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        <IRCSection>501(C)(3)</IRCSection>
        <AmountOfCashGrant>471000</AmountOfCashGrant>
        <PurposeOfGrant>GENERAL SUPPORT OF THE ORGANIZATION.</PurposeOfGrant>
      </RecipientTable>
      <TotalNbrOf501C3AndGovtGrants>1</TotalNbrOf501C3AndGovtGrants>
      <TotalNbrOfOtherOrganizations>0</TotalNbrOfOtherOrganizations>
      <Form990ScheduleIPartIV>
        <Identifier>Other Information:</Identifier>
        <ReturnReference>Part IV:</ReturnReference>
        <Explanation>SCHEDULE I, PART I, LINE 2: ALL GRANTS ARE GIVEN TO RELATED CHARITY. NO OTHER GRANTS GIVEN OUT.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 11</Identifier>
        <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>
        <Identifier>Form 990, Part VI, Section B, line 12c</Identifier>
        <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>
        <Identifier>Form 990, Part VI, Section C, line 18</Identifier>
        <Explanation>THE ORGANIZATION'S FORM 990, 990T AND FORM 1023 ARE PUBLICLY AVAILABLE AT THE ORGANIZATION'S OFFICE DURING NORMAL BUSINESS HOURS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section C, line 19</Identifier>
        <Explanation>THE CONFLICT OF INTEREST DOCUMENTS AND AUDITED FINANCIAL STATEMENTS ARE PUBLICLY AVAILABLE AT THE ORGANIZATION'S OFFICE DURING NORMAL BUSINESS HOURS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART XI, LINE 2C</Identifier>
        <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>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>1</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>1</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>1</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <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>