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Karuna Foundation is a private corporation based in PORTLAND, OR. The foundation received its IRS ruling in 2011. The principal officer is Eric Lemelson. It holds total assets of $18.1M. Annual income is reported at $113K. Total assets have grown from $5M in 2011 to $18.6M in 2024. The foundation is governed by 10 officers and trustees. Tax records are available from 2016 to 2024. The foundation primarily funds organizations in District of Columbia and Oregon. According to available records, Karuna Foundation has made 38 grants totaling $2.8M, with a median grant of $31K. Annual giving has grown from $336K in 2020 to $830K in 2023. Grantmaking activity was highest in 2022 with $1.1M distributed across 18 grants. Individual grants have ranged from $3K to $328K, with an average award of $73K. The foundation has supported 6 unique organizations. The foundation primarily supports organizations in District of Columbia, New York, Vermont, which account for 95% of all grants. Grantmaking reaches organizations across 5 states. Contributions to this foundation are tax-deductible.
Karuna Foundation operates as a strategically narrow, invitation-only private grantmaker built around a small number of deep, decade-long partnerships in Bhutan rather than an open competitive application process. Founded in 2011 by Eric Lemelson — a member of the prominent Lemelson philanthropic family — the foundation's name derives from the Sanskrit concept of compassionate action, reflecting a philosophy that wealthy developed nations bear moral responsibility for climate damage suffered by low-emission developing countries.
Partnership-only model. The foundation explicitly states on its website that it "does not consider unsolicited requests for funds." Grants are developed collaboratively with existing partners, not through RFPs or open calls. This is a deeply relational funding model: the Bhutan Foundation alone has received 25 grants totaling $1,978,942 over the recorded grant history, and the JSW Bhutan Legal Education Foundation has received 7 grants totaling $723,420. Together, two grantees account for 97% of all documented giving ($2.7M of $2.79M total), leaving $91,000 distributed across four additional recipients.
Who the foundation favors. Karuna's grantees share three defining characteristics: (1) they are Bhutan-focused or Bhutan-based, (2) they operate at the intersection of climate change mitigation/adaptation and institutional capacity building, and (3) they demonstrate ability to execute multi-year construction or education programs in a politically stable, ecologically sensitive national context. The foundation does not fund general climate advocacy, U.S.-based environmental programs, or organizations without existing Himalayan-region operations.
Relationship progression. There is no formal LOI-to-proposal-to-site-visit pipeline because no external applications are accepted. Prospective grantees must be introduced through the existing partner network, demonstrate programmatic complementarity with ongoing Karuna initiatives, and build board confidence over time. The volunteer board includes President Eric Lemelson, Julia Novy-Hildesley (with prior ties to the Lemelson Foundation), Lafcadio Cortesi (a conservation professional who departed the board in March 2022), and Holly Pruett — together reflecting deep ecological and Himalayan-region philanthropic networks.
First-time applicants. There is effectively no direct first-time applicant pathway. The realistic entry point is cultivating a relationship with the Bhutan Foundation or JSW Bhutan Legal Education Foundation and demonstrating measurable value within their existing programming. Organizational credibility in Bhutan — including NGO registration, ministry partnerships, or CSO standing — is a prerequisite for any serious consideration.
Karuna Foundation's annual giving has held remarkably stable at $1.1M–$1.4M across fiscal years 2019 through 2023, suggesting an intentional annual giving budget rather than reactive asset distribution. With total assets of $18.6M in FY2024, the IRS-mandated 5% minimum payout floor implies approximately $930,000 per year — consistently below the foundation's actual average distribution of $1.2M, indicating the foundation exceeds the minimum by roughly 25-30%.
Grant size profile. The foundation's internal profile shows a median grant of $40,000 and an average of $67,163, with amounts ranging from $3,000 to $225,000. FY2024 990 data reveals the upper range has expanded: JSW Bhutan Legal Education Foundation received a single grant of $265,089, likely reflecting a multi-year pledge completion for the law library project. Small one-time grants of $10,000 appeared in humanitarian contexts (No One Left Behind for Afghanistan aid; UN Foundation for Afghanistan humanitarian fund), but these remain exceptional outliers.
Grantee concentration. Across 38 recorded grants totaling $2,792,376, the concentration is striking: - Bhutan Foundation (DC): 25 grants, $1,978,942 — 70.9% of documented giving - JSW Bhutan Legal Education Foundation: 7 grants, $723,420 — 25.9% - International Cryosphere Climate Initiative: 3 grants, $55,000 — 2.0% - PSU Foundation: 1 grant, $15,014 — 0.5% - No One Left Behind: 1 grant, $10,000 — 0.4% - UN Foundation: 1 grant, $10,000 — 0.4%
Purpose breakdown. Legal education and library construction account for approximately 37% of documented giving; general Bhutan Foundation operating support approximately 35%; climate change programming including cryosphere research approximately 22%; and humanitarian or small-grant programs approximately 6%.
Giving trajectory. Total giving grew from $394K in FY2015 to $1.41M in FY2023 — a 3.6x increase over eight years as assets and operational maturity expanded. The gap between total giving ($1.41M in 2023) and grants paid ($829K in 2023) indicates the foundation makes multi-year pledge commitments that precede cash disbursement, a sign that partners operate under longer-term financial commitments rather than year-to-year discretionary grants.
Asset trajectory. Total assets peaked at $21.9M in FY2021 before declining to $18.6M by FY2024, driven by portfolio volatility — net investment income dropped from $1.96M in 2021 to $124K in 2023 — and the addition of a $140,000 Executive Director salary beginning in 2023. The foundation has received no outside contributions since 2015, making investment returns its sole revenue source.
Karuna Foundation occupies a mid-sized private foundation tier alongside peers with approximately $18.6M in total assets. All five database-identified peers share the NTEE code T20 (Philanthropy & Grantmaking), but most maintain minimal public profiles consistent with family foundation structures. Karuna is unusual within this peer class for its extreme thematic and geographic concentration.
| Foundation | State | Assets (2024) | Est. Annual Giving | Primary Focus | Application |
|---|---|---|---|---|---|
| Karuna Foundation | OR | $18.6M | $1.1–1.4M | Climate resilience, Bhutan | Invited partners only |
| Hexberg Family Foundation | CA | $18.6M | Not disclosed | Philanthropy & Grantmaking | Unknown — no website |
| Altamira Foundation | MA | $18.6M | Not disclosed | Philanthropy & Grantmaking | Limited public profile |
| Pamela F & Robert J Morganti Charitable Foundation | NY | $18.6M | Not disclosed | Philanthropy & Grantmaking | Unknown — no website |
| Richard Stravitz Foundation | VA | $18.6M | Not disclosed | Philanthropy & Grantmaking | Unknown — no website |
What distinguishes Karuna from its asset-matched peers is the extraordinary concentration of grantmaking: 97% of all documented giving flows to two organizations focused exclusively on one country. Most foundations of this size distribute grants across multiple issue areas and geographies. Karuna's model more closely resembles a venture-philanthropy approach or a dedicated country fund than a traditional diversified private foundation. Its $1.2M average annual giving represents approximately 6.5% of assets — modestly above the 5% IRS minimum — reflecting financial discipline. For grant seekers, this peer comparison underscores that Karuna's value is not its asset size but rather its depth of Bhutan-specific expertise and relationships, which are not transferable to other geographies.
The most significant 2024–2025 development at Karuna Foundation is the scaling of its climate-resilient housing initiative in rural Bhutan, executed in partnership with the Tarayana Foundation — a Bhutanese civil society organization founded by Her Majesty the Queen Mother Dorji Wangmo Wangchuck. Two prototype homes using locally sourced regenerative materials were nearing completion in 2024, with resident architect Matej Vacek providing technical guidance. In 2025, Karuna scaled the program to include additional home construction, training workshops, and capacity-building collaboration with Bhutan's College of Science and Technology. Over 2,000 Bhutanese families have requested housing assistance, indicating significant unmet demand. President Eric Lemelson described the initiative as exemplifying the foundation's "commitment to climate resilience and human dignity through practical, community-led solutions."
In FY2023, two major milestones marked the conclusion of the foundation's long-running legal education investment: the formal consecration of the Jigme Singye Wangchuck School of Law library campus in Paro, Bhutan — a multi-year construction project — and support for Bhutan's inaugural national pavilion and negotiating delegation at COP28 in Dubai. The latter grant reflects a newer emphasis on Bhutan's international climate diplomacy capacity.
Organizationally, 2023 brought the hiring of Lindsay Skog as the first compensated Executive Director ($140,000 salary plus $23,644 in benefits), a structural upgrade from prior volunteer-only management. The board also saw notable turnover: Lafcadio Cortesi departed in March 2022 and Brad Harrison joined in April 2022. FY2024 charitable disbursements totaled $967,956, led by JSW Bhutan Legal Education Foundation ($265,089), Bhutan Foundation (multiple grants totaling approximately $175,000), and International Cryosphere Climate Initiative ($100,000).
Karuna Foundation presents a unique challenge to grant seekers: it is a structurally closed-door funder with no application portal, no RFP cycle, and no formal pathway for new applicants. The foundation's explicit policy — "we do not consider unsolicited requests for funds" — is not a procedural formality but a core operational feature. Treating this as a conventional competitive grant program is the most common and most consequential mistake.
Pathway 1 — Partner introduction. The only documented pathway to Karuna funding is through an established partner. Organizations with existing relationships with the Bhutan Foundation (Washington, DC), JSW Bhutan Legal Education Foundation, International Cryosphere Climate Initiative, or the Tarayana Foundation should cultivate those relationships as potential introduction channels. These intermediaries have multi-year relationships with Karuna and can provide organizational credibility vouching. Begin by understanding their current programs and identifying complementary work you can contribute.
Pathway 2 — Program complementarity. Karuna invests in initiatives that fill specific gaps within its Bhutan strategy. As of 2025, the priority gap is community-level climate adaptation infrastructure — housing, training, and technology transfer. Prior gaps included legal education (now substantially addressed) and climate monitoring (HEROES program). Organizations solving a problem not addressed by current Karuna partners, specifically in Bhutan, are best positioned for eventual consideration.
Alignment language. Should you ever reach a conversation with the foundation, foreground: the climate vulnerability of high-altitude mountain communities, Bhutan's carbon-neutral status and disproportionate climate exposure, the intersection of institutional capacity and environmental resilience, and community-led implementation with Bhutanese civil society actors. Avoid generic climate framing or positioning Bhutan as an aspirational or secondary geography.
Contact approach. The only public channel is admin@karunafound.org. Use it to send a maximum two-paragraph organizational overview — not a proposal — requesting a brief introductory call. Do not attach financial documents, project budgets, or concept notes.
Optimal timing. The foundation operates on multi-year programmatic cycles. The housing resilience initiative launched in 2024 will likely dominate 2025–2027. New program areas are unlikely to open mid-cycle. Monitor karunafound.org and annual 990 filings on ProPublica for new partner additions.
Common mistakes to avoid. Do not submit through any grant database platform — none connect to Karuna's decision-making process. Do not contact board members via LinkedIn without a warm introduction. Do not position your organization as U.S.-based with Bhutan as a future interest; operational presence in-country is an implicit prerequisite.
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Smallest Grant
$3K
Median Grant
$40K
Average Grant
$67K
Largest Grant
$225K
Based on 5 grants from the most recent 990-PF filing.
Charitable costs incurred in the building of a law school library.
Expenses: $177K
Karuna Foundation's annual giving has held remarkably stable at $1.1M–$1.4M across fiscal years 2019 through 2023, suggesting an intentional annual giving budget rather than reactive asset distribution. With total assets of $18.6M in FY2024, the IRS-mandated 5% minimum payout floor implies approximately $930,000 per year — consistently below the foundation's actual average distribution of $1.2M, indicating the foundation exceeds the minimum by roughly 25-30%. Grant size profile. The foundation's.
Karuna Foundation has distributed a total of $2.8M across 38 grants. The median grant size is $31K, with an average of $73K. Individual grants have ranged from $3K to $328K.
Karuna Foundation operates as a strategically narrow, invitation-only private grantmaker built around a small number of deep, decade-long partnerships in Bhutan rather than an open competitive application process. Founded in 2011 by Eric Lemelson — a member of the prominent Lemelson philanthropic family — the foundation's name derives from the Sanskrit concept of compassionate action, reflecting a philosophy that wealthy developed nations bear moral responsibility for climate damage suffered by .
Karuna Foundation is headquartered in PORTLAND, OR. While based in OR, the foundation distributes grants to organizations across 5 states.
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| Name | Title | Compensation | Benefits | Total |
|---|---|---|---|---|
| Lindsay Skog | EXECUTIVE DIRECTOR | $140K | $17K | $157K |
| Amy Wong | DIRECTOR | $0 | $0 | N/A |
| Holly Pruett | DIRECTOR | $0 | $0 | N/A |
| Julia Novy | DIRECTOR | $0 | $0 | N/A |
| Patrick Maloney | DIRECTOR | $0 | $0 | N/A |
| Brad Harrison | DIRECTOR | $0 | $0 | N/A |
| Lisa Danzig | DIRECTOR | $0 | $0 | N/A |
| Jennifer Bruml | DIRECTOR | $0 | $0 | N/A |
| Tom Novick | SECRETARY | $0 | $0 | N/A |
| Eric Lemelson | PRESIDENT | $0 | $0 | N/A |
Total Giving
N/A
Total Assets
$18.6M
Fair Market Value
N/A
Net Worth
$18.6M
Grants Paid
N/A
Contributions
N/A
Net Investment Income
N/A
Distribution Amount
N/A
Total Revenue
$113K
990PF · 2023
Total Expenses
$1.4M
990PF · 2023
Total Assets
$18.1M
990PF · 2023
Net Assets
$18.1M
990PF · 2023
Total Grants
38
Total Giving
$2.8M
Average Grant
$73K
Median Grant
$31K
Unique Recipients
6
Most Common Grant
$25K
of 2023 grantees were first-time recipients
| Recipient | Location | Amount | Year |
|---|---|---|---|
| Jsw Bhutan Legal Education FoundationSUPPORT FOR CLIMATE CHANGE INSTITUTE AT JSW SCHOOL OF LAW | New York, NY | $250K | 2023 |
| Bhutan FoundationLEGAL EDUCATION | Washington, DC | $328K | 2023 |
| International Cryosphere Climate InitiativeGENERAL OPERATING SUPPORT | Pawlet, VT | $5K | 2023 |
| Un FoundationAFGHANISTAN HUMANITARIAN FUND | Washington, DC | $10K | 2021 |
| No One Left BehindAFGHANISTAN AID | Merrifield, VA | $10K | 2021 |
| Psu FoundationENERGY EFFICIENCY EDUCATION PARTNERSHIP | Portland, OR | $15K | 2020 |