Emerald Foundation
Private foundation · Downsview, Ontario · BN 889087565RR0001 · Foundations
Source: T3010 return, FPE 2024-12-31. Split of total expenditures ($1,032,428) as filed with the CRA.
Emerald Foundation is a private foundation based in Downsview, Ontario, classified by the CRA under foundations. In its fiscal year ending December 31, 2024, it reported $541K in revenue and $1M in expenditures. Spending exceeded revenue that year — the gap came out of reserves.
Its funding that year was roughly 10% from donations.
Compared with 2,689 grantmaking charities of similar size, its share of spending on mission — charitable programs plus grants to other charities — ranked above 86% of peers.
As a grantmaker, it reported gifts to 55 qualified donees totalling $1M in 2024, the largest being $116K to Moral Arc Foundation. Revenue has declined over its filings on record here, from $1.3M in 2020 to $541K in 2024. Its filed list of directors and trustees shows 3 names.
In its own words
Selection of and disbursements to qualified donees
Ongoing-program description from its T3010 filing, verbatim.
The ledger, 2020–2024
| Year | Revenue | Spending | Programs | Fundraising | Gifts out | Net assets |
|---|---|---|---|---|---|---|
| 2024 | $541K | $1M | — | — | $1M | $3.3M |
| 2023 | -$149K | $912K | — | — | $908K | $3.8M |
| 2022 | $290K | $1.1M | — | — | $1.1M | $4.9M |
| 2021 | $2.8M | $851K | — | — | $848K | $5.7M |
| 2020 | $1.3M | $482K | — | — | $477K | $3.7M |
Revenue printed in red where the year ran a deficit. Fiscal years by period end.
Money between charities, 2024
Granted $1M to 55 qualified donees — largest 25 shown:
- Moral Arc Foundation$116K
- N I F Canadian Charitable Trust$70K
- Small Change Fund$67K
- The Neighbourhood Group Community Services$60K
- Church of St. Stephen in the Fields$50K
- Canada Charity Partners$50K
- Makom Creative Downtown Judaism$40K
- Leket Canada$40K
- Mizrachi Organization Of Canada$36K
- Everdale Environmental Learning Centre$35K
- JSpaceCanada Foundation$30K
- Environmental Defence Canada$30K
- Canadian Association of Physicians for the Environment$30K
- Amis Canadiens du Centre Medical Sheba / Canadian Friends of Sheba Medical Center$22K
- The Heart to Heart Foundation$20K
- Shoresh Jewish Environmental Programs$20K
- Netivot Hatorah Day School$18K
- Shadowland Theatre Inc.$15K
- Holy Trinity Ethiopian Orthodox Tewahedo Church Corporation$10K
- Shalom Achshav Peace Foundation$10K
- Nature-Based Solutions Foundation$10K
- The Canadian Society for the Weizmann Institute of Science$10K
- Ethiopian Association in the Greater Toronto Area and Surrounding Regions$10K
- Lilith Foundation for the Support of Womens' Studies$10K
- Holy Trinity Ethiopian Orthodox Tewahedo Church Corporation$10K
As reported on the donors’ own T3010 qualified-donee schedules.
Directors & trustees (2024)
Rochelle Rubinstein (director); Zekiel Kaplan (director); Alisha Kaplan (director).
As listed on its 2024 return.
Check the source
Every figure on this page is from Emerald Foundation’s own T3010 filings, published by the Canada Revenue Agency. Verify against the CRA’s charities listing (search BN 889087565RR0001), or read how we compute the receipt.