock Woods Foundation$5KNC Warn: $5KNC Warn$5KPlanet Walk: $3KPlanet Walk$3K

The largest 2024 recipient was Aiken Senior Services ($5K). Together the top 6 received $28K.

Grant Size Distribution

21 grants across all recorded years

21<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 21 grants of 21 (100%).

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
Aiken Senior Services Aiken, SCCharitable-Life Enrichment for Seniors$5,000
Education Fund at CVSC Columbia, SCCharitable - education and empowering community members, lawmakers, and partners about the most pressing environmental issues threatening South Carolina.$5,000
Golden Harvest Food Bank Aiken, SCCharitable-increase access to nutritious food and foster long-term stability in the aiken, sc area.$5,000
Hitchcock Woods Foundation Aiken, SCCharitable-to protect and preserve the hitchcock woods in a natural and ecologically healthy state, maintain and manage historic and traditional equestrian and pedestrian uses, and foster education and research on the history and resources of the woods.$5,000
NC Warn Durham, NCCharitable - educating residents on the accelerating crisis posed by climate change.$5,000
Planet Walk Cape May, NJCharitable - Promoting Environmental Education and Responsibility$2,500

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$100K$200K$300K$400K20202021202220232024
Metric202420232022
Total Assets$341,069$341,358$338,065
Revenue$31,155$31,110$19,802
Expenses$31,444$27,817$14,013
Qualifying Distributions$27,500$27,500$12,500
Net Investment Income$29,961$30,793$19,744
Distributable Amount$30,443$26,860$23,851

Data update history

When this profile's IRS filing data changed on Grantable

  1. IRS filings on file for fiscal years 2020–2024

Leadership & Key People

Officers and directors from IRS filings

The Morning Sun Foundation is led by J. Constance Darden Young, President & Treasurer since 2024 (on filings since 2020); none of the 4 officers listed in 2024 report compensation.

Officers on the 2024 filing

  • J. Constance Darden Young

    President & Treasurer

    President → President & Treasurer, 2024

    On filings since 2020

    No compensation reported

  • Lucinda Peterson

    Secretary

    On filings since 2021

    No compensation reported

  • Jasmine Young

    Vice President

    New on the 2024 filing

    No compensation reported

  • Tristan Young

    Vice President

    New on the 2024 filing

    No compensation reported

Former officers (2)
  • Former: Jesse Colin Young (2020–2023) — Vice President & Treasurer
  • Former: John C. Smuck (2020) — Secretary

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.

Frequently asked questions about The Morning Sun Foundation

How much does The Morning Sun Foundation give each year?

The Morning Sun Foundation gave $28K across 6 grants in 2024, according to its 2024 IRS Form 990-PF. In 2023 it gave $28K across 6 grants.

What is The Morning Sun Foundation's typical grant size?

The Morning Sun Foundation's median grant in 2024 was $5,000, and its average grant was $4,583, across 6 grants on its 2024 IRS Form 990-PF.

Where does The Morning Sun Foundation give grants?

The Morning Sun Foundation gives mostly in South Carolina: 73% of the grant dollars itemized on its 2024 IRS Form 990-PF went to recipients there. The next largest states were North Carolina (18%) and New Jersey (9%). The most frequent recipient cities were Aiken, SC (3 grants).

Does The Morning Sun Foundation give general operating support?

Not in 2024: none of the 6 grants with a stated purpose on The Morning Sun Foundation's 2024 IRS Form 990-PF were described as general or operating support.

Who are The Morning Sun Foundation's largest grantees?

The Morning Sun Foundation's largest 2024 grantees include Aiken Senior Services ($5,000), Education Fund at CVSC ($5,000) and Golden Harvest Food Bank ($5,000), according to its 2024 IRS Form 990-PF. Together they received 55% of its itemized 2024 grant dollars.

How large is The Morning Sun Foundation?

The Morning Sun Foundation reported $341K in total assets on its 2024 IRS Form 990-PF. It paid out $28K in qualifying distributions that year, against a required minimum of $30K (roughly 5% of its investment assets).

What is The Morning Sun Foundation's EIN?

The Morning Sun Foundation's EIN (Employer Identification Number) is 52-1907428. IRS Form 990 filing data is available on this page for 2020–2024.

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

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