Immanuel Cambodia
Public records show a registered, tax-exempt organization in good standing.
What it says it does
This organization established and operates an international school in Cambodia, which is named Conrnerstone International Academy. The school is located in the little village of Prey Kcheay, which is located two hours south of the Phnom Penh, the capital city of Cambodia. The school provides education for the underprivileged population. It has opened the school for Kindergarten and first-grade students in its first year of operation. It will then add one higher grade level in each of the successive years until it has all Kindergarten through 12th grade levels in 12 years. The school plans to serve a total of about 600 to 700 students when all grade levels are filled in 12 years. All classes will be required to use the curriculum developed by the Ministry of Education in Cambodia. The school plans to add additional curriculum on top of these required curricula. The additional curriculum will include other enrichment programs such as art, music, science labs, computer technology, sports,
- Income
- $1.1 million
- Spending
- $1.1 million
- Spent on programs
- 100%
- Reserves
- 1.4 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 0
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 72 out of 100. Higher than 56% of charities in its peer group (education, $1m to $10m).
Reserves
10 of 35Spendable reserves would cover 1.4 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
12 of 15Income exceeded spending by 1% of income.
Income trend
15 of 15Income rose 66% on the year before.
Spending floor
15 of 15100% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Weak: 16 out of 100. Higher than 0% of charities in its peer group (education, $1m to $10m).
Independent board
5 of 250 of 6 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
0 of 5Reports that it does not keep minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $1.1 million spent. The organization started constructing a school building on a 37-acre land which few individuals from the U.S leased to the organization rent-free. The construction started in March 2017 and the first phase of the construction was completed by April 2019. The first phase included the building of enough classrooms for Kindergarten to the second 2nd grades. Phase two construction for Immauel Community Center was immediately follow that and was completed by October 2021. Phase three the CIA Primary school was completed in December 2023. Currently, the organization is constructing the Church & domitory exetntion. The project will be completed by 2025 for middle school (7th through 9th). Phase five construction will be completed by 2027 for high school (10th through 12th).
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since February 2019.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.