2020-04-15T17:37:45-05:00 2019-06-30 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2018-07-01 330701029 SAN DIEGO CHARITABLE REAL ESTATE FOUNDATION SAND 6192352300 2508 HISTORIC DECATUR ROAD NO 200 SAN DIEGO CA 92106 JAMES HOWELL CHIEF FINANCIAL OFFICER 6192352300 2020-04-15 1 PATRICIA J MAYER P00188643 8586271400 70.95.170.83 2020-04-15 17:18:30 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 3014993178E79CFC6E937B96CD2BA2E742C85339 2018 2021-01-29 14:40:06Z STEVE KLOSTERMAN 2508 HISTORIC DECATUR ROAD NO 200 SAN DIEGO CA 92106 3060664 0 X WWW.SDFOUNDATION.ORG/CHARITABLEREALESTATE X 1996 CA INCREASE RESPONSIBLE PHILANTHROPY BY ACCEPTING, MANAGING AND MARKETING REAL ESTATE GIFTS. 9 7 0 9 0 0 0 2605000 0 7170 0 9000 -75000 67009 -75000 2688179 0 206615 0 0 0 0 0 0 0 3172 42790 3172 249405 -78172 2438774 40637 2230197 4 790 40633 2229407 X SEE SCHEDULE O.THE EXEMPT PURPOSE OF THE SAN DIEGO CHARITABLE REAL ESTATE FOUNDATION IS TO SUPPORT THE SAN DIEGO FOUNDATION IN ITS MISSION TO PROMOTE AND INCREASE RESPONSIBLE AND EFFECTIVE PHILANTHROPY BY ACCEPTING, MANAGING AND MARKETING REAL ESTATE GIFTS. THE 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 THE SAN DIEGO FOUNDATION. 0 0 245827 SEE SCHEDULE O.GIFTS OF REAL ESTATE ARE MANAGED AND LIQUIDATED THROUGH THIS ENTITY WITH THE PROCEEDS CREATING OR SUPPLEMENTING AN ESTABLISHED FUND AT THE SAN DIEGO FOUNDATION. PROCEEDS FROM SALE OF PROPERTIES ARE TRANSFERRED TO THE SAN DIEGO FOUNDATION FOR GRANTING TO THE COMMUNITY OR ADDING TO ENDOWMENT PRINCIPAL. 245827 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 2 0 0 0 0 0 X 9 7 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 NO 200 SAN DIEGO CA 92106 ALLAN WASSERMAN DIRECTOR 0.20 X 0 0 0 CHER CONNER DIRECTOR 0.20 X 0 0 0 GARY M KATZ DIRECTOR 0.20 X 0 0 0 JAMES HOWELL BOARD TREASURER 0.20 40.00 X X 0 251648 48214 JANICE L WEINRICK DIRECTOR 0.20 X 0 0 0 JOE FARRAGE DIRECTOR 0.20 X 0 0 0 MARK STUART BOARD SECRETARY (AS OF 5/19) 0.20 X X 0 0 0 STEVE KLOSTERMAN BOARD CHAIR 0.20 X X 0 0 0 STEVE SEFTON BOARD VICE CHAIR 0.20 X X 0 0 0 0 251648 48214 0 0 1 0 0 2375000 230000 2605000 2605000 MANAGEMENT FEE INCOME 900099 7170 7170 7170 187500 120491 67009 67009 67009 260994 251994 9000 9000 9000 2688179 7170 0 76009 206615 206615 12350 12350 2000 2000 12516 12516 798 798 HOA FEES 5810 5810 BANK FEES 2306 738 1568 FILING FEES 10 10 7000 7000 249405 245827 3578 0 40637 105197 2125000 0 0 2125000 40637 2230197 4 790 4 790 X 40633 2229407 40633 2229407 40637 2230197 2438774 -250000 0 X X 0 1 X 1 0 X X 1 THE SAN DIEGO FOUNDATION 952942582 8 1 206615 0 1 206615 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 2125000 2125000 2125000 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. 1 THE SAN DIEGO FOUNDATION 2508 HISTORIC DECATUR RD 200 SAN DIEGO CA 92106 952942582 501(C)(3) 206615 FOR GENERAL SUPPORT 1 PART I, LINE 2: THE FOUNDATION'S PURPOSE IS TO SUPPORT THE SAN DIEGO FOUNDATION. CONTRIBUTIONS TO THE THE SAN DIEGO FOUNDATION ARE APPROVED BY THE CHAIRMAN OF THE BOARD OF DIRECTORS. THE FINANCIAL STATUS OF THE FOUNDATION IS DISCUSSED DURING PERIODIC BOARD MEETINGS. 0 0 0 0 0 0 0 0 0 JAMES HOWELL BOARD TREASURER 0 230530 0 21118 0 0 0 20092 0 28122 0 299862 0 0 PART I, LINE 3 THE ORGANIZATION RELIES ON ITS RELATED ORGANIZATION, THE SAN DIEGO FOUNDATION, TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S CEO/EXECUTIVE DIRECTOR. X 3 2605000 FMV 0 1 1 PART I, LINE 32B: THE SAN DIEGO FOUNDATION ("TSDF") - EIN 95-2942582 AS TSDF 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 THE 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 THE SAN DIEGO FOUNDATION. THE FINANCIAL STATEMENTS OF THE 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 ORGANIZATION HAS ONE CLASS OF VOTING MEMBERS CONSISTING OF THE BOARD OF GOVERNORS OF ITS SUPPORTED ORGANIZATION, THE SAN DIEGO FOUNDATION. APPROVAL OF THE ORGANIZATION'S DIRECTORS IS CONSIDERED AND APPROVED BY THE ORGANIZATION'S BOARD OF DIRECTORS. TWO MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS MUST ALSO BE MEMBERS OF THE BOARD OF GOVERNORS OF ITS SUPPORTED ORGANIZATION, THE SAN DIEGO FOUNDATION. 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 THE FORM 990 IS REVIEWED BY THE CFO OF THE SAN DIEGO FOUNDATION AND THE ORGANIZATION'S TREASURER FOR ACCURACY AND COMPLETENESS. A COMPLETE COPY OF THE FORM 990 WAS PROVIDED TO THE 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 THE SAN DIEGO FOUNDATION. THE FINANCIAL STATEMENTS ARE REPORTED ON A CONSOLIDATED BASIS AND ARE AVAILABLE ON THE SAN DIEGO FOUNDATION'S WEBSITE, WWW.SDFOUNDATION.ORG 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 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0