LIONEL & DEBRA DLUNA FAMILY FOUNDATION

Reduce your risk when donating: see where the money actually goes.

Reduce your risk when donating: see where the money actually goes.

Cite this

Plain text LIONEL & DEBRA DLUNA FAMILY FOUNDATION. furp.org, nonprofit organization profile, tax years 2020–2025. https://furp.org/org/lionel-and-debra-dluna-family-foundation-330931291. Retrieved 2026-11-10.

APA furp.org. (n.d.). LIONEL & DEBRA DLUNA FAMILY FOUNDATION [Nonprofit organization profile; tax years 2020–2025]. Retrieved November 10, 2026, from https://furp.org/org/lionel-and-debra-dluna-family-foundation-330931291

MLA “LIONEL & DEBRA DLUNA FAMILY FOUNDATION.” furp.org, tax years 2020–2025, https://furp.org/org/lionel-and-debra-dluna-family-foundation-330931291. Accessed 10 Nov. 2026.

Retrieved 2026-11-10; covers tax years 2020–2025. Data: furp.org (index © the FURP Alliance; the records are public domain).

2025 · Form 990PF · revenue $729K · expenses $433K · assets $1.1M

EIN
33-0931291
Address
12 IVY GLN, IRVINE, CA 92620-2221
NTEE code
T20 Private Grantmaking Foundations (Philanthropy, Voluntarism and Grantmaking Foundations) published (IRS Business Master File)
Exempt type
501(c)(3): charitable, religious, educational, scientific or literary (corporation)
Ruling date
November 2000 (when the IRS recognized its exemption)
IRS status
Exempt (unconditional) (IRS Business Master File) IRS data ↗
Tax-deductible donations
Yes: listed in IRS Publication 78 (private foundation) Pub 78 ↗
Foundation status
Private non-operating foundation
Cross-check
ProPublica Nonprofit Explorer

Each tax year counts once: when a return was amended, only the latest return for that period is used below (superseded returns stay listed, greyed, under Finances).

People paid by the organization

None of the 2 people listed on these returns reported compensation from the organization. They are listed below.

Officers and directors, no compensation reported

2 people listed on the returns with $0 (or no amount) in every compensation column: current people first. Hours are as filed on the latest return each person appears on.

NameLatest titleYearsHrs/wk (latest)CompensationOrganizations
Lionel D Luna President2020-2025 1 $0 reported 1
Debra D Luna CFO Secty2020-2025 1 $0 reported 1

People by year

2025 · 2 people listed · none paid
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
Lionel D Luna President1 $0-$0 $01
Debra D Luna CFO Secty1 $0-$0 $01
2024 · 2 people listed · none paid
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
Lionel D Luna President1 $0-$0 $01
Debra D Luna CFO Secty1 $0-$0 $01
2023 · 2 people listed · none paid
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
Lionel D Luna President1 $0-$0 $01
Debra D Luna CFO Secty1 $0-$0 $01
2022 · 2 people listed · none paid
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
Lionel D Luna President1 $0-$0 $01
Debra D Luna CFO Secty1 $0-$0 $01
2021 · 2 people listed · none paid
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
Lionel D Luna President1 $0-$0 $01
Debra D Luna CFO Secty1 $0-$0 $01
2020 · 2 people listed · none paid
NameTitleHrs/wkFrom orgFrom relatedOtherTotalOrgs
Lionel D Luna President1 $0-$0 $01
Debra D Luna CFO/Secty1 $0-$0 $01

Highest-paid independent contractors

No independent contractors reported.

Who the money went to

Grants this organization reported paying: Schedule I Part II of the Form 990, or the grants-paid list on the 990-PF. Open a year for every recipient. Recipients link to their own page when the grant names an EIN we have (990-PF grants list no EIN, so those link only on an exact, unique name and state). Grants to individuals are counted; their names are not shown.

2025 · 44 grants to organizations · $419K
2024 · 0 grants to organizations · $0 · 37 grants to individuals · $254K
2023 · 0 grants to organizations · $0 · 40 grants to individuals · $138K
2022 · 0 grants to organizations · $0 · 37 grants to individuals · $106K
2021 · 0 grants to organizations · $0 · 30 grants to individuals · $102K
2020 · 0 grants to organizations · $0 · 31 grants to individuals · $45K

Negative amounts are returned or refunded grants; they are listed last and left out of the totals of grants paid.

Who gave

Contributors listed on Schedule B of the Form 990-PF: name, city and state as filed (street addresses are not shown), with total and noncash contributions for the year. A link to an organization's page is tagged Fuzzy with its name-similarity score (0 to 1) when it rests on name and state; Schedule B lists no EIN, so no link here is an exact identifier match.

2022 · 1 contributor · $19K
#ContributorTypeCity, stateTotalNoncashSource
1 Lionel Debra D'Luna Person Irvine, CA $18,581$18,581 Form 990PF Sch. B, 2022 · filing
2021 · 2 contributors · $26K
#ContributorTypeCity, stateTotalNoncashSource
2 Lionel Debra D'Luna Person Irvine, CA $15,531$15,531 Form 990PF Sch. B, 2021 · filing
1 Lionel Debra D'Luna Person Irvine, CA $10,338$10,338 Form 990PF Sch. B, 2021 · filing
2020 · 3 contributors · $24K
#ContributorTypeCity, stateTotalNoncashSource
3 Lionel and Debra D'Luna Person Irvine, CA $10,046$10,046 Form 990PF Sch. B, 2020 · filing
2 Lionel and Debra D'Luna Person Irvine, CA $7,997$7,997 Form 990PF Sch. B, 2020 · filing
1 Lionel and Debra D'Luna Person Irvine, CA $6,426$6,426 Form 990PF Sch. B, 2020 · filing

Contributors listed here are as reported on the filing. Unusual is not the same as improper. Many of these patterns have ordinary explanations. Check the filing.

Finances

Newest first. Each filing: its name on one row, its figures on the row beneath. Greyed filings are superseded by a later return for the same period and are left out everywhere else on this page.

RevenueExpensesAssetsNet assetsContributionsProgram revenueOfficer payEmployeesVolunteers
2025 · Form 990PF period ending 2025-12-31 · view filing · original 990 ↗
$728,934$433,281 $1,133,718$1,133,718 -- $0--
2024 · Form 990PF period ending 2024-12-31 · view filing · original 990 ↗
$444,705$255,993 $838,065$838,065 -- $0--
2023 · Form 990PF period ending 2023-12-31 · view filing · original 990 ↗
$137,951$138,858 $649,353$649,353 -- $0--
2022 · Form 990PF period ending 2022-12-31 · view filing · original 990 ↗
$73,770$106,611 $650,260$650,260 $18,581- $0--
2021 · Form 990PF period ending 2021-12-31 · view filing · original 990 ↗
$67,501$102,887 $683,101$683,101 $25,869- $0--
2020 · Form 990PF period ending 2020-12-31 · view filing · original 990 ↗
$75,667$46,301 $718,487$718,487 $24,469- $0--

Funders of this organization

Not reported: no grants to this organization appear in the filings we have (tax years 2010 to 2025).

Nearby + Similar BETA

Organizations like this one: what they do and who they are linked to

Same category: NTEE code and revenue

Ranked without any AI: same NTEE code first, then the same NTEE group; then revenue within 2x, 5x or 10x; then the same state; then similar name and mission text. NTEE: the IRS’s code when it lists one, otherwise FURP’s inferred code. Same state only · More (100)

OrganizationStateNTEELatest revenueLatest expensesTop-paid titleTop payWhy similar
SON FAMILY FOUNDATIONCAT20 $773,157$395,506 FOUNDER$0 Same NTEE code T20, revenue within 2x, same state, similar name
ETC FAMILY FOUNDATIONCAT20 $769,733$454,626 PRESIDENT/DIRECTOR$0 Same NTEE code T20, revenue within 2x, same state, similar name
WINN FAMILY FOUNDATIONCAT20 $712,740$0 CFO/TREAS/SEC$0 Same NTEE code T20, revenue within 2x, same state, similar name
BIG E FAMILY FOUNDATIONCAT20 $710,604$1,643,186 CEO/PRESIDENT$0 Same NTEE code T20, revenue within 2x, same state, similar name
ZOLLA FAMILY FOUNDATIONCAT20 $692,974$635,450 DIRECTOR & PRESIDENT$0 Same NTEE code T20, revenue within 2x, same state, similar name
KELLEY FAMILY FOUNDATIONCAT20 $725,219$107,612 PRESIDENT$0 Same NTEE code T20, revenue within 2x, same state, similar name
SZEKELY FAMILY FOUNDATIONCAT20 $710,846$224,386 President$0 Same NTEE code T20, revenue within 2x, same state, similar name
CAMERON FAMILY FOUNDATIONCAT20 $771,266$756,419 CEO$0 Same NTEE code T20, revenue within 2x, same state, similar name
BAGNARD FAMILY FOUNDATIONCAT20 $746,647$859,097 Trustee, Executive Director$75,000 Same NTEE code T20, revenue within 2x, same state, similar name
BIN LIN AND DAISY LIU FAMILY FOUNDATIONCAT20 $719,674$4,650,000 DIRECTOR, PRESIDENT & FOUNDATION MANAG$0 Same NTEE code T20, revenue within 2x, same state, similar name
HOLLANDER FAMILY FOUNDATIONCAT20 $693,159$554,135 FOUNDATION MANAGER$0 Same NTEE code T20, revenue within 2x, same state
FRED B LUDDY FAMILY FOUNDATION INCCAT20 $761,028$948,908 CFO$0 Same NTEE code T20, revenue within 2x, same state
WRIGHT & EVNIN FAMILY FOUNDATIONCAT20 $714,115$384,642 PRESIDENT$0 Same NTEE code T20, revenue within 2x, same state
CHEN AND TAI FAMILY FOUNDATIONCAT20 $772,530$6,300 President$0 Same NTEE code T20, revenue within 2x, same state
LEE AND LUIS LAINER FAMILY FOUNDATIONCAT20 $760,349$1,103,175 TRUSTEE$0 Same NTEE code T20, revenue within 2x, same state
FARO FOUNDATIONCAT20 $711,643$765,489 TRUSTEE$0 Same NTEE code T20, revenue within 2x, same state
PAUL AND ERIKA WHITE FAMILY FOUNDATIONCAT20 $744,352$207,956 DIRECTOR$0 Same NTEE code T20, revenue within 2x, same state
J & M FOUNDATIONCAT20 $708,154$255,033 President$0 Same NTEE code T20, revenue within 2x, same state
A&L BERG FOUNDATIONCAT20 $724,216$851,988 EXECUTIVE DIRECTOR$200,000 Same NTEE code T20, revenue within 2x, same state
YELP FOUNDATIONCAT20 $718,875$948,170 Director$0 Same NTEE code T20, revenue within 2x, same state
PLUM FOUNDATIONCAT20 $742,597$1,119,351 EXECUTIVE DIRECTOR$75,000 Same NTEE code T20, revenue within 2x, same state
A M DACHS FOUNDATIONCAT20 $708,274$901,837 PRESIDENT & DIRECTOR$0 Same NTEE code T20, revenue within 2x, same state
THE DUGAN FOUNDATIONCAT20 $705,582$46,849 Trustee$0 Same NTEE code T20, revenue within 2x, same state
SEREN FOUNDATIONCAT20 $771,198$40,673 Trustee$0 Same NTEE code T20, revenue within 2x, same state
TAMMIS DAY FOUNDATIONCAT20 $734,051$4,161,560 TRUSTEE$97,954 Same NTEE code T20, revenue within 2x, same state

Who funds organizations like this

Grantors that funded the 100 most similar organizations. Ranked by total given to them. Foundations (990-PF) and donor-advised fund sponsors only. Same matching as Funders above (by EIN, or by name for foundations).

GrantorTotal givenGrantsOrganizations fundedTypeYearsWhich ones
LEO W SEAL JR MRTL TR A IRLT 37-00013 $457,6976 1Private foundation2017–2025 LEO SEAL FAMILY FOUNDATION
ALPERT & ALPERT FOUNDATION $400,0003 1Private foundation2017–2019 RAYMOND AND BARBARA ALPERT FOUNDATION
ESB CHARITABLE FOUNDATION $350,0002 1Private foundation2023–2024 ETC FAMILY FOUNDATION
PRESIDENT AND FELLOWS OF HARVARD COLLEGE $150,0001 1DAF sponsor2016–2016 BALBACH FAMILY FOUNDATION
Frederick Hammersley Foundation $87,7001 1Private foundation2017–2017 MONIMOS FOUNDATION
SSS FOUNDATION INC $12,5002 1Private foundation2011–2012 SATHYA SAI FOUNDATION OF AMERICA
NIKI AND JOSEPH GREGORY CHARTABLE FOUNDATION $1,0001 1Private foundation2012–2012 LIGHTEN FAMILY FOUNDATION
ARTHUR I AND SUSAN MAIER FUND INC $5001 1Private foundation2020–2020 BERKSHIRE FOUNDATION
GARY AND COLETTIE@CRANSTON FAMILY CHARITABLE TRUST $2001 1Private foundation2018–2018 BORGEN FAMILY FOUNDATION
GEGAX FAMILY FOUNDATION $1001 1Private foundation2015–2015 SZEKELY FAMILY FOUNDATION

The full list · all similar organizations

Where the money went

Every expense line on each return, biggest first: Form 990 Part IX (with its program, management and fundraising columns), 990-EZ Part I, or 990-PF Part I. Event marks lines the organization itself describes as events. “Events” in each summary adds those lines, conferences and meetings, and the direct costs of fundraising events. Unusual is not the same as improper. Many of these patterns have ordinary explanations. Check the filing.

2025 · Form 990PF · $433,281 spent · pay $0 · grants $419,000 · events $0
LineAs describedTotalShare
Contributions, gifts, grants paid $419,000 96.7%
Taxes $14,281 3.3%
Total$433,281100%

View the filing

2024 · Form 990PF · $255,993 spent · pay $0 · grants $254,000 · events $0
LineAs describedTotalShare
Contributions, gifts, grants paid $254,000 99.2%
Taxes $1,993 0.8%
Total$255,993100%

View the filing

2023 · Form 990PF · $138,858 spent · pay $0 · grants $138,000 · events $0
LineAs describedTotalShare
Contributions, gifts, grants paid $138,000 99.4%
Taxes $858 0.6%
Total$138,858100%

View the filing

2022 · Form 990PF · $106,611 spent · pay $0 · grants $105,800 · events $0
LineAs describedTotalShare
Contributions, gifts, grants paid $105,800 99.2%
Taxes $811 0.8%
Total$106,611100%

View the filing

2021 · Form 990PF · $102,887 spent · pay $0 · grants $102,150 · events $0
LineAs describedTotalShare
Contributions, gifts, grants paid $102,150 99.3%
Taxes $737 0.7%
Total$102,887100%

View the filing

2020 · Form 990PF · $46,301 spent · pay $0 · grants $45,000 · events $0
LineAs describedTotalShare
Contributions, gifts, grants paid $45,000 97.2%
Taxes $1,301 2.8%
Total$46,301100%

View the filing

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