2024-04-29T11:53:46-05:00 2023-06-30 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2022-07-01 330701029 SAN DIEGO CHARITABLE REAL ESTATE FOUNDATION SAND 6192352300 2508 HISTORIC DECATUR ROAD 200 SAN DIEGO CA 92106 JAMES HOWELL VICE PRESIDENT & CFO 6192352300 2024-04-22 1 JAMES HOWELL 999009999 0 PATRICIA J MAYER P00188643 8586271400 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JAMES HOWELL 2508 HISTORIC DECATUR ROAD 200 SAN DIEGO CA 92106 4313196 0 X WWW.SDFOUNDATION.ORG/CHARITABLEREALESTATE X 1996 CA INCREASE RESPONSIBLE PHILANTHROPY BY ACCEPTING, MANAGING AND MARKETING REAL ESTATE GIFTS. 13 11 0 12 0 0 6955000 4110520 212458 50176 4614 -6895 124132 0 7296204 4153801 7291183 0 0 0 0 0 0 0 0 367306 511742 7658489 511742 -362285 3642059 318480 4080844 18 120323 318462 3960521 X SEE SCHEDULE O.THE EXEMPT PURPOSE OF SAN DIEGO CHARITABLE REAL ESTATE FOUNDATION IS TO SUPPORT SAN DIEGO FOUNDATION IN ITS MISSION TO PROMOTE AND INCREASE RESPONSIBLE AND EFFECTIVE PHILANTHROPY BY ACCEPTING, MANAGING AND MARKETING REAL ESTATE GIFTS. SAN DIEGO CHARITABLE REAL ESTATE FOUNDATION ALSO PROVIDES SELECTED REAL ESTATE SERVICES TO OTHER NONPROFIT ORGANIZATIONS WITHIN THE SAN DIEGO COMMUNITY, THUS FURTHERING THE MISSION OF SAN DIEGO FOUNDATION. 0 0 426503 0 50176 SEE SCHEDULE O.GIFTS OF REAL ESTATE ARE MANAGED AND LIQUIDATED THROUGH THIS ENTITY WITH THE PROCEEDS CREATING OR SUPPLEMENTING AN ESTABLISHED FUND AT SAN DIEGO FOUNDATION. PROCEEDS FROM SALE OF PROPERTIES ARE TRANSFERRED TO SAN DIEGO FOUNDATION FOR GRANTING TO THE COMMUNITY OR ADDING TO ENDOWMENT PRINCIPAL. 426503 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 3 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 13 11 0 0 0 0 1 0 0 1 0 0 0 0 1 1 1 1 1 0 0 0 CA X JAMES HOWELL 6192352300 2508 HISTORIC DECATUR ROAD 200 SAN DIEGO CA 92106 ELISABETH EISNER FORBES ESQ CHAIR (THRU 6/23) 0.20 1.30 X X 0 0 0 HAL DUNNING VICE CHAIR (THRU 6/23) 0.20 2.00 X X 0 0 0 JAMES HOWELL BOARD TREASURER 2.50 42.50 X X 0 390459 64162 MARK STUART CFRE BOARD SECRETARY 0.20 41.50 X X 0 642491 77058 ALLAN WASSERMAN DIRECTOR 0.20 X 0 0 0 CINDY J BERTRAND DIRECTOR 0.20 1.30 X 0 0 0 ELVIN LAI DIRECTOR 0.20 1.30 X 0 0 0 JOSEPH A DELANEY DIRECTOR 0.20 X 0 0 0 MARK D BITTERLIN DIRECTOR 0.20 X 0 0 0 MARK J RIEDY PHD DIRECTOR (THRU 6/23) 0.20 X 0 0 0 RENEE SAVAGE DIRECTOR 0.20 X 0 0 0 TIM MEISSNER DIRECTOR 0.20 X 0 0 0 TONY YOUSIF DIRECTOR 0.20 X 0 0 0 0 1032950 141220 0 0 1 0 TRINITY REAL ESTATE INVESTMENT SERVICES 917 W VICKERY BLVD FORT WORTH TX 76104 COMMISSION - SALE OF REAL ESTATE 192938 1 4110520 4019395 4110520 MANAGEMENT FEE INCOME 900099 50176 50176 50176 152500 159395 -6895 -6895 -6895 4153801 50176 0 -6895 X 50176 50176 42573 42573 1413 1413 357127 357127 13648 13648 PROPERTY TAXES 26803 26803 FILING FEES 400 400 19602 19602 511742 426503 85239 0 318480 220047 0 3860797 318480 4080844 18 120323 18 120323 X 318462 3960521 318462 3960521 318480 4080844 3642059 0 X X 0 1 X 1 0 X X 1 THE SAN DIEGO FOUNDATION 952942582 8 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM INCOME TAXES UNDER THE CURRENT PROVISIONS OF THE INTERNAL REVENUE CODE SECTION 501(C)(3) AND SECTION 23701(D) OF THE CALIFORNIA FRANCHISE TAX CODE. ALL TAX-EXEMPT ENTITIES ARE SUBJECT TO REVIEW AND AUDIT BY FEDERAL, STATE, AND OTHER APPLICABLE AGENCIES. SUCH AGENCIES MAY REVIEW THE TAXABILITY OF UNRELATED BUSINESS INCOME OR THE QUALIFICATION OF THE TAX-EXEMPT ENTITY UNDER THE INTERNAL REVENUE CODE AND APPLICABLE STATE STATUTES. THE FOUNDATION DOES NOT HAVE ANY MATERIAL UNCERTAIN TAX POSITIONS. 0 0 0 0 0 0 0 0 0 MARK STUART CFRE BOARD SECRETARY 0 535003 0 107488 0 0 0 55900 0 21158 0 719549 0 0 JAMES HOWELL BOARD TREASURER 0 338264 0 52195 0 0 0 35348 0 28814 0 454621 0 0 PART I, LINE 3 THE ORGANIZATION RELIES ON ITS RELATED ORGANIZATION, SAN DIEGO FOUNDATION, TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S CEO/EXECUTIVE DIRECTORS. X 1 3860000 APPRAISAL X MINERAL RIGHTS 1 159395 APPRAISAL 0 0 1 1 PART I, LINE 32B: AS SAN DIEGO FOUNDATION'S DONOR-ENGAGEMENT TEAM INTERACTS WITH DONORS INTENDING TO GIVE CURRENT OR FUTURE (PLANNED) GIFTS, IF THE TRANSACTION INVOLVES REAL ESTATE, THE DEVELOPMENT OFFICER REFERS THE TRANSACTION TO THE SAN DIEGO FOUNDATION'S CFO TO BRING TO THE SAN DIEGO CHARITABLE REAL ESTATE FOUNDATION'S BOARD. IF THE SAN DIEGO CHARITABLE REAL ESTATE FOUNDATION ACCEPTS THE PROPERTY, THE DONATION IS MADE DIRECTLY TO THE SAN DIEGO CHARITABLE REAL ESTATE FOUNDATION TO HOLD, MANAGE, AND MARKET THE REAL ESTATE. WHEN THE PROPERTY IS SOLD, NET PROCEEDS ARE GRANTED TO SAN DIEGO FOUNDATION TO BE APPLIED TO THE DONOR'S INTENDED CHARITABLE PURPOSE. FORM 990, PART IV, LINE 12B: THE SAN DIEGO CHARITABLE REAL ESTATE FOUNDATION IS A SUPPORTING ORGANIZATION OF SAN DIEGO FOUNDATION. THE FINANCIAL STATEMENTS OF SAN DIEGO FOUNDATION AND ALL SUPPORTING ORGANIZATIONS, INCLUDING SAN DIEGO CHARITABLE REAL ESTATE FOUNDATION, ARE AUDITED ON A CONSOLIDATED BASIS. FORM 990, PART VI, SECTION A, LINE 6 THE SAN DIEGO CHARITABLE REAL ESTATE FOUNDATION HAS ONE CLASS OF VOTING MEMBERS CONSISTING OF THE BOARD OF GOVERNORS OF ITS SUPPORTED ORGANIZATION, SAN DIEGO FOUNDATION. APPROVAL OF THE SAN DIEGO CHARITABLE REAL ESTATE FOUNDATION'S DIRECTORS IS CONSIDERED AND APPROVED BY THE SAN DIEGO CHARITABLE REAL ESTATE FOUNDATION'S BOARD OF DIRECTORS. TWO MEMBERS OF THE SAN DIEGO CHARITABLE REAL ESTATE FOUNDATION'S BOARD OF DIRECTORS MUST ALSO BE MEMBERS OF THE BOARD OF GOVERNORS OF ITS SUPPORTED ORGANIZATION, SAN DIEGO FOUNDATION, AND THE PRESIDENT AND CEO IS A MEMBER OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 8B THE ONLY COMMITTEE FOR SAN DIEGO CHARITABLE REAL ESTATE FOUNDATION IS THE BOARD. THERE IS NO OTHER COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE CFO OF SAN DIEGO FOUNDATION, WHO IS THE SAN DIEGO CHARITABLE REAL ESTATE FOUNDATION'S TREASURER, FOR ACCURACY AND COMPLETENESS. A COMPLETE COPY OF FORM 990 WAS PROVIDED TO SAN DIEGO FOUNDATION'S AUDIT COMMITTEE AND BOARD OF GOVERNORS FOR THEIR REVIEW BEFORE THE RETURN WAS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS SIGNED BY EACH BOARD MEMBER AT THE ANNUAL MEETING OF THE BOARD. AT EACH SUBSEQUENT BOARD MEETING, THE CHAIR ASKS EACH BOARD MEMBER TO DISCLOSE ANY NEW CONFLICTS. ANY DISCLOSURES ARE NOTED IN THE MINUTES OF THAT MEETING. IF A TRANSACTION ARISES WHERE THERE IS A CONFLICT OF INTEREST, THE PERSON WITH SUCH CONFLICT IS NOT ALLOWED TO VOTE ON THE TRANSACTION. FORM 990, PART VI, SECTION C, LINE 19 THE BYLAWS, ARTICLES OF INCORPORATION, IRS DETERMINATION LETTER, AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC BY CONTACTING THE SUPPORTED ORGANIZATION, SAN DIEGO FOUNDATION. THE FINANCIAL STATEMENTS ARE REPORTED ON A CONSOLIDATED BASIS AND ARE AVAILABLE ON SAN DIEGO FOUNDATION'S WEBSITE, WWW.SDFOUNDATION.ORG FORM 990, PART IX, LINE 11G CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 354,100. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 354,100. PROPERTY MANGEMENT: PROGRAM SERVICE EXPENSES 3,027. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,027. FORM 990, PART XII, LINE 2C: THE SAN DIEGO CHARITABLE REAL ESTATE FOUNDATION IS A SUPPORTING ORGANIZATION OF SAN DIEGO FOUNDATION. THE FINANCIAL STATEMENTS OF SAN DIEGO FOUNDATION AND ALL SUPPORTING ORGANIZATIONS, INCLUDING SAN DIEGO CHARITABLE REAL ESTATE FOUNDATION, ARE AUDITED ON A CONSOLIDATED BASIS. SAN DIEGO FOUNDATION HAS AN AUDIT COMMITTEE WHICH IS CHARGED WITH THE RESPONSIBILITY OF OVERSIGHT OF THE AUDIT AND ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE SAN DIEGO FOUNDATION 2508 HISTORIC DECATUR RD 200 SAN DIEGO CA 92106 952942582 GRANT MAKING CA 501(C)(3) LINE 8 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0