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Legum Foundation Inc. is a private corporation based in BALTIMORE, MD. The foundation received its IRS ruling in 2006. The principal officer is Thomas Karwacki. It holds total assets of $2.7M. Annual income is reported at $2.9M. Total assets have grown from $186K in 2011 to $2M in 2023. The foundation is governed by 4 officers and trustees. Tax records are available from 2019 to 2023. According to available records, Legum Foundation Inc. has made 4 grants totaling $2.1M, with a median grant of $525K. The foundation has distributed between $375K and $715K annually from 2020 to 2023. Grantmaking activity was highest in 2022 with $715K distributed across 1 grants. Individual grants have ranged from $375K to $715K, with an average award of $535K. Grant recipients are concentrated in Maryland. Contributions to this foundation are tax-deductible.
Legum Foundation Inc. is a small, closed, family-run private foundation based in Baltimore (EIN 06-1772390, IRS ruling date June 2005), governed by four part-time, uncompensated trustees — Jeffrey (deceased September 25, 2025), Michael, Harriett, and Laurie Legum. The foundation's own database record flags it as `preselected_only: true` with `application_instructions: __none__`, and its public website (legumfoundation.com) is a bare 'Launching Soon' holding page with no mission statement, program pages, or contact beyond a generic inquiry form. This is not a foundation that runs an open, competitive RFP process — it is a vehicle for the Legum family's own philanthropic relationships, built around causes the family already knows personally. The only fully itemized grant data available (FY2023 Form 990) shows exactly 4 grants totaling $2,141,036 at an average of $535,259 each, all classified 'GENERAL FUND' and all going to Maryland-based recipients — a pattern of large, unrestricted, repeat gifts to a small, stable set of institutions rather than broad small-dollar giving. Public reporting on the family's giving (Park School of Baltimore, Johns Hopkins School of Medicine, the Baltimore Museum of Art, the Kennedy Center, Heartly House) points to an interest in Baltimore-area independent education, academic medicine/neurology research, and the arts, plus at least one gift tied explicitly to nonprofit worker wages (the BMA minimum-wage gift). First-time applicants should understand that cold LOIs or portal-style applications have essentially no realistic path here: there is no listed application form, no deadline, and no staff program officer identified. The only credible entry points are (1) a warm introduction through a current grantee institution, board member, or the family's known philanthropic network (Jewish Baltimore community institutions, independent schools, Johns Hopkins Medicine), or (2) the generic contact form on legumfoundation.com, used sparingly and only to request guidance rather than to submit a full proposal. Given Jeffrey Legum's recent death, 2026 is likely a transition year for governance and giving decisions — outreach should be patient, low-pressure, and framed around long-term relationship building rather than a single funding ask.
Total giving has ranged widely year to year: $1,074,202 (2019, the ten-year high), $740,302 (2011), $846,388 (2012), $914,285 (2013), $875,390 (2015), down to $266,426 (2014) and $417,231 (2020), then $664,144 (2021), $732,511 (2022), and $395,982 (2023, the most recent year in the database). A more recent third-party snapshot (Instrumentl) reports $701,997 in total giving for tax year 2024 and $407,218 for 2025, suggesting the foundation has settled into a lower, roughly $400K-$700K annual giving band after the 2019 peak. Total assets have moved in a similarly narrow band, from a low of $186,065 (2011) to a high of $2,658,645 (current, per the foundation's own profile), reflecting periodic large contributions from the family (contributions received hit $1.6M in 2019, $2.0M in 2013, and $1.4M in 2022) rather than steady portfolio compounding alone. The only itemized grant-level data available — FY2023 — shows just 4 grants totaling $2,141,036 for an average of $535,259 per grant (note this exceeds that year's reported total_giving of $395,982, indicating the itemized statement and the summary total_giving figure are drawn from different reporting lines and should not be reconciled directly; treat the $535K figure as directionally representative of grant size, not a precise median). All 4 identifiable grants went to Maryland-based recipients, and all were coded 'GENERAL FUND' — consistent with large, unrestricted operating support to a small, stable roster of institutions rather than project-specific or programmatic grants. There is no breakdown by program area in the available data because the foundation does not publish one; qualitatively, family giving history points heavily toward independent K-12 education (Park School of Baltimore), academic medicine and neurological research (Johns Hopkins School of Medicine), the arts (Baltimore Museum of Art), and at least one gift supporting nonprofit staff wages. No geographic focus is formally declared in IRS/990 metadata, but 100% of the traceable FY2023 grant dollars stayed within Maryland, and family giving is overwhelmingly Baltimore-centric.
| Foundation | Assets | Annual Giving | Primary Focus | Application |
|---|---|---|---|---|
| Legum Foundation Inc. (MD) | $2.66M | ~$400K-$700K (recent yrs) | Baltimore arts, education, academic medicine (family-directed) | Invitation-only / no public process |
| Michael And Deborah Ratner Salzberg Family Foundation (OH) | $2.66M | Not disclosed | Philanthropy & Grantmaking (general) | Not disclosed |
| Tua Kenneth Mills Charitable Trust (CT) | $2.66M | Not disclosed | Philanthropy & Grantmaking (general) | Not disclosed |
| Cannon Family Foundation Inc. (TX) | $2.66M | Not disclosed | Philanthropy & Grantmaking (general) | Not disclosed |
| Michael Felsher Trust 2 35866 (TX) | $2.66M | Not disclosed | Philanthropy & Grantmaking (general) | Not disclosed |
| Schardt Family Foundation (NE) | $2.66M | Not disclosed | Philanthropy & Grantmaking (general) | Not disclosed |
All five peer foundations are strikingly close in asset size to Legum (within roughly $500 of each other, near $2.658M), and all share the same NTEE 'Philanthropy & Grantmaking' classification with no public website, mission statement, or disclosed application process in our data — a strong signal that Legum is not an outlier but a representative example of a common small-family-foundation archetype: closed, self-directed, personally-relationship-driven vehicles with no grantseeker-facing infrastructure. Unlike larger community or program-area foundations in the T-code space, none of these peers publish typical grant size, geographic restrictions, or funding cycles, which means comparative benchmarking on process (LOI vs. full proposal, review timeline, board meeting cadence) is not possible from public data for any foundation in this peer set — grant seekers should expect to rely entirely on personal networks and IRS 990 filings rather than a benchmarked application process.
The dominant recent event is the September 25, 2025 death of Jeffrey Alfred Legum at age 83 — a founder-generation, part-time trustee and Baltimore philanthropist who was independently known for major personal gifts to the Park School of Baltimore (over $1 million, and service as Emeritus Trustee), Johns Hopkins School of Medicine ($1.5 million in 2001 and $3 million in 2003 toward research facilities, plus a $2.5 million endowment jointly with his wife Harriet Cohn for the Jeffrey and Harriet Legum Professorship in Acute Neurological Medicine and the John W. Griffin, MD Professorship in Neurology), the Kennedy Center's REACH building construction, and a $250,000 gift to Heartly House in 2023. His wife, Harriet Cohn (listed among the foundation's trustees as Harriett Legum), was a philanthropic co-partner throughout. This leadership loss is likely to shape the foundation's direction through 2026 as the remaining trustees (Michael, Harriett, and Laurie Legum) determine continuity of giving priorities. Separately, in the arts, a gift connected to the family (reported at $110,000, originally in the 2021 timeframe) helped the Baltimore Museum of Art raise its minimum hourly wage for staff from $13.50 to $15.00 — one of the few publicly documented examples of the family's giving tied to a specific, describable program outcome rather than general operating support. No new grant programs, RFPs, staff hires, or website launches were found; legumfoundation.com remains a 'Launching Soon' placeholder with no indication of when (or whether) a public-facing grants program will be introduced. Grant seekers should treat 2026 as a wait-and-see transition period rather than a moment to expect new open funding opportunities.
There is no published application form, portal, deadline, or program officer for the Legum Foundation, and the database record explicitly marks it `preselected_only` with `application_instructions: __none__` — the realistic path to funding is relationship-based, not process-based. First, do not submit a cold LOI or generic proposal packet; with no staff to route it, unsolicited submissions to a foundation like this typically go unanswered. Second, use legumfoundation.com's contact form only as a light-touch introduction (e.g., to ask whether the foundation is currently accepting inquiries), not as a proposal delivery channel — set expectations low given the site's 'Launching Soon' status. Third, prioritize warm introductions: identify board or staff connections at institutions the family has funded before — Park School of Baltimore, Johns Hopkins School of Medicine/Johns Hopkins Medicine, the Baltimore Museum of Art, the Kennedy Center, and Heartly House — since a referral from one of these institutions, or from a mutual contact in Baltimore's Jewish philanthropic and business community, is far more likely to reach the trustees than a direct outreach attempt. Fourth, align any pitch with the family's demonstrated interests: independent K-12 education, neurological/medical research and professorships, the arts (with an evident sensitivity to nonprofit worker pay equity, as shown by the BMA wage gift), and general operating support rather than narrowly restricted project grants — all four identifiable FY2023 grants were coded 'GENERAL FUND,' suggesting the foundation prefers funding institutions' core missions over discrete initiatives. Fifth, be sensitive to timing: with founder-trustee Jeffrey Legum's death in September 2025, 2026 outreach should acknowledge this transition respectfully and avoid urgency-driven asks; a low-pressure relationship-building approach (an introductory note, an invitation to a site visit or event, sharing an annual report) is more appropriate than a formal proposal in the near term. Finally, because the foundation gives almost exclusively within Maryland (100% of the 4 traceable FY2023 grants), organizations outside the Baltimore region should not expect to be a fit regardless of program alignment.
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No program descriptions are available for this foundation. Many private foundations report program activities in their annual 990-PF filings — check the Tax Filings section below for the most recent filing.
Total giving has ranged widely year to year: $1,074,202 (2019, the ten-year high), $740,302 (2011), $846,388 (2012), $914,285 (2013), $875,390 (2015), down to $266,426 (2014) and $417,231 (2020), then $664,144 (2021), $732,511 (2022), and $395,982 (2023, the most recent year in the database). A more recent third-party snapshot (Instrumentl) reports $701,997 in total giving for tax year 2024 and $407,218 for 2025, suggesting the foundation has settled into a lower, roughly $400K-$700K annual givi.
Legum Foundation Inc. has distributed a total of $2.1M across 4 grants. The median grant size is $525K, with an average of $535K. Individual grants have ranged from $375K to $715K.
Legum Foundation Inc. is a small, closed, family-run private foundation based in Baltimore (EIN 06-1772390, IRS ruling date June 2005), governed by four part-time, uncompensated trustees — Jeffrey (deceased September 25, 2025), Michael, Harriett, and Laurie Legum. The foundation's own database record flags it as `preselected_only: true` with `application_instructions: __none__`, and its public website (legumfoundation.com) is a bare 'Launching Soon' holding page with no mission statement, progra.
Legum Foundation Inc. is headquartered in BALTIMORE, MD.
| Name | Title | Compensation | Benefits | Total |
|---|---|---|---|---|
| Jeffrey Legum | PARTTIME TRUSTEE | $0 | $0 | N/A |
| Michael Legum | PARTTIME TRUSTEE | $0 | $0 | N/A |
| Harriett Legum | PARTTIME TRUSTEE | $0 | $0 | N/A |
| Laurie Legum | PARTTIME TRUSTEE | $0 | $0 | N/A |
Total Giving
$396K
Total Assets
$2M
Fair Market Value
$2.1M
Net Worth
$2M
Grants Paid
$375K
Contributions
N/A
Net Investment Income
$106K
Distribution Amount
$121K
Total: $1.3M
Total Grants
4
Total Giving
$2.1M
Average Grant
$535K
Median Grant
$525K
Unique Recipients
1
Most Common Grant
$653K
of 2023 grantees were first-time recipients
| Recipient | Location | Amount | Year |
|---|---|---|---|
| See Attached StatementGENERAL FUND | Baltimore, MD | $375K | 2023 |