2024-05-07T14:21:44-05:00 2023-12-31 262350873 CALIBER AUDIT & ATTEST LLP 805 AEROVISTA PLACE SUITE 103 SAN LUIS OBISPO CA 93401 990 2023-01-01 455125583 LEAGUE OF CALIFORNIA COMMUNITY FOUNDATIONS LEAG 2099843955 PO BOX 4791 SONORA CA 95370 TERENCE MULLIGAN TREASURER 2099843955 2024-05-03 1 TERENCE MULLIGAN 999009999 0 KIMBERLYN SPILLER CPA P01491937 8058880242 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z TERENCE MULLIGAN PO BOX 4791 SONORA CA 95370 2750063 0 X WWW.LCCF.ORG X 1994 CA THE 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. 12 12 2 0 0 0 564722 2330234 391575 394718 1425 28904 -3343 -3793 954379 2750063 550000 992000 0 0 277670 303035 0 0 8216 236175 371817 1063845 1666852 -109466 1083211 1702745 2828547 36983 66080 1665762 2762467 X THE 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. 0 0 992000 992000 PROVIDING A CENTRALIZED OPPORTUNITY FOR FUNDERS TO INVEST IN DISASTER RESILIENCE AND RESPONSE THROUGH COMMUNITY FOUNDATIONS - TRUSTED INTERMEDIARIES WHO ARE DEEPLY CONNECTED TO AFFECTED COMMUNITIES. 460828 394718 FOSTERING COLLABORATION AMONG THE STATE'S COMMUNITY FOUNDATIONS BY PROVIDING NETWORKING/COLLEGIALITY VENUES AND STRUCTURES, EDUCATION AND TRAINING PROGRAMS, AND INFORMATION SHARING. 1452828 1 1 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 1 2 1 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X TERENCE MULLIGAN 2099843955 PO BOX 4791 SONORA CA 95370 HEIDI MCPHERSON CHAIR 3.00 X X 0 0 0 FRED BLACKWELL VICE CHAIR 3.00 X X 0 0 0 SUSAN TRUE SECRETARY 3.00 X X 0 0 0 TERENCE MULLIGAN TREASURER 3.00 X X 0 0 0 MEGAN BARBER ALLENDE DIRECTOR 1.00 X 0 0 0 STACY CALDWELL DIRECTOR 1.00 X 0 0 0 MARIAN KAANON DIRECTOR 1.00 X 0 0 0 MARK STUART DIRECTOR 1.00 X 0 0 0 MOSES ZAPIEN DIRECTOR 1.00 X 0 0 0 MICHELLE DECKER DIRECTOR 1.00 X 0 0 0 GARY BYRNE DIRECTOR 1.00 X 0 0 0 ADIN MILLER DIRECTOR 1.00 X 0 0 0 LAURA SEAMAN CEO 40.00 X 164313 0 11997 164313 0 11997 1 0 1 0 0 2330234 2330234 MEMBERSHIP FEES 812900 364568 364568 TRAINING COURSE AND OT 611600 30150 30150 394718 28904 28904 OTHER INCOME 900099 -3793 -3793 -3793 2750063 394718 0 25111 992000 992000 164313 123234 32863 8216 91461 22865 68596 6856 1714 5142 23069 5767 17302 17336 4334 13002 95714 95714 15400 15400 60000 60000 3620 3620 6954 6954 21862 21862 125338 125338 SUBSCRIPTIONS & MEMBERS 20834 20834 MISCELLANEOUS 11265 11265 TRAINING 10830 10830 1666852 1452828 205808 8216 666413 216620 863863 2413482 400 172469 198045 1702745 2828547 36983 66080 36983 66080 X 363062 493960 1302700 2268507 1665762 2762467 1702745 2828547 1083211 13494 0 X X 0 1 X 1 0 X 324994 4974267 662048 956297 2724952 9642558 324994 4974267 662048 956297 2724952 9642558 9642558 6054 4300 37026 -1918 25111 70573 9713131 0.99270 0.99330 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60000 60000 1606852 1666852 233343 58336 0 0 296421 197386 181385 233343 908535 1362803 60000 60000 60000 60000 240000 74105 49347 45346 58336 227134 340701 PART II-A, LINE 2 - EXPLAIN WHY ALL 5 COLUMNS ARE NOT REQUIRED THE FORM 5768 WAS FILED FOR TO BE EFFECTIVE FOR THE YEAR ENDED DECEMBER 31, 2014, AND FUTURE YEARS. 0 BENEFICIAL INTEREST HELD BY OTHERS 198045 F 198045 X 2764756 13493 1200 14693 2750063 0 2750063 1668052 1200 1200 1666852 0 1666852 PART X, LINE 2: THE 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, 2023, 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. 1 CENTRAL VALLEY COMMUNITY FOUNDATION 5260 N PALM AVENUE SUITE 122 FRESNO CA 93704 770478025 501(C)(3) 7500 0 N/A N/A RACIAL AND HEALTH EQUITY COMMUNITY FOUNDATION OF MENDOCINO COUNTY 204 SOUTH OAK STREET UKIAH CA 95482 680330462 501(C)(3) 206250 0 N/A N/A DISASTER RELIEF RECOVERY AND RESILIENCE; RACIAL AND HEALTH EQUITY COMMUNITY FOUNDATION OF SAN JOAQUIN 6735 HERNDON PLACE STE B STOCKTON CA 95201 261476916 501(C)(3) 35000 0 N/A N/A DISASTER RELIEF RECOVERY AND RESILIENCE; RACIAL AND HEALTH EQUITY COMMUNITY FOUNDATION FOR SAN BENITO COUNTY 829 SAN BENITO STREET SUITE 200 HOLLISTER CA 95023 770312582 501(C)(3) 50000 0 N/A N/A DISASTER RELIEF RECOVERY AND RESILIENCE COMMUNITY FOUNDATION SANTA CRUZ COUNTY 7807 SOQUEL DRIVE APTOS CA 95003 942808039 501(C)(3) 107500 0 N/A N/A DISASTER RELIEF RECOVERY AND RESILIENCE; RACIAL AND HEALTH EQUITY COMMUNITY FOUNDATION FOR MONTEREY COUNTY 2354 GARDEN ROAD MONTEREY CA 93940 941615897 501(C)(3) 110000 0 N/A N/A DISASTER RELIEF RECOVERY AND RESILIENCE; RACIAL AND HEALTH EQUITY COMMUNITY FOUNDATION OF SONOMA COUNTY 120 STONY POINT ROAD SUITE 220 SANTA ROSA CA 95401 680003212 501(C)(3) 6250 0 N/A N/A RACIAL AND HEALTH EQUITY LOS ALTOS MOUNTAIN VIEW COMMUNITY FOUNDATION 183 HILLVIEW AVE LOS ALTOS CA 94022 770273721 501(C)(3) 7500 0 N/A N/A RACIAL AND HEALTH EQUITY MARIN COMMUNITY FOUNDATION 5 HAMILTON LANDING STE 200 NOVATO CA 94949 943007979 501(C)(3) 7500 0 N/A N/A RACIAL AND HEALTH EQUITY NAPA VALLEY COMMUNITY FOUNDATION 3299 CLAREMONT WAY SUITE 2 NAPA CA 94558 680349777 501(C)(3) 7500 0 N/A N/A RACIAL AND HEALTH EQUITY PASADENA COMMUNITY FOUNDATION 301 E COLORADO BLVD STE 810 PASADENA CA 91101 201485011 501(C)(3) 10000 0 N/A N/A RACIAL AND HEALTH EQUITY SACRAMENTO REGION COMMUNITY FOUNDATION 955 UNIVERSITY AVENUE SUITE A SACRAMENTO CA 95825 942891517 501(C)(3) 6250 0 N/A N/A RACIAL AND HEALTH EQUITY SANTA BARBARA FOUNDATION 1111 CHAPALA STREET 200 SANTA BARBARA CA 93101 951866094 501(C)(3) 100000 0 N/A N/A DISASTER RELIEF RECOVERY AND RESILIENCE SOLANO COMMUNITY FOUNDATION 744 EMPIRE STREET SUITE 240 FAIRFIELD CA 94534 680354961 501(C)(3) 6250 0 N/A N/A RACIAL AND HEALTH EQUITY STANISLAUS COMMUNITY FOUNDATION 100 SYCAMORE AVE STE 200 MODESTO CA 95354 680483054 501(C)(3) 10000 0 N/A N/A RACIAL AND HEALTH EQUITY COMMUNITY FOUNDATION SAN LUIS OBISPO COUNTY 550 DANA STREET SAN LUIS OBISPO CA 93401 770496500 501(C)(3) 184500 0 N/A N/A DISASTER RELIEF RECOVERY AND RESILIENCE; RACIAL AND HEALTH EQUITY VENTURA COUNTY COMMUNITY FOUNDATION 4001 MISSION OAKS BLVD SUITE A CAMARILLO CA 93012 770165029 501(C)(3) 125000 0 N/A N/A DISASTER RELIEF RECOVERY AND RESILIENCE PART I, LINE 2: THE 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. 0 0 0 0 0 0 0 0 0 LAURA SEAMAN CEO 164313 0 0 0 0 0 4629 0 7368 0 176310 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PROVIDED TO BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C DISCLOSING 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 15A THE 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 19 PUBLIC INFORMATION IS AVAILABLE UPON REQUEST PART XII, LINE 2C THE AUDIT COMMITTEE OVERSEES THE FINANCIAL STATEMENT PROCESS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.