Capstone M&S Foundation
Capstone M&S Foundation is a private foundation, based in San Jose, CA. IRS filing data is available from 2021 through 2025. As of 2025, the organization holds $106K in total assets. In 2025, it awarded 2 grants totaling $3K. Net investment income was $15K.
Capstone M&S Foundation at a glance
In short: Capstone M&S Foundation gave $3K across 2 grants in 2025 (avg $2K), mostly in California. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $3,212
- +3.2% vs 2024
- Grants made (2025)
- 2
- +0.0% vs 2024
- Average grant
- $1,606
- +3.2% vs 2024
- Median grant
- $1,606
- Total assets
- $106,304
- -2.5% vs 2024
- Primary geography
- California (81% of itemized 2025 grant dollars)
- Latest 990 filing
- Form 990-PF, 2025 View filing
Data from IRS Form 990-PF, 2025; updated September 2026.
Who Capstone M&S Foundation funds
How this funder distributes its grants
Top Recipients
Top 2 recipients in 2025
The largest 2025 recipient was Village Gospel Mission ($3K). Together the top 2 received $3K.
Grant Size Distribution
10 grants across all recorded years
The most common grant size was under $50K: 10 grants of 10 (100%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of 2025 grant dollars across all 2 itemized grants.
States
Cities
How Capstone M&S Foundation gives
- Giving grew 21% from 2022 to 2025. Method
- In 2025 it paid out 45% of its IRS minimum distribution (the 5% rule). Foundations have until the end of the next year to meet it. Method
From the foundation's IRS Form 990-PF filings. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2021 to 2025, annual grant giving ranged from $3K (2021) to $3K (2025). In 2025 it made 2 grants totaling $3K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Village Gospel Mission Stanford, CA | To Support Community Churches for Gospel | $2,600 |
| Compassion International Colorador Springs, CO | Sponsorship Child Education Health Care Etc. | $612 |
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Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income | Distributable Amount |
|---|---|---|---|---|---|---|---|---|
| 2025 | $106,304 | $14,921 | $5,492 | $3,212 | 2 | $2,280 | $14,921 | $5,028 |
| 2024 | $109,017 | $7,494 | $5,572 | $3,112 | 2 | $2,460 | $7,494 | $5,265 |
| 2023 | $93,540 | $1,090 | $4,848 | $2,767 | 2 | $2,081 | $1,090 | $4,592 |
| 2022 | $94,332 | $10,459 | $4,832 | $2,652 | 2 | $4,832 | $9,767 | $4,510 |
| 2021 | $105,624 | $4,714 | $5,360 | $2,652 | 2 | — | $3,877 | — |
Under IRS private-foundation payout rules, Capstone M&S Foundation reported a distributable amount of $5K for 2025 — the minimum it must pay out in qualifying distributions.
Leadership & Key People
Officers and directors from IRS filings
Capstone M&S Foundation is led by Minhorng Ko, CEO on every filing since 2021; all 2 officers listed in 2025 are compensated.
Officers on the 2025 filing
Minhorng Ko
CEO
On filings since 2021
1 hr/week
$572 (2021) → $4 (2025)
Shu Hui Ko
CFO
On filings since 2021
2.5 hrs/week
$1K (2021) → $1K (2025)
Data from IRS Form 990 filings, 2021–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Compensation Overview
From 2025 IRS filing
The highest reported compensation on the 2025 filing was $1K, to Shu Hui Ko (CFO). 2 officers or directors reported compensation on that filing.
Frequently asked questions about Capstone M&S Foundation
How much does Capstone M&S Foundation give each year?
Capstone M&S Foundation gave $3K across 2 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $3K across 2 grants.
How large is Capstone M&S Foundation?
Capstone M&S Foundation reported $106K in total assets on its 2025 IRS Form 990-PF. It paid out $2K in qualifying distributions that year, against a required minimum of $5K (roughly 5% of its investment assets). Falling short in one year is not a violation: foundations have until the end of the next year to meet the minimum.
Where does Capstone M&S Foundation operate?
Capstone M&S Foundation has awarded grants in California, Colorado.
What is Capstone M&S Foundation's EIN?
Capstone M&S Foundation's EIN (Employer Identification Number) is 27-3495652. IRS Form 990 filing data is available on this page for 2021–2025.
Data last updated September 2026. Sourced from IRS Form 990-PF filings.
Data update history
(6)
When this profile's IRS filing data changed on Grantable
- Updated Form 990-PF for fiscal year 2021 (received by the IRS September 1, 2022)
- Updated Form 990-PF for fiscal year 2022 (received by the IRS February 10, 2023)
- Updated Form 990-PF for fiscal year 2023 (received by the IRS February 10, 2024)
- Updated Form 990-PF for fiscal year 2024 (received by the IRS February 10, 2025)
- Updated Form 990-PF for fiscal year 2025 (received by the IRS February 12, 2026)
- IRS filings on file for fiscal years 2021–2025
Live grants for the work Capstone M&S Foundation funds
Philanthropy, Voluntarism & Grantmaking Open opportunities, soonest deadline first.
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