Kodama Foundation

The Kodama Foundation is a newly established San Francisco private foundation that received its 501(c)(3) tax-exempt status in March 2024. With $148.5 million in assets and approximately $2.8 million distributed across 8 grantees in its inaugural year, the foundation is in the formative stage of defining its philanthropic identity — making 2025–2026 a strategically important window for prospective grantees to establish early relationships.

The single most critical fact for any grant seeker: Kodama explicitly does not accept unsolicited applications. The foundation checks the IRS designation indicating it "only makes contributions to preselected charitable organizations." This is not a procedural hurdle — it is the architectural foundation of how this organization operates. There is no online portal, no published RFP cycle, no open letter-of-inquiry window.

The 2024 grantee list — SparkSF Public Schools, Earthjustice, Center for Reproductive Rights, Obama Foundation, Data & Society Research Institute, DIA Art Foundation, 826 Valencia, and UndauntedK12 — reveals a giving philosophy centered on founder relationships with established, high-credibility organizations across education, environmental justice, reproductive rights, civic leadership, arts, and technology-society research. Every grant was designated for general operating support, signaling a preference for unrestricted funding to trusted partners rather than project-based or deliverable-driven grants.

The two known decision-makers are Sara Morishige Williams (CEO, CFO, and Secretary, $0 reported compensation — the likely primary donor and founder) and Abbey Banks, who joined as Foundation Manager in September 2024 at $141,075 annually. The foundation is registered c/o Adler & Colvin, a prominent SF-based nonprofit law and consulting firm, indicating a professionally managed operation despite its youth.

For first-time applicants, a realistic cultivation timeline is 12–24 months before a grant relationship materializes. Optimal entry points include Bay Area philanthropic networks, Philanthropy California and Northern California Grantmakers convenings, nonprofit legal community events connected to Adler & Colvin, and board-level introductions through current grantees. Organizations in the right programmatic lanes have a rare opportunity: the foundation is young enough that relationships forged now could define a multi-decade funding partnership, and the $148.5M asset base indicates substantial future giving capacity as distributions ramp toward IRS minimums.

Kodama Foundation's 2024 grantmaking — its first full year of operation — reveals a high-floor, high-conviction approach with no small exploratory grants. The 8 publicly disclosed grants ranged from $150,000 (UndauntedK12) to $750,000 (SparkSF Public Schools), with a median of $250,000 and an average of approximately $348,775. Charitable disbursements totaled approximately $2.8–$3.0M in 2024 (ProPublica reports ~$3M in charitable disbursements from the 990PF). Against $148.5M in assets, this represents a payout rate of roughly 1.9–2.0% — substantially below the 5% IRS minimum distribution threshold, meaning annual giving must increase significantly in future years.

Education (~38% of 2024 giving, ~$1.07M): The largest single category. SparkSF Public Schools received the largest individual grant ($750,000), focused on K-12 public school advocacy in San Francisco. 826 Valencia ($165,200) supports youth creative writing and literacy. UndauntedK12 ($150,000) focuses on school leadership innovation. Education is the clearest programmatic concentration in the portfolio.

Environmental and Social Justice Litigation (~36%, ~$1.0M): Earthjustice ($500,000) and Center for Reproductive Rights ($500,000) are both national litigation-focused advocacy organizations. The pairing of environmental and reproductive rights litigation suggests the founder's commitment to institutional legal advocacy strategies.

Civic Leadership and Democracy (~9%, $250K): Obama Foundation ($250,000), general support.

Technology and Society Research (~9%, $250K): Data & Society Research Institute ($250,000), a nationally recognized think tank focused on AI ethics, data governance, and technology's social implications.

Arts (~8%, $225K): DIA Art Foundation ($225,000), a major contemporary art institution with spaces in New York and New Mexico.

Geographically, San Francisco organizations received approximately $1.17M (~42%), with the balance going to New York ($975K across three grantees), Chicago ($250K), and San Diego ($150K). A standard 5% payout on $148.5M would yield approximately $7.4 million annually — more than double 2024 levels — indicating substantial room for portfolio growth.

The following foundations share Kodama's approximate asset range (~$147–149M) and NTEE classification (T22, Private Independent Foundations under Philanthropy & Grantmaking). None are direct programmatic competitors, but they provide useful context for scale and positioning:

Kodama stands out within this peer cohort for being unusually transparent: its grantee list, officer compensation, and disbursements are all traceable through 990PF filings after just one year of operation, while most comparable foundations in this range maintain substantially lower public profiles. The only peer with a public-facing website is Band Foundation (bandfoundation.org), which is worth consulting for comparison on how similarly-sized preselected-only foundations communicate externally. Kodama's 2024 payout rate (~1.9%) is below what IRS rules require for private foundations over time; prospective grantees should expect distribution levels to grow materially as the foundation matures and legal counsel ensures compliance.

The Kodama Foundation completed its inaugural year of grantmaking in 2024 — the foundation's first full operational year since receiving tax-exempt status in March 2024. The eight grants distributed represent a broad exploratory portfolio spanning six distinct issue areas, consistent with a new family foundation in the process of crystallizing its philanthropic identity.

Abbey Banks joined as Foundation Manager in September 2024, marking the foundation's transition from a founder-only operation to a professionally staffed institution. Banks previously held a role at a predecessor organization called Someland (per LinkedIn), suggesting expertise in managing founder-led family philanthropy structures. Her compensation of $141,075 is consistent with mid-market Bay Area foundation management roles.

Data & Society Research Institute's public funder acknowledgment page (datasociety.net) independently confirms the Kodama Foundation as an active grantmaker — one of the few external public confirmations of the foundation's activity identified through independent research. The $250,000 grant to Data & Society is additionally notable because it suggests awareness within AI/technology ethics research circles of Kodama as an emerging funder in that space.

No public strategic plans, annual reports, press releases, or new program announcements have been issued as of early 2026. The foundation operates with a very low external communications footprint. Notably, the website kodamafoundation.org appears to serve a separate environmental education nonprofit organization rather than the San Francisco grantmaking foundation — prospects should rely on ProPublica Nonprofit Explorer (EIN 93-2977992) and Grantmakers.io for verified 990PF data rather than web searches.

Given that Kodama Foundation exclusively funds preselected organizations, traditional application strategies do not apply. The following guidance is specific to this funder's invitation-only model:

Pursue relationship before proposal. No cold application will be accepted or acknowledged. Sara Morishige Williams and Abbey Banks are the sole known decision-makers. Map your organization's board, senior staff, and advisory council against Kodama's current grantees — any shared board members, funders, or civic relationships represent your warmest introduction paths. Organizations with existing connections to SparkSF, Earthjustice, 826 Valencia, Data & Society, or the Obama Foundation should actively pursue referrals.

Research the founder. Sara Morishige Williams serves as CEO, CFO, and Secretary with $0 compensation — the defining signal of a donor-philanthropist running a personal family foundation. Her professional background and civic engagements drive the portfolio. Research her prior roles, board memberships, and public civic presence in San Francisco and nationally to identify alignment and introduction opportunities.

Engage through the Adler & Colvin network. The foundation's legal registration at 135 Main Street, 20th Floor, San Francisco — the Adler & Colvin address — means the foundation's legal and operational advisors are deeply embedded in the Bay Area nonprofit sector. Attending Northern California Grantmakers forums, Philanthropy California convenings, and nonprofit legal CLE events where Adler & Colvin attorneys participate can surface warm introductions.

Lead with general operating support framing. Every 2024 Kodama grant was unrestricted. When an introduction is secured, do not pitch a project — present your organization's overall mission, leadership track record, financial health, and theory of long-term impact. The implicit ask should be for unrestricted support, not program funding.

Target the 2025–2027 expansion window. At a 1.9% payout rate, the foundation is under IRS pressure to distribute more. New grantee relationships formed now are likely to convert to grants in the next 2–3 years as the foundation scales toward ~$7.4M annually (5% of assets). Acting now means entering the relationship during the foundation's formative period, when early grantees can become long-term anchor partners.