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LEON A & ESTHER F BLUM FOUNDATION INC

EIN 94-2819074 SAN MATEO, CA

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Revenue 2023
$308,247
Expenses 2023
$608,248

Program services were 91.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
Z99Z
Classification
1000
Street
1528 S EL CAMINO REAL STE 306

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2023

Mission

THE BLUM FOUNDATION IS A NONPROFIT BENEFIT CORPORATION ORGANIZED TO ENCOURAGE AND PROMOTE EDUCATION THROUGH VOLUNTARY GRANTS, SCHOLARSHIPS, OR STUDENT LOANS WHICH AID WORTHY STUDENTS REGISTERED AT THE THREE ACCREDITED LAW SCHOOLS LOCATED WITHIN THE CITY AND COUNTY OF SAN FRANCISCO.

  • THE SOLE PURPOSE OF THE FOUNDATION IS TO DISBURSE THE AVAILABLE INTEREST FROM THE ESTATE OF LEON A. BLUM, DECEASED, AMONG THE FOLLOWING THREE LAW SCHOOLS LOCATED WITHIN THE CITY AND COUNTY OF SAN FRANCISCO ON AN ANNUAL BASIS:UNIVERSITY OF SAN FRANCISCO LAW SCHOOLGOLDEN GATE UNIVERSITY SCHOOL OF LAWUC LAW SAN FRANCISCOTHE AMOUNT OF FUNDS INVOLVED ARE BASED UPON THE DISCRETIONARY JUDGMENT OF THE TRUSTEES.

    Expenses $557,630 · Grants $557,630

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Officers and directors · 2023

As listed in Part VII of the 2023 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Susan Freiwald

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • David Faigman

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • Bruce M Lubarsky

    OFFICER

    Total calculated
    $0
    Hours/week
    1
  • David G Finkelstein

    OFFICER

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

  • 2023
    Revenue
    $308,247
    Expenses
    $608,248
    Contributions
    $0
    Grants paid
    $557,630
  • 2022
    Revenue
    $343,428
    Expenses
    $579,640
    Contributions
    $0
    Grants paid
    $525,781

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $591,611
    Expenses
    $649,270
    Assets (EOY)
    $10,718,997
  • 2020 · 990

    Revenue
    $1,466,651
    Expenses
    $1,016,952
    Assets (EOY)
    $13,031,926
  • 2019 · 990

    Revenue
    $347,940
    Expenses
    $961,558
    Assets (EOY)
    $11,192,962
  • 2018 · 990

    Revenue
    $505,174
    Expenses
    $794,609
    Assets (EOY)
    $12,244,478
  • 2017 · 990

    Revenue
    $464,783
    Expenses
    $917,825
    Assets (EOY)
    $12,599,884
  • 2016 · 990

    Revenue
    $345,700
    Expenses
    $669,529
    Assets (EOY)
    $12,577,275
  • 2015 · 990

    Revenue
    $352,306
    Expenses
    $607,220
    Assets (EOY)
    $12,032,430
  • 2014 · 990

    Revenue
    $1,791,597
    Expenses
    $591,226
    Assets (EOY)
    $13,439,049
  • 2013 · 990

    Revenue
    $5,818,334
    Expenses
    $1,276,825
    Assets (EOY)
    $12,548,129
  • 2012 · 990

    Revenue
    not reported
    Expenses
    $652,637
    Assets (EOY)
    $10,981,860

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

Where these grants went next →

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 11 November 2026, under deductibility SOUNK.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2023, the newest we have parsed for this organization.