SAN DIEGO CHARITABLE REAL ESTATE FOUNDATION: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- SAN DIEGO CHARITABLE REAL ESTATE FOUNDATION (EIN 33-0701029)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-01-15
- IRS object ID
- 201500169349301030
- Schema version
- 2013v4.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule I
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-01-15T17:39:56-06:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 010826173 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CBIZ MHM LLC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10616 SCRIPPS SUMMIT COURT STE 100 | AddressLine1 |
| City | SAN DIEGO | City |
| State | CA | State |
| ZIP Code | 92131 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330701029 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAN DIEGO CHARITABLE REAL ESTATE FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SAND | BusinessNameControlTxt |
| Phone | 6192352300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2508 HISTORIC DECATUR ROAD NO 200 | AddressLine1 |
| City | SAN DIEGO | City |
| State | CA | State |
| ZIP Code | 92106 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KATHLYN MEAD | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 6192352300 | PhoneNum |
| Signature | 2015-01-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ROBERT C GELLMAN | PreparerPersonNm |
| PTIN | P00183739 | PTIN |
| Phone | 8587952000 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JIM CAHILL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2508 HISTORIC DECATUR ROAD NO 200 | AddressLine1 |
| City | SAN DIEGO | City |
| State | CA | State |
| ZIP Code | 92106 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,045,121 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SDFOUNDATION.ORG/CHARITABLEREALESTATE | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1996 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | INCREASE RESPONSIBLE PHILANTHROPY BY ACCEPTING, MANAGING AND MARKETING REAL ESTATE GIFTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $180,000 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,750,000 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $154,716 | PYInvestmentIncomeAmt |
| CY Investment Income | -$348,187 | CYInvestmentIncomeAmt |
| PY Other Revenue | $29,464 | PYOtherRevenueAmt |
| CY Other Revenue | $94,043 | CYOtherRevenueAmt |
| PY Total Revenue | $364,180 | PYTotalRevenueAmt |
| CY Total Revenue | $3,495,856 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $585,805 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $163,259 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $35,846 | PYOtherExpensesAmt |
| CY Other Expenses | $80,503 | CYOtherExpensesAmt |
| PY Total Expenses | $621,651 | PYTotalExpensesAmt |
| CY Total Expenses | $243,762 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$257,471 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,252,094 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $261,876 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,620,427 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $618 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $107,075 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $261,258 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,513,352 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE O | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $219,362 | ExpenseAmt |
| Grant | $163,259 | GrantAmt |
| Desc | SEE SCHEDULE O | Desc |
| Total Program Service Expenses | $219,362 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | Yes (1) | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 1 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Excess Business Holdings | 0 | ExcessBusinessHoldingsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DANIEL BROWN | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6192352300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2508 HISTORIC DECATUR RD STE 200 | AddressLine1 |
| City | SAN DIEGO | City |
| State | CA | State |
| ZIP Code | 92106 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JIM CAHILL | ||||||
| BOARD CHAIR | 1.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ALLAN WASSERMAN | ||||||
| BOARD VICE-CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROBERT KELLY | ||||||
| BOARD SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $312,881 | $81,249 |
| YAMILA M AYAD | ||||||
| BOARD TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHER CONNER | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| LINDA B HERSH | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| CRAIG A IRVING | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| GARY M KATZ | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| JANICE L WEINRICK | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| JACK RAYMOND | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $312,881 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $81,249 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $3,750,000 | AllOtherContributionsAmt |
| Total Contributions | $3,750,000 | TotalContributionsAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $457,266 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $451,078 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $6,188 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,188 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,188 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $3,750,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $4,098,187 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$348,187 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$348,187 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$348,187 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MANAGEMENT FEE INCOME | Desc |
| Business | 541610 | BusinessCd |
| Total Revenue Column | $87,855 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $87,855 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $87,855 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,495,856 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$254,144 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $163,259 | TotalAmt |
| Program Services | $163,259 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,068 | TotalAmt |
| Program Services | $55,068 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,910 | TotalAmt |
| Management And General | $1,910 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,035 | TotalAmt |
| Program Services | $1,035 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,903 | TotalAmt |
| Management And General | $1,903 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,144 | TotalAmt |
| Management And General | $10,144 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|
| MISCELLANEOUS EXPENSE | $10,068 | $10,068 |
| PRINTING / PUBLICATIONS | $160 | $160 |
| POSTAGE | $158 | $158 |
| BANK FEES | $57 | $57 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $243,762 | TotalAmt |
| Program Services | $219,362 | ProgramServicesAmt |
| Management And General | $24,400 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,895 | BOYAmt |
| EOY | $56,907 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $172,981 | BOYAmt |
| EOY | $3,563,520 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $261,876 | BOYAmt |
| EOY | $3,620,427 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $618 | BOYAmt |
| EOY | $107,075 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $618 | BOYAmt |
| EOY | $107,075 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $261,258 | BOYAmt |
| EOY | $3,513,352 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $261,258 | BOYAmt |
| EOY | $3,513,352 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $261,876 | BOYAmt |
| EOY | $3,620,427 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $3,252,094 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| Certification | Yes (X) | CertificationInd |
| IRS Written Determination | Yes (X) | IRSWrittenDeterminationInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAN DIEGO FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 952942582 | EIN |
| Organization Type | 7 | OrganizationTypeDesc |
| Governing Document Listed | Yes (1) | GoverningDocumentListedInd |
| Supported Org Notified | Yes (1) | SupportedOrgNotifiedInd |
| US Organized | Yes (1) | USOrganizedInd |
| Support | $0 | SupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $0 | SupportSumAmt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $117,208,876 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $113,164,870 | OtherRevenueAmt |
| Revenue Not Reported | $113,164,870 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,044,006 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $87,856 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$636,006 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$548,150 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,495,856 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $60,258,962 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $59,467,051 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $59,467,051 | ExpensesNotReportedAmt |
| Expenses Subtotal | $791,911 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $87,857 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | -$636,006 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | -$548,149 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $243,762 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PART XI, LINE 2D | INCOME REPORTED BY OTHER ENTITIES INCLUDED IN THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS: $113,164,870 |
| SCHEDULE D, PART XI, LINE 4B | RENTAL EXPENSES <$451,078> GRANT RECEIVED FROM AFFILIATE $163,259 SELLING EXPENSES $348,187 |
| SCHEDULE D, PART XII, LINE 2D | EXPENSES REPORTED BY OTHER ENTITIES INCLUDED IN THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS: $59,467,051 |
| SCHEDULE D, PART XII, LINE 4B | RENTAL EXPENSES <$451,078> GRANT RECEIVED FROM AFFILIATE $163,259 SELLING EXPENSES $348,187 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAN DIEGO FOUNDATION | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2508 HISTORIC DECATUR ROAD | AddressLine1 |
| City | SAN DIEGO | City |
| State | CA | State |
| ZIP Code | 92106 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 952942582 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $163,259 | CashGrantAmt |
| Purpose Of Grant | GENERAL PURPOSE | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT KELLY | PersonNm |
| Title | BOARD SECRETARY | TitleTxt |
| Base Compensation Filing Org | $0 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $294,896 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $17,985 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $63,412 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $17,837 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $0 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $394,130 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE J, PART I | ROBERT KELLY, PRESIDENT AND CEO OF THE SAN DIEGO FOUNDATION (THE SUPPORTED ORGANIZATION) RETIRED IN SEPTEMBER 2014, SUBSEQUENT TO THE FISCAL YEAR-END. AS OF JUNE 30, 2014, MR. KELLY RECEIVED COMPENSATION DIRECTLY FROM THE SUPPORTED ORGANIZATION FOR HIS CAPACITY AS PRESIDENT AND CEO. HE DID NOT RECEIVE ANY COMPENSATION FOR HIS ROLE AS SECRETARY OF THE SAN DIEGO CHARITABLE REAL ESTATE FOUNDATION, THE SUPPORTING ORGANIZATION. THEREFORE, ALL COMPENSATION LISTED IS DETERMINED AT THE SUPPORTED ORGANIZATION LEVEL. |
| SCHEDULE J, PART I, LINE 4B | ROBERT KELLY, PRESIDENT AND CEO OF THE SAN DIEGO FOUNDATION (THE SUPPORTED ORGANIZATION) RETIRED IN SEPTEMBER 2014, SUBSEQUENT TO THE FISCAL YEAR-END. AS OF JUNE 30, 2014, MR. KELLY PARTICIPATED IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN THAT WAS ESTABLISHED BY THE SAN DIEGO FOUNDATION. ALL PLAN ACCRUALS ($31,375) WERE MADE AT THE SUPPORTED ORGANIZATION LEVEL. |
Schedule M IRS990ScheduleM
Real Estate Residential RealEstateResidentialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $3,750,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (1) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 32B: | FormAndLineReferenceDesc |
| Explanation | THE SAN DIEGO FOUNDATION; EIN 95-2942582 AS THE SAN DIEGO FOUNDATION 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 CHARITABLE REAL ESTATE FOUNDATION ACCEPTS THE PROPERTY, THE DONATION IS MADE DIRECTLY TO 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. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: | 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. |
| FORM 990, PART III, LINE 4A, DESCRIPTION OF PROGRAM SERVICE: | 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. |
| 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 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 11 | FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 HAS BEEN REVIEWED BY THE CFO OF THE SAN DIEGO FOUNDATION. A COMPLETE ELECTRONIC COPY OF THE 990 RETURN IS EMAILED TO ALL BOARD MEMBERS FOR THEIR REVIEW PRIOR TO E-FILING THE RETURN WITH TO THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY ENSURING THAT EACH BOARD MEETING HAS AN AGENDA ITEM TO REVIEW AND DISCLOSE ANY EXISTING AND/OR NEW CONFLICTS OF INTEREST. AT THE FIRST BOARD MEETING OF THE FISCAL YEAR, EACH MEMBER IS ASKED TO COMPLETE AND SIGN AN UPDATED CONFLICT OF INTEREST STATEMENT. |
| 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. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAN DIEGO FOUNDATION | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2508 HISTORIC DECATUR RD 200 | AddressLine1 |
| City | SAN DIEGO | City |
| State | CA | State |
| ZIP Code | 92106 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 952942582 | EIN |
| Primary Activities | GRANT MAKING | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 509(A)(1) | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAN DIEGO FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | B | TransactionTypeTxt |
| Involved | $163,259 | InvolvedAmt |
| Method Of Amount Determination | FAIR MARKET VALUE | MethodOfAmountDeterminationTxt |