LEAGUE OF CALIFORNIA COMMUNITY FOUNDATIONS: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- LEAGUE OF CALIFORNIA COMMUNITY FOUNDATIONS (EIN 45-5125583)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-03-31
- IRS object ID
- 202200909349301805
- Schema version
- 2021v4.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-03-31T17:19:01-05:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 262350873 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIBER AUDIT & ATTEST LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 805 AEROVISTA PLACE SUITE 103 | AddressLine1Txt |
| City | SAN LUIS OBISPO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 455125583 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEAGUE OF CALIFORNIA | BusinessNameLine1Txt |
| Business Name Line2 | COMMUNITY FOUNDATIONS | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LEAG | BusinessNameControlTxt |
| Phone | 2099843955 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 4791 | AddressLine1Txt |
| City | SONORA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95370 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KERRY CARANCI | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 2099843955 | PhoneNum |
| Signature | 2022-03-28 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | KERRY | PersonFirstNm |
| Person Last | CARANCI | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KIM SPILLER CPA | PreparerPersonNm |
| PTIN | P01491937 | PTIN |
| Phone | 8058880242 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KERRY CARANCI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 4791 | AddressLine1Txt |
| City | SONORA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95370 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $699,074 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LCCF.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1994 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,644,403 | PYContributionsGrantsAmt |
| CY Contributions Grants | $339,076 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $334,365 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $322,972 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,301 | PYInvestmentIncomeAmt |
| CY Investment Income | $37,026 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $4,983,069 | PYTotalRevenueAmt |
| CY Total Revenue | $699,074 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,600,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $805,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $207,284 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $207,963 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $6,249 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $121,143 | PYOtherExpensesAmt |
| CY Other Expenses | $210,890 | CYOtherExpensesAmt |
| PY Total Expenses | $2,928,427 | PYTotalExpensesAmt |
| CY Total Expenses | $1,223,853 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,054,642 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$524,779 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,382,735 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,857,004 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $16,588 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $41,301 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,366,147 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,815,703 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $805,000 | ExpenseAmt |
| Grant | $805,000 | GrantAmt |
| Desc | 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. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $281,072 | ExpenseAmt |
| Revenue | $322,972 | RevenueAmt |
| Desc | FOSTERING COLLABORATION AMONG THE STATE'S COMMUNITY FOUNDATIONS BY PROVIDING NETWORKING/COLLEGIALITY VENUES AND STRUCTURES, EDUCATION AND TRAINING PROGRAMS, AND INFORMATION SHARING. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,086,072 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | 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 |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | 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 | 0 | 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 With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | 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 |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 2 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| 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 | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | 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 | Yes (1) | 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 | Yes (1) | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KERRY CARANCI | PersonNm |
| Phone | 2099843955 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 4791 | AddressLine1Txt |
| City | SONORA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95370 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JAMES HEAD | ||||||
| CHAIR | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KRISTEN BEALL WATSON | ||||||
| VICE CHAIR | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHRISTY WILSON | ||||||
| SECRETARY | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KERRY CARANCI | ||||||
| TREASURER | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| FRED BLACKWELL | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BETH BROWN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STACY CALDWELL | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LINDA BEECH CUTLER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| HEIDI MCPHERSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TERENCE MULLIGAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARK STUART | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SUSAN TRUE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LAURA SEAMAN | ||||||
| CEO | 40.00 | Yes (X) | $102,875 | $0 | $9,391 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $102,875 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $9,391 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $339,076 | AllOtherContributionsAmt |
| Total Contributions | $339,076 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP FEES | 812900 | $313,672 | $313,672 |
| TRAINING COURSE AND OT | 611600 | $9,300 | $9,300 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $322,972 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $951 | TotalRevenueColumnAmt |
| Exclusion | $951 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $36,075 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $36,075 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $36,075 | TotalRevenueColumnAmt |
| Exclusion | $36,075 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $699,074 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $322,972 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $37,026 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $805,000 | TotalAmt |
| Program Services | $805,000 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,677 | TotalAmt |
| Program Services | $77,008 | ProgramServicesAmt |
| Management And General | $20,535 | ManagementAndGeneralAmt |
| Fundraising | $5,134 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,152 | TotalAmt |
| Program Services | $17,038 | ProgramServicesAmt |
| Management And General | $51,114 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,104 | TotalAmt |
| Program Services | $2,810 | ProgramServicesAmt |
| Management And General | $2,141 | ManagementAndGeneralAmt |
| Fundraising | $153 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,473 | TotalAmt |
| Program Services | $10,171 | ProgramServicesAmt |
| Management And General | $7,747 | ManagementAndGeneralAmt |
| Fundraising | $555 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,557 | TotalAmt |
| Program Services | $7,464 | ProgramServicesAmt |
| Management And General | $5,686 | ManagementAndGeneralAmt |
| Fundraising | $407 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,704 | TotalAmt |
| Program Services | $98,704 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,230 | TotalAmt |
| Management And General | $14,230 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,000 | TotalAmt |
| Program Services | $60,000 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,184 | TotalAmt |
| Management And General | $1,184 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,171 | TotalAmt |
| Management And General | $8,171 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,877 | TotalAmt |
| Program Services | $7,877 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|
| SUBSCRIPTIONS & MEMBERS | $8,646 | $8,646 |
| TRAINING | $8,044 | $8,044 |
| MISCELLANEOUS | $4,034 | $4,034 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,223,853 | TotalAmt |
| Program Services | $1,086,072 | ProgramServicesAmt |
| Management And General | $131,532 | ManagementAndGeneralAmt |
| Fundraising | $6,249 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,021,632 | BOYAmt |
| EOY | $478,120 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $177,517 | BOYAmt |
| EOY | $1,162,470 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $183,586 | BOYAmt |
| EOY | $216,414 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,382,735 | BOYAmt |
| EOY | $1,857,004 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,588 | BOYAmt |
| EOY | $17,032 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $24,269 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,588 | BOYAmt |
| EOY | $41,301 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $388,745 | BOYAmt |
| EOY | $414,225 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,977,402 | BOYAmt |
| EOY | $1,401,478 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,366,147 | BOYAmt |
| EOY | $1,815,703 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,382,735 | BOYAmt |
| EOY | $1,857,004 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$524,779 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$25,665 | NetUnrlzdGainsLossesInvstAmt |
| 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 | Yes (1) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $144,710 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $158,136 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $324,994 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,974,267 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $662,048 | CurrentTaxYearAmt |
| Total | $6,264,155 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $144,710 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $158,136 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $324,994 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,974,267 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $662,048 | CurrentTaxYearAmt |
| Total | $6,264,155 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $6,264,155 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,355 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,446 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,054 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,300 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $37,026 | CurrentTaxYearAmt |
| Total | $52,181 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $6,316,336 | TotalSupportAmt |
| Public Support CY170 | 0.99170 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99700 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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 C IRS990ScheduleC
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $60,000 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $60,000 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,163,856 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,223,856 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $197,386 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $49,347 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $49,478 | CurrentYearMinus3Amt |
| Current Year Minus2 | $49,474 | CurrentYearMinus2Amt |
| Current Year Minus1 | $296,421 | CurrentYearMinus1Amt |
| Current Year | $197,386 | CurrentYearAmt |
| Total | $592,759 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $889,139 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $7,500 | CurrentYearMinus3Amt |
| Current Year Minus2 | $15,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $60,000 | CurrentYearMinus1Amt |
| Current Year | $60,000 | CurrentYearAmt |
| Total | $142,500 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $12,370 | CurrentYearMinus3Amt |
| Current Year Minus2 | $12,369 | CurrentYearMinus2Amt |
| Current Year Minus1 | $74,105 | CurrentYearMinus1Amt |
| Current Year | $49,347 | CurrentYearAmt |
| Total | $148,191 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $222,287 | GrassrootsCeilingAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-A, LINE 2 - EXPLAIN WHY ALL 5 COLUMNS ARE NOT REQUIRED | FormAndLineReferenceDesc |
| Explanation | THE FORM 5768 WAS FILED FOR TO BE EFFECTIVE FOR THE YEAR ENDED DECEMBER 31, 2014, AND FUTURE YEARS. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BENEFICIAL INTEREST HELD BY OTHERS | Desc |
| Book Value | $216,414 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $216,414 | TotalBookValueSecuritiesAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | 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, 2021, 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (7 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|---|---|
| TAHOE TRUCKEE COMMUNITY FOUNDATION | ||||||||||
| 11071 DONNOR PASS ROAD | TRUCKEE | CA | 96161 | 680416404 | 501(C)(3) | $35,000 | $0 | N/A | N/A | DISASTER RELIEF, RECOVERY AND RESILIENCE |
| COMMUNITY FOUNDATION OF THE NORTH STATE | ||||||||||
| 1335 ARBORETUM DRIVE SUITE B | REDDING | CA | 96003 | 680242276 | 501(C)(3) | $205,000 | $0 | N/A | N/A | DISASTER RELIEF, RECOVERY AND RESILIENCE |
| COMMUNITY FOUNDATION OF MENDOCINO COUNTY | ||||||||||
| 204 SOUTH OAK STREET | UKIAH | CA | 95482 | 680330462 | 501(C)(3) | $105,000 | $0 | N/A | N/A | DISASTER RELIEF, RECOVERY AND RESILIENCE |
| PLACER COMMUNITY FOUNDATION | ||||||||||
| PO BOX 9207 | AUBURN | CA | 95604 | 201485011 | 501(C)(3) | $105,000 | $0 | N/A | N/A | DISASTER RELIEF, RECOVERY AND RESILIENCE |
| COMMUNITY FOUNDATION SONOMA COUNTY | ||||||||||
| 120 STONY POINT ROAD SUITE 220 | SANTA ROSA | CA | 95401 | 680003212 | 501(C)(3) | $100,000 | $0 | N/A | N/A | DISASTER RELIEF, RECOVERY AND RESILIENCE |
| HUMBOLDT AREA FOUNDATION | ||||||||||
| 363 INDIANOLA ROAD | BAYSIDE | CA | 95524 | 237310660 | 501(C)(3) | $100,000 | $0 | N/A | N/A | DISASTER RELIEF, RECOVERY AND RESILIENCE |
| NAPA VALLEY COMMUNITY FOUNDATION | ||||||||||
| 3299 CLAREMONT WAY SUITE 4 | NAPA | CA | 94558 | 680349777 | 501(C)(3) | $100,000 | $0 | N/A | N/A | DISASTER RELIEF, RECOVERY AND RESILIENCE |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
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