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LEAGUE OF CALIFORNIA COMMUNITY FOUNDATIONS: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
LEAGUE OF CALIFORNIA COMMUNITY FOUNDATIONS (EIN 45-5125583)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-04-23
IRS object ID
202601139349301410
Schema version
2025v4.1
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)
Return2026-04-23T12:11:22-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

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 Begin2025-01-01TaxPeriodBeginDt

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
Signature2026-04-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKIMBERLYN SPILLER CPAPreparerPersonNm
PTINP01491937PTIN
Phone8058880242PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerTERENCE MULLIGANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 402275AddressLine1Txt
CityHESPERIACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92345ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,221,173GrossReceiptsAmt
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 Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee2TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,085,331PYContributionsGrantsAmt
CY Contributions Grants$1,766,545CYContributionsGrantsAmt
PY Program Service Revenue$405,595PYProgramServiceRevenueAmt
CY Program Service Revenue$431,788CYProgramServiceRevenueAmt
PY Investment Income$68,443PYInvestmentIncomeAmt
CY Investment Income$22,840CYInvestmentIncomeAmt
PY Other Revenue-$6PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$3,559,363PYTotalRevenueAmt
CY Total Revenue$2,221,173CYTotalRevenueAmt
PY Grants And Similar Paid$2,457,500PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,410,112CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$312,092PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$326,919CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$8,344CYTotalFundraisingExpenseAmt
PY Other Expenses$390,290PYOtherExpensesAmt
CY Other Expenses$466,240CYOtherExpensesAmt
PY Total Expenses$3,159,882PYTotalExpensesAmt
CY Total Expenses$2,203,271CYTotalExpensesAmt
PY Revenues Less Expenses$399,481PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$17,902CYRevenuesLessExpensesAmt
Total Assets BOY$3,235,221TotalAssetsBOYAmt
Total Assets EOY$3,485,372TotalAssetsEOYAmt
Total Liabilities BOY$73,282TotalLiabilitiesBOYAmt
Total Liabilities EOY$305,529TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,161,939NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,179,843NetAssetsOrFundBalancesEOYAmt
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$1,410,112ExpenseAmt
Grant$1,410,112GrantAmt
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$522,146ExpenseAmt
Revenue$431,788RevenueAmt
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$1,932,258TotalProgramServiceExpensesAmt
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 Sec0ReportInvestmentsOtherSecInd
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 Document6IRPDocumentCnt
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 Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
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 (13 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
MARIAN KAANON
VICE CHAIR3.00Yes (X)Yes (X)$0$0$0
MARK STUART
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
MICHELLE DECKER
DIRECTOR1.00Yes (X)$0$0$0
OSCAR CHAVEZ
DIRECTOR1.00Yes (X)$0$0$0
JACKIE CARRERA
DIRECTOR1.00Yes (X)$0$0$0
AARON FALK
DIRECTOR1.00Yes (X)$0$0$0
BRANDI HOWARD
DIRECTOR1.00Yes (X)$0$0$0
VANESSA BECHTEL
DIRECTOR1.00Yes (X)$0$0$0
KERRY CARRANCI
DIRECTOR1.00Yes (X)$0$0$0
LAURA SEAMAN
CEO40.00Yes (X)$166,889$0$13,785
FieldValueIRS element (for citing)
Total Reportable Comp From Org$166,889TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$13,785TotalOtherCompensationAmt
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$600,000GovernmentGrantsAmt
All Other Contributions$1,166,545AllOtherContributionsAmt
Total Contributions$1,766,545TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP FEES812900$390,985$390,985
TRAINING COURSE611600$28,303$28,303
GROWING CF CIRCLE900099$12,000$12,000
MISC REVENUE900099$500$500
FieldValueIRS element (for citing)
Total Program Service Revenue$431,788TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$22,840TotalRevenueColumnAmt
Exclusion$22,840ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,221,173TotalRevenueColumnAmt
Related Or Exempt Func Income$431,788RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$22,840ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$1,410,112TotalAmt
Program Services$1,410,112ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$166,889TotalAmt
Program Services$125,167ProgramServicesAmt
Management And General$33,378ManagementAndGeneralAmt
Fundraising$8,344FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$103,897TotalAmt
Program Services$25,974ProgramServicesAmt
Management And General$77,923ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$7,748TotalAmt
Program Services$1,937ProgramServicesAmt
Management And General$5,811ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$28,374TotalAmt
Program Services$7,093ProgramServicesAmt
Management And General$21,281ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$20,011TotalAmt
Program Services$5,003ProgramServicesAmt
Management And General$15,008ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$209,447TotalAmt
Program Services$209,447ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$49,671TotalAmt
Management And General$49,671ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$66,000TotalAmt
Program Services$66,000ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$952TotalAmt
Management And General$952ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$12,289TotalAmt
Management And General$12,289ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$7,886TotalAmt
Management And General$7,886ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$21,212TotalAmt
Program Services$21,212ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$60,313TotalAmt
Program Services$60,313ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,678TotalAmt
Management And General$1,678ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
TRAINING$24,456$24,456
SUBSCRIPTIONS & MEMBERS$7,877$7,877
MISCELLANEOUS$4,459$4,459

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,203,271TotalAmt
Program Services$1,932,258ProgramServicesAmt
Management And General$262,669ManagementAndGeneralAmt
Fundraising$8,344FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$901,001BOYAmt
EOY$872,469EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,091,707BOYAmt
EOY$2,526,549EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$25,000EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$11,323EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$242,513BOYAmt
EOY$50,031EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,235,221BOYAmt
EOY$3,485,372EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$73,282BOYAmt
EOY$64,029EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
EOY$166,500EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$75,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$73,282BOYAmt
EOY$305,529EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$658,824BOYAmt
EOY$560,091EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,503,115BOYAmt
EOY$2,619,752EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,161,939BOYAmt
EOY$3,179,843EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,235,221BOYAmt
EOY$3,485,372EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$17,902ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$2NetUnrlzdGainsLossesInvstAmt
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$662,048CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$956,297CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,724,952CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,490,926CurrentTaxYearMinus1YearAmt
Current Tax Year$2,198,333CurrentTaxYearAmt
Total$10,032,556TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$662,048CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$956,297CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,724,952CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,490,926CurrentTaxYearMinus1YearAmt
Current Tax Year$2,198,333CurrentTaxYearAmt
Total$10,032,556TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$10,032,556PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$37,026CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years-$1,918CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$25,111CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$68,437CurrentTaxYearMinus1YearAmt
Current Tax Year$22,840CurrentTaxYearAmt
Total$151,496TotalAmt
FieldValueIRS element (for citing)
Total Support$10,184,052TotalSupportAmt
Public Support CY1700.98510PublicSupportCY170Pct
Public Support PY1700.98970PublicSupportPY170Pct
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$66,000FilingOrganizationsTotalAmt

Total Lobbying Expend TotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$66,000FilingOrganizationsTotalAmt

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$2,139,371FilingOrganizationsTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$2,205,371FilingOrganizationsTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Filing Organizations Total$260,269FilingOrganizationsTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Filing Organizations Total$65,067FilingOrganizationsTotalAmt

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$181,385CurrentYearMinus3Amt
Current Year Minus2$233,343CurrentYearMinus2Amt
Current Year Minus1$307,994CurrentYearMinus1Amt
Current Year$260,269CurrentYearAmt
Total$982,991TotalAmt
FieldValueIRS element (for citing)
Lobbying Ceiling$1,474,487LobbyingCeilingAmt

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$66,000CurrentYearAmt
Total$246,000TotalAmt

Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Current Year Minus3$45,346CurrentYearMinus3Amt
Current Year Minus2$58,336CurrentYearMinus2Amt
Current Year Minus1$76,999CurrentYearMinus1Amt
Current Year$65,067CurrentYearAmt
Total$245,748TotalAmt
FieldValueIRS element (for citing)
Grassroots Ceiling$368,622GrassrootsCeilingAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,223,275TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$2NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$2,100DonatedServicesAndUseFcltsAmt
Revenue Not Reported$2,102RevenueNotReportedAmt
Revenue Subtotal$2,221,173RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,221,173TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,205,371TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$2,100DonatedServicesUseFcltsAmt
Expenses Not Reported$2,100ExpensesNotReportedAmt
Expenses Subtotal$2,203,271ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,203,271TotalExpensesPerForm990Amt

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, 2025, 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 (21 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtValuation Method UsedValuationMethodUsedDescNon Cash AssistanceNonCashAssistanceDescPurpose Of GrantPurposeOfGrantTxt
PASADENA COMMUNITY FOUNDATION
301 E COLORADO BLVD STE 810PASADENACA91101953895419501(C)(3)$145,330$0N/AN/ADISASTER RELIEF RECOVERY; RESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT
NAPA VALLEY COMMUNITY FOUNDATION
3299 CLAREMONT WAY SUITE 4NAPACA94558680349777501(C)(3)$120,330$0N/AN/ADISASTER RELIEF RECOVERY; RESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT; TRAVEL STIPENDS
THE COMMUNITY FOUNDATION OF NEVADA COUNTY
PO BOX 1207NEVADA CITYCA95959931342196501(C)(3)$120,330$0N/AN/ADISASTER RELIEF RECOVERY; RESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT; TRAVEL STIPENDS
INLAND EMPIRE COMMUNITY FOUNDATION
3700 SIXTH STREET SUITE 200RIVERSIDECA92501330748536501(C)(3)$115,330$0N/AN/ADISASTER RELIEF RECOVERY; RESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT; TRAVEL STIPENDS
SOLANO COMMUNITY FOUNDATION
744 EMPIRE STREET SUITE 240FAIRFIELDCA94534942985548501(C)(3)$70,000$0N/AN/ADISASTER RELIEF RECOVERY; TRAVEL STIPENDS
THE COMMUNITY FOUNDATION OF MENDOCINO COUNTY
204 SOUTH OAK STREETUKIAHCA95482680330462501(C)(3)$65,000$0N/AN/ADISASTER RELIEF RECOVERY; TRAVEL STIPENDS
COMMUNITY FOUNDATION FOR MONTEREY COUNTY
2354 GARDEN ROADMONTEREYCA93940941615897501(C)(3)$45,330$0N/AN/ARESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT
CENTRAL VALLEY COMMUNITY FOUNDATION
1260 FULTON STREET SUITE 200FRESNOCA93721770478025501(C)(3)$45,330$0N/AN/ARESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT
SAN JOAQUIN COMMUNITY FOUNDATION
6735 HERNDON PLACE STE BSTOCKTONCA95201261476916501(C)(3)$45,330$0N/AN/ARESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT
NORTH VALLEY COMMUNITY FOUNDATION
1811 CONCORD AVE STE 220CHICOCA95928680161455501(C)(3)$45,330$0N/AN/ARESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT
COMMUNITY FOUNDATION SANTA CRUZ COUNTY
7807 SOQUEL DRIVEAPTOSCA95003942808039501(C)(3)$45,330$0N/AN/ARESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT
SACRAMENTO REGION COMMUNITY FOUNDATION
955 UNIVERSITY AVE STE ASACRAMENTOCA95825942891517501(C)(3)$45,330$0N/AN/ARESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT
COMMUNITY FOUNDATION SONOMA COUNTY
120 STONY POINT ROAD SUITE 220SANTA ROSACA95401680003212501(C)(3)$45,330$0N/AN/ARESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT
SANTA BARBARA FOUNDATION
1111 CHAPALA STREET 200SANTA BARBARACA93101951866094501(C)(3)$45,330$0N/AN/ARESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT
THE COMMUNITY FOUNDATION SAN LUIS OBISPO COUNTY
550 DANA STREETSAN LUIS OBISPOCA93401770496500501(C)(3)$45,330$0N/AN/ARESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT
VENTURA COUNTY COMMUNITY FOUNDATION
4001 MISSION OAKS BLVD SUITE ACAMARILLOCA93012770165029501(C)(3)$45,330$0N/AN/ARESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT
EL DORADO COMMUNITY FOUNDATION
312 MAIN ST 201PLACERVILLECA95667680255556501(C)(3)$45,330$0N/AN/ARESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT
KERN COMMUNITY FOUNDATION
5701 TRUXTUN AVE SUITE 110BAKERSFIELDCA93309770555874501(C)(3)$40,000$0N/AN/ADISASTER RELIEF RECOVERY
COMMUNITY FOUNDATION OF THE NORTH STATE
1335 ARBORETUM DRIVE SUITE BREDDINGCA96003680242276501(C)(3)$30,000$0N/AN/ADISASTER RELIEF RECOVERY; TRAVEL STIPENDS
AMADOR COMMUNITY FOUNDATION
571 CA-49JACKSONCA95642680447992501(C)(3)$30,000$0N/AN/ADISASTER RELIEF RECOVERY; TRAVEL STIPENDS
SIERRA BUSINESS COUNCIL
10343 HIGH STTRUCKEECA96161680397204501(C)(3)$166,500$0N/AN/AWILDFIRE SOLUTIONS COALITION

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$166,889BaseCompensationFilingOrgAmt
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$5,007DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$8,778NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$180,674TotalCompensationFilingOrgAmt
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.