The Ruth & Leo David Foundation

Foundation · Grantmaker Santa Ana, CA EIN: 20-1199793

The Ruth & Leo David Foundation is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in Santa Ana, CA. IRS filing data is available from 2020 through 2024. As of 2024, the organization holds $629K in total assets. In 2024, it awarded 3 grants totaling $2.0M. Net investment income was $4K.

Key facts about The Ruth & Leo David Foundation

EIN: 20-1199793
Latest 990 filing: Form 990-PF, 2024
Annual giving (2024): $2,050,000
Grants made (2024): 3
Average grant: $683,333
Median grant: $850,000
Total assets: $628,839
Primary geography: California (90% of itemized 2024 grant dollars)

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

Who The Ruth & Leo David Foundation funds

By grant dollars, the top recipient states for The Ruth & Leo David Foundation's 3 itemized 2024 grants were California (90%) and District of Columbia (10%). None of its 3 grants with a stated purpose were described as general or operating support.

How The Ruth & Leo David Foundation gives

In 2024 it paid out well above its IRS minimum distribution (the 5% rule). Method

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

Next steps with The Ruth & Leo David Foundation

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Financial Overview

From 2024 IRS Form 990-PF · View filing

Total Assets

$629K

-69.7% YoY

Annual Giving

$2.0M

+86.4% YoY

Grant Count

+0.0% YoY

Avg Grant Size

$683K

+86.4% YoY

Under IRS private-foundation payout rules, The Ruth & Leo David Foundation reported a distributable amount of $47K for 2024 — the minimum it must pay out in qualifying distributions.

About The Ruth & Leo David Foundation

Based on IRS filings

Focus Areas

Philanthropy, Voluntarism & Grantmaking

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

California $1.9M (90%)

District of Columbia $200K (10%)

Share of all 3 itemized 2024 grant dollars.

States

California District of Columbia

Cities

Marina Del RayBeverly HillsGranada HillsLos AngelesWashington

Financial History

Multi-year comparison from IRS filings

Revenue

Expenses

Qualifying Distributions

Net Investment Income

Metric	2024	2023	2022
Total Assets	$628,839	$2,075,628	$77,554
Revenue	$605,406	$3,100,060	$32
Expenses	$2,052,195	$1,101,986	$1,721
Qualifying Distributions	$2,051,197	$1,100,993	$860
Net Investment Income	$4,409	—	—
Distributable Amount	$47,010	$13,646	$3,857

Data update history

When this profile's IRS filing data changed on Grantable

March 1, 2026 IRS filings on file for fiscal years 2020–2024

Giving Over Time

Total grant dollars and number of grants per year

Grant Insights

How this funder distributes its grants

Top Recipients

Top 3 recipients in 2024

Grant Size Distribution

7 grants across all recorded years

Giving History

Grant recipients and amounts by year

Among its reported 2024 grants, the largest recipients include Jewish Educational Trade School ($1,000,000), Friends of the Israel Defense Forces ($850,000), The Washington Institute for Near East Policy ($200,000).

Recipient	Purpose	Amount
JEWISH EDUCATIONAL TRADE SCHOOL Granada Hills, CA	JETS GIVES YOUNG JEWISH MEN THE TOOLS TO BUILD SUCCESSFUL CAREERS THROUGH A WELL-BALANCED PROGRAM OF EXCEPTIONAL JUDAIC STUDIES AND POST-SECONDARY COURSES COMBINING INDUSTRY AND EDUCATION IN A LOVING AND WARM ENVIRONMENT.	$1,000,000
FRIENDS OF THE ISRAEL DEFENSE FORCES Marina Del Ray, CA	TO ASSIST MEN AND WOMEN IN THE ISRAELI ARMED FORCES.	$850,000
THE WASHINGTON INSTITUTE FOR NEAR EAST POLICY Washington, DC	THE MISSION OF THE WASHINGTON INSTITUTE IS TO ADVANCE A BALANCED AND REALISTIC UNDERSTANDING OF AMERICAN INTERESTS IN THE MIDDLE EAST AND TO PROMOTE THE POLICIES THAT SECURE THEM.	$200,000

Leadership & Key People

Officers and directors from IRS filings

Compensation Overview

No officer or director reported compensation in the available filings.

From 2024 IRS filing

Name	Title	Hours	Compensation
Leo David	Director	5	—
Dan Wojkowski	Director	1	—

Subject Areas

Focus areas based on grantmaking activity

Philanthropy, Voluntarism & Grantmaking

Frequently Asked Questions

What is The Ruth & Leo David Foundation?

The Ruth & Leo David Foundation is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in Santa Ana, CA. It holds $629K in total assets as of 2024.

How large is The Ruth & Leo David Foundation?

As of 2024, The Ruth & Leo David Foundation holds $629K in total assets with $605K in annual revenue. It awarded 3 grants totaling $2.0M in 2024.

Where does The Ruth & Leo David Foundation operate?

The Ruth & Leo David Foundation has awarded grants in California, District of Columbia.

What size grants does The Ruth & Leo David Foundation award?

In 2024, The Ruth & Leo David Foundation awarded 3 grants totaling $2.0M — an average of about $683K per grant, based on its IRS Form 990 filings.

How much is The Ruth & Leo David Foundation required to give away each year?

Private foundations must generally distribute about 5% of their assets annually. For 2024, The Ruth & Leo David Foundation reported a distributable amount of $47K on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.

What is The Ruth & Leo David Foundation's EIN?

The Ruth & Leo David Foundation's EIN (Employer Identification Number) is 20-1199793. IRS Form 990 filing data is available on this page for 2020–2024.