The Samuel J & Ethel Lefrak
The Samuel J & Ethel Lefrak is a private foundation, based in Wilmington, DE. IRS filing data is available from 2020 through 2024. As of 2024, the organization holds $9.6M in total assets. In 2024, it awarded 4 grants totaling $293K. Net investment income was $233K.
The Samuel J & Ethel Lefrak at a glance
In short: The Samuel J & Ethel Lefrak gave $293K across 4 grants in 2024 (avg $73K), mostly in New York. Source: 2024 IRS Form 990-PF.
- Annual giving (2024)
- $293,000
- +67.4% vs 2023
- Grants made (2024)
- 4
- +0.0% vs 2023
- Average grant
- $73,250
- +67.4% vs 2023
- Median grant
- $37,500
- Total assets
- $9,628,992
- -2.5% vs 2023
- Primary geography
- New York (74% of itemized 2024 grant dollars)
- Latest 990 filing
- Form 990-PF, 2024 View filing
Data from IRS Form 990-PF, 2024; updated September 2026.
Who The Samuel J & Ethel Lefrak funds
How this funder distributes its grants
Top Recipients
Top 4 recipients in 2024
The largest 2024 recipient was Barnard Collegebarnard Development Cash ($200K). Together the top 4 received $293K.
Grant Size Distribution
21 grants across all recorded years
The most common grant size was under $50K: 9 grants of 21 (43%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of 2024 grant dollars across all 4 itemized grants.
Cities
How The Samuel J & Ethel Lefrak gives
- Giving held roughly steady from 2021 to 2024 (−10%). Method
- In 2024 it paid out 67% 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.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2020 to 2024, annual grant giving ranged from $90K (2022) to $355K (2020). In 2024 it made 4 grants totaling $293K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Barnard Collegebarnard Development Cash New York, NY | Religious, Charitable, Scientific, Literary, Educational | $200,000 |
| Jersey City Medical Center Jersey City, NJ | Religious, Charitable, Scientific, Literary, Educational | $50,000 |
| Simon Wiesenthal Center Inc Miami Beach, FL | Religious, Charitable, Scientific, Literary, Educational | $25,000 |
| Jewish National Fund - USA Rockville Centre, NY | Religious, Charitable, Scientific, Literary, Educational | $18,000 |
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Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income | Distributable Amount |
|---|---|---|---|---|---|---|---|---|
| 2024 | $9,628,992 | $134,597 | $380,260 | $293,000 | 4 | $332,469 | $232,950 | $493,986 |
| 2023 | $9,874,655 | $6,651,374 | $273,588 | $175,000 | 4 | $220,160 | $110,434 | $368,852 |
| 2022 | $3,496,869 | $38,287 | $176,706 | $90,000 | 3 | $128,508 | — | $165,712 |
| 2021 | $3,641,598 | $371,142 | $429,331 | $325,000 | 4 | — | $302,754 | $195,726 |
| 2020 | $3,699,787 | $135,778 | $475,585 | $355,000 | 6 | — | $51,252 | $215,434 |
Under IRS private-foundation payout rules, The Samuel J & Ethel Lefrak reported a distributable amount of $494K for 2024 — the minimum it must pay out in qualifying distributions.
Leadership & Key People
Officers and directors from IRS filings
The Samuel J & Ethel Lefrak's 2024 filing lists 2 officers; none of the 2 officers listed in 2024 report compensation.
Officers on the 2024 filing
Brian McLean
Director & Executive Vice President
Director & Secretary → Director & Executive Vice President, 2023
On filings since 2022
5 hrs/week
No compensation reported
Joshua Grant
Director
On filings since 2023
5 hrs/week
No compensation reported
Former officers (4)
- Former: Jay McHugh (2023–2024) — Director & Vice President · Filing note: Ended 10/2024
- Former: Thomas A. Varley (2020–2023) — Director & President · Filing note: Ended 62023
- Former: Linda Durso (2020–2022) — Treasurer · Filing note: Ended 112022
- Former: Heather M. Drysdale (2020–2021) — Director & Secretary · Filing note: Ended 82021
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 Samuel J & Ethel Lefrak
How much does The Samuel J & Ethel Lefrak give each year?
The Samuel J & Ethel Lefrak gave $293K across 4 grants in 2024, according to its 2024 IRS Form 990-PF. In 2023 it gave $175K across 4 grants.
What is The Samuel J & Ethel Lefrak's typical grant size?
The Samuel J & Ethel Lefrak's median grant in 2024 was $37,500, and its average grant was $73,250, across 4 grants on its 2024 IRS Form 990-PF.
Where does The Samuel J & Ethel Lefrak give grants?
The Samuel J & Ethel Lefrak gives mostly in New York: 74% of the grant dollars itemized on its 2024 IRS Form 990-PF went to recipients there. The next largest states were New Jersey (17%) and Florida (9%).
Does The Samuel J & Ethel Lefrak give general operating support?
Not in 2024: none of the 4 grants with a stated purpose on The Samuel J & Ethel Lefrak's 2024 IRS Form 990-PF were described as general or operating support. Recurring purposes include "Religious, Charitable, Scientific, Literary, Educational" (4 grants).
How large is The Samuel J & Ethel Lefrak?
The Samuel J & Ethel Lefrak reported $9.6M in total assets on its 2024 IRS Form 990-PF. It paid out $332K in qualifying distributions that year, against a required minimum of $494K (roughly 5% of its investment assets). Falling short in one year is not a violation: foundations have until the end of the next year to meet the minimum.
What is The Samuel J & Ethel Lefrak's EIN?
The Samuel J & Ethel Lefrak's EIN (Employer Identification Number) is 11-2994768. 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.
Data update history
(1)
When this profile's IRS filing data changed on Grantable
- IRS filings on file for fiscal years 2020–2024
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