W D Ley Foundation
W D Ley Foundation is a private foundation based in Buffalo Center, Iowa. It provides grants for community betterment and development projects in specified Iowa communities and Bricelyn, Minnesota, including projects involving fire and ambulance services, recreation, museums, and libraries.
W D Ley Foundation at a glance
In short: W D Ley Foundation gave $25K across 32 grants in 2025 (avg $781.25), mostly in Iowa. 14% of 2025 grantees were new. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $25,000
- +0.0% vs 2024
- Grants made (2025)
- 32
- +23.1% vs 2024
- Average grant
- $781
- -18.8% vs 2024
- Median grant
- $600
- Total assets
- $510,491
- +0.2% vs 2024
- New grantees (estimate)
- 14% first-time grantees (4 of 28, 2025)
- Primary geography
- Iowa (80% of itemized 2025 grant dollars)
- Latest 990 filing
- Form 990-PF, 2025 View filing
Data from IRS Form 990-PF, 2025; updated September 2026. New grantees are estimated by matching recipient names across years (methodology).
How to apply to W D Ley Foundation
- How to Apply
-
The foundation has a grant application form. Contact Jessa Wirth at the foundation to obtain a copy. Its filing states that it does not restrict giving to preselected organizations and limits awards to the communities listed under Geographic Focus.
- Contact
Application contact: Jessa Wirth
Mailing address: 101 N Main St PO Box 507, Buffalo Center, IA 50424
Phone: (641) 562-2696
Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.
Who W D Ley Foundation funds
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2025
The largest 2025 recipient was City of Lake Mills ($2K across 2 grants). Together the top 10 received $13K.
Grant Size Distribution
135 grants across all recorded years
The most common grant size was under $50K: 135 grants of 135 (100%).
Geographic Focus
Where this funder awards grants
The foundation states that awards are geographically limited to Buffalo Center, Lakota, Lake Mills, and Britt, Iowa, and Bricelyn, Minnesota. In 2025, 80% of grant dollars went to recipients in Iowa and 20% to recipients in Minnesota.
Grant Distribution by State
Share of 2025 grant dollars across all 32 itemized grants.
Cities
Is W D Ley Foundation open to new grantees?
14%
first-time grantees, 2025
In 2025, 4 of 28 grantees (14%) were first-time recipients. First grants averaged $625; repeat grants $858. How we count
Medians: $500 first-time, $1K repeat.
- 57% of 2025 grantees were also funded in 2024. Method
- Giving held roughly steady from 2022 to 2025 (+0%). Method
- In 2025 it paid out 101% of its IRS minimum distribution (the 5% rule). Method
Estimate from itemized grant lists in IRS Form 990-PF filings (2020–2025). Recipient names are matched across years, so a renamed or misspelled grantee can look new; grants to individuals are left out. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2020 to 2025, annual grant giving ranged from $25K (2021) to $25K (2020). In 2025 it made 32 grants totaling $25K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| City of Lakota Fire Deptambulance Lakota, IA | Volunteer Fire/ Ambulance Dept Impr | $2,000 |
| City of Lake Mills Lake Mills, IA | Police Dept - Body Cameras | $1,500 |
| Bricelyn American Legion Auxillary Bricelyn, MN | Scholarships/Etc | $1,500 |
| Lake Mills Parks Recreation Lake Mills, IA | Comm Betterment | $1,000 |
| West Hancock Ambulance Service Britt, IA | Volunteer Ambulance Serv | $1,000 |
| Britt Fire Dept Britt, IA | Volunteer Fire Dept | $1,000 |
| Britt Hobo Museum Britt, IA | Comm Betterment | $1,000 |
| Bricelyn Fire Deptambulance Bricelyn, MN | Volunteer Fire Dept | $1,000 |
| City of Lakota Historical Museum Lakota, IA | Building Preservation | $1,000 |
| City of Bricelyn Bricelyn, MN | Comm Betterment | $1,000 |
Ready to take the next step with W D Ley Foundation?
Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income | Distributable Amount |
|---|---|---|---|---|---|---|---|---|
| 2025 | $510,491 | $26,895 | $26,045 | $25,000 | 32 | $25,340 | $26,555 | $25,125 |
| 2024 | $509,641 | $26,943 | $26,415 | $25,000 | 26 | $25,350 | $26,628 | $25,089 |
| 2023 | $509,113 | $26,830 | $25,995 | $25,000 | 26 | $25,350 | $26,555 | $25,050 |
| 2022 | $508,278 | $26,803 | $25,965 | $25,000 | 24 | $25,395 | $26,603 | $25,013 |
| 2021 | $507,440 | $26,705 | $25,914 | $25,000 | 27 | $25,365 | $26,525 | $24,963 |
| 2020 | $506,649 | $26,745 | $26,031 | $25,300 | 30 | — | $26,570 | $24,939 |
Under IRS private-foundation payout rules, W D Ley Foundation reported a distributable amount of $25K for 2025 — the minimum it must pay out in qualifying distributions.
Research compiled by Grantable AI from public sources. Last updated September 2026.
Mission & Focus Areas
The foundation’s filing describes its direct charitable activity as providing financial assistance to qualified organizations for community betterment and development projects. It says these grants may benefit community residents through improvements to fire departments, ambulance services, recreation and organizational opportunities, historical museums, and libraries.
Grantmaking
In 2025, the foundation made 32 grants totaling $25,000. Grants ranged from $250 to $2,000, with a median grant of $600. It also reported $25,000 in grants in both 2024 and 2023.
Among its largest reported 2025 grants were $2,000 to City of Lakota Fire Dept/Ambulance for volunteer fire and ambulance department improvements; $1,500 to City of Lake Mills for police department body cameras; and $1,500 to Bricelyn American Legion Auxiliary for scholarships and other purposes. Other listed grants included $1,000 to West Hancock Ambulance Service for volunteer ambulance service, $1,000 to Britt Fire Dept for volunteer fire services, and $1,000 to City of Lakota Historical Museum for building preservation.
Leadership & Key People
Leadership team and compensation from IRS filings
The 2025 filing lists Candy Hanna, Jessa Wirth, David Ley, Troy Armstrong, Kristin Bullerman, James Nelson, and Myron B0ekelman as officers or directors. David Ley is listed as president; Jessa Wirth as director, secretary, and treasurer; and James Nelson as director and vice president.
W D Ley Foundation is led by David Ley, President on every filing since 2020; none of the 7 officers listed in 2025 report compensation.
Officers on the 2025 filing
David Ley
President
On filings since 2020
No compensation reported
Candy Hanna
Director
On filings since 2020
No compensation reported
James Nelson
Director & Vice President
On filings since 2020
No compensation reported
Jessa Wirth
Director, Secretary & Treasurer
On filings since 2020
0.3 hrs/week
No compensation reported
Myron B0ekelman
Director
On filings since 2020
No compensation reported
Troy Armstrong
Director
On filings since 2020
No compensation reported
Kristin Bullerman
Director
On filings since 2022
No compensation reported
Former officers (1)
- Former: Gerald Molskness (2020–2021) — Director
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 W D Ley Foundation
How much does W D Ley Foundation give each year?
W D Ley Foundation gave $25K across 32 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $25K across 26 grants.
What is W D Ley Foundation's typical grant size?
W D Ley Foundation's median grant in 2025 was $600, and its average grant was $781, across 32 grants on its 2025 IRS Form 990-PF. Organizations receiving their first grant from W D Ley Foundation that year got $625 on average.
Where does W D Ley Foundation give grants?
W D Ley Foundation gives mostly in Iowa: 80% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The next largest state was Minnesota (20%). The most frequent recipient cities were Britt, IA (7 grants), Lakota, IA (6 grants), Lake Mills, IA (6 grants) and Buffalo Center, IA (6 grants).
Does W D Ley Foundation give general operating support?
Not in 2025: none of the 32 grants with a stated purpose on W D Ley Foundation's 2025 IRS Form 990-PF were described as general or operating support. Recurring purposes include "Comm Betterment" (6 grants), "Gen'l Support" (4 grants) and "Volunteer Fire Dept" (3 grants).
Who are W D Ley Foundation's largest grantees?
W D Ley Foundation's largest 2025 grantees include City of Lake Mills ($2,100 across 2 grants), City of Lakota Fire Deptambulance ($2,000) and Bricelyn American Legion Auxillary ($1,500), according to its 2025 IRS Form 990-PF. Together they received 22% of its itemized 2025 grant dollars.
How large is W D Ley Foundation?
W D Ley Foundation reported $510K in total assets on its 2025 IRS Form 990-PF. It paid out $25K in qualifying distributions that year, against a required minimum of $25K (roughly 5% of its investment assets).
What does W D Ley Foundation fund?
The foundation’s filing describes its direct charitable activity as providing financial assistance to qualified organizations for community betterment and development projects. See mission & focus areas ↑
How do I apply for a grant from W D Ley Foundation?
The foundation has a grant application form. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑
What is W D Ley Foundation's EIN?
W D Ley Foundation's EIN (Employer Identification Number) is 42-1661135. 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. Research dossier generated September 2026.
Data update history
(7)
When this profile's IRS filing data changed on Grantable
- Updated Form 990-PF for fiscal year 2020 (received by the IRS May 10, 2021)
- Updated Form 990-PF for fiscal year 2021 (received by the IRS August 1, 2022)
- Updated Form 990-PF for fiscal year 2022 (received by the IRS July 18, 2023)
- Updated Form 990-PF for fiscal year 2023 (received by the IRS July 19, 2024)
- Updated Form 990-PF for fiscal year 2024 (received by the IRS May 8, 2025)
- Added Form 990-PF for fiscal year 2025 (received by the IRS May 14, 2026)
- IRS filings on file for fiscal years 2020–2024
Live grants for the work W D Ley Foundation funds
Philanthropy, Voluntarism & Grantmaking Open opportunities, soonest deadline first.
- Nixa Affiliate Grantmaking Program Up to US $10,000 · Due October 19, 2026
- Community and School Grants $28,000 total pool; 10-15 grants expected · Due October 19, 2026
- Mary Pinola/Crescenta Valley Chamber Education Fund $500 - $5,000 for ongoing programs; up to $15,000 for Strategic Initiative Grants · Due October 19, 2026
Explore Open Grants
Browse active grant opportunities in W D Ley Foundation's focus areas in our free grants database
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W D Ley Foundation down — hundreds of funders to go?