Firstfruits Foundation

Challis, ID
Tax-exempt since Sept. 1993
EIN: 59-6867913

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Type of Nonprofit

Designated as a 501(c)(3) Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Donations to this organization are tax deductible.

Revenue

$15k (2024)

Expenses

$242k (2024)

Total Assets

$3.47M (2024)

Total Liabilities

$0 (2024)

Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Revenue

$15,026

Expenses

$242,409

Net Income

-$227,383

Net Assets

$3,467,617

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$15,025	100.0%
Interest Revenue	$1	0.0%
Dividends	$0
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$0
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,467,617
Total Liabilities	$0
Net Assets	$3,467,617

Compensation

Key Employees and Officers	Compensation	Other
Christopher W James (Co Trustee)	$0	$0
Debra E James (Co Trustee)	$0	$0

990-PF

Filed on Nov. 4, 2025

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending Dec.
2023

Revenue

$11,586

Expenses

$341,576

Net Income

-$329,990

Net Assets

$3,201,286

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$10,500	90.6%
Interest Revenue	$0
Dividends	$0
Sales of Assets	$0
Other Income	$1,086	9.4%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$43,803	12.8%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,293,943
Total Liabilities	$92,657
Net Assets	$3,201,286

Compensation

Key Employees and Officers	Compensation	Other
Christopher W James (Co Trustee)	$0	$0
Debra E James (Co Trustee)	$0	$0

990-PF

Filed on Nov. 15, 2024

Primary tax return for a private foundation's activities, finances, and governance

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XML

Fiscal Year Ending Dec.
2022

Revenue

$453

Expenses

$259,183

Net Income

-$258,730

Net Assets

$3,689,943

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$453	100%
Interest Revenue	$0
Dividends	$0
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$12,296	4.7%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,845,378
Total Liabilities	$155,435
Net Assets	$3,689,943

Compensation

Key Employees and Officers	Compensation	Other
Christopher W James (Co Trustee)	$0	$0
Debra E James (Co Trustee)	$0	$0

990-PF

Filed on June 5, 2023

Primary tax return for a private foundation's activities, finances, and governance

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XML

Fiscal Year Ending Dec.
2021

Revenue

Expenses

$299,799

Net Income

-$299,799

Net Assets

$3,883,476

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$0
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$93,817	31.3%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,976,539
Total Liabilities	$93,063
Net Assets	$3,883,476

Compensation

Key Employees and Officers	Compensation	Other
Christopher W James (Co Trustee)	$0	$0
Debra E James (Co Trustee)	$0	$0

990-PF

Filed on Aug. 24, 2022

Primary tax return for a private foundation's activities, finances, and governance

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XML

View Filing (2 of 2)

Fiscal Year Ending Dec.
2020

Revenue

-$103,804

Expenses

$315,435

Net Income

-$419,239

Net Assets

$5,682,810

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$2,100
Interest Revenue	$2
Dividends	$78
Sales of Assets	$0
Other Income	-$107,584

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$123,076	39.0%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$5,844,322
Total Liabilities	$161,512
Net Assets	$5,682,810

Compensation

Key Employees and Officers	Compensation	Other
Christopher W James (Co Trustee)	$0	$0
Debra E James (Co Trustee)	$0	$0

990-PF

Filed on May 17, 2022

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending Dec.
2019

Revenue

$18,967

Expenses

$411,611

Net Income

-$392,644

Net Assets

$6,961,386

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$47,000	> 100%
Interest Revenue	$47	0.2%
Dividends	$2	0.0%
Sales of Assets	$0
Other Income	-$37,882

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$58,351	14.2%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$7,149,156
Total Liabilities	$187,770
Net Assets	$6,961,386

Compensation

Key Employees and Officers	Compensation	Other
Christopher W James (Co Trustee)	$0	$0
Debra E James (Co Trustee)	$0	$0

990-PF

Filed on May 17, 2022

Primary tax return for a private foundation's activities, finances, and governance

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View Filing (2 of 2) PDF (2 of 2)

Fiscal Year Ending Dec.
2018

Revenue

$23,663

Expenses

$580,627

Net Income

-$556,964

Net Assets

$10,291,197

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$22,200	93.8%
Interest Revenue	$350	1.5%
Dividends	$363	1.5%
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$303,156	52.2%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$10,475,272
Total Liabilities	$184,075
Net Assets	$10,291,197

Compensation

Key Employees and Officers	Compensation	Other
Christopher W James (Co Trustee)	$0	$0
Debra E James (Co Trustee)	$0	$0

990-PF

Filed on May 3, 2019

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending Dec.
2017

Revenue

$2,583,648

Expenses

$631,832

Net Income

$1,951,816

Net Assets

$11,138,433

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$2,258,500	87.4%
Interest Revenue	$1,105	0.0%
Dividends	$323,600	12.5%
Sales of Assets	$0
Other Income	$443	0.0%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$237,728	37.6%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$11,338,292
Total Liabilities	$199,859
Net Assets	$11,138,433

Compensation

Key Employees and Officers	Compensation	Other
Christopher W James (Co Trustee)	$0	$0
Debra E James (Co Trustee)	$0	$0

990-PF

Filed on May 13, 2018

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending Dec.
2016

Revenue

$601,528

Expenses

$563,523

Net Income

$38,005

Net Assets

$9,252,693

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$1,163	0.2%
Dividends	$553,979	92.1%
Sales of Assets	$0
Other Income	$931	0.2%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$204,605	36.3%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$9,464,414
Total Liabilities	$211,721
Net Assets	$9,252,693

Compensation

Key Employees and Officers	Compensation	Other
Christopher W James (Co Trustee)	$0	$0
Debra E James (Co Trustee)	$0	$0

990-PF

Filed on May 9, 2017

Primary tax return for a private foundation's activities, finances, and governance

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PDF XML

Fiscal Year Ending Dec.
2015

Revenue

$424,888

Expenses

$694,912

Net Income

-$270,024

Net Assets

$9,228,690

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$2,000	0.5%
Interest Revenue	$1,207	0.3%
Dividends	$419,791	98.8%
Sales of Assets	$0
Other Income	$1,890	0.4%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$258,494	37.2%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$9,426,403
Total Liabilities	$197,713
Net Assets	$9,228,690

Compensation

Key Employees and Officers	Compensation	Other
Christopher James (Co Trustee)	$0	$0
Debra E James (Co Trustee)	$0	$0

990-PF

Filed on July 12, 2016

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending Dec.
2014

Revenue

$391,711

Expenses

$674,830

Net Income

-$283,119

Net Assets

$8,949,243

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$30,000	7.7%
Interest Revenue	$126	0.0%
Dividends	$354,911	90.6%
Sales of Assets	$0
Other Income	$6,674	1.7%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$18,744	2.8%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$9,180,849
Total Liabilities	$231,606
Net Assets	$8,949,243

Compensation

Key Employees and Officers	Compensation	Other
Christopher James (Co Trustee)	$0	$0
Debra E James (Co Trustee)	$0	$0

990-PF

Filed on Oct. 14, 2015

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending Dec.
2013

Revenue

$994,971

Expenses

$739,700

Net Income

$255,271

Net Assets

$9,914,426

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$581,509	58.4%
Interest Revenue	$1,088	0.1%
Dividends	$411,185	41.3%
Sales of Assets	$0
Other Income	$1,189	0.1%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$287,560	38.9%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$9,914,426
Total Liabilities	$0
Net Assets	$9,914,426

Compensation

Key Employees and Officers	Compensation	Other
Christopher James (Co Trustee)	$0	$0
Debra E James (Co Trustee)	$0	$0

990-PF

Filed on Aug. 11, 2014

Primary tax return for a private foundation's activities, finances, and governance

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Schedules ▼

PDF XML

PDF (2 of 2)

Fiscal Year Ending Dec.
2012

Revenue

$9,855,729

Expenses

$1,167,266

Net Income

$8,688,463

Net Assets

$10,947,628

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$9,783,700	99.3%
Interest Revenue	$12,094	0.1%
Dividends	$51,963	0.5%
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$368,612	31.6%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$10,947,629
Total Liabilities	$1
Net Assets	$10,947,628

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Revenue

$762,824

Expenses

$497,036

Net Income

$265,788

Net Assets

$2,330,978

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$388,770	51.0%
Interest Revenue	$249	0.0%
Dividends	$0
Sales of Assets	$367,202	48.1%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$233,464	47.0%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$2,363,929
Total Liabilities	$32,951
Net Assets	$2,330,978

Fiscal Year Ending Dec.
2006

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990-PF

Primary tax return for a private foundation's activities, finances, and governance

Primary tax return for a private foundation's activities, finances, and governance

PDF

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What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

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Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

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Firstfruits Foundation

Organization summary

Type of Nonprofit

Summary charts: organization finances over time

Revenue $15k (2024)

Expenses $242k (2024)

Total Assets $3.47M (2024)

Total Liabilities $0 (2024)

Tax Filings by Year

Fiscal Year Ending Dec. 2024

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2023

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2022

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2021

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2020

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2019

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2018

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2017

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2016

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2015

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2014

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2013

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

Revenue

$15k (2024)

Expenses

$242k (2024)

Total Assets

$3.47M (2024)

Total Liabilities

$0 (2024)

Fiscal Year Ending Dec.
2024

Fiscal Year Ending Dec.
2023

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2022

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2021

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2020

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2018

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2017

Fiscal Year Ending Dec.
2016

Fiscal Year Ending Dec.
2015

Fiscal Year Ending Dec.
2014

Fiscal Year Ending Dec.
2013

Fiscal Year Ending Dec.
2012

Fiscal Year Ending Dec.
2011

Fiscal Year Ending Dec.
2010

Fiscal Year Ending Dec.
2009

Fiscal Year Ending Dec.
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Fiscal Year Ending Dec.
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Fiscal Year Ending Dec.
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