Nonprofit · EIN 88-3311531
CAMBODIAN CHILDRENS FUND ENDOWMENT
Tax-exempt · SANTA MONICA, CA 90404
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,778,707 | $13,689 | $2,765,018 | $27,871,911 | $113 | $27,871,798 |
| December 31, 2024 | 990 | $2,857,324 | $16,479 | $2,840,845 | $22,688,873 | $1,601 | $22,687,272 |
| December 31, 2023 | 990 | $2,583,665 | $16,065 | $2,567,600 | $18,651,913 | $0 | $18,651,913 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,002,000
- Program service revenue
- $0
- Investment income
- $776,707
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Management and general (functional)
- $13,689
Balance sheet and other
- Total assets, start of year
- $22,688,873
- Total assets, end of year
- $27,871,911
- Total liabilities, end of year
- $113
- Net assets, end of year
- $27,871,798
- Net assets without donor restrictions
- $500
- Net assets with donor restrictions
- $27,871,298
- Gross receipts
- $2,778,707
- Employees
- 0
- Volunteers
- 5
- Year formed
- 2022
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Samuel Robinson | Board Chair Trustee or director, Officer | 2 | $0 |
| Savy Lach | Secretary Trustee or director, Officer | 3 | $0 |
| Benjamin Lucas | Treasurer Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Samuel Robinson | Board Chair Trustee or director, Officer | 2 | $0 |
| Savy Lach | Secretary Trustee or director, Officer | 3 | $0 |
| Benjamin Lucas | Treasurer Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Samuel Robinson | Board Chair Trustee or director, Officer | 2 | $0 |
| Savy Lach | Secretary Trustee or director, Officer | 3 | $0 |
| Benjamin Lucas | Treasurer Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 2309 SANTA MONICA BLVD 833, SANTA MONICA, CA 90404-2040
- Principal officer (990 for 2025)
- Samuel Robinson, 2309 Santa Monica Blvd 833, Santa Monica, CA 90404
- Signed the 990
- Benjamin Lucas, Treasurer
- Phone
- (310) 496-9931
- Return prepared by
- HEALY AND ASSOCIATES
California records
California keeps its own records of charities and corporations. Search them by EIN 88-3311531 or by the name CAMBODIAN CHILDRENS FUND ENDOWMENT.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
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.
Program accomplishments
- 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.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 88-3311531
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P11)
- Assets (IRS master file)
- $27,871,911
- Income (IRS master file)
- $2,778,707
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,778,707 | $13,689 | $27,871,911 | XML |
| 990 | December 2024 | $2,857,324 | $16,479 | $22,688,873 | XML |
| 990 | December 2023 | $2,583,665 | $16,065 | $18,651,913 | XML |
| 990 | December 2022 | $15,000,500 | $13,765 | $15,000,483 | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 88-3311531).
Questions about CAMBODIAN CHILDRENS FUND ENDOWMENT
- What is the EIN of CAMBODIAN CHILDRENS FUND ENDOWMENT?
- The employer identification number (EIN) of CAMBODIAN CHILDRENS FUND ENDOWMENT is 88-3311531.
- Is CAMBODIAN CHILDRENS FUND ENDOWMENT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to CAMBODIAN CHILDRENS FUND ENDOWMENT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CAMBODIAN CHILDRENS FUND ENDOWMENT file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CAMBODIAN CHILDRENS FUND ENDOWMENT due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CAMBODIAN CHILDRENS FUND ENDOWMENT last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of CAMBODIAN CHILDRENS FUND ENDOWMENT?
- The 990 for the year ended December 31, 2025 names Samuel Robinson.
- Who are the officers and directors of CAMBODIAN CHILDRENS FUND ENDOWMENT?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does CAMBODIAN CHILDRENS FUND ENDOWMENT have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,778,707, expenses of $13,689 and total assets of $27,871,911 at year end.
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