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      <RevenueNotRptdF990>667328</RevenueNotRptdF990>
      <RevenueSubtotal>1361405</RevenueSubtotal>
      <InvestmentExpensesNotIncluded>94326</InvestmentExpensesNotIncluded>
      <RevenueNotRptdOnFinStmt>94326</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>1455731</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>522173</TotExpensesEtcAuditedFinclStmt>
      <ExpensesNotRptdF990>0</ExpensesNotRptdF990>
      <ExpensesSubtotal>522173</ExpensesSubtotal>
      <InvestmentExpensesNotIncluded2>94326</InvestmentExpensesNotIncluded2>
      <ExpensesNotRptdOnFinStmt>94326</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>616499</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIII>
        <Identifier>DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:</Identifier>
        <ReturnReference>PART X, LINE 2:</ReturnReference>
        <Explanation>THE FOUNDATION FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FASB ACCOUNTING STANDARDS CODIFICATION 740-10-65-1. THE FOUNDATION RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLICABLE. THERE ARE NO AMOUNTS ACCRUED IN THE FINANCIAL STATEMENTS RELATED TO UNCERTAIN TAX POSITIONS.</Explanation>
      </Form990ScheduleDPartXIII>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <RecordsMaintained>1</RecordsMaintained>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>SAN DIEGO HEBREW HOMES</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>211 SAXONY ROAD</AddressLine1>
          <City>ENCINITAS</City>
          <State>CA</State>
          <ZIPCode>92024</ZIPCode>
        </AddressUS>
        <EINOfRecipient>951455284</EINOfRecipient>
        <IRCSection>501(C)(3)</IRCSection>
        <AmountOfCashGrant>465000</AmountOfCashGrant>
        <PurposeOfGrant>GENERAL SUPPORT OF THE ORGANIZATION.</PurposeOfGrant>
      </RecipientTable>
      <Form990ScheduleIPartIV>
        <Explanation>SCHEDULE I, PART I, LINE 2: ALL GRANTS ARE GIVEN TO RELATED CHARITY. NO OTHER GRANTS GIVEN OUT.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleM documentId="RetDoc1042900001">
      <SecuritiesPubliclyTraded>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NumberOfContributions>2</NumberOfContributions>
        <NoncashContribsRptdF990>281161</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>STOCK EXCHANGE</MethodOfDeterminingRevenues>
      </SecuritiesPubliclyTraded>
      <AnyPropertyThatMustBeHeld>0</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>0</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>1</ThirdPartiesUsed>
      <Form990ScheduleMPartII>
        <Identifier>THIRD PARTY USE:</Identifier>
        <ReturnReference>PART I, LINE 32B:</ReturnReference>
        <Explanation>THE ORGANIZATION'S BROKERAGE FIRM SELLS THE PUBLICLY TRADED SECURITIES.</Explanation>
      </Form990ScheduleMPartII>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE FORM 990 IS REVIEWED IN DETAIL BY THE VICE PRESIDENT OF FINANCE, A CPA. A COPY IS THEN FORWARDED TO ALL BOARD MEMBERS PRIOR TO IRS FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>BOARD MEMBERS ARE REQUIRED ANNUALLY TO COMPLETE A CONFLICT OF INTEREST FORM. THE RECORDING SECRETARY IS RESPONSIBLE FOR ALERTING THE BOARD CHAIR AS TO ANY POSSIBLE CONFLICTS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>FORM 990 SECTION B LINE 15A AND 15B SEACREST FOUNDATION HAS NO EMPLOYEES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 18</ReturnReference>
        <Explanation>THE ORGANIZATION'S FORM 990, FORM 1023 AND AUDITED FINANCIAL STATEMENTS ARE PUBLICLY AVAILABLE AT THE ORGANIZATION'S OFFICE DURING NORMAL BUSINESS HOURS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE CONFLICT OF INTEREST DOCUMENTS ARE PUBLICLY AVAILABLE AT THE ORGANIZATION'S OFFICE DURING NORMAL BUSINESS HOURS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART XII, LINE 2C</ReturnReference>
        <Explanation>NO CHANGE FROM PRIOR YEAR.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>SAN DIEGO HEBREW HOMES</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>211 SAXONY ROAD</AddressLine1>
          <City>ENCINITAS</City>
          <State>CA</State>
          <ZIPCode>92024</ZIPCode>
        </AddressUS>
        <EIN>951455284</EIN>
        <PrimaryActivities>PROVIDES SENIOR HEALTH CARE AND HOUSING TO SAN DIEGO ELDERLY.</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>509(A)(2)</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>1</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>1</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>0</DividendsRelatedOrganization>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>1</SharingOfFacilities>
      <SharingOfPaidEmployees>1</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>0</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>0</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
    </IRS990ScheduleR>
  </ReturnData>
</Return>