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    3. Cornerstone Foundation

    Cornerstone Foundation

    ActivePhilanthropy & Voluntarism
    ESTES PARK, CO4024502507EIN: 47-08441623 filings on record

    About Cornerstone Foundation

    Cornerstone Foundation Inc directs virtually all of its grantmaking to a single beneficiary: Rocky Mountain Evangelical Church in Estes Park. Its funding is explicitly religious, focused on spreading biblical teaching and supporting the local evangelical congregation. The foundation appears to operate as a dedicated supporter of one church rather than a broad grantmaker across causes or geographies.

    Focus Areas

    Support for local evangelical church ministry in Estes ParkFunding for Bible teaching and evangelical outreachOperational and program support for a single congregation

    Who They Fund

    Christian congregations and communitiesaspiring and current faith leaders/clergyindividuals and families in crisis receiving spiritual and material aidreligious practitioners seeking protection of religious freedoms

    Giving Approach

    Highly concentrated giving: all reported grants go to one repeat grantee (three grants totaling $213,000), indicating sustained, targeted support for a single local religious organization rather than distributed or diversified philanthropy.

    About Cornerstone Foundation

    Cornerstone Foundation Inc centers almost all of its recent giving on Rocky Mountain Evangelical Church in Estes Park, with a $118,000 grant in 2025 following $50,000 in 2024 and $45,000 in 2023 for the same purpose: spreading the teachings of the Bible. That repeated support makes the foundation’s role unusually clear — it functions as a steady funder for a local evangelical congregation rather than a broad, multi-issue grantmaker. A smaller set of grants shows the same faith-based pattern extending to other Christian organizations. The foundation gave to The Pearl Church in Denver for Bible teaching, to Gideons International for the same purpose, and to Samaritan’s Purse for spiritual and physical aid in times of crisis. It also supported Lincoln Christian School Foundation for raising leaders in truth capital and the American Center for Law and Justice for protecting religious freedoms. Across the grants listed, the foundation’s giving is consistently tied to biblical teaching, evangelical outreach, faith formation, and religious freedom.

    What Cornerstone Foundation Funds

    Bible teaching is the clearest throughline in the foundation’s grantmaking. It gave $5,000 in 2024 to The Pearl Church in Denver and $2,500 in 2024 to Gideons International in Nashville, both for spreading the teachings of the Bible. Faith formation appears in its support for education and leadership development as well. Lincoln Christian School Foundation in Lincoln received $10,000 in 2023 and $5,000 in 2024 for raising leaders in truth capital. The foundation also funds work that combines spiritual care with practical assistance. Samaritan’s Purse in Boone received $10,000 in 2024 and $7,500 in 2023 for spiritual and physical aid in times of crisis. Another cause area is religious freedom advocacy, reflected in grants to the American Center for Law and Justice in Washington, DC for protecting religious freedoms.

    How Cornerstone Foundation Gives

    Typical grant size sits in a narrow band: the 25th percentile is $2,500, the median is $5,000, and the 75th percentile is $10,000. The recent grants also show repetition, with several recipients appearing in multiple years, including Rocky Mountain Evangelical Church, The Pearl Church, Samaritan’s Purse, Lincoln Christian School Foundation, Gideons International, American Center for Law and Justice, and Crossroads Ministry of Estes Park. The foundation appears to operate as a private family-style grantmaker rather than an operating charity, and it does not fund individuals or make program-related investments. Its grantmaking is national in scope, but most awards are relatively small and recurring, centered on a few long-term recipients.

    Financial Snapshot

    Annual Giving

    $270K

    Total Assets

    $723K

    Total Revenue

    $55K

    Total Expenses

    $132K

    Typical Grant Size

    Most grants fall between $3K and $10K, with a median of $5K.

    25th Percentile

    $3K

    Median

    $5K

    75th Percentile

    $10K

    Geographic Reach

    National5 states funded

    About 47% of grants go to recipients in NC.

    Funding intensity
    Low
    High
    Headquarters

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    Funding Style

    direct service/program deliveryleadership development/trainingadvocacy for religious freedomemergency/material aid (humanitarian assistance)

    Notable grantees: Rocky Mountain Evangelical Church

    Topics

    Bible teaching / religious educationfaith-based leadership formationspiritual counseling and pastoral careprovision of physical aid during crises (food, shelter, basic needs)religious freedom and rights advocacy

    Where Cornerstone Foundation Makes Grants

    Grant recipients are entirely in the United States. Estes Park, Colorado is the clearest concentration, with Rocky Mountain Evangelical Church and Crossroads Ministry of Estes Park both receiving support there. Other Colorado giving includes The Pearl Church in Denver and Samaritan’s Purse in Boone, North Carolina as the top state by grant count. Additional recipients are in Lincoln, Nebraska; Washington, DC; and Nashville, Tennessee. Although the foundation is headquartered in Estes Park, its recent grants reach beyond Colorado.

    Frequently Asked Questions About Cornerstone Foundation

    What are Cornerstone Foundation Inc’s main focus areas?

    Its grantmaking centers on Bible teaching and evangelical outreach, with additional support for faith formation, spiritual and physical aid during crises, and religious freedom advocacy. Recent awards went to churches, Christian ministries, a Christian school foundation, a humanitarian relief organization, and a legal advocacy group.

    What is the typical grant size?

    The foundation’s recent grants are usually modest: the 25th percentile is $2,500, the median is $5,000, and the 75th percentile is $10,000. The pattern suggests a narrow grant range rather than a wide spread of award sizes.

    Does Cornerstone Foundation Inc give to the same organizations more than once?

    Yes. Several recipients appear across multiple years, including Rocky Mountain Evangelical Church, The Pearl Church, Samaritan’s Purse, Lincoln Christian School Foundation, Gideons International, American Center for Law and Justice, and Crossroads Ministry of Estes Park.

    Where do most of its grants go?

    The foundation gives most often in North Carolina by grant count, while 47% of its grants go to recipients in Colorado. Recent recipients are located in Estes Park and Denver, Colorado; Boone, North Carolina; Lincoln, Nebraska; Washington, DC; and Nashville, Tennessee.

    Latest 990 Filing

    2025

    Source: IRS Form 990-PF, fiscal year 2025.

    Recent Grants

    Most recent grants reported to the IRS.

    RecipientLocationAmountYearPurpose
    ROCKY MOUNTAIN EVANGELICAL CHURCHESTES PARK, CO$118,0002025SPREAD THE TEACHINGS OF THE BIBLE
    ROCKY MOUNTAIN EVANGELICAL CHURCHESTES PARK, CO$50,0002024SPREAD THE TEACHINGS OF THE BIBLE
    SAMARITAN'S PURSEBOONE, NC$10,0002024SPIRITUAL AND PHYSICAL AID IN TIMES
    LINCOLN CHRISTIAN SCHOOL FOUNDATIONLINCOLN, NE$5,0002024RAISING LEADERS IN TRUTH CAPITAL
    THE PEARL CHURCHDENVER, CO$5,0002024SPREAD THE TEACHINGS OF THE BIBLE
    GIDEONS INTERNATIONALNASHVILLE, TN$2,5002024SPREAD THE TEACHINGS OF THE BIBLE
    AMERICAN CENTER FOR LAW AND JUSTICEWASHINGTON, DC$2,5002024PROTECT RELIGIOUS & FREEDOMS
    CROSSROADS MINISTRY OF ESTES PARKESTES PARK, CO$2,0002024SPREAD THE TEACHINGS OF THE BIBLE
    ROCKY MOUNTAIN EVANGELICAL CHURCHESTES PARK, CO$45,0002023SPREAD THE TEACHINGS OF THE BIBLE
    LINCOLN CHRISTIAN SCHOOL FOUNDATIONLINCOLN, NE$10,0002023RAISING LEADERS IN TRUTH CAPITAL
    SAMARITAN'S PURSEBOONE, NC$7,5002023SPIRITUAL AND PHYSICAL AID IN TIMES
    THE PEARL CHURCHDENVER, CO$5,0002023SPREAD THE TEACHINGS OF THE BIBLE
    GIDEONS INTERNATIONALNASHVILLE, TN$2,5002023SPREAD THE TEACHINGS OF THE BIBLE
    CROSSROADS MINISTRY OF ESTES PARKESTES PARK, CO$2,5002023SPREAD THE TEACHINGS OF THE BIBLE
    AMERICAN CENTER FOR LAW AND JUSTICEWASHINGTON, DC$2,5002023PROTECT RELIGIOUS & FREEDOMS

    ROCKY MOUNTAIN EVANGELICAL CHURCH

    $118,000
    ESTES PARK, CO2025

    SPREAD THE TEACHINGS OF THE BIBLE

    ROCKY MOUNTAIN EVANGELICAL CHURCH

    $50,000
    ESTES PARK, CO2024

    SPREAD THE TEACHINGS OF THE BIBLE

    SAMARITAN'S PURSE

    $10,000
    BOONE, NC2024

    SPIRITUAL AND PHYSICAL AID IN TIMES

    LINCOLN CHRISTIAN SCHOOL FOUNDATION

    $5,000
    LINCOLN, NE2024

    RAISING LEADERS IN TRUTH CAPITAL

    THE PEARL CHURCH

    $5,000
    DENVER, CO2024

    SPREAD THE TEACHINGS OF THE BIBLE

    GIDEONS INTERNATIONAL

    $2,500
    NASHVILLE, TN2024

    SPREAD THE TEACHINGS OF THE BIBLE

    AMERICAN CENTER FOR LAW AND JUSTICE

    $2,500
    WASHINGTON, DC2024

    PROTECT RELIGIOUS & FREEDOMS

    CROSSROADS MINISTRY OF ESTES PARK

    $2,000
    ESTES PARK, CO2024

    SPREAD THE TEACHINGS OF THE BIBLE

    ROCKY MOUNTAIN EVANGELICAL CHURCH

    $45,000
    ESTES PARK, CO2023

    SPREAD THE TEACHINGS OF THE BIBLE

    LINCOLN CHRISTIAN SCHOOL FOUNDATION

    $10,000
    LINCOLN, NE2023

    RAISING LEADERS IN TRUTH CAPITAL

    SAMARITAN'S PURSE

    $7,500
    BOONE, NC2023

    SPIRITUAL AND PHYSICAL AID IN TIMES

    THE PEARL CHURCH

    $5,000
    DENVER, CO2023

    SPREAD THE TEACHINGS OF THE BIBLE

    GIDEONS INTERNATIONAL

    $2,500
    NASHVILLE, TN2023

    SPREAD THE TEACHINGS OF THE BIBLE

    CROSSROADS MINISTRY OF ESTES PARK

    $2,500
    ESTES PARK, CO2023

    SPREAD THE TEACHINGS OF THE BIBLE

    AMERICAN CENTER FOR LAW AND JUSTICE

    $2,500
    WASHINGTON, DC2023

    PROTECT RELIGIOUS & FREEDOMS