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    3. Stephen C and Carla R Cooper Charitable Foundation

    Stephen C and Carla R Cooper Charitable Foundation

    ActivoPhilanthropy & Voluntarism
    Atlanta, GA4045238337
    EIN (identificación fiscal): 81-4764599

    About Stephen C and Carla R Cooper Charitable Foundation

    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.

    Focus Areas

    Support for community charitable funds in resort/rural communities (e.g., Lake Toxaway area)Contributions to regional donor-advised/community foundations (Puget Sound fund)Direct support for Christian congregations and faith-based programming (Dry Ridge Christian Church)

    Who They Fund

    unspecified nonprofit organizationsbroad community beneficiariesnot specified

    Giving Approach

    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.

    About Stephen C and Carla R Cooper Charitable Foundation

    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.

    What Stephen C and Carla R Cooper Charitable Foundation Funds

    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.

    How Stephen C and Carla R Cooper Charitable Foundation Gives

    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.

    Financial Snapshot

    Annual Giving

    $300K

    Total Assets

    $405K

    Total Revenue

    $203K

    Total Expenses

    $324K

    Typical Grant Size

    Most grants fall between $9K and $60K, with a median of $10K.

    25th Percentile

    $9K

    Median

    $10K

    75th Percentile

    $60K

    Geographic Reach

    National6 states funded

    About 0% of grants go to recipients in CA.

    Intensidad de financiamiento
    Baja
    Alta
    Sede

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    Política de privacidadTérminos de servicioTus opciones de privacidadHuella ambientalEstado del sistema
    Último Formulario 990: 2026
    Activos totales: 405 mil US$
    4 declaraciones registradas
    Encuentra su declaración 990 completa →
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    Funding Style

    unrestricted supportgeneral operating supportflexible funding

    Notable grantees: Lake Toxaway Charities, Puget Sound Fund, Dry Ridge Christian Church

    Topics

    no thematic restrictioncross-sector / all program areasgeneral organizational support

    Where Stephen C and Carla R Cooper Charitable Foundation Makes Grants

    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.

    Frequently Asked Questions About Stephen C and Carla R Cooper Charitable Foundation

    What kinds of organizations does Stephen C And Carla R Cooper Charitable Foundation support?

    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.

    Are the foundation’s grants usually restricted to a specific project?

    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.

    Does the foundation support the same recipients more than once?

    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.

    What is a typical grant size?

    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.

    Where does the foundation give most often?

    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.

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    Latest 990 Filing

    2026

    Source: IRS Form 990-PF, fiscal year 2026.

    Recent Grants

    Most recent grants reported to the IRS.

    RecipientLocationAmountYearPurpose
    Dry Ridge Christian ChurchDry Ridge, KY$100,0002026Unrestricted
    Lake Toxaway CharitiesLake Toxaway, NC$100,0002026Unrestricted
    Lake Toxaway United Methodist ChurchLake Toxaway, NC$35,0002026Unrestricted
    The Puget Sound FundTacoma, WA$30,0002026Unrestricted
    BISSELL Pet FoundationGrand Rapids, MI$25,0002026Unrestricted
    Grant Co Friends of the ShelterDry Ridge, KY$10,0002026Unrestricted
    Lake Toxaway CharitiesLake Toxaway, NC$100,0002025Unrestricted
    Dry Ridge Christian ChurchDry Ridge, KY$75,0002025Unrestricted
    Puget Sound FundTacoma, WA$30,0002025Unrestricted
    University of South CarolinaColumbia, SC$25,0002025Unrestricted
    SMOCSG (Sacred Military Constantinian Order of St George)Rutherford, NJ$10,0002025Unrestricted
    Friend of the Cultrural Center Inc (McCallum Theatre)Palm Desert, CA$8,8002025Unrestricted
    LAKE TOXAWAY CHARITIESLAKE TOXAWAY, NC$100,0002024UNRESTRICTED
    PUGET SOUND FUNDTACOMA, WA$60,0002024UNRESTRICTED
    BREVARD BLUE DEVIL CLUBBREVARD, NC$10,0002024UNRESTRICTED
    FRIEND OF THE CULTRURAL CENTER INCPALM DESERT, CA$8,8002024UNRESTRICTED
    INTERNATIONAL DECUMENTARY FDNASSOCLOS ANGELES, CA$5,0002024UNRESTRICTED
    SUMMIT CHARTER SCHOOLCASHIERS, NC$2,5002024UNRESTRICTED
    MCCALLUM THEATREPALM DESERT, CA$2,5002024UNRESTRICTED
    PUGET SOUND FUNDTACOMA, WA$30,0002023UNRESTRICTED
    DRY RIDGE CHRISTIAN CHURCHDRY RIDGE, KY$25,0002023UNRESTRICTED
    EISENHOWER HEALTH FOUNDATIONRANCHO MIRAGE, CA$20,0002023UNRESTRICTED
    BREVARD MUSIC CENTERBREVARD, NC$5,0002023UNRESTRICTED

    Dry Ridge Christian Church

    $100,000
    Dry Ridge, KY2026

    Unrestricted

    Lake Toxaway Charities

    $100,000
    Lake Toxaway, NC2026

    Unrestricted

    Lake Toxaway United Methodist Church

    $35,000
    Lake Toxaway, NC2026

    Unrestricted

    The Puget Sound Fund

    $30,000
    Tacoma, WA2026

    Unrestricted

    BISSELL Pet Foundation

    $25,000
    Grand Rapids, MI2026

    Unrestricted

    Grant Co Friends of the Shelter

    $10,000
    Dry Ridge, KY2026

    Unrestricted

    Lake Toxaway Charities

    $100,000
    Lake Toxaway, NC2025

    Unrestricted

    Dry Ridge Christian Church

    $75,000
    Dry Ridge, KY2025

    Unrestricted

    Puget Sound Fund

    $30,000
    Tacoma, WA2025

    Unrestricted

    University of South Carolina

    $25,000
    Columbia, SC2025

    Unrestricted

    SMOCSG (Sacred Military Constantinian Order of St George)

    $10,000
    Rutherford, NJ2025

    Unrestricted

    Friend of the Cultrural Center Inc (McCallum Theatre)

    $8,800
    Palm Desert, CA2025

    Unrestricted

    LAKE TOXAWAY CHARITIES

    $100,000
    LAKE TOXAWAY, NC2024

    UNRESTRICTED

    PUGET SOUND FUND

    $60,000
    TACOMA, WA2024

    UNRESTRICTED

    BREVARD BLUE DEVIL CLUB

    $10,000
    BREVARD, NC2024

    UNRESTRICTED

    FRIEND OF THE CULTRURAL CENTER INC

    $8,800
    PALM DESERT, CA2024

    UNRESTRICTED

    INTERNATIONAL DECUMENTARY FDNASSOC

    $5,000
    LOS ANGELES, CA2024

    UNRESTRICTED

    SUMMIT CHARTER SCHOOL

    $2,500
    CASHIERS, NC2024

    UNRESTRICTED

    MCCALLUM THEATRE

    $2,500
    PALM DESERT, CA2024

    UNRESTRICTED

    PUGET SOUND FUND

    $30,000
    TACOMA, WA2023

    UNRESTRICTED

    DRY RIDGE CHRISTIAN CHURCH

    $25,000
    DRY RIDGE, KY2023

    UNRESTRICTED

    EISENHOWER HEALTH FOUNDATION

    $20,000
    RANCHO MIRAGE, CA2023

    UNRESTRICTED

    BREVARD MUSIC CENTER

    $5,000
    BREVARD, NC2023

    UNRESTRICTED