Up in Smoke Foundation
Up in Smoke Foundation is a private foundation, based in Naples, FL. IRS filing data is available from 2020 through 2024. As of 2024, the organization holds $12.1M in total assets. In 2024, it awarded 4 grants totaling $1.6M. Net investment income was $649K.
Up in Smoke Foundation at a glance
In short: Up in Smoke Foundation gave $1.6M across 4 grants in 2024 (avg $397K), mostly in Minnesota. Source: 2024 IRS Form 990-PF.
- Annual giving (2024)
- $1,586,263
- +139.1% vs 2023
- Grants made (2024)
- 4
- +0.0% vs 2023
- Average grant
- $396,566
- +139.1% vs 2023
- Median grant
- $278,132
- Total assets
- $12,086,926
- +6.8% vs 2023
- Primary geography
- Minnesota (95% 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 Up in Smoke Foundation funds
How this funder distributes its grants
Top Recipients
Top 3 recipients in 2024
The largest 2024 recipient was Friends of the 261 ($1.5M across 2 grants). Together the top 3 received $1.6M.
Grant Size Distribution
50 grants across all recorded years
The most common grant size was under $50K: 42 grants of 50 (84%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of 2024 grant dollars across all 4 itemized grants.
Cities
How Up in Smoke Foundation gives
- Giving grew 754% from 2021 to 2024. Method
- In 2024 it paid out 278% 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
From 2020 to 2024, annual grant giving ranged from $125K (2020) to $1.6M (2024). In 2024 it made 4 grants totaling $1.6M.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Friends of the 261 Minneapolis, MN | General Support | $1,000,000 |
| Friends of the 261 Minneapolis, MN | General Support | $500,000 |
| Endurance II Atlantic Shackleton Global Foundation-Galway Ocean Sport Club | General Support | $56,263 |
| The University of Notre Dame Notre Dame, IN | General Support | $30,000 |
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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 | $12,086,926 | $2,264,191 | $1,825,227 | $1,586,263 | 4 | $1,586,263 | $649,183 | $569,934 |
| 2023 | $11,319,193 | $8,520,265 | $698,844 | $663,333 | 4 | $663,333 | $85,250 | $453,593 |
| 2022 | $3,373,217 | $-192,235 | $1,185,038 | $1,148,333 | 5 | $1,152,366 | $46,799 | $194,675 |
| 2021 | $4,707,921 | $60,852 | $239,421 | $185,828 | 21 | $194,794 | $88,268 | $243,024 |
| 2020 | $4,875,278 | $5,000,028 | $124,750 | $124,750 | 16 | — | $28 | — |
Under IRS private-foundation payout rules, Up in Smoke Foundation reported a distributable amount of $570K for 2024 — the minimum it must pay out in qualifying distributions.
Leadership & Key People
Officers and directors from IRS filings
Up in Smoke Foundation is led by John J. Gray, Trustee on every filing since 2020 — the only officer listed, and uncompensated.
Officers on the 2024 filing
John J. Gray
Trustee
On filings since 2020
1 hr/week
No compensation reported
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 Up in Smoke Foundation
How much does Up in Smoke Foundation give each year?
Up in Smoke Foundation gave $1.6M across 4 grants in 2024, according to its 2024 IRS Form 990-PF. In 2023 it gave $663K across 4 grants.
What is Up in Smoke Foundation's typical grant size?
Up in Smoke Foundation's median grant in 2024 was $278,132, and its average grant was $396,566, across 4 grants on its 2024 IRS Form 990-PF.
Where does Up in Smoke Foundation give grants?
Up in Smoke Foundation gives mostly in Minnesota: 95% of the grant dollars itemized on its 2024 IRS Form 990-PF went to recipients there. The most frequent recipient cities were Minneapolis, MN (2 grants).
Does Up in Smoke Foundation give general operating support?
Yes: 100% of Up in Smoke Foundation's 2024 grants with a stated purpose (4 of 4) were for general or operating support, per its 2024 IRS Form 990-PF.
How large is Up in Smoke Foundation?
Up in Smoke Foundation reported $12.1M in total assets on its 2024 IRS Form 990-PF. It paid out $1.6M in qualifying distributions that year, against a required minimum of $570K (roughly 5% of its investment assets).
What is Up in Smoke Foundation's EIN?
Up in Smoke Foundation's EIN (Employer Identification Number) is 85-4092652. 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
Live grants for the work Up in Smoke Foundation funds
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Figures come from Up in Smoke Foundation'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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