CORNERSTONE FOUNDATION FOR CHRISTIAN MINISTRY: Form 990PF, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- CORNERSTONE FOUNDATION FOR CHRISTIAN MINISTRY (EIN 91-1997803)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-05-03
- IRS object ID
- 202621239349100607
- Schema version
- 2025v4.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990-PF
- Schedule B
- Investments Corp Stock Schedule
- Investments Govt Obligations Sch
- Substantial Contributors Sch
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-03T18:23:58-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 911997803 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Cornerstone Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % Dani Groff | InCareOfNm |
| Business Name Control | CORN | BusinessNameControlTxt |
| Phone | 2535146606 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6606 64th Ave NW | AddressLine1Txt |
| City | GIG HARBOR | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98335 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DANI GROFF | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 2535146606 | PhoneNum |
| Signature | 2026-05-03 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $681,646 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $19,000 | ContriRcvdRevAndExpnssAmt |
| Dividends Rev And Expnss | $5,380 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $5,380 | DividendsNetInvstIncmAmt |
| Cap Gain Net Incm Net Invst Incm | $250,009 | CapGainNetIncmNetInvstIncmAmt |
| Net ST Capital Gain Adj Net Incm | $247,381 | NetSTCapitalGainAdjNetIncmAmt |
| Total Rev And Expnss | $24,380 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $255,389 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $247,381 | TotalAdjNetIncmAmt |
| Tot Opr Expenses Rev And Expnss | $0 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $8,292 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $8,292 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $8,292 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $8,292 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $16,088 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $255,389 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $247,381 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| US Government Obligations BOY | $120,236 | USGovernmentObligationsBOYAmt |
| US Government Obligations EOY | $285,336 | USGovernmentObligationsEOYAmt |
| US Govt Obligations EOYFMV | $285,336 | USGovtObligationsEOYFMVAmt |
| Corporate Stock BOY | $243,194 | CorporateStockBOYAmt |
| Corporate Stock EOY | $344,193 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $396,310 | CorporateStockEOYFMVAmt |
| Total Assets BOY | $363,430 | TotalAssetsBOYAmt |
| Total Assets EOY | $629,529 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $681,646 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $363,430 | RetainedEarningBOYAmt |
| Retained Earning EOY | $629,529 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $363,430 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $629,529 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $363,430 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $629,529 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $363,430 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $16,088 | ExcessRevenueOverExpensesAmt |
| Subtotal | $379,518 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $379,518 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (7 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| ABRDN PLATINUM ETF TRUST | P | 2025-04-11 | 2025-12-30 | $80,898 | $34,574 | $46,324 | $46,324 |
| ABRDN PLATINUM ETF TRUST | P | 2025-08-01 | 2025-12-30 | $80,898 | $47,736 | $33,162 | $33,162 |
| ISHARES SILVER TR | 2025-04-11 | 2025-04-11 | $29,189 | $29,260 | -$71 | -$71 | |
| ISHARES SILVER TR | 2025-04-11 | 2025-12-30 | $210,840 | $87,780 | $123,060 | $123,060 | |
| ISHARES SILVER TR | 2025-04-11 | 2025-12-30 | $70,106 | $29,260 | $40,846 | $40,846 | |
| SPDR GOLD TR | 2025-01-31 | 2025-04-11 | $29,873 | $25,813 | $4,060 | $4,060 | |
| ISHARES TRUST 1-3 YR TREASURY BOND ETF | 2022-10-11 | 2025-01-03 | $245,822 | $243,194 | $2,628 | $2,628 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $250,009 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | $247,381 | NetShortTermCapitalGainLossAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $3,550 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $3,550 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $3,550 | TaxBasedOnInvestmentIncomeAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $181 | EsPenaltyAmt |
| Tax Due | $3,731 | TaxDueAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | WA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | Yes (true) | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Dani Groff | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2535146606 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6606 64th Ave NW | AddressLine1Txt |
| City | GIG HARBOR | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98335 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Undistr Incm Sect4942a2 Not App | false | UndistrIncmSect4942a2NotAppInd |
| Business Holdings | false | BusinessHoldingsInd |
| Excess Business Holdings | false | ExcessBusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Transactions Fail To Qlfy As Exc | false | TransactionsFailToQlfyAsExcInd |
| Maintained Expenditure Rspns | false | MaintainedExpenditureRspnsInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Proceeds Or Net Income | false | ProceedsOrNetIncomeInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| YIZHU SUN | ||||||||
| 6606 64th Ave NW | GIG HARBOR | WA | 98335 | Treasurer | 0.00 | $0 | $0 | $0 |
| DANI GROFF | ||||||||
| 6606 64TH AVE NW | GIG HARBOR | WA | 98335 | President | 0.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $448,223 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $0 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $448,223 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $448,223 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $6,723 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $441,500 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $22,075 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $22,075 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $3,550 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $3,550 | TotalTaxAmt |
| Distributable Before Adj | $18,525 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $18,525 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $18,525 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $8,292 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $8,292 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $18,525 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $3,774 | UndistributedIncomePYAmt |
| Qualifying Distributions | $8,292 | QualifyingDistributionsAmt |
| Applied To Year1 | $3,774 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $4,518 | AppliedToCurrentYearAmt |
| Undistributed Income CY | $14,007 | UndistributedIncomeCYAmt |
Private Operating Foundations PrivateOperatingFoundationsGrp
Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $0 | CurrentYearAmt |
| Total | $0 | TotalAmt |
Qualifying Distributions QualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | YIZHU SUN | ContributingManagerNm |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | DANI GROFF | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6606 64th Ave NW | AddressLine1Txt |
| City | GIG HARBOR | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98335 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Info And Materials | Basic Request | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | None | SubmissionDeadlinesTxt |
| Restrictions On Awards | None | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusCd | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| Compassion International | |||||||
| 12290 Voyager Pkwy | Colorado Springs | CO | 80921 | None | PC | Donation | $1,292 |
| BCMF | |||||||
| 17900 Sky Park Circle Ste 230 | Irvine | CA | 92614 | None | PC | Donation | $6,000 |
| BatGap Non-Profit | |||||||
| 1108 South B Street | Fairfield | IA | 52556 | None | PC | Donation | $1,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $8,292 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Contributor Person | YIZHU SUN | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6606 64th Ave NW | AddressLine1Txt |
| City | Gig Harbor | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98335 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $19,000 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | SPDR GOLD TR GOLD SHS | StockNm |
| EOY Book Value | $344,193 | EOYBookValueAmt |
| EOYFMV | $396,310 | EOYFMVAmt |
Investments Govt Obligations Sch InvestmentsGovtObligationsSch
| Field | Value | IRS element (for citing) |
|---|---|---|
| US Govt Obligations Book Vl EOY | $285,336 | USGovtObligationsBookVlEOYAmt |
| US Govt Obligations EOYFMV | $285,336 | USGovtObligationsEOYFMVAmt |
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor Detail SubstantialContributorDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | YIZHU SUN | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6606 64th Ave NW | AddressLine1Txt |
| City | Gig Harbor | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98335 | ZIPCd |