﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-04-11T12:14:08-07:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>680260103</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>REGALIA BERGER &amp; BERGER CPAS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>103 TOWN COUNTRY DR STE K</AddressLine1Txt>
        <CityNm>DANVILLE</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94526</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>274690768</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>San Mateo City Parks and Recreation</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>Foundation</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SANM</BusinessNameControlTxt>
      <PhoneNum>6505227400</PhoneNum>
      <USAddress>
        <AddressLine1Txt>City Hall 330 20th Avenue</AddressLine1Txt>
        <CityNm>San Mateo</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94403</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Sheila Canzian</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>6505227400</PhoneNum>
      <SignatureDt>2026-04-11</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Douglas W Regalia</PreparerPersonNm>
      <PTIN>P00186389</PTIN>
      <PhoneNum>9253140390</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="TransfersPersonalBenefitsContr IRS990ScheduleO" softwareId="25022934" softwareVersionNum="2025v4.1">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>www.ilovesanmateocityparks.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>41034</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>30655</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>288</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="25000" referenceDocumentId="IRS990ScheduleG">10091</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>3825</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>6266</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>37209</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>36000</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3787</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>3007</OtherExpensesTotalAmt>
      <TotalExpensesAmt>42794</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-5585</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>297710</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>292125</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>297710</BOYAmt>
        <EOYAmt>292125</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>297710</BOYAmt>
        <EOYAmt>292125</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>297710</BOYAmt>
        <EOYAmt>292125</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>To aid, sponsor, promote, advance, and assist in the provision of public parks and recreation in the City of San Mateo.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The Foundation supports the City of San Mateos signature summer event: The Central Park Music Series. This event hosts free live music on Thursdays from June through August.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>36000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>37955</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>37955</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Cliff Robbins</PersonNm>
        <TitleTxt>Chairman</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Ken Chin</PersonNm>
        <TitleTxt>Vice Chair</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Sheila Canzian</PersonNm>
        <TitleTxt>Secty/Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Mike Ethridge</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Steve Fredericks</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Renee Luenow</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Dominick Peralta</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Sheila Canzian</PersonNm>
        <USAddress>
          <AddressLine1Txt>City Hall 330 20th Ave</AddressLine1Txt>
          <CityNm>San Mateo</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94403</ZIPCd>
        </USAddress>
        <PhoneNum>6505227400</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="25022934" softwareVersionNum="2025v4.1">
      <CommunityTrustInd>X</CommunityTrustInd>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>262305</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>123977</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>51192</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>32318</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>30655</CurrentTaxYearAmt>
        <TotalAmt>500447</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>262305</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>123977</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>51192</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>32318</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>30655</CurrentTaxYearAmt>
        <TotalAmt>500447</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>29704</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>470743</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>22</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2047</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3971</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>622</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>288</CurrentTaxYearAmt>
        <TotalAmt>6950</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>507397</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>35180</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.92780</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.96700</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="25022934" softwareVersionNum="2025v4.1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="25022934" softwareVersionNum="2025v4.1">
      <FundraisingEventInformationGrp>
        <Event1Nm>Music Series</Event1Nm>
        <GrossReceiptsEvent1Amt>35091</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>25000</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>10091</GrossRevenueEvent1Amt>
        <FoodAndBeverageEvent1Amt>2803</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>1022</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>35091</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>25000</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>10091</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>2803</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>1022</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>3825</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>6266</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="25022934" softwareVersionNum="2025v4.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Class of Activity: Music Series Support | Donee's Name: City of San Mateo | Donee's Address: 330 W 20th Avenue San Mateo CA 94403 | Relationship of Donee: City | Cash Amount Given: $36000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Expenses $932</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1003</FormAndLineReferenceDesc>
        <ExplanationTxt>Information Technology $120</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Equipment $1762</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>Volunteer Recognition $193</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>