CATALYST OF SAN DIEGO & IMPERIAL COUNTIES: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- CATALYST OF SAN DIEGO & IMPERIAL COUNTIES (EIN 33-0868261)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-11-13
- IRS object ID
- 201933179349305008
- Schema version
- 2018v3.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-11-13T11:18:22-00:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Sonnenberg & Co CPAs | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5190 Governor Dr 201 | AddressLine1Txt |
| City | San Diego | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92122 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330868261 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | San Diego Grantmakers | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SAND | BusinessNameControlTxt |
| Phone | 8588753333 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5060 Shoreham Place Room 350 | AddressLine1Txt |
| City | San Diego | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92122 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Debbie McKeon | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 8588753333 | PhoneNum |
| Signature | 2019-11-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Leonard C Sonnenberg | PreparerPersonNm |
| Phone | 8584575252 | PhoneNum |
| Preparation | 2019-05-23 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 108.230.249.42 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-11-12 | IPDt |
| IP Tm | 23:57:04 | IPTm |
| IP Timezone | PS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | BCD0CD979C514C79F6DAB04C1F2BE44446E38079 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | BCD0CD979C514C79F6DAB04C1F2BE44446E38079 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-03-31 21:24:44Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Debbie McKeon | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5060 Shoreham Place 350 | AddressLine1Txt |
| City | San Diego | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92122 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,712,215 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.sdgrantmakers.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1999 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | Our Mission is to connect and activate funders to learn, lead and invest in our community. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 11 | TotalEmployeeCnt |
| Total Volunteers | 35 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $868,530 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,564,554 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $87,642 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $133,573 | CYProgramServiceRevenueAmt |
| PY Investment Income | $852 | PYInvestmentIncomeAmt |
| CY Investment Income | $11,627 | CYInvestmentIncomeAmt |
| PY Other Revenue | $62,275 | PYOtherRevenueAmt |
| CY Other Revenue | $2,461 | CYOtherRevenueAmt |
| PY Total Revenue | $1,019,299 | PYTotalRevenueAmt |
| CY Total Revenue | $4,712,215 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $647,468 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $580,170 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $842,811 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $124,777 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,543,391 | PYOtherExpensesAmt |
| CY Other Expenses | $694,657 | CYOtherExpensesAmt |
| PY Total Expenses | $2,123,561 | PYTotalExpensesAmt |
| CY Total Expenses | $2,184,936 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,104,262 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,527,279 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,238,077 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,683,944 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,044,904 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $55,570 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,193,173 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,628,374 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Our Mission is to connect and activate funders to learn, lead and invest in our community. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,792,549 | ExpenseAmt |
| Grant | $647,468 | GrantAmt |
| Revenue | $133,573 | RevenueAmt |
| Desc | San Diego Grantmakers SDG is a non-profit network of more than 150 organizations and individual philanthropists seeking to improve outcomes for residents of San Diego and Imperial Counties. Through learning, cross-sector collaboration, advocacy, and aggregating capital, we connect and activate funders to learn, lead and invest in our community. Our vision is an equitable, collaborative, and impactful social change ecosystem that improves the lives of all residents in San Diego and Imperial Counties. | Desc |
| Total Program Service Expenses | $1,792,549 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 17 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 11 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | 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 | Debbie McKeon | PersonNm |
| Phone | 8588753333 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5060 Shoreham Place 350 | AddressLine1Txt |
| City | San Diego | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92122 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Steve Eldred | ||||||
| Chair | 002.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| David Lynn | ||||||
| Past Chair | 002.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Shreya Shah Sasaki | ||||||
| Treasurer | 002.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Nelli Garton | ||||||
| Secretary | 002.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Ernie Borunda | ||||||
| Director | 001.00 | Yes (X) | $0 | $0 | $0 | |
| Elizabeth Eisner Forbes | ||||||
| Director | 001.00 | Yes (X) | $0 | $0 | $0 | |
| Macy Olivas | ||||||
| Director | 001.00 | Yes (X) | $0 | $0 | $0 | |
| Jeremy Pearl | ||||||
| Director | 001.00 | Yes (X) | $0 | $0 | $0 | |
| Warran Ruis | ||||||
| Director | 001.00 | Yes (X) | $0 | $0 | $0 | |
| Linda Spuck | ||||||
| Director | 001.00 | Yes (X) | $0 | $0 | $0 | |
| Sara Vaz | ||||||
| Director | 001.00 | Yes (X) | $0 | $0 | $0 | |
| Jesse Mills | ||||||
| Director | 001.00 | Yes (X) | $0 | $0 | $0 | |
| Nancy Sasaki | ||||||
| Director | 001.00 | Yes (X) | $0 | $0 | $0 | |
| Nancy Jamison | ||||||
| President CEO | 040.00 | Yes (X) | $137,500 | $0 | $17,441 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $137,500 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $17,441 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $203,811 | MembershipDuesAmt |
| All Other Contributions | $4,360,743 | AllOtherContributionsAmt |
| Noncash Contributions | $3,003,712 | NoncashContributionsAmt |
| Total Contributions | $4,564,554 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Conference Attendee Fees | 900099 | $54,298 | $54,298 |
| Membership dues | 900099 | $79,275 | $79,275 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $133,573 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,627 | TotalRevenueColumnAmt |
| Exclusion | $11,627 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Management Fees | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $2,461 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,461 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,461 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,712,215 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $136,034 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $11,627 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $647,468 | TotalAmt |
| Program Services | $647,468 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $154,940 | TotalAmt |
| Program Services | $113,328 | ProgramServicesAmt |
| Management And General | $22,143 | ManagementAndGeneralAmt |
| Fundraising | $19,469 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $569,182 | TotalAmt |
| Program Services | $416,316 | ProgramServicesAmt |
| Management And General | $81,345 | ManagementAndGeneralAmt |
| Fundraising | $71,521 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,350 | TotalAmt |
| Program Services | $43,410 | ProgramServicesAmt |
| Management And General | $8,482 | ManagementAndGeneralAmt |
| Fundraising | $7,458 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,339 | TotalAmt |
| Program Services | $43,403 | ProgramServicesAmt |
| Management And General | $8,480 | ManagementAndGeneralAmt |
| Fundraising | $7,456 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,096 | TotalAmt |
| Management And General | $23,096 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees For Services Prof Fundraising | FeesForServicesProfFundraising |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $125,389 | TotalAmt |
| Program Services | $50,841 | ProgramServicesAmt |
| Management And General | $68,298 | ManagementAndGeneralAmt |
| Fundraising | $6,250 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,615 | TotalAmt |
| Program Services | $160 | ProgramServicesAmt |
| Fundraising | $1,455 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,629 | TotalAmt |
| Program Services | $6,028 | ProgramServicesAmt |
| Management And General | $5,601 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,812 | TotalAmt |
| Program Services | $28,532 | ProgramServicesAmt |
| Management And General | $7,518 | ManagementAndGeneralAmt |
| Fundraising | $4,762 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,978 | TotalAmt |
| Program Services | $9,156 | ProgramServicesAmt |
| Management And General | $5,988 | ManagementAndGeneralAmt |
| Fundraising | $1,834 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,719 | TotalAmt |
| Program Services | $31,686 | ProgramServicesAmt |
| Management And General | $25 | ManagementAndGeneralAmt |
| Fundraising | $8 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,952 | TotalAmt |
| Program Services | $21,707 | ProgramServicesAmt |
| Management And General | $9,681 | ManagementAndGeneralAmt |
| Fundraising | $4,564 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,347 | TotalAmt |
| Management And General | $6,347 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Books, Dues and Subscriptions | $17,196 | $8,598 | $8,598 |
| Program and Event Expenses | $262,328 | $262,328 | |
| Sponsorships | $6,250 | $6,250 | |
| Annual Conference | $75,470 | $75,470 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,876 | TotalAmt |
| Program Services | $27,868 | ProgramServicesAmt |
| Management And General | $12,008 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,184,936 | TotalAmt |
| Program Services | $1,792,549 | ProgramServicesAmt |
| Management And General | $267,610 | ManagementAndGeneralAmt |
| Fundraising | $124,777 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,642 | BOYAmt |
| EOY | $208,840 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,177,949 | BOYAmt |
| EOY | $2,019,760 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,431 | BOYAmt |
| EOY | $2,075,732 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,444 | BOYAmt |
| EOY | $21,457 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,093 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,157 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,936 | BOYAmt |
| EOY | $1,936 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $356,219 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $953,675 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,238,077 | BOYAmt |
| EOY | $4,683,944 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,729 | BOYAmt |
| EOY | $55,570 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,500 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $953,675 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,044,904 | BOYAmt |
| EOY | $55,570 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $416,678 | BOYAmt |
| EOY | $1,267,760 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $776,495 | BOYAmt |
| EOY | $3,360,614 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,193,173 | BOYAmt |
| EOY | $4,628,374 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,238,077 | BOYAmt |
| EOY | $4,683,944 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,527,279 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$45,753 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $43,000 | DonatedServicesAndUseFcltsAmt |
| Prior Period Adjustments | $953,675 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | -$43,000 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | 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 | $488,678 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,664,084 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,584,028 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,587,658 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,564,554 | CurrentTaxYearAmt |
| Total | $11,889,002 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $488,678 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,664,084 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,584,028 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,587,658 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,564,554 | CurrentTaxYearAmt |
| Total | $11,889,002 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $6,404,852 | SubstantialContributorsTotAmt |
| Public Support Total170 | $5,484,150 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $541 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,191 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $22,949 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $852 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,627 | CurrentTaxYearAmt |
| Total | $46,160 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $11,935,162 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $533,414 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.45950 | PublicSupportCY170Pct |
| Public Support PY170 | 0.45670 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
| Public Support CY509 | 0.00000 | PublicSupportCY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Facts And Circumstances Test | Part II Section A Line 1 In 2018 tax return, 291,964 of certain revenue items reported in tax returns for 2014, 2015, 2016, and 2017 had been reclassified and reflected on Schedule A, Part II, line 12. In the original tax returns such revenue was reflected on Schedule A, Part II, line 1. | FactsAndCircumstancesTestTxt |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II Section A Line 1 | FormAndLineReferenceDesc |
| Explanation | Revenue reported in 2016 and 2017 was increased by 595,383 and 719128, respectively, to reflect contributions that had not been previously included in revenue and accounted as Fiscal Agency transactions. | ExplanationTxt |
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 | $178 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $178 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $2,184,758 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $2,184,936 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $259,247 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $64,812 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus1 | $257,508 | CurrentYearMinus1Amt |
| Current Year | $259,247 | CurrentYearAmt |
| Total | $516,755 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $775,133 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus1 | $860 | CurrentYearMinus1Amt |
| Current Year | $178 | CurrentYearAmt |
| Total | $1,038 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus1 | $64,377 | CurrentYearMinus1Amt |
| Current Year | $64,812 | CurrentYearAmt |
| Total | $129,189 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $193,784 | GrassrootsCeilingAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Incl Escrow Custodial Acct Liab | false | InclEscrowCustodialAcctLiabInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,093 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,157 | DepreciationAmt |
| Book Value | $1,936 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,936 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc |
|---|
| Financial derivatives and other financial products |
| Closely-held equity interests |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Federal income taxes | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Rev Etc Audited Fincl Stmt | $4,709,462 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$45,753 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $43,000 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | -$2,753 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,712,215 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $4,712,215 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,227,936 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $43,000 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $43,000 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,184,936 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $2,184,936 | TotalExpensesPerForm990Amt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (15 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| San Diego Foundation | |||||||
| 2508 Historic Decatur Rd Ste 200 | San Diego | CA | 92106 | 952942582 | 501c3 | $100,000 | Open the Outdoor Initiatives |
| San Diego Youth Services | |||||||
| 3255 Wing Street | San Diego | CA | 92110 | 952648050 | 501c3 | $75,000 | Youth System Director salary and benefits |
| County of San Diego HHSA | |||||||
| 8965 Balboa Ave | San Diego | CA | 92123 | $50,000 | BFH program | ||
| Crisis House | |||||||
| 1034 N Magnolia Ave | El Cajon | CA | 92020 | 330217339 | 501c3 | $49,268 | To support New Journey Joint Transistion/Rapi Rehousing Program |
| San Diego Hunger Coalition | |||||||
| 4305 University Ave Suite 545 | San Diego | CA | 92105 | 300507718 | 501c3 | $85,000 | Technical assistance to schools to expand youth meal programs |
| Kitchens For Good | |||||||
| 404 Euclid Avenue | San Diego | CA | 92114 | 463278605 | 501c3 | $60,000 | CACFP SFSP youth meals expension |
| Feeding San Diego | |||||||
| 9455 Waples St Ste 135 | San Diego | CA | 92121 | 260457477 | 501c3 | $50,000 | CACFP SFSP youth meals expansion |
| Interfaith Community Services | |||||||
| 550 W Washington Ave | Escondido | CA | 92025 | 953837714 | 501c3 | $50,000 | Housing Stability Case Manager |
| Somali Bantu Association of America | |||||||
| 4265 Fairmont Ave Ste 210 | San Diego | CA | 92105 | 273390797 | 501c3 | $30,000 | Educate school leadership and staff about Halal foods |
| Lakeside Union School District | |||||||
| 12335 Woodside Ave | Lakeside | CA | 92040 | 956001809 | $25,000 | Remodel the Central Kitchen at Lakeside Union School District. | |
| Father Joe's Villages | |||||||
| 3350 E Street | San Diego | CA | 92102 | 330492302 | 501c3 | $16,000 | More meals at higher nutritional value to youth |
| UC San Diego Foundation | |||||||
| 9500 Gilman Drive Mail Code 0940 | La Jolla | CA | 92093 | 952872494 | 501c3 | $17,600 | Community based participatory research project |
| MANA de San Diego | |||||||
| 2515 Camino del Rio S Ste 228 | San Diego | CA | 92108 | 501c3 | $13,200 | Hermanitas Success Programs | |
| Casa de Amparo | |||||||
| 325 Buena Creek Rd | San Marcos | CA | 92069 | 501c3 | $13,200 | Residential Services New Directions Project | |
| Casa Cornelia Law Center | |||||||
| 2760 Fifth Avenue Ste 200 | San Diego | CA | 92103 | 501c3 | $13,200 | Victims of Crime Program | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 12 | Total501c3OrgCnt |
| Total Other Org | 3 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I Line 2 | FormAndLineReferenceDesc |
| Explanation | San Diego Grantmakers collects a verbal and/or written report that describes the work performed by recipients with support from the grant. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 5 | ContributionCnt |
| Noncash Contributions Rpt F990 | $3,003,712 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, Line 11b | The Form 990 is reviewed by the President CEO and the board of directors is provided a copy prior to submission. |
| Form 990, Part VI, Section B, Line 12c | All Board members are required to annually acknowledge and sign the Conflict of Interest Statement. If a conflict arises the person with a conflict is not allowed to vote on the proposed transaction. |
| Form 990, Part VI, Section B, Line 15c | Annually, during Executive session of the Board of Directors meeting, the Chair presents formal review and recommended compensation adjustment, if any, to the Board for approval. Comparability data is presented and shared with the other members of the Board during both the executive session and regular board meetings to provide framework for the recommendation. |
| Form 990, Part VI, Section C, Line 19 | Governing documents, conflict of interest policy, and reviewed financial statements are available to the public upon request. |
| Form 990, Part XI, Line 9 | Other changes in net assets or fund balances The Organization received 43,000 in donated use of facilities and the amount was properly exluded for federal income tax purposes. |
| Form 990, Part I, Line 19 | In 2015, San Diego Grantmakers received a three-year 3 million dollar commitment from the Satterberg Foundation. The Satterberg grant was fully recognized as revenue in the commitment year year 1. The related expenses and release from restrictions, approximately one million per year, were booked as they occurred in the following two years. For that reason, there is a net operating loss in 2016 year 2 and 2017 year 3. In 2018, San Diego Grantmakers received a two-year 2 million dollar commitment from the Satterberg Foundation. The Satterberg grant was fully recognized as revenue in the commitment year year 1. For that reason, there is a net operating gain in 2018 year 1. |
| Form 990, Part XI, Line 8 | Prior Period Adjustment - Upon further review of fiscal sponsor funds held by SDG under separate sponsor agreements, SDG adopted at January 1, 2018 accounting principles for fiscal sponsorship to account for donor transfers as contributions that were previously recorded as liabilities. Accordingly, SDG restated its financial statements for the year ended December 31, 2017. The effect of the restatement was to increase net assets with donor restrictions and decrease liability at January 1, 2018 by 953,675. |
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