2026-08-26T08:54:42-07:00 2025-12-31 811489821 HEALY AND ASSOCIATES 1200 CONCORD AVE STE 250 CONCORD CA 94520 990 2025-01-01 883311531 Cambodian Childrens Fund Endowment CAMB 3104969931 2309 Santa Monica Blvd 833 Santa Monica CA 90404 Benjamin Lucas Treasurer 2026-08-26 true Hasina Sabrina Chowdhury P03013259 9256030800 2025 2025-03-06 01:10:19Z Samuel Robinson 2309 Santa Monica Blvd 833 Santa Monica CA 90404 2778707 false X N/A X 2022 CA The Cambodian Childrens Fund Endowment (CCFE) was established to grow investment portfolios and utilize the returns to exclusively support the activities of the Cambodian Childrens Fund (CCF) whenever funding needs arise (Cont. on Sch O). 3 3 0 5 0 2050200 2002000 0 807124 776707 0 2857324 2778707 0 0 0 0 0 16479 13689 16479 13689 2840845 2765018 22688873 27871911 1601 113 22687272 27871798 The Cambodian Childrens Fund Endowment (CCFE) was established to grow investment portfolios and utilize the returns to exclusively support the activities of the Cambodian Childrens Fund (CCF) whenever funding needs arise. This initiative is a cornerstone of CCFs strategy to ensure long-term financial sustainability. Additionally, we have successfully engaged donors to contribute to this endeavor, further strengthening CCFs fiscal resilience.The portfolio's total value stood at $27.8 million as of December 31th, 2025, generating net returns of $3.18 million or 12.9%, in 2025. false false Purpose of the EndowmentThe Cambodian Childrens Fund Endowment (CCFE or the Endowment) was established to provide long-term, sustainable financial support to Cambodian Childrens Fund (CCF) in furtherance of its charitable and educational mission.The purpose of the Endowment is two-fold:First, to serve as a financial reserve or rainy day fund, providing stability and continuity of funding during periods of economic stress, fundraising disruption, or unexpected operating needs.Second, to be in a position to progressively support a significant portion of CCFs regular operating budget, defined as 50% or greater, over the long termparticularly in anticipation of a future period, currently expected to be approximately 10 years, when CCFs primary fundraiser may be less able to maintain current levels of fundraising activity.In furtherance of these objectives, CCFE has established a long-term target corpus of approximately $100 million, which the Board believes would allow the Endowment to provide meaningful, sustainable support to CCFs operations while maintaining long-term financial resilience. It is anticipated that this target will be achieved through a combination of reinvested investment returns and ongoing charitable contributions, subject to market conditions and periodic Board review. Guiding PrinciplesCCFE exists and its assets are managed solely to maintain and advance CCFs long term charitable mission.CCFEs investment and distribution decisions should balance the current needs of CCF and the need to cover unforeseen events with long term sustainability of the organizations mission.CCFE is operated consistent with maintaining public charity status as a California Public Benefit Organization.CCFE governance emphasizes active oversight and prudent stewardship balancing attractive potential returns without undue risk of loss. Investment Policy Investment ObjectiveThe Endowment seeks long-term real capital growth while maintaining a risk profile consistent with its charitable purpose and distribution objectives. Investment StrategyThe Endowment will be invested in a diversified portfolio appropriate for a long-term institutional investor.Long-Term Return AssumptionFor planning purposes, CCFE assumes a target nominal long-term investment return of approximately 9%, net of fees and prior to distributions. This assumption is used solely for long-term planning and does not represent a guarantee of future results.Distribution PolicyNear-Term Distribution Approach (Build Phase)During the current build phase, absent a change in circumstances at CCF, CCFE will make regular but measured distributions given the focus on reinvestment of returns to grow the Endowment. For the 2026 fiscal year, CCFE plans to issue semi-annual distributions totaling $100,000 annually, representing approximately 0.36% of Endowment assets as of December 31, 2025.All distributions are made as unrestricted charitable support to Cambodian Childrens Fund.Rationale for Predominant ReinvestmentCCFE reinvests a substantial portion of annual returns in order to:Progress toward the Endowments long-term target corpus of approximately $100 million.Build capacity to support a significant portion of CCFs operating budget.Provide financial resilience during periods of stress or transition.This reinvestment approach is intentional, mission-driven, and reviewed annually.Transition to Steady-State Distribution PolicyAs the Endowment grows toward its long-term target corpus, CCFE anticipates that it will assume an increasingly significant role in supporting CCFs operations. Over time, the Endowment is intended to have the capacity to support 50% or more of CCFs regular operating budget, subject to Endowment size, investment performance, and Board discretion.Once the Board determines the Endowment has reached sufficient scale, CCFE intends to adopt a steady-state annual spending policy of approximately 35% of a trailing multi-year average market value.Governance and ReviewThe Board is responsible for oversight of investment performance, distribution decisions, and alignment with charitable purpose. This policy will be reviewed at least annually, and the Board will periodically reassess the appropriateness of the Endowments target corpus and distribution policy. CCFE's board of directors consists of three voting members. No donor to CCFE, including Cambodian Children's Fund (CCF) or Cambodia Children's Fund Australia (CCF Australia), has the right to appoint or remove a majority of CCFE's board, and no single donor or its representatives otherwise control the board. The majority of CCFE's board are members of the public who are disinterested from CCFE as well as CCF and CCF Australia. CCFE carefully adheres to its written conflict-of-interest policy when applicable, including regarding distributions to or transactions with CCF or CCF Australia. Investment and distribution decisions are made by the full board acting in its fiduciary capacity to advance CCFE's exempt purpose. true true false false false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false false true false false false false false false false true false false false true 0 0 false 0 false false false false false false false 0 false false false false false false false X 3 3 false false false false false false false false false false false true true true true true true true true false CA X Cambodian Children's Fund Endo 3104969931 2309 Santa Monica Blvd Ste 833 Santa Monica CA 90404 X Samuel Robinson Board Chair 2.00 0.00 X X 0 0 0 Savy Lach Secretary 3.00 0.00 X X 0 0 0 Benjamin Lucas Treasurer 2.00 0.00 X X 0 0 0 0 false false false 0 2002000 2002000 0 776707 776707 0 0 0 0 0 0 0 0 2778707 776707 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 13368 13368 0 0 0 0 0 0 0 0 0 0 0 0 Dues and subscriptions 321 321 0 13689 0 13689 0 771 1344 0 0 0 0 0 0 0 0 0 0 22688102 27870567 0 0 0 22688873 27871911 1601 113 1601 113 X 500 500 22686772 27871298 22687272 27871798 22688873 27871911 2765018 2419508 X false true X true false X 15000500 2000000 2050200 2002000 21052700 0 0 15000500 2000000 2050200 2002000 21052700 14535596 6517104 583665 807124 776707 2167496 0 0 23220196 X 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 27870567 5203261 2419508 5046 2424554 2778707 2778707 18735 5046 5046 13689 13689 Savy Lach Secretary false Schedule L, Part V Supplemental Information The COO of Cambodian Children's Fund serves on the Board of Directors as Secretary of CCFE. Form 990, Part VI, Section B, Line 11b The tax return is prepared by an outside accounting firm. After completion of said returns, the organization is sent a draft of the tax returns to be reviewed and examined. The organization makes copies of the returns and distributes to those individuals charged with governance. Those individuals at that time can review and if applicable discuss any line items in the return with the accountant who has prepared the return. If all items are found to be acceptable, an authorization is signed and provided to authorize the outside accounting firm to process, sign and provide copies of the returns to be filed (paper or electronically) with the designated governmental agencies. The tax returns are then signed by the organization, stamped and mailed with certified return receipt or the signed form 8879 is provided to the outside accounting firm allowing electronic filing. Form 990, Part VI, Section B, Line 12c The Conflict of interest policy was widely discussed and approved by the board. All board members and volunteers signed the policy and declared. Form 990, Part VI, Section B, Line 15a No staff nor volunteers are paid. Form 990, Part VI, Section B, Line 15b No staff nor volunteers are paid. Form 990, Part VI, Section C, Line 19 Governing documents are available for public inspection at the principal place of business.The conflict of interest policy and the organization's financial statements are available upon request. Cambodian Childrens Fund 2309 Santa Monica Blvd Ste 833 Santa Monica CA 90404 200764162 Charitable Aid CA 501C3 7 N/A false false false true false false false false false false false false false false false false false false false false Cambodian Childrens Fund c 2000000 Grant