Capstone M&S Foundation

Private foundation · Grantmaker San Jose, CA EIN: 27-3495652

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.

Key facts about Capstone M&S Foundation

In short: Capstone M&S Foundation gave $3K across 2 grants in 2025 (avg $2K), mostly in California. Source: 2025 IRS Form 990-PF.

EIN
27-3495652
Latest 990 filing
Form 990-PF, 2025
Annual giving (2025)
$3,212
Grants made (2025)
2
Average grant
$1,606
Median grant
$1,606
Total assets
$106,304
Primary geography
California (81% of itemized 2025 grant dollars)

Data from IRS Form 990-PF, 2025; updated September 2026.

Financial Overview

From 2025 IRS Form 990-PF · View filing

Total Assets

$106K

-2.5% YoY

Annual Giving

$3K

+3.2% YoY

Grant Count

2

+0.0% YoY

Avg Grant Size

$2K

+3.2% YoY

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.

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.

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

2states

Share of 2025 grant dollars across all 2 itemized grants.

Cities

StanfordColorado SpringsColorador SpringsColorador

Giving Over Time

Total grant dollars and number of grants per year

$0$1K$2K$3K$4K2 grants2021 2 grants2022 2 grants2023 2 grants2024 2 grants2025

From 2021 to 2025, annual grant giving ranged from $3K (2021) to $3K (2025). In 2025 it made 2 grants totaling $3K.

Grant Insights

How this funder distributes its grants

Top Recipients

Top 2 recipients in 2025

Village Gospel Mission: $3KVillage Gospel Mission$3KCompassion International: $612Compassion International$612

The largest 2025 recipient was Village Gospel Mission ($3K). Together the top 2 received $3K.

Grant Size Distribution

10 grants across all recorded years

10<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 10 grants of 10 (100%).

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
Village Gospel Mission Stanford, CATo Support Community Churches for Gospel$2,600
Compassion International Colorador Springs, COSponsorship Child Education Health Care Etc.$612

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$5K$10K$15K$20K2021 2022 2023 2024 2025
Metric202520242023
Total Assets$106,304$109,017$93,540
Revenue$14,921$7,494$1,090
Expenses$5,492$5,572$4,848
Qualifying Distributions$2,280$2,460$2,081
Net Investment Income$14,921$7,494$1,090
Distributable Amount$5,028$5,265$4,592

Data update history

When this profile's IRS filing data changed on Grantable

  1. Updated Form 990-PF for fiscal year 2021 (received by the IRS September 1, 2022)
  2. Updated Form 990-PF for fiscal year 2022 (received by the IRS February 10, 2023)
  3. Updated Form 990-PF for fiscal year 2023 (received by the IRS February 10, 2024)
  4. Updated Form 990-PF for fiscal year 2024 (received by the IRS February 10, 2025)
  5. Updated Form 990-PF for fiscal year 2025 (received by the IRS February 12, 2026)
  6. IRS filings on file for fiscal years 2021–2025

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

Shu Hui Ko — CFO: $1KShu Hui KoCFO$1KMinhorng Ko — CEO: $4Minhorng KoCEO$4

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.

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