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Firstfruits Foundation is a private trust based in CHALLIS, ID. The foundation received its IRS ruling in 1993. It holds total assets of $3.5M. Annual income is reported at $15K. Total assets have grown from $2.4M in 2011 to $3.5M in 2024. The foundation is governed by 2 officers and trustees. Tax records are available from 2016 to 2024. According to available records, Firstfruits Foundation has made 8 grants totaling $50K, with a median grant of $4K. Annual giving has decreased from $39K in 2019 to $5K in 2022. Individual grants have ranged from $525 to $16K, with an average award of $6K. The foundation has supported 6 unique organizations. Grant recipients are concentrated in Idaho. Contributions to this foundation are tax-deductible.
Firstfruits Foundation is not a grantmaking program in any conventional sense — it is the personal charitable trust of Christopher W. James and Debra E. James, established in 1986 and based in Challis, Idaho, whose primary purpose is 'to promote the Gospel of Jesus Christ by assisting, encouraging, and empowering various faithful ministries.' In practice, that mission is fulfilled almost entirely by operating Living Waters Ranch, a 142-acre non-denominational Christian retreat center the trustees built themselves near Challis. The tracked grant history bears this out: of 8 recent awards totaling $50,219, one $12,000 grant went to Living Waters Ranch itself, $16,000 went to Purpose International, $11,000 went directly to a named individual ('Eric Mulville,' purpose logged as 'Need'), $4,000 (two gifts) went to Challis Middle/Senior High School, and the remainder covered generic 'ministry expenses' and 'support' line items. Every dollar tracked went to Idaho. There is no evidence of a competitive or open proposal process — no grants page, no LOI template, no published deadline, and no staffed program office (both trustees are unpaid). For a first-time applicant with no existing tie to Challis, Custer County, or the James family's ministry circle, the realistic probability of a cold approach succeeding is very low. This is best understood as a hyper-local, relationship- and needs-driven trust: it responds to specific people and causes the trustees already know, funds its own program first, and only occasionally makes small outside gifts. Organizations with genuine standing — a local Idaho ministry, a Custer County school or camp, or an individual known to the trustees — have a real (if informal) shot, best pursued through direct, personal contact or by engaging Living Waters Ranch as a retreat or event partner rather than submitting a written proposal. Everyone else should treat this foundation as a very low-priority prospect and look instead toward larger, more structured funders in the same Christian-ministry space, such as Maclellan Foundation or First Fruit Inc., both of which maintain active relational grantmaking programs at far greater scale.
The scale of Firstfruits Foundation's current external grantmaking is small and shrinking. Tracked grantee data shows 8 grants totaling $50,219 (average $6,277), ranging from $1,050 (two 'Misc' support gifts) to $16,000 (Purpose International, operating expenses) — all 8 awards went to recipients in Idaho, and several went to the foundation's own affiliated program or to individuals rather than outside nonprofits. Zooming out to the full Form 990-PF history tells a starker story: total reported giving was $1,167,266 in FY2012, falling to $739,700 (2013), $674,830 (2014), and $694,912 (2015), then declining further to $411,611 (2019), $315,435 (2020), $299,799 (2021), $259,183 (2022), and $341,576 (2023). Critically, the 'grants paid' line — actual cash sent to outside organizations, as distinct from the foundation's own program spending — has essentially collapsed: $243,965 (2012), $284,465 (2013), $239,622 (2014), and $258,494 (2015) versus just $39,000 (2019), $6,169 (2020), $0 (2021), $2,525 (2022), and $0 (2023). In other words, roughly 90%+ of the foundation's 'giving' in recent years is now the operating cost of running Living Waters Ranch (its own program line item shows $116,636 in expenses) rather than grants to third parties. Total assets have fallen in step, from $10.9M (2012) to $6.2M (2021) to $3.47M (2024) — a 68% decline over twelve years — while FY2024 total revenue was just $15,026, well below typical annual disbursement levels, suggesting the trust is drawing down principal rather than growing its corpus. Net investment income has also been volatile and often near zero in recent years ($0 in 2020-2023). For grant seekers, the practical read is blunt: in three of the last five reported fiscal years, this foundation sent $0-$2,525 in cash grants to any organization outside its own program.
| Foundation | Assets | Annual Giving | Primary Focus | Application |
|---|---|---|---|---|
| Firstfruits Foundation (Challis, ID) | $3.47M (FY2024) | $259K-$342K reported, but $0-$2,525 in actual external cash grants (2021-2023) | Local Idaho Christian ministry + its own Living Waters Ranch retreat center | Closed, invitation/relationship-only, no portal |
| First Fruit Inc. (Newport Beach, CA) | $19.5M (FY2024, down from $50.5M in 2011) | $2.7M-$7.4M | Christian anti-poverty work among leaders in the Majority World | Invitation/relationship-based |
| Maclellan Foundation (Chattanooga, TN) | $167M (FY2024, down from $298M in 2014) | $27M-$34.6M across 250+ grants/year | Evangelism, discipleship, and global missions | Relational network; LOI by referral |
| Living Waters Ranch (Firstfruits' own program) | N/A — operating program, not a separate funder | Receives ~$12,000+/year directly from the Foundation | Christian retreat/conference center | Not a grantmaker — a program partner opportunity instead |
Firstfruits Foundation sits at the very bottom of the Christian-marketplace-and-ministry funder tier represented here: roughly one-sixth the assets of First Fruit Inc. and about 2% of Maclellan Foundation's, with a shrinking asset base in a peer group where the larger funders have also contracted but still deploy tens of millions annually. All three organizations share a closed, relationship-driven model with no public RFP process, but scale changes what that means in practice — Maclellan and First Fruit still fund hundreds of external ministries a year, while Firstfruits Foundation's external grantmaking to organizations other than its own program has been effectively zero in most recent years.
No news coverage, press releases, or public announcements specific to Firstfruits Foundation (EIN 59-6867913) were found for 2025-2026 — consistent with a two-person, unpaid trustee family trust that has never operated a public communications function. The most recent verifiable activity is the FY2023 Form 990-PF, which reported total giving of $341,576 against $0 in cash grants paid to outside organizations, and total assets of $3,293,943. A preliminary FY2024 figure shows total assets of $3,467,617 and total revenue of just $15,026. Leadership has been stable and unchanged across every filing reviewed (2012-2023): Christopher W. James and Debra E. James remain the sole co-trustees, both uncompensated. The one piece of ongoing, visible activity is Living Waters Ranch itself, the foundation's affiliated 142-acre Christian retreat and conference center near Challis, Idaho, which continues to market family retreats, church group bookings, and event space as of its current (2026) website. Because this foundation does not file grants-page updates, issue annual reports, or appear in philanthropy trade press, grant seekers should not expect to find real-time signals of funding priorities the way they might for a larger institutional funder — the Form 990-PF, filed annually and available via ProPublica Nonprofit Explorer, is effectively the only reliable channel for tracking this trust's activity year to year.
There is no formal application process to optimize for here — the foundation's own record shows a blank application-instructions field, no grants page URL, no published deadline, and no application form, and its actual grant history (a named individual, its own retreat program, a local school, generic 'ministry expenses') confirms giving is directed entirely by the trustees' personal knowledge of need, not by submitted proposals. The single most important tip is verification: because multiple similarly named organizations exist — First Fruit Inc. ($19.5M, Newport Beach, CA), the Israel-focused NGO 'Israel Firstfruits,' and others — confirm you are researching EIN 59-6867913, Challis, Idaho, before investing any outreach effort, since generic web and database searches for 'Firstfruits Foundation' routinely surface the wrong entity's financials and even, in this platform's own foundation record, an incorrect mission statement and website. Given that actual external cash grants fell to $0 in both 2021 and 2023 (and just $2,525 in 2022), any organization without a genuine Idaho or Custer County connection should treat this as a very low-probability, low-priority prospect for 2026 rather than a funding source to build a strategy around. For organizations that do have real standing — a Challis-area church, school, camp, or ministry, or an individual known personally to Christopher or Debra James — the better approach is not a written LOI or grant packet but direct, informal outreach, ideally introduced through an existing relationship in the local ministry community. A second viable angle is engaging with Living Waters Ranch directly as an operational partner (booking a retreat, co-hosting a conference, or otherwise building a working relationship with the ranch's programming) rather than approaching the foundation as a funder in the abstract — the ranch is the trust's only active public-facing presence. Common mistakes to avoid: submitting a cold, generic nonprofit grant proposal (there is no mechanism to receive or review one); assuming this is the same organization as the Israel-focused 'Israel Firstfruits' NGO or the larger California-based First Fruit Inc.; and expecting a response timeline, since there is no staff or grants committee to process inbound requests.
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Operating a religious camping retreat-living waters ranch
Expenses: $117K
The scale of Firstfruits Foundation's current external grantmaking is small and shrinking. Tracked grantee data shows 8 grants totaling $50,219 (average $6,277), ranging from $1,050 (two 'Misc' support gifts) to $16,000 (Purpose International, operating expenses) — all 8 awards went to recipients in Idaho, and several went to the foundation's own affiliated program or to individuals rather than outside nonprofits. Zooming out to the full Form 990-PF history tells a starker story: total reported .
Firstfruits Foundation has distributed a total of $50K across 8 grants. The median grant size is $4K, with an average of $6K. Individual grants have ranged from $525 to $16K.
Firstfruits Foundation is not a grantmaking program in any conventional sense — it is the personal charitable trust of Christopher W. James and Debra E. James, established in 1986 and based in Challis, Idaho, whose primary purpose is 'to promote the Gospel of Jesus Christ by assisting, encouraging, and empowering various faithful ministries.' In practice, that mission is fulfilled almost entirely by operating Living Waters Ranch, a 142-acre non-denominational Christian retreat center the trustee.
Firstfruits Foundation is headquartered in CHALLIS, ID.
| Name | Title | Compensation | Benefits | Total |
|---|---|---|---|---|
| Christopher W James | Co-Trustee | $0 | $0 | N/A |
| Debra E James | Co-Trustee | $0 | $0 | N/A |
Total Giving
N/A
Total Assets
$3.5M
Fair Market Value
N/A
Net Worth
$3.5M
Grants Paid
N/A
Contributions
N/A
Net Investment Income
N/A
Distribution Amount
N/A
Total Grants
8
Total Giving
$50K
Average Grant
$6K
Median Grant
$4K
Unique Recipients
6
Most Common Grant
$2K
of 2022 grantees were first-time recipients
| Recipient | Location | Amount | Year |
|---|---|---|---|
| Challis Middlesenior High SchoolEDUCATION | Challis, ID | $2K | 2022 |
| MiscSUPPORT | Challis, ID | $525 | 2022 |
| Various Ministry ServicesMINISTRY EXPENSES | Challis, ID | $6K | 2020 |
| Purpose InternationalOperating Expenses | Challis, ID | $16K | 2019 |
| Living Waters RanchOperating Expenses | Challis, ID | $12K | 2019 |
| Eric MulvilleNeed | Challis, ID | $11K | 2019 |