The Children of Light Foundation

Private foundation · Grantmaker Incline Village, NV EIN: 88-0379653

The Tahoe Community Foundation is a grantmaking organization that supports nonprofit organizations strengthening the Lake Tahoe region and beyond through strategic philanthropy. Since inception, the foundation has awarded $165 million in total grantmaking, with $27.7 million awarded in 2025 alone to over 2,200 grantee organizations addressing community needs.

Key facts about The Children of Light Foundation

In short: The Children of Light Foundation gave $151K across 5 grants in 2024 (avg $30K), mostly in Nevada. Source: 2024 IRS Form 990-PF.

EIN
88-0379653
Latest 990 filing
Form 990-PF, 2024
Annual giving (2024)
$150,500
Grants made (2024)
5
Average grant
$30,100
Median grant
$30,000
Total assets
$1,653,426
Primary geography
Nevada (79% of itemized 2024 grant dollars)

Data from IRS Form 990-PF, 2024; updated September 2026.

Financial Overview

From 2024 IRS Form 990-PF · View filing

Total Assets

$1.7M

+7.4% YoY

Annual Giving

$151K

+57.6% YoY

Grant Count

5

-28.6% YoY

Avg Grant Size

$30K

+120.6% YoY

Under IRS private-foundation payout rules, The Children of Light Foundation reported a distributable amount of $115K for 2024 — the minimum it must pay out in qualifying distributions.

How The Children of Light Foundation gives

  • Giving grew 37% from 2021 to 2024. Method
  • In 2024 it paid out 131% of its IRS minimum distribution (the 5% rule). Method

From the foundation's IRS Form 990-PF filings. Methodology.

About The Children of Light Foundation

Based on IRS filings

The Children of Light Foundation is a private foundation, based in Incline Village, NV. IRS filing data is available from 2020 through 2024. As of 2024, the organization holds $1.7M in total assets. In 2024, it awarded 5 grants totaling $151K. Net investment income was $266K.

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

4states

Share of 2024 grant dollars across all 5 itemized grants.

Cities

Incline VillageGrapevineCouncilTahoe CityTruckee

Giving Over Time

Total grant dollars and number of grants per year

$0$50K$100K$150K$200K4 grants2020 7 grants2021 5 grants2022 7 grants2023 5 grants2024

From 2020 to 2024, annual grant giving ranged from $79K (2020) to $151K (2024). In 2024 it made 5 grants totaling $151K.

Grant Insights

How this funder distributes its grants

Top Recipients

Top 5 recipients in 2024

Cornerstone Community Church: $60KCornerstone Community Church$60KVillage Church: $55KVillage Church$55KAurora Ministries: $30KAurora Ministries$30KYoung Life: $5KYoung Life$5KCouncil Chamber of Commerce: $1KCouncil Chamber of Commerce$1K

The largest 2024 recipient was Cornerstone Community Church ($60K). Together the top 5 received $151K.

Grant Size Distribution

28 grants across all recorded years

26<$50K2$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 26 grants of 28 (93%).

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
Cornerstone Community Church Incline Village, NVReligious$59,500
Village Church Incline Village, NVReligious$55,000
Aurora Ministries Grapevine, TXReligious and Educational$30,000
Young Life Incline Village, NVYouth Development$5,000
Council Chamber of Commerce Council, IDCommunity Support$1,000

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$200K$400K$600K$800K2020 2021 2022 2023 2024
Metric202420232022
Total Assets$1,653,426$1,539,098$1,533,690
Revenue$267,750$112,652$212,053
Expenses$153,422$107,244$105,072
Qualifying Distributions$150,500$95,500$87,500
Net Investment Income$265,683$2,070$2,317
Distributable Amount$115,233$75,329$64,289

Data update history

When this profile's IRS filing data changed on Grantable

  1. IRS filings on file for fiscal years 2020–2024

Leadership & Key People

Officers and directors from IRS filings

The Children of Light Foundation is led by Robert C. Elias, President, Secretary, Treasurer & Trustee on every filing since 2020 — the only officer listed, and uncompensated.

Officers on the 2024 filing

  • Robert C. Elias

    President, Secretary, Treasurer & Trustee

    On filings since 2020

    5 hrs/week

    No compensation reported

Data from IRS Form 990 filings, 2020–2024. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.

Frequently asked questions about The Children of Light Foundation

How much does The Children of Light Foundation give each year?

The Children of Light Foundation gave $151K across 5 grants in 2024, according to its 2024 IRS Form 990-PF. In 2023 it gave $96K across 7 grants.

What is The Children of Light Foundation's typical grant size?

The Children of Light Foundation's median grant in 2024 was $30,000, and its average grant was $30,100, across 5 grants on its 2024 IRS Form 990-PF.

Where does The Children of Light Foundation give grants?

The Children of Light Foundation gives mostly in Nevada: 79% of the grant dollars itemized on its 2024 IRS Form 990-PF went to recipients there. The next largest state was Texas (20%). The most frequent recipient cities were Incline Village, NV (3 grants).

Does The Children of Light Foundation give general operating support?

Not in 2024: none of the 5 grants with a stated purpose on The Children of Light Foundation's 2024 IRS Form 990-PF were described as general or operating support.

Who are The Children of Light Foundation's largest grantees?

The Children of Light Foundation's largest 2024 grantees include Cornerstone Community Church ($59,500), Village Church ($55,000) and Aurora Ministries ($30,000), according to its 2024 IRS Form 990-PF. Together they received 96% of its itemized 2024 grant dollars.

How large is The Children of Light Foundation?

The Children of Light Foundation reported $1.7M in total assets on its 2024 IRS Form 990-PF. It paid out $151K in qualifying distributions that year, against a required minimum of $115K (roughly 5% of its investment assets).

What is The Children of Light Foundation's EIN?

The Children of Light Foundation's EIN (Employer Identification Number) is 88-0379653. IRS Form 990 filing data is available on this page for 2020–2024.

Data last updated September 2026. Sourced from IRS Form 990-PF filings.

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The filing figures on this page are open data under CC BY 4.0. About GrantGraph Open

Figures come from The Children of Light Foundation's IRS filings (methodology). AI-written summaries, news items and logos are not covered by the open licence. Spot an error? Email hello@grantable.co.

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