The Children of Light Foundation
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.
The Children of Light Foundation at a glance
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.
- Annual giving (2024)
- $150,500
- +57.6% vs 2023
- Grants made (2024)
- 5
- -28.6% vs 2023
- Average grant
- $30,100
- +120.6% vs 2023
- Median grant
- $30,000
- Total assets
- $1,653,426
- +7.4% vs 2023
- Primary geography
- Nevada (79% of itemized 2024 grant dollars)
- Latest 990 filing
- Form 990-PF, 2024 View filing
Data from IRS Form 990-PF, 2024; updated September 2026.
Who The Children of Light Foundation funds
How this funder distributes its grants
Top Recipients
Top 5 recipients in 2024
The largest 2024 recipient was Cornerstone Community Church ($60K). Together the top 5 received $151K.
Grant Size Distribution
28 grants across all recorded years
The most common grant size was under $50K: 26 grants of 28 (93%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of 2024 grant dollars across all 5 itemized grants.
States
Cities
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.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2020 to 2024, annual grant giving ranged from $79K (2020) to $151K (2024). In 2024 it made 5 grants totaling $151K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Cornerstone Community Church Incline Village, NV | Religious | $59,500 |
| Village Church Incline Village, NV | Religious | $55,000 |
| Aurora Ministries Grapevine, TX | Religious and Educational | $30,000 |
| Young Life Incline Village, NV | Youth Development | $5,000 |
| Council Chamber of Commerce Council, ID | Community Support | $1,000 |
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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 |
|---|---|---|---|---|---|---|---|---|
| 2024 | $1,653,426 | $267,750 | $153,422 | $150,500 | 5 | $150,500 | $265,683 | $115,233 |
| 2023 | $1,539,098 | $112,652 | $107,244 | $95,500 | 7 | $95,500 | $2,070 | $75,329 |
| 2022 | $1,533,690 | $212,053 | $105,072 | $87,500 | 5 | $87,500 | $2,317 | $64,289 |
| 2021 | $1,426,709 | $562,840 | $121,512 | $109,500 | 7 | $109,500 | $252,725 | $57,755 |
| 2020 | $985,381 | $36,972 | $88,689 | $79,000 | 4 | — | $28,176 | $54,648 |
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.
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.
Focus Areas
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.
Data update history
(1)
When this profile's IRS filing data changed on Grantable
- IRS filings on file for fiscal years 2020–2024
Live grants for the work The Children of Light Foundation funds
Philanthropy, Voluntarism & Grantmaking Open opportunities, soonest deadline first.
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