The Susan & David Horowitz Foundation

Private foundation · Grantmaker Forest Hills, NY EIN: 13-3593961

The Susan & David Horowitz Foundation is a private foundation, based in Forest Hills, NY. IRS filing data is available from 2020 through 2025. In 2025, it awarded 4 grants totaling $183.

Key facts about The Susan & David Horowitz Foundation

In short: The Susan & David Horowitz Foundation gave $183 across 4 grants in 2025 (avg $45.75), mostly in New York. Source: 2025 IRS Form 990-PF.

EIN
13-3593961
Latest 990 filing
Form 990-PF, 2025
Annual giving (2025)
$183
Grants made (2025)
4
Average grant
$46
Median grant
$50
Primary geography
New York (73% of itemized 2025 grant dollars)

Data from IRS Form 990-PF, 2025; updated September 2026.

Financial Overview

From 2025 IRS Form 990-PF · View filing

Total Assets

—

-100.0% YoY

Annual Giving

$183

-63.4% YoY

Grant Count

4

+300.0% YoY

Avg Grant Size

$45.75

-90.8% YoY

Under IRS private-foundation payout rules, The Susan & David Horowitz Foundation reported a distributable amount of $8 for 2025 — the minimum it must pay out in qualifying distributions.

How The Susan & David Horowitz Foundation gives

  • Giving fell 89% from 2022 to 2025. Method
  • In 2025 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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Geographic Focus

Where this funder awards grants

Grant Distribution by State

5states

Share of 2025 grant dollars across all 4 itemized grants.

Cities

New YorkBostonBrooklynWashingtonBerkeleyFair LawnFlushingHollisLakewoodLos AngelesParamusStaten Island

Giving Over Time

Total grant dollars and number of grants per year

$0$500$1K$1.5K$2K6 grants2020 0 grants2021 5 grants2022 1 grant2023 1 grant2024 4 grants2025

From 2020 to 2025, annual grant giving ranged from $183 (2025) to $2K (2023). In 2025 it made 4 grants totaling $183.

Grant Insights

How this funder distributes its grants

Top Recipients

Top 4 recipients in 2025

Camera: $50Camera$50Hebrew Free Burial Association: $50Hebrew Free Burial Association$50Tunnel to Towers Foundation: $50Tunnel to Towers Foundation$50The Nature Conservancy: $33The Nature Conservancy$33

The largest 2025 recipient was Camera ($50). Together the top 4 received $183.

Grant Size Distribution

11 grants across all recorded years

11<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 11 grants of 11 (100%).

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
Camera Boston, MAFor Charity'sspecified Services$50
Hebrew Free Burial Association New York, NYFor Charity'sspecified Services$50
Tunnel to Towers Foundation Staten Island, NYFor Charity'sspecified Services$50
The Nature Conservancy New York, NYFor Charity'sspecified Services$33

Financial History

Multi-year comparison from IRS filings

Expenses
Qualifying Distributions
$0$1K$2K$3K2020 2021 2022 2023 2024 2025
Metric202520242023
Total Assets—$183$683
Expenses$183$500$2,025
Qualifying Distributions$183$500$2,000
Distributable Amount$8$24$126

Data update history

When this profile's IRS filing data changed on Grantable

  1. IRS filings on file for fiscal years 2020–2025

Leadership & Key People

Officers and directors from IRS filings

The Susan & David Horowitz Foundation is led by Sidney Itzkowitz, President & Trustee since 2022 (on filings since 2020); none of the 2 officers listed in 2025 report compensation.

Officers on the 2025 filing

  • Sidney Itzkowitz

    President & Trustee

    Trustee → President & Trustee, 2022

    On filings since 2020

    No compensation reported

  • Arlene Mui

    CFO

    On filings since 2022

    No compensation reported

Data from IRS Form 990 filings, 2020–2025. "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 Susan & David Horowitz Foundation

How much does The Susan & David Horowitz Foundation give each year?

The Susan & David Horowitz Foundation gave $183 across 4 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $500 across 1 grant.

What is The Susan & David Horowitz Foundation's typical grant size?

The Susan & David Horowitz Foundation's median grant in 2025 was $50, and its average grant was $46, across 4 grants on its 2025 IRS Form 990-PF.

Where does The Susan & David Horowitz Foundation give grants?

The Susan & David Horowitz Foundation gives mostly in New York: 73% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The next largest state was Massachusetts (27%). The most frequent recipient cities were New York, NY (2 grants).

Does The Susan & David Horowitz Foundation give general operating support?

Not in 2025: none of the 4 grants with a stated purpose on The Susan & David Horowitz Foundation's 2025 IRS Form 990-PF were described as general or operating support. Recurring purposes include "For Charity'sspecified Services" (4 grants).

How much is The Susan & David Horowitz Foundation required to give away each year?

Private foundations must generally distribute about 5% of their assets annually. For 2025, The Susan & David Horowitz Foundation reported a distributable amount of $8 on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.

What is The Susan & David Horowitz Foundation's EIN?

The Susan & David Horowitz Foundation's EIN (Employer Identification Number) is 13-3593961. IRS Form 990 filing data is available on this page for 2020–2025.

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

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