The Letterman Foundation for Courtesy and Grooming (LFCG) is a private foundation whose president and primary contributor is David Letterman. The foundation's treasurer is Fred Nigro, who has appeared on Late Show with David Letterman where he has been identified as Letterman's accountant. The foundation operates out of Nigro's Los Angeles, California offices. History LFCG was founded in August 1993 as The DL Foundation; since at least 2001, LFCG had been known as the American Foundation for Courtesy and Grooming, the name it had had when it assumed its current name in 2011. According to LFCG's tax returns (Form 990-PF), made available by the Foundation Center, for the years from 2001 through 2011, LFCG donated a total of over $9.2 million to various foundations and other organizations. During 2005, the net proceeds from online purchases of Explod-O-Pop Popcorn benefited LFCG. Recipients The following is a partial list of organizations receiving grants from the foundation, based on tax forms from 2001 through 2004, available via The Foundation Center. Indianapolis-based organizations The largest LFCG beneficiary by far is Child Advocates of Indianapolis, Indiana, a CASA affiliate — from 2001 through 2004, the organization received donations each year of between $194,000 – $290,000, with a four-year total of nearly $950,000 (over a third of LFCG's total contributions during those years). Other recipients in Indianapolis include: Broad Ripple Haverford Little League Broad Ripple High School (Letterman's alma mater) Damar Services Marion County Children's Guardian Home Indianapolis Art Center Indiana Historical Society Indiana School for the Deaf Little Red Door Cancer Agency Nineveh-Hensley-Jackson United School (in nearby Trafalgar) Protective Order Pro Bono Project Riley Children's Foundation Special Olympics of Indiana University of Indianapolis Center for Aging and Community Montana-based organizations LFCG has donated to various organizations in Montana, including: Choteau AYSO Soccer Choteau High School Choteau Youth Special Olympics Montana Wilderness Association Montana State 4-H Horse Show The Nature Conservancy of Montana Special Olympics Teton Medical Center Foundation of Choteau Yellowstone Valley Cycling Club of Billings Universities LFCG has donated to several universities: Ball State University (Letterman's alma mater) Butler University Case Western Reserve University Cornell University Rutgers University Celebrity-affiliated organizations LFCG has contributed to various foundations associated with celebrities, including: Earnhardt Family Foundation Michael J. Fox Foundation The Larry King Cardiac Foundation Paul Newman's Hole in the Wall Gang Camp Other organizations Other recipients include: American Cancer Society American Foundation for Suicide Prevention American