The foundation concentrates a small number of relatively large gifts to place-based charities and faith organizations, often repeating grants to the same recipients. Their giving appears to prioritize local community charitable funds and direct support for Christian congregational activity rather than a broad portfolio of causes. Grants are geographically dispersed but focused in specific community funds and a church that align with the donors' interests.
Concentrated giving: few, large grants with repeat awards to the same organizations rather than many small gifts; geographically dispersed but focused on specific community funds and a church.
A defining feature of Stephen C And Carla R Cooper Charitable Foundation’s giving is its repeated use of large unrestricted grants to a small set of recipients. Lake Toxaway Charities received $100,000 in 2024 and again in 2025, making it the clearest recurring relationship in the recent record. The foundation also made a $75,000 unrestricted grant to Dry Ridge Christian Church in 2025, alongside a $60,000 unrestricted grant to Puget Sound Fund in 2024 and a $30,000 grant to the same fund in 2025. That pattern points to a funder that concentrates capital rather than spreading it widely across many organizations. The foundation’s recent grants also show a mix of place-based community support, faith-related giving, and support for community institutions. University of South Carolina received a $25,000 unrestricted grant in 2025, while smaller gifts went to organizations such as Brevard Blue Devil Club and Summit Charter School. The overall picture is of a national grantmaker with a limited number of recipients, several of them repeated across years, and a preference for unrestricted support.
A major theme in the foundation’s recent giving is support for community charitable funds in place-based settings. Lake Toxaway Charities received $100,000 in 2025 for unrestricted support, following a matching $100,000 grant in 2024. Faith-based support is another clear thread. Dry Ridge Christian Church was awarded $75,000 in 2025 on an unrestricted basis, showing direct support for congregational activity rather than program-specific funding. The foundation also funds regional donor-advised or community foundation vehicles. Puget Sound Fund received $60,000 in 2024 and $30,000 in 2025, both unrestricted. Beyond those patterns, the grants list includes support for education and campus-related activity, including a $25,000 unrestricted grant to University of South Carolina and a $10,000 unrestricted grant to Brevard Blue Devil Club.
The grant size pattern is uneven but centered on larger gifts: p25 is $8,800, the median is $10,000, and p75 is $60,000. Recent giving also includes two $100,000 grants, which sit well above the typical range. Several recipients appear across multiple years, including Lake Toxaway Charities, Puget Sound Fund, and Friend of the Cultrural Center Inc, indicating repeated support rather than isolated one-off grants. The foundation’s recent grants are consistently unrestricted. It does not fund individuals and does not make program-related investments.
$300K
$405K
$203K
$324K
Most grants fall between $9K and $60K, with a median of $10K.
25th Percentile
$9K
Median
$10K
75th Percentile
$60K
About 0% of grants go to recipients in NC.
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Notable grantees: Lake Toxaway Charities, Puget Sound Fund, Dry Ridge Christian Church
All of the recent grants listed went to U.S. recipients. North Carolina appears most often, including Lake Toxaway, Brevard, and Cashiers. Other recipient locations include Dry Ridge, Kentucky; Tacoma, Washington; Columbia, South Carolina; Rutherford, New Jersey; Palm Desert, California; and Los Angeles, California. The foundation gives nationally, but its recent record is anchored by multiple North Carolina recipients and repeat support for the same North Carolina charity.
Recent grants go to place-based community charities, a Christian church, a regional fund vehicle, and educational or cultural organizations. Examples include Lake Toxaway Charities, Dry Ridge Christian Church, Puget Sound Fund, University of South Carolina, and Friend of the Cultrural Center Inc.
The recent grants are consistently unrestricted. Every listed grant in the latest record is marked unrestricted, including larger awards such as the $100,000 gifts to Lake Toxaway Charities and the $75,000 grant to Dry Ridge Christian Church.
Yes. Lake Toxaway Charities received $100,000 in both 2024 and 2025. Puget Sound Fund also appeared in two years, with grants of $60,000 and $30,000. Friend of the Cultrural Center Inc appears in both 2024 and 2025 as well.
The foundation’s grant-size distribution shows a p25 of $8,800, a median of $10,000, and a p75 of $60,000. That means many grants sit around five figures, while a smaller number are much larger.
Its recent grants are national, but North Carolina appears most often in the recipient list, with charities in Lake Toxaway, Brevard, and Cashiers. All listed grants went to U.S. organizations.
2026
Source: IRS Form 990-PF, fiscal year 2026.
Most recent grants reported to the IRS.
| Recipient | Location | Amount | Year | Purpose |
|---|---|---|---|---|
| Lake Toxaway Charities | Lake Toxaway, NC | $100,000 | 2026 | Unrestricted |
| Dry Ridge Christian Church | Dry Ridge, KY | $100,000 | 2026 | Unrestricted |
| Lake Toxaway United Methodist Church | Lake Toxaway, NC | $35,000 | 2026 | Unrestricted |
| The Puget Sound Fund | Tacoma, WA | $30,000 | 2026 | Unrestricted |
| BISSELL Pet Foundation | Grand Rapids, MI | $25,000 | 2026 | Unrestricted |
| Grant Co Friends of the Shelter | Dry Ridge, KY | $10,000 | 2026 | Unrestricted |
| Lake Toxaway Charities | Lake Toxaway, NC | $100,000 | 2025 | Unrestricted |
| Dry Ridge Christian Church | Dry Ridge, KY | $75,000 | 2025 | Unrestricted |
| Puget Sound Fund | Tacoma, WA | $30,000 | 2025 | Unrestricted |
| University of South Carolina | Columbia, SC | $25,000 | 2025 | Unrestricted |
| SMOCSG (Sacred Military Constantinian Order of St George) | Rutherford, NJ | $10,000 | 2025 | Unrestricted |
| Friend of the Cultrural Center Inc (McCallum Theatre) | Palm Desert, CA | $8,800 | 2025 | Unrestricted |
| LAKE TOXAWAY CHARITIES | LAKE TOXAWAY, NC | $100,000 | 2024 | UNRESTRICTED |
| PUGET SOUND FUND | TACOMA, WA | $60,000 | 2024 | UNRESTRICTED |
| BREVARD BLUE DEVIL CLUB | BREVARD, NC | $10,000 | 2024 | UNRESTRICTED |
| FRIEND OF THE CULTRURAL CENTER INC | PALM DESERT, CA | $8,800 | 2024 | UNRESTRICTED |
| INTERNATIONAL DECUMENTARY FDNASSOC | LOS ANGELES, CA | $5,000 | 2024 | UNRESTRICTED |
| MCCALLUM THEATRE | PALM DESERT, CA | $2,500 | 2024 | UNRESTRICTED |
| SUMMIT CHARTER SCHOOL | CASHIERS, NC | $2,500 | 2024 | UNRESTRICTED |
| PUGET SOUND FUND | TACOMA, WA | $30,000 | 2023 | UNRESTRICTED |
| DRY RIDGE CHRISTIAN CHURCH | DRY RIDGE, KY | $25,000 | 2023 | UNRESTRICTED |
| EISENHOWER HEALTH FOUNDATION | RANCHO MIRAGE, CA | $20,000 | 2023 | UNRESTRICTED |
| BREVARD MUSIC CENTER | BREVARD, NC | $5,000 | 2023 | UNRESTRICTED |
Dry Ridge Christian Church
$100,000Unrestricted
Lake Toxaway United Methodist Church
$35,000Unrestricted
The Puget Sound Fund
$30,000Unrestricted
BISSELL Pet Foundation
$25,000Unrestricted
Grant Co Friends of the Shelter
$10,000Unrestricted
Dry Ridge Christian Church
$75,000Unrestricted
Puget Sound Fund
$30,000Unrestricted
University of South Carolina
$25,000Unrestricted
SMOCSG (Sacred Military Constantinian Order of St George)
$10,000Unrestricted
PUGET SOUND FUND
$60,000UNRESTRICTED
BREVARD BLUE DEVIL CLUB
$10,000UNRESTRICTED
INTERNATIONAL DECUMENTARY FDNASSOC
$5,000UNRESTRICTED
MCCALLUM THEATRE
$2,500UNRESTRICTED
PUGET SOUND FUND
$30,000UNRESTRICTED
DRY RIDGE CHRISTIAN CHURCH
$25,000UNRESTRICTED
EISENHOWER HEALTH FOUNDATION
$20,000UNRESTRICTED