The Willow Foundation

Foundation · Grantmaker New York, NY EIN: 91-1907445

The Willow Foundation is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in New York, NY. IRS filing data is available from 2020 through 2024. As of 2024, the organization holds $131K in total assets. In 2024, it awarded 5 grants totaling $30K. Net investment income was $28K.

Key facts about The Willow Foundation

EIN: 91-1907445
Latest 990 filing: Form 990-PF, 2024
Annual giving (2024): $30,000
Grants made (2024): 5
Average grant: $6,000
Median grant: $4,500
Total assets: $130,811
Primary geography: California (52% of itemized 2024 grant dollars)

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

Who The Willow Foundation funds

By grant dollars, the top recipient states for The Willow Foundation's 5 itemized 2024 grants were California (52%), Arizona (33%) and New York (15%). 100% of grants with a stated purpose were for general or operating support.

How The Willow Foundation gives

Giving held roughly steady from 2021 to 2024 (+0%). Method
In 2024 it paid out 282% of its IRS minimum distribution (the 5% rule). Method

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

Next steps with The Willow Foundation

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Financial Overview

From 2024 IRS Form 990-PF · View filing

Total Assets

$131K

-4.5% YoY

Annual Giving

$30K

+0.0% YoY

Grant Count

+0.0% YoY

Avg Grant Size

$6K

+0.0% YoY

Under IRS private-foundation payout rules, The Willow Foundation reported a distributable amount of $12K for 2024 — the minimum it must pay out in qualifying distributions.

About The Willow 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 $16K (52%)

Arizona $10K (33%)

New York $5K (15%)

Share of all 5 itemized 2024 grant dollars.

States

Arizona California District of Columbia Illinois Massachusetts New York Pennsylvania Utah Virginia Washington Wisconsin

Cities

Mill ValleySanta MonicaTucsonBostonBurlingameNew YorkSeattleSouthhamptonTusconAlexandriaDarienHales CornersLincolnshireLos AngelesPhiladelphiaRentonSalt Lake CitySan FernandoStockbridgeWashington

Financial History

Multi-year comparison from IRS filings

Revenue

Expenses

Qualifying Distributions

Net Investment Income

Metric	2024	2023	2022
Total Assets	$130,811	$137,028	$161,398
Revenue	$33,247	$9,693	$20,152
Expenses	$39,373	$34,063	$35,620
Qualifying Distributions	$33,900	$32,600	$33,120
Net Investment Income	$27,774	$8,230	$18,652
Distributable Amount	$12,017	$11,255	$12,107

Data update history

When this profile's IRS filing data changed on Grantable

March 3, 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 5 recipients in 2024

Grant Size Distribution

33 grants across all recorded years

Giving History

Grant recipients and amounts by year

Among its reported 2024 grants, the largest recipients include Capuchin Franciscan Order ($10,000), Youth on Their Own ($10,000), Nat'l Resources Defense Council ($4,500).

Recipient	Purpose	Amount
CAPUCHIN FRANCISCAN ORDER Burlingame, CA	UNRESTRICTED	$10,000
YOUTH ON THEIR OWN Tucson, AZ	UNRESTRICTED	$10,000
NAT'L RESOURCES DEFENSE COUNCIL Santa Monica, CA	UNRESTRICTED	$4,500
DOCTORS WITHOUT BORDERS New York, NY	UNRESTRICTED	$4,500
SAVEABUNNY Mill Valley, CA	UNRESTRICTED	$1,000

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
James W Becker	President/Treasurer	10	—
Jane Furber Becker	Vice President/Secre	10	—
Thomas L Becker	Director	10	—
Stephen W Becker	Director	10	—
Erin M Becker	Director	10	—

Subject Areas

Focus areas based on grantmaking activity

Philanthropy, Voluntarism & Grantmaking

Frequently Asked Questions

What is The Willow Foundation?

The Willow Foundation is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in New York, NY. It holds $131K in total assets as of 2024.

How large is The Willow Foundation?

As of 2024, The Willow Foundation holds $131K in total assets with $33K in annual revenue. It awarded 5 grants totaling $30K in 2024.

Where does The Willow Foundation operate?

The Willow Foundation has awarded grants in Arizona, California, District of Columbia, Illinois, Massachusetts, New York, Pennsylvania, Utah, Virginia, Washington, Wisconsin.

What size grants does The Willow Foundation award?

In 2024, The Willow Foundation awarded 5 grants totaling $30K — an average of about $6K per grant, based on its IRS Form 990 filings.

How much is The Willow Foundation required to give away each year?

Private foundations must generally distribute about 5% of their assets annually. For 2024, The Willow Foundation reported a distributable amount of $12K on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.