Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 11,008,888 | 8,273,771 | 15,181,110 | 8,867,336 | 11,083,687 | 54,414,792 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 11,008,888 | 8,273,771 | 15,181,110 | 8,867,336 | 11,083,687 | 54,414,792 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 8,994,932 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 45,419,860 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 11,008,888 | 8,273,771 | 15,181,110 | 8,867,336 | 11,083,687 | 54,414,792 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 232,262 | 120,033 | 136,638 | 213,957 | 326,669 | 1,029,559 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 8,376 | 9,066 | 41,965 | 29,594 | 108,701 | 197,702 |
| 11 | Total support. Add lines 7 through 10 | 55,642,053 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | 23017517 |
| Software Version: | 2023v5.1 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 3 | I. Education ProgramJunior SchoolThe junior schools implemented several initiatives to enhance the learning environment for students. Key changes include: i). development of a sensory garden to provide outdoor learning opportunities, promoting exploration and problem-solving; ii). adaptation of the Khmer curriculum for K3 students to address the transition challenges for students entering grade one and to support their academic development; iii). establishment of a student council to encourage student involvement in decision-making and fosters leadership skills; and iv). revamping the English Speaking Program by focusing on conversational skills, allowing students to express themselves more comfortably.Senior SchoolA few initiatives were undertaken to enhance curriculum and student engagement through structured changes in teaching and learning. These key initiatives include: i). curriculum improvement which involved the introduction of Curriculum Mapping, Project-Based Learning, and CLS Career Planning to enhance the quality of education by fostering a more engaging, student-centered approach; and ii). eclectic approaches to learning which involves diverse teaching methods, such as flipped classrooms, cooperative inquiry-based learning, and project-based learning, to enhance student responsibility and engagement.Transformation of Toul Ampil Satellite SchoolSince December 1st, 2023, Toul Ampil Satellite School has been transformed to Tomorrow Academy. With this transformation, the school has started offering full-time classes, meaning that the students no longer need to attend public schools. This change was informed by the result of a survey in which 99% of the students showed willingness to pursue full-time study at CCF.II. Leadership ProgramThe partnership between CCF and Deloitte led to a launch of Growth Program which provides training to CCF students on entrepreneurship and environment sustainability. This 9-week workshop enabled students to learn both theories and challenges in starting business. The workshop ended with students having been able to sell their products to students, staff, community and other external events.III. Career and Life Skills ProgramThe University Education initiatives intended to enhance support for students seeking CLS university assistance and to empower students to make informed choices regarding their education and future careers. The Support Policy Reinforcement was undertaken by providing students with alternative scholarship options and educational pathways, such as vocational training. Moreover, an initiative known as Individual Presentation by chosen university major was undertaken as part of the CLS career counseling flow. This activity was designed to promote the students understanding of their chosen majors and at the same time nurture a sense of responsibility and ownership. Having an as-group and individual major presentation allows the students to better understand their education plans toward career goals/aspirations.IV. Childcare ProgramThere were two initiatives undertaken. First, Extra Class Arrangement for Special Needs Kids at CCF CC3 focused on enhancing literacy, social skills, and independent living abilities for students with disabilities. Key aspects included reading, storytelling, and arts used to improve language and social skills, alongside practical skills such as cooking. Second, Primary Education Readiness Initiative encouraged younger children in library activities to foster interest in reading and enhance social interaction with older students.V. Healthcare ProgramTo make patients less dependent on CCF and overall enhance its financial operations, the CCF Medical Clinic advised patients with affordability and especially when the donated medicines were insufficient, to buy some medicines themselves. By its means, the patients begin taking some responsibility themselves, thinking about changes of their lifestyle that can help in treatment. This change in attitude brings a preventive health care mindset where people are encouraged to change their habits and own their health.VI. Community Outreach ProgramThe concept of public Social Protection has been continuously introduced to CCF-FIRST project staff as well as CCF-targeted community people and students. Relevant messages were delivered to around 6,300 direct beneficiaries through various activities carried out during the year such as training for junior leaders, massive community events, facilitation of NSSF cards for informal workers, and village walks by CCF social workers to convey announcements about the new cash short-term support for at-risk household families. CCF has been trying to expand our scope beyond the initially planned social assistance schemes (namely equity cards) that is weve been able to facilitate our beneficiaries to obtain NSSF for Informal Workers. As a result, our 1,318 community beneficiaries (758 females) were issued the NSSF cards. Furthermore, we facilitated 1,226 families to receive cash support under the At-risk Household Families scheme (for a maximum of 3 times only). Last but not least, among the 1,333 families who were facilitated by CCF to get an interview for an at-risk household card, 1,209 families were issued the card. |
| Form 990, Part III, Line 4d | OTHER PROGRAM SERVICES 4: Career & Life Skill Programs AchievementsThe Career & Life Skill Program aims to empower CCF young adults to complete tertiary or vocational education and acquire skills for gainful employment, fostering self-independence. Since the programs inception, 749 students have participated in university and vocational programs, and there have been 191 university graduates (78% females, 22% males). Noticeable achievements.In the year include ensuring access to higher education for 235 university students including 71 new intakes for the 2023-2024 academic year, high employment outcomes for university graduates evidenced by 96% of graduates (25/26) being employed or in internships as of graduation and 71.49% of university students engaged in internships or employment during the year, and 78% of employed university students earned above the national minimum wage. For the Vocational Training project, collaboration was built with 19 vocational partners, and 23 vocational students were supported, with 11 having completed their vocational training successfully.The program has made a great effort to support students through education and employment, contributing to their personal and professional development while actively engaging alumni in the process. OTHER PROGRAM SERVICES 5: Childcare Programs AchievementsThe goal of the program is to protect at-risk children and promote their physical and emotional welfare through safe accommodation, food, healthcare, education, and counseling. During the year, comprehensive care services were provided to improve the well-being of 1,710 (1,064 females and 646 males), majority of whom were in family-living type. The residential care trends from 2014 to 2023 continue to show significant reductions in residential students, with no students in residential care facilities since 2021 driven by CCF promoting community-based care, which is in line with the strategies of the Ministry of Social Affairs. The quality of care provided by CCF received a 95% overall satisfaction survey by 154 community-based care students in a 2023 survey regarding CCF Childcare services. Other key result areas include: The Counseling and Training delivered various psychological and behavioral support services, addressing 841 cases. The Nursery Program benefited 40 nursery children, with activities supporting their development, health checks, and educational outings. Disability project supported 29 children received tailored support, including life skills coaching and school materials, with positive academic outcomes. CCF Kitchen served 924 students in 2023, ensuring quality, hygiene, and nutrition. Training: 142 training sessions for close to 4,900 participants (person times), including students, staff, and community members, focusing on child protection and safety, emotional support, and life skills. OTHER PROGRAM SERVICES 6: Community Outreachs AchievementsThe aim of the Community Outreach program is to promote community independence by addressing social issues such as homelessness, debt, hunger, and domestic abuse. Core interventions were enhancing community welfare through financial assistance, education, employment support, and raising social awareness, demonstrating a commitment to fostering independence and addressing critical social issues. Big milestones during the year are: Financial Situation: average assets, debts, monthly income, and expenses for community members fluctuated from 2015 to 2023. Looking at the 2015-2023 Financial Situation of Individual Community People by Comparing Their Beginning Assessment with the Last Assessment, it shows a 33% increase in assets, a 32% decrease in debt, a 60% increase in income, and a 34% decrease in expense. Cash Assistance: was provided to 2,857 cases for various needs. Food Distribution: 82,375 kg of rice distributed to 3,223 cases. Interventions: 100% of victims of domestic violence received timely support. Employment and Income Generation: supported 73 businesses, with 21 newly established in 2023; 59 individuals were employed, with 6 newly hired this year. Social Awareness: conducted 3 campaigns reaching 1,100 community members on topics like environmental issues and mental health. Community-based Care: new placements of 40 children in community-based care and supported a total of 275 children across various care types. OTHER PROGRAM SERVICES 7: Healthcare Program: Increase access to healthcare for impoverished children and communities in the Steung Meanchey area is the goal of this program. It has hugely improved health access and outcomes for vulnerable populations, focusing on preventive care, maternal health, and community education, while maintaining high standards of service delivery. Significant achievements include: Beneficiaries: 12,896 beneficiaries received healthcare services in 2023. Overall treatments provided: 30,010 medical cases. Clinical Outcomes: diabetes were for 1,419 tests with 49% controlled (Hb-A1c 7%); hypertension were for 11,212 tests with 72% controlled (BP 140/90 mmHg). Para-clinical Tests: 10,015 tests were conducted, including X-rays, ultrasound, and blood tests, with various rates of detected issues. Dental Care: 3,721 dental cases, resulting in 6,924 procedures. Maternal Care Program (MCP): zero maternal mortality rate over 14 years; 127 prenatal and postnatal members were in the program during the year; 53 new mothers enrolled; and 57 deliveries facilitated safely in 2023. Nutrition Program: 1,830 children received BMI assessments with significant improvements in nutritional status (62% remained not malnourished and 17% showed no improvement.). Health Education and Training: 170 training sessions on 35 health-related topics were held, reaching 8,500 participants on topics like diabetes management and food safety. Emergency and Referral Services: 1,101 referrals for further hospital care, with consultation, transportation food, and other supports provided. |
| Form 990, Part VI, Section B, Line 11b | The tax return is prepared by an outside accounting firm. After completion of said returns, the organization is sent a draft of the tax returns to be reviewed and examined. The organization makes copies of the returns and distributes to those individuals charged with governance. Those individuals at that time can review and if applicable discuss any line items in the return with the accountant who has prepared the return. If all items are found to be acceptable, an authorization is signed and provided to authorize the outside accounting firm to process, sign and provide copies of the returns to be filed (paper or electronically) with the designated governmental agencies. The tax returns are then signed by the organization, stamped and mailed with certified return receipt or the signed form 8879 is provided to the outside accounting firm allowing electronic filing. |
| Form 990, Part VI, Section B, Line 12c | Individuals are expected to self-disclose information. All board members receive the conflict of interest policy and sign board member agreements. |
| Form 990, Part VI, Section B, Line 15a | THE EXECUTIVE DIRECTORS SALARY IS VOTED ON BY THE BOARD A COMMITTEE OF THREE VOLUNTEER BOARD MEMBERS REVIEWS DATA FROM GUIDESTAR AND THE CHRONICLE OF PHILANTHROPY AND APPROVES COMPENSATION ANNUALLY.THE EXECUTIVE DIRECTOR IS THEN RESPONSIBLE FOR DETERMINING FAIR SALARY FOR THE TOP, KEY STAFF POSITIONS. |
| Form 990, Part VI, Section B, Line 15b | A committee of three volunteer board members reviews data from Guidestar and the Chronicle of Philanthropy and approves compensation annually. |
| Form 990, Part VI, Section C, Line 18 | Federal Tax Returns are available at guidestar.org & charitynavigator.org. |
| Form 990, Part VI, Section C, Line 19 | Governing documents are available for public inspection at the principal place of business.The conflict of interest policy and the organization's financial statements are available directly on the organization's website. |
| Software ID: | 23017517 |
| Software Version: | 2023v5.1 |