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LEAGUE OF CALIFORNIA COMMUNITY FOUNDATIONS: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
LEAGUE OF CALIFORNIA COMMUNITY FOUNDATIONS (EIN 45-5125583)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-05-04
IRS object ID
202511249349300156
Schema version
2024v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-05-04T11:49:09-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN262350873PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CALIBER AUDIT & ATTEST LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1805 AEROVISTA PLACE SUITE 103AddressLine1Txt
CitySAN LUIS OBISPOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93401ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN455125583EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LEAGUE OF CALIFORNIABusinessNameLine1Txt
Business Name Line2COMMUNITY FOUNDATIONSBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlLEAGBusinessNameControlTxt
Phone2099843955PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 402275AddressLine1Txt
CityHESPERIACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92345ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTERENCE MULLIGANPersonNm
Person TitleTREASURERPersonTitleTxt
Phone2099843955PhoneNum
Signature2025-05-01SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKIMBERLYN SPILLER CPAPreparerPersonNm
PTINP01491937PTIN
Phone8058880242PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerTERENCE MULLIGANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 402275AddressLine1Txt
CityHESPERIACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92345ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,559,363GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.LCCF.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1994FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTHE LEAGUE OF CALIFORNIA COMMUNITY FOUNDATIONS PROMOTES AND STRENGTHENS COMMUNITY FOUNDATIONS IN CALIFORNIA. THROUGH COLLABORATION AND SHARED LEARNING AMONG MEMBER FOUNDATIONS AND BUILDING PARTNERSHIPS WITH PRIVATE AND PUBLIC ENTITIES, WE STRENGTHEN PHILANTHROPY AND SUPPORT BUILDING HEALTHY COMMUNITIES THROUGHOUT CALIFORNIA.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee2TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,330,234PYContributionsGrantsAmt
CY Contributions Grants$3,085,331CYContributionsGrantsAmt
PY Program Service Revenue$394,718PYProgramServiceRevenueAmt
CY Program Service Revenue$405,595CYProgramServiceRevenueAmt
PY Investment Income$28,904PYInvestmentIncomeAmt
CY Investment Income$68,443CYInvestmentIncomeAmt
PY Other Revenue-$3,793PYOtherRevenueAmt
CY Other Revenue-$6CYOtherRevenueAmt
PY Total Revenue$2,750,063PYTotalRevenueAmt
CY Total Revenue$3,559,363CYTotalRevenueAmt
PY Grants And Similar Paid$992,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$2,457,500CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$303,035PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$312,092CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$8,111CYTotalFundraisingExpenseAmt
PY Other Expenses$371,817PYOtherExpensesAmt
CY Other Expenses$390,290CYOtherExpensesAmt
PY Total Expenses$1,666,852PYTotalExpensesAmt
CY Total Expenses$3,159,882CYTotalExpensesAmt
PY Revenues Less Expenses$1,083,211PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$399,481CYRevenuesLessExpensesAmt
Total Assets BOY$2,828,547TotalAssetsBOYAmt
Total Assets EOY$3,235,221TotalAssetsEOYAmt
Total Liabilities BOY$66,080TotalLiabilitiesBOYAmt
Total Liabilities EOY$73,282TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,762,467NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,161,939NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE LEAGUE OF CALIFORNIA COMMUNITY FOUNDATIONS PROMOTES AND STRENGTHENS COMMUNITY FOUNDATIONS IN CALIFORNIA. THROUGH COLLABORATION AND SHARED LEARNING AMONG MEMBER FOUNDATIONS AND BUILDING PARTNERSHIPS WITH PRIVATE AND PUBLIC ENTITIES, WE STRENGTHEN PHILANTHROPY AND SUPPORT BUILDING HEALTHY COMMUNITIES THROUGHOUT CALIFORNIA.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,457,500ExpenseAmt
Grant$2,457,500GrantAmt
DescPROVIDING A CENTRALIZED OPPORTUNITY FOR FUNDERS TO INVEST IN DISASTER RESILIENCE AND RESPONSE THROUGH COMMUNITY FOUNDATIONS - TRUSTED INTERMEDIARIES WHO ARE DEEPLY CONNECTED TO AFFECTED COMMUNITIES.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$450,686ExpenseAmt
Revenue$405,589RevenueAmt
DescFOSTERING COLLABORATION AMONG THE STATE'S COMMUNITY FOUNDATIONS BY PROVIDING NETWORKING/COLLEGIALITY VENUES AND STRUCTURES, EDUCATION AND TRAINING PROGRAMS, AND INFORMATION SHARING.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$2,908,186TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee2EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonTERENCE MULLIGANPersonNm
Phone2099843955PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 402275AddressLine1Txt
CityHESPERIACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92345ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
SUSAN TRUE
CHAIR3.00Yes (X)Yes (X)$0$0$0
FRED BLACKWELL
VICE CHAIR3.00Yes (X)Yes (X)$0$0$0
MARIAN KAANON
SECRETARY3.00Yes (X)Yes (X)$0$0$0
TERENCE MULLIGAN
TREASURER3.00Yes (X)Yes (X)$0$0$0
STACY CALDWELL
DIRECTOR1.00Yes (X)$0$0$0
MARK STUART
DIRECTOR1.00Yes (X)$0$0$0
MICHELLE DECKER
DIRECTOR1.00Yes (X)$0$0$0
HEIDI MCPHERSON
DIRECTOR1.00Yes (X)$0$0$0
LAURA SEAMAN
CEO40.00Yes (X)$162,225$0$12,980
FieldValueIRS element (for citing)
Total Reportable Comp From Org$162,225TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$12,980TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$1,600,000GovernmentGrantsAmt
All Other Contributions$1,485,331AllOtherContributionsAmt
Total Contributions$3,085,331TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP FEES812900$382,795$382,795
TRAINING COURSE611600$14,550$14,550
GROWING CF CIRCLE900099$7,500$7,500
MISC REVENUE900099$750$750
FieldValueIRS element (for citing)
Total Program Service Revenue$405,595TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$68,443TotalRevenueColumnAmt
Exclusion$68,443ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business900099BusinessCd
Total Revenue Column-$6TotalRevenueColumnAmt
Related Or Exempt Func Income-$6RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total-$6OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,559,363TotalRevenueColumnAmt
Related Or Exempt Func Income$405,589RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$68,443ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$2,457,500TotalAmt
Program Services$2,457,500ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$162,225TotalAmt
Program Services$121,669ProgramServicesAmt
Management And General$32,445ManagementAndGeneralAmt
Fundraising$8,111FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$93,204TotalAmt
Program Services$23,301ProgramServicesAmt
Management And General$69,903ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$7,531TotalAmt
Program Services$1,883ProgramServicesAmt
Management And General$5,648ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$25,828TotalAmt
Program Services$6,457ProgramServicesAmt
Management And General$19,371ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$23,304TotalAmt
Program Services$5,826ProgramServicesAmt
Management And General$17,478ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$108,245TotalAmt
Program Services$108,245ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$32,900TotalAmt
Management And General$32,900ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$60,000TotalAmt
Program Services$60,000ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,151TotalAmt
Management And General$3,151ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$20,758TotalAmt
Management And General$20,758ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$7,347TotalAmt
Management And General$7,347ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$19,223TotalAmt
Program Services$19,223ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$104,082TotalAmt
Program Services$104,082ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
SUBSCRIPTIONS & MEMBERS$15,762$15,762
TRAINING$13,688$13,688
MISCELLANEOUS$5,134$5,134

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,159,882TotalAmt
Program Services$2,908,186ProgramServicesAmt
Management And General$243,585ManagementAndGeneralAmt
Fundraising$8,111FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$216,620BOYAmt
EOY$901,001EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,413,482BOYAmt
EOY$2,091,707EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$400BOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$198,045BOYAmt
EOY$242,513EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,828,547BOYAmt
EOY$3,235,221EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$66,080BOYAmt
EOY$73,282EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$66,080BOYAmt
EOY$73,282EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$493,960BOYAmt
EOY$658,824EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,268,507BOYAmt
EOY$2,503,115EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,762,467BOYAmt
EOY$3,161,939EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,828,547BOYAmt
EOY$3,235,221EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$399,481ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$9NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,974,267CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$662,048CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$956,297CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,724,952CurrentTaxYearMinus1YearAmt
Current Tax Year$3,490,926CurrentTaxYearAmt
Total$12,808,490TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,974,267CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$662,048CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$956,297CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,724,952CurrentTaxYearMinus1YearAmt
Current Tax Year$3,490,926CurrentTaxYearAmt
Total$12,808,490TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$12,808,490PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,300CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$37,026CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years-$1,918CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$25,111CurrentTaxYearMinus1YearAmt
Current Tax Year$68,437CurrentTaxYearAmt
Total$132,956TotalAmt
FieldValueIRS element (for citing)
Total Support$12,941,446TotalSupportAmt
Public Support CY1700.98970PublicSupportCY170Pct
Public Support PY1700.99270PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

Total Direct Lobbying TotalDirectLobbyingGrp

FieldValueIRS element (for citing)
Filing Organizations Total$60,000FilingOrganizationsTotalAmt

Total Lobbying Expend TotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$60,000FilingOrganizationsTotalAmt

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$3,099,882FilingOrganizationsTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$3,159,882FilingOrganizationsTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Filing Organizations Total$307,994FilingOrganizationsTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Filing Organizations Total$76,999FilingOrganizationsTotalAmt

Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp

FieldValueIRS element (for citing)
Filing Organizations Total$0FilingOrganizationsTotalAmt

Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp

FieldValueIRS element (for citing)
Filing Organizations Total$0FilingOrganizationsTotalAmt

Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Current Year Minus3$197,386CurrentYearMinus3Amt
Current Year Minus2$181,385CurrentYearMinus2Amt
Current Year Minus1$233,343CurrentYearMinus1Amt
Current Year$307,994CurrentYearAmt
Total$920,108TotalAmt
FieldValueIRS element (for citing)
Lobbying Ceiling$1,380,162LobbyingCeilingAmt

Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Current Year Minus3$60,000CurrentYearMinus3Amt
Current Year Minus2$60,000CurrentYearMinus2Amt
Current Year Minus1$60,000CurrentYearMinus1Amt
Current Year$60,000CurrentYearAmt
Total$240,000TotalAmt

Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Current Year Minus3$49,347CurrentYearMinus3Amt
Current Year Minus2$45,346CurrentYearMinus2Amt
Current Year Minus1$58,336CurrentYearMinus1Amt
Current Year$76,999CurrentYearAmt
Total$230,028TotalAmt
FieldValueIRS element (for citing)
Grassroots Ceiling$345,042GrassrootsCeilingAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART II-A, LINE 2 - EXPLAIN WHY ALL 5 COLUMNS ARE NOT REQUIREDFormAndLineReferenceDesc
ExplanationTHE FORM 5768 WAS FILED FOR TO BE EFFECTIVE FOR THE YEAR ENDED DECEMBER 31, 2014, AND FUTURE YEARS.ExplanationTxt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescBENEFICIAL INTEREST HELD BY OTHERSDesc
Book Value$242,513BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$242,513TotalBookValueSecuritiesAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,575,299TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$9NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$15,945DonatedServicesAndUseFcltsAmt
Revenue Not Reported$15,936RevenueNotReportedAmt
Revenue Subtotal$3,559,363RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,559,363TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,175,827TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$15,945DonatedServicesUseFcltsAmt
Expenses Not Reported$15,945ExpensesNotReportedAmt
Expenses Subtotal$3,159,882ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,159,882TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION'S ACTIVITIES ARE GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA FRANCHISE TAX CODE. SINCE THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAX LIABILITY, NO PROVISION IS MADE FOR CURRENT OR DEFERRED INCOME TAX EXPENSE. THE ORGANIZATION IS NOT A PRIVATE FOUNDATION. MANAGEMENT IS NOT AWARE OF ANY TRANSACTIONS THAT WOULD IMPACT THE ORGANIZATION'S TAX-EXEMPT STATUS. FOR THE YEAR ENDED DECEMBER 31, 2024, MANAGEMENT OF THE ORGANIZATION IS NOT AWARE OF ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE ACCOUNTED FOR IN THE FINANCIAL STATEMENTS UNDER THE PRINCIPLES OF THE INCOME TAXES TOPIC OF THE FASB (ASC). THE ORGANIZATION RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE. 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.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (22 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtValuation Method UsedValuationMethodUsedDescNon Cash AssistanceNonCashAssistanceDescPurpose Of GrantPurposeOfGrantTxtAddress Line2USAddress/AddressLine2Txt
CENTRAL VALLEY COMMUNITY FOUNDATION
1260 FULTON STREET SUITE 200FRESNOCA93721770478025501(C)(3)$100,000$0N/AN/ARESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT
THE COMMUNITY FOUNDATION OF MENDOCINO COUNTY
204 SOUTH OAK STREETUKIAHCA95482680330462501(C)(3)$100,000$0N/AN/ARESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT
SAN JOAQUIN COMMUNITY FOUNDATION
6735 HERNDON PLACE STE BSTOCKTONCA95201261476916501(C)(3)$100,000$0N/AN/ARESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT
NORTH VALLEY COMMUNITY FOUNDATION
1811 CONCORD AVE STE 220CHICOCA95928680161455501(C)(3)$175,000$0N/AN/ADISASTER RELIEF RECOVERY
COMMUNITY FOUNDATION SANTA CRUZ COUNTY
7807 SOQUEL DRIVEAPTOSCA95003942808039501(C)(3)$177,500$0N/AN/ADISASTER RELIEF RECOVERY; RESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT
COMMUNITY FOUNDATION FOR MONTEREY COUNTY
2354 GARDEN ROADMONTEREYCA93940941615897501(C)(3)$141,000$0N/AN/ADISASTER RELIEF RECOVERY; RESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT
COMMUNITY FOUNDATION SONOMA COUNTY
120 STONY POINT ROAD SUITE 220SANTA ROSACA95401680003212501(C)(3)$75,000$0N/AN/ARESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT
TAHOE TRUCKEE COMMUNITY FOUNDATION
PO BOX 366TRUCKEECA96160680416404501(C)(3)$55,000$0N/AN/ADISASTER RELIEF RECOVERY
KERN COMMUNITY FOUNDATION
5701 TRUXTUN AVE SUITE 110BAKERSFIELDCA93309770555874501(C)(3)$100,000$0N/AN/ADISASTER RELIEF RECOVERY
NAPA VALLEY COMMUNITY FOUNDATION
3299 CLAREMONT WAY SUITE 4NAPACA94558680349777501(C)(3)$55,000$0N/AN/ADISASTER RELIEF RECOVERY
LAKE COUNTY COMMUNITY FOUNDATION
PO BOX 414MIDDLETOWNCA95461932824487501(C)(3)$50,000$0N/AN/ADISASTER RELIEF RECOVERY
INLAND EMPIRE COMMUNITY FOUNDATION
3700 SIXTH STREET SUITE 200RIVERSIDECA92501330748536501(C)(3)$200,000$0N/AN/ADISASTER RELIEF RECOVERY; RESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT
SANTA BARBARA FOUNDATION
1111 CHAPALA STREET 200SANTA BARBARACA93101951866094501(C)(3)$155,000$0N/AN/ADISASTER RELIEF RECOVERY; RESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT
AMADOR COMMUNITY FOUNDATION
571 CA-49JACKSONCA95642680447992501(C)(3)$19,120$0N/AN/ARESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT
STANISLAUS COMMUNITY FOUNDATION
100 SYCAMORE AVE STE 200MODESTOCA95354680483054501(C)(3)$100,000$0N/AN/ARESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT
THE COMMUNITY FOUNDATION SAN LUIS OBISPO COUNTY
550 DANA STREETSAN LUIS OBISPOCA93401770496500501(C)(3)$75,000$0N/AN/ADISASTER RELIEF RECOVERY
MERCED COUNTY COMMUNITY FOUNDATION
PO BOX 3846MERCEDCA95344861151358501(C)(3)$99,880$0N/AN/ARESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT
VENTURA COUNTY COMMUNITY FOUNDATION
4001 MISSION OAKS BLVD SUITE ACAMARILLOCA93012770165029501(C)(3)$275,000$0N/AN/ADISASTER RELIEF RECOVERY; RESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT
WEST MARIN FUND
PO BOX 1496PT REYES STACA94956274102086501(C)(3)$100,000$0N/AN/ARESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT
SAN DIEGO FOUNDATION
2508 HISTORIC DECATUR ROAD SUTIESAN DIEGOCA92106952942582501(C)(3)$100,000$0N/AN/ADISASTER RELIEF RECOVERY200
COMMUNITY FOUNDATION OF THE NORTH STATE
1335 ARBORETUM DRIVE SUTIE BREDDINGCA96003680242276501(C)(3)$100,000$0N/AN/ARESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT
PLACER COMMUNITY FOUNDATION
PO BOX 9207AUBURNCA95604201485011501(C)(3)$100,000$0N/AN/ARESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE LEAGUE REQUIRES A STANDARDIZED WEB-BASED APPLICATION TO SOLICIT GRANT FUNDS, AND MONITORS USE OF GRANT FUNDS THROUGH DAY-TO-DAY COMMUNICATION, WRITTEN UPDATES, AND FINANCIAL REPORTS FROM GRANTEES.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonLAURA SEAMANPersonNm
TitleCEOTitleTxt
Base Compensation Filing Org$162,225BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$4,867DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$8,113NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$175,205TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BFORM 990 IS PROVIDED TO BOARD PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CDISCLOSING CONFLICTS OF INTEREST: THE LEAGUE OF CALIFORNIA COMMUNITY FOUNDATIONS (LEAGUE) HAS A CONFLICT OF INTEREST POLICY TO ENSURE THE LEAGUE'S BOARD OF DIRECTORS, VOLUNTEER COMMITTEE MEMBERS, CONSULTANTS, STAFF AND OTHER ASSOCIATED GROUPS ARE ACTING IN THE BEST INTERESTS OF THE LEAGUE, THE COMMUNITIES IT SERVES, AND THE PUBLIC TRUST. ALL BOARD MEMBERS, COMMITTEE MEMBERS, CONSULTANTS, STAFF AND OTHER ASSOCIATED GROUPS MUST REVIEW THE LEAGUE'S CONFLICT OF INTEREST POLICY AND SIGN A DOCUMENT TO CERTIFY THAT THEY HAVE READ, UNDERSTOOD AND AGREE TO THIS POLICY. MANAGING CONFLICTS OF INTEREST: ONCE A CONFLICT OF INTEREST IS DISCLOSED, THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS WILL DETERMINE THE NEXT STEPS WITH RESPECT TO THE CONFLICT OF INTEREST. THE LEAGUE MAY DETERMINE THAT THE CONFLICT OF INTEREST SHOULD BE MANAGED, REDUCED, OR ELIMINATED, OR THE LEAGUE MAY PROCEED WITHOUT A MANAGEMENT PLAN. ANY MANAGEMENT PLAN WILL DEPEND UPON THE FACTS AND CIRCUMSTANCES OF THE SPECIFIC MATTER. ENFORCEMENT: VIOLATIONS OF THIS POLICY ARE SUBJECT TO DISCIPLINARY ACTION, UP TO AND INCLUDING TERMINATION OF THE INDIVIDUAL'S ASSOCIATION WITH THE LEAGUE, IN ACCORDANCE WITH THE LEAGUE'S DISCIPLINARY POLICIES AND PROCEDURES APPLICABLE TO THE INDIVIDUAL. THIS POLICY WILL NOT BE ENFORCED TO THE EXTENT IT IS INCONSISTENT WITH APPLICABLE LAW.
FORM 990, PART VI, SECTION B, LINE 15ATHE FULL BOARD PERIODICALLY CONDUCTS A FORMAL REVIEW PROCESS FOR THE CHIEF EXECUTIVE OFFICER AND ALSO REVIEWS SALARY AND AGREES ON ANY SALARY ADJUSTMENTS.
FORM 990, PART VI, SECTION C, LINE 19PUBLIC INFORMATION IS AVAILABLE UPON REQUEST
PART XII, LINE 2CTHE AUDIT COMMITTEE OVERSEES THE FINANCIAL STATEMENT PROCESS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.