Theodore and Doris Lee

Private foundation · Grantmaker Las Vegas, NV EIN: 27-2531820

Theodore and Doris Lee is a private foundation, based in Las Vegas, NV. IRS filing data is available from 2020 through 2025. As of 2025, the organization holds $1.4M in total assets. In 2025, it awarded 6 grants totaling $318K. Net investment income was $25K.

Theodore and Doris Lee at a glance

In short: Theodore and Doris Lee gave $318K across 6 grants in 2025 (avg $53K), mostly in Massachusetts. Source: 2025 IRS Form 990-PF.

Annual giving (2025)
$317,500
-13.6% vs 2024
Grants made (2025)
6
-14.3% vs 2024
Average grant
$52,917
+0.8% vs 2024
Median grant
$27,500
Total assets
$1,360,890
+13.8% vs 2024
Primary geography
Massachusetts (68% of itemized 2025 grant dollars)
Latest 990 filing
Form 990-PF, 2025 View filing

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

Who Theodore and Doris Lee funds

How this funder distributes its grants

Top Recipients

Top 5 recipients in 2025

President & Fellows of Harvard College - RSO: $200KPresident & Fellows of HarvardCollege - RSO$200KSt Paul's School: $30KSt Paul's School$30KUnited Way of Southern Nevada: $25KUnited Way of Southern Nevada$25KSquashbusters Inc: $15KSquashbusters Inc$15KLas Vegas Metropolitan Police Department Foundation: $13KLas Vegas Metropolitan PoliceDepartment Foundation$13K

The largest 2025 recipient was President & Fellows of Harvard College - RSO ($200K). Together the top 5 received $283K.

Organizations only. It also paid 1 individual scholarship ($35,000), which are not listed by name.

Grant Size Distribution

28 grants across all recorded years

15<$50K5$50–100K6$100–250K$250–500K2$500K–1M$1–5M$5M+

The most common grant size was under $50K: 15 grants of 28 (54%).

Geographic Focus

Where this funder awards grants

Grant Distribution by State

7states

Share of 2025 grant dollars across all 6 itemized grants.

Cities

Las VegasSan FranciscoDorchesterConcordAlamoNew YorkRoxbury CrossingArlingtonBostonDenverLos Angeles

How Theodore and Doris Lee gives

  • Giving held roughly steady from 2022 to 2025 (+4%). Method
  • In 2025 it paid out 533% of its IRS minimum distribution (the 5% rule). 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

$0$2M$4M$6M8 grants2020 5 grants2021 4 grants2022 6 grants2023 7 grants2024 6 grants2025

From 2020 to 2025, annual grant giving ranged from $304K (2022) to $4.6M (2020). In 2025 it made 6 grants totaling $318K.

Grants by year

Grant recipients and amounts by year

RecipientPurposeAmount
President & Fellows of Harvard College - RSO Dorchester, MAGeneral Support$200,000
1 individual scholarship Recipients not named —$35,000
St Paul's School Concord, NHGeneral Support$30,000
United Way of Southern Nevada Las Vegas, NVGeneral Support$25,000
Squashbusters Inc Roxbury Crossing, MAGeneral Support$15,000
Las Vegas Metropolitan Police Department Foundation Las Vegas, NVGeneral Support$12,500
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Financial History

Multi-year comparison from IRS filings

Figures from IRS filings, by filing year
Filing yearTotal AssetsRevenueExpensesGrants paidGrantsQualifying DistributionsNet Investment IncomeDistributable Amount
2025$1,360,890$406,141$327,607$317,5006$321,120$25,441$60,257
2024$1,195,378$375,213$375,847$367,5007$370,722$41,252$62,134
2023$1,125,248$298,874$844,237$836,4976$836,497$24,695$64,719
2022$1,449,635$444,021$312,479$304,0004$304,000$44,581$75,915
2021$1,628,921$605,608$888,703$880,0005$880,000$46,849$105,029
2020$1,888,074$519,438$4,592,959$4,589,8628—$315$257,437

Under IRS private-foundation payout rules, Theodore and Doris Lee reported a distributable amount of $60K for 2025 — the minimum it must pay out in qualifying distributions.

Leadership & Key People

Officers and directors from IRS filings

Theodore and Doris Lee is led by Gregory T. H. Lee, President since 2023 (on filings since 2020); none of the 2 officers listed in 2025 report compensation.

Officers on the 2025 filing

  • Gregory T. H. Lee

    President

    President & Treasurer → President, 2023

    On filings since 2020

    0.5 hrs/week

    No compensation reported

  • James A. Barrett Jr.

    Treasurer

    On filings since 2023

    0.5 hrs/week

    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 Theodore and Doris Lee

How much does Theodore and Doris Lee give each year?

Theodore and Doris Lee gave $318K across 6 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $368K across 7 grants.

What is Theodore and Doris Lee's typical grant size?

Theodore and Doris Lee's median grant in 2025 was $27,500, and its average grant was $52,917, across 6 grants on its 2025 IRS Form 990-PF.

Where does Theodore and Doris Lee give grants?

Theodore and Doris Lee gives mostly in Massachusetts: 68% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The next largest states were Nevada (12%) and New York (11%). The most frequent recipient cities were Las Vegas, NV (2 grants).

Does Theodore and Doris Lee give general operating support?

Yes: 83% of Theodore and Doris Lee's 2025 grants with a stated purpose (5 of 6) were for general or operating support, per its 2025 IRS Form 990-PF.

Who are Theodore and Doris Lee's largest grantees?

Theodore and Doris Lee's largest 2025 grantees include President & Fellows of Harvard College - RSO ($200,000), St Paul's School ($30,000) and United Way of Southern Nevada ($25,000), according to its 2025 IRS Form 990-PF. It also paid 1 individual scholarship ($35,000), which are not listed by name. Together they received 80% of its itemized 2025 grant dollars.

How large is Theodore and Doris Lee?

Theodore and Doris Lee reported $1.4M in total assets on its 2025 IRS Form 990-PF. It paid out $321K in qualifying distributions that year, against a required minimum of $60K (roughly 5% of its investment assets).

What is Theodore and Doris Lee's EIN?

Theodore and Doris Lee's EIN (Employer Identification Number) is 27-2531820. 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.

Data update history

(7)

When this profile's IRS filing data changed on Grantable

  1. Updated Form 990-PF for fiscal year 2020 (received by the IRS November 15, 2021)
  2. Updated Form 990-PF for fiscal year 2021 (received by the IRS November 14, 2022)
  3. Updated Form 990-PF for fiscal year 2022 (received by the IRS May 11, 2023)
  4. Updated Form 990-PF for fiscal year 2023 (received by the IRS May 14, 2024)
  5. Updated Form 990-PF for fiscal year 2024 (received by the IRS May 15, 2025)
  6. Updated Form 990-PF for fiscal year 2025 (received by the IRS April 15, 2026)
  7. IRS filings on file for fiscal years 2020–2025

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The filing figures on this page are open data under CC BY 4.0. About GrantGraph Open

Figures come from Theodore and Doris Lee's IRS filings (methodology). AI-written summaries, news items and logos are not covered by the open licence. Spot an error? Email hello@grantable.co.

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