2023-11-13T12:46:37-08:00 2022-12-31 330783983 West Rhode & Roberts 2741 4th Ave San Diego CA 92103 990 2022-01-01 474949185 CATHOLIC COMMUNITY FOUNDATION OF SAN DIEGO CATH 8583979700 4747 Morena Blvd 300 SAN DIEGO CA 92117 MARK NEILSON CURRENT PRESIDENT 2023-11-13 true MARK NEILSON 999009999 true Christopher M Roberts P00235008 6196155380 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z 4747 Morena Blvd 300 SAN DIEGO CA 92117 53609600 false X www.ccfsd.org X 2015 CA TO RECEIVE, MANAGE, SAFEGUARD AND GROW INVESTMENTS THAT SUPPORT ORGANIZATIONS AND DONORS CARRYING OUT THE MISSION OF OUR CATHOLIC FAITH. 14 14 3 36 0 3533242 3106768 494953 384568 297578 1347650 2173 0 4327946 4838986 1671282 2473967 0 412861 431046 0 158710 202064 251855 2286207 3156868 2041739 1682118 89259750 74956928 78132341 65067533 11127409 9889395 THE PURPOSE OF THIS CORPORATION IS TO DEVELOP, MANAGE AND SAFEGUARD THE FINANCIAL RESOURCES NECESSARY TO SUPPORT, SERVE AND OTHERWISE BENEFIT THE MISSION OF THE ROMAN CATHOLIC CHURCH, INCLUDING WORKS OF PIETY, OF THE APOSTOLATE AND OF CHARITY, WITHIN AND BEYOND THE TERRITORIAL BOUNDARIES OF THE PUBLIC JURIDIC PERSON KNOWN AS THE ROMAN CATHOLIC DIOCESE OF SAN DIEGO. false false 2617690 2473967 1569298 THE CATHOLIC COMMUNITY FOUNDATION OF SAN DIEGO SERVES AS A RESOURCE FOR CREATING CATHOLIC LEGACIES AS A SPECIAL FORM OF STEWARDSHIP. AS A COMMUNITY FOUNDATION FOR CATHOLICS, WE ASSIST FAMILIES AND INDIVIDUALS TO PASS ALONG THEIR CATHOLIC HERITAGE AND VALUES TO FUTURE GENERATIONS.WE WORK TO ENCOURAGE CATHOLIC PHILANTHROPY AND THE STEWARDSHIP OF ASSETS TO GIVE BACK TO THE LORD FROM THE GIFTS HE HAS PROVIDED FOR US. WE MAKE CERTAIN THAT THE DONORS INTENTIONS ARE HONORED, AND HANDLE THE GRANTS AND DISTRIBUTIONS FROM THE FUNDS.ESTATE AND PLANNED GIVING SEMINARS ARE OFFERED TO EACH OF OUR 98 PARISHES. IN THESE SEMINARS, WE TEACH PARISHIONERS HOW TO MAKE A GIFT FROM THEIR ASSETS THROUGH THEIR WILLS OR ESTATE PLANS.THE CATHOLIC COMMUNITY FOUNDATION OF SAN DIEGO HELPS BUILD PERMANENT ENDOWMENT FUNDS FOR PARISHES, SCHOOLS AND ALL OTHER CATHOLIC MINISTRIES AND ORGANIZATIONS. WE WORK WITH PARISH AND SCHOOL LEADERS TO GROW THE ENDOWMENT FUNDS BY ENCOURAGING CATHOLICS AND OTHERS TO LEAVE LEGACIES TO THE ENDOWMENTS. TYPICALLY, THE ORIGINAL CORPUS FOR THESE FUNDS IS NOT INVADED. EARNINGS FROM THE ENDOWMENT INVESTMENTS ARE AVAILABLE TO THE DONOR FOR DISTRIBUTION ON A SEMI-ANNUAL BASIS TO CATHOLIC ORGANIZATIONS THAT ARE NEAR AND DEAR TO THEIR HEARTS.ONCE ENDOWMENTS ARE ESTABLISHED, THESE FUNDS ARE INVESTED IN A MANNER CONSISTENT WITH CATHOLIC VALUES INVESTING (CVI) STANDARDS ESTABLISHED BY THE U.S. CONFERENCE OF CATHOLIC BISHOPS. THEY ARE INVESTED IN A DIVERSIFIED MANNER TO PRESERVE AND GROW THE ENDOWMENTS. WE HANDLE THE ADMINISTRATIVE WORK FOR ENDOWMENT FUNDS AND PROVIDE GRANTS, UPON DONOR REQUEST, TO ASSIST OUR LOCAL CATHOLIC COMMUNITY.IN ADDITION TO ENDOWMENT FUNDS, THE FOUNDATION ALSO SUPPORTS THE ESTABLISHMENT OF PASS-THROUGH DONOR-ADVISED AND DESIGNATED FUNDS. BOTH OF THESE FUND TYPES FACILITATE GIVING AND MAKING AN IMPACT TODAY, TOMORROW AND IN FUTURE GENERATIONS. PASS-THROUGH DONOR-ADVISE FUNDS TEMPORARY IN NATURE, WITH FUNDS ON DEPOSIT FROM ONE MONTH TO SEVERAL YEARS. DISTRIBUTIONS FROM PASS-THROUGH DONOR-ADVISED FUNDS CAN BE DIRECTED BY DONORS TO NON-CATHOLIC ORGANIZATIONS, SUCH AS A DONORS ALMA MATER OR A NON-CATHOLIC CHARITY AS LONG AS ITS MISSION IS NOT INCONSISTENT WITH CATHOLIC VALUES. ONE OF THE KEY ADVANTAGES OF ESTABLISHING PASS-THROUGH DONOR-ADVISED FUNDS IS THAT THE DONOR RECEIVES AN IMMEDIATE, SINGLE TAX RECEIPT FROM THE FOUNDATION FOR THE GIFT AND THEN HAS SEVERAL MONTHS OR YEARS TO GRANT DISTRIBUTIONS TO CHARITABLE ORGANIZATIONS IN THE FUTURE, AS DESIRED. 2617690 true true false false false true false false true true false true false false true true true false false false false false false false false false false true false true false false false false false false false false true false false false false false false false false true 3 0 true 3 true false false false false false false false 0 false false false false false false false X 14 14 true false false false false false false true true false false true true true true true true true false false CA X X RYAN DOUGLAS 8583979700 4747 Morena Blvd Ste 300 SAN DIEGO CA 92117 MANNY RUBIO CEO 40.00 0.00 X 160000 0 46376 RYAN DOUGLAS Dir Finance & OP 40.00 0.00 105329 0 15416 MSGR STEVEN F CALLAHAN Vice President 1.00 0.00 X X 0 0 0 SUSAN CARTER Secretary 1.00 0.00 X X 0 0 0 BRIAN CASTER President 1.00 0.00 X X 0 0 0 JAMES BUDDY THOMAS Trustee 1.00 0.00 X 0 0 0 MARK NEILSON Trustee 1.00 0.00 X 0 0 0 DEAN DWYER Trustee 1.00 0.00 X 0 0 0 JANINE MASON Trustee 1.00 0.00 X 0 0 0 JAIME HONOLD Trustee 1.00 0.00 X 0 0 0 VIVIANA HONOLD Treasurer 1.00 0.00 X X 0 0 0 BRYAN GANNON Trustee 1.00 0.00 X 0 0 0 MSGR MARK CAMPBELL Trustee 1.00 0.00 X 0 0 0 THOMAS SCHOETTLE Trustee 1.00 0.00 X 0 0 0 KAREN CONDE Trustee 1.00 0.00 X 0 0 0 PETER MARLOW Trustee 1.00 0.00 X 0 0 0 265329 61792 2 false true false 0 3106768 258511 3106768 MANAGEMENT FEE INCOME 900099 384568 384568 384568 162920 162920 0 0 0 49955344 48770614 1184730 1184730 1184730 0 0 0 0 4838986 384568 1347650 2473967 2473967 0 0 0 206376 30956 72232 103188 0 180330 61518 109796 9016 0 44340 18714 23658 1968 0 0 0 0 0 0 0 83454 5828 65969 11657 0 7041 7041 0 0 65217 13501 38215 13501 0 0 0 0 0 0 0 LICENSES SOFTWARE & MAINT. 63898 6390 51118 6390 SUBSCRIPTIONS & MEMBERSHIPS 8352 3096 4636 620 OUTREACH 7771 267 53 7451 Postage and Shipping 7636 2872 1609 3155 8486 581 6141 1764 3156868 2617690 380468 158710 1181790 1013414 0 0 0 0 0 0 0 19748 6700 638000 0 0 87420212 73852918 0 0 83896 89259750 74956928 30623 33227 78052808 64940388 48910 93918 78132341 65067533 X 6161123 5537266 4966286 4352129 11127409 9889395 89259750 74956928 1682118 -2920132 X false true X true false X 1670690 3146602 2844194 3533242 3106768 14301496 0 0 1670690 3146602 2844194 3533242 3106768 14301496 8208729 6092767 46244 47110 68390 133396 162920 458060 0 0 14759556 0.41280 0.49240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 107 2855644 2777885 9822617 true true false true X 4966286 227214 -787819 53552 4352129 4023494 463264 536690 57162 4966286 3163516 399483 496463 35968 4023494 1186066 1636114 364212 22876 3163516 893417 377922 -75245 10028 1186066 1.00000 false false false 73852918 LEASE LIABILITY 93918 93918 X 1918854 -2920132 -2920132 4838986 4838986 3156868 3156868 3156868 Part IV, Line 2b: Explanation of escrow account liability THE ORGANIZATION MAINTAINS AND MANAGES CUSTODIAL INVESTMENT ACCOUNTS FOR VARIOUS NON-PROFIT ORGANIZATIONS WITH SIMILAR MISSIONS. ALL CUSTODIAL ACCOUNTS ARE INCLUDED IN FORM 990 PART X LINE 12, AS WELL AS FORM 990 PART X LINE 21. Part V, Line 4: Intended uses of the endowment fund. DONORS AND ORGANIZATIONS OPEN ENDOWMENT FUNDS WITH THE PURPOSE OF PROVIDING CHARITABLE SUPPORT IN PERPETUITY. Part X : FIN48 Footnote The Foundation is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701 (d) of the State Revenue and Taxation Code. The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) No. 740-10, Accounting for Uncertainties in Income Tax, which sets a minimum threshold for financial statement recognition of the benefit of a tax position taken or expected to be taken in a tax return. The Foundation has reviewed its positions for all open tax years and has determined that it has no uncertain tax positions requiring accrual or disclosure. true SEE ATTACHMENT 4747 Morena Blvd STE 300 SAN DIEGO CA 92117 2473967 0 SEE ATTACHMENT 0 1 Grantmaker's Description of How Grants are Used ALL GRANTS FROM THE FOUNDATION MUST BE PROVIDED TO RESPONSIBLE 501(C)(3) ORGANIZATIONS WHOSE MISSION AND VALUES ARE NOT INCONSISTENT WITH THE CATHOLIC FAITH. false false false false false false false false false MANNY RUBIO CEO 160000 46376 206376 X 6 258511 FMV false true false Form 990, Part VI, Section A, Line 2 JAIME HONOLD AND VIVIANA HONOLD ARE MARRIED Form 990, Part VI, Section B, Line 11b THE 990 IS REVIEWED AND APPROVED BY THE BOARD PRESIDENT AND TREASURER AND MADE AVAILABLE TO ALL BOARD MEMBERS PRIOR TO FILING. Form 990, Part VI, Section B, Line 12c THE CATHOLIC COMMUNITY FOUNDATION HAS A BOARD-APPROVED CONFLICT OF INTEREST POLICY THAT COVERS ALL ASPECTS OF ITS OPERATIONS. THE CONFLICT OF INTEREST POLICY IS SIGNED BY ALL BOARD MEMBERS ON AN ANNUAL BASIS. Form 990, Part VI, Section C, Line 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. ADOPTION OF ASC 2016-14 IN 2018, THE ORGANIZATION ADOPTED ASC 2016-14 AND ACCORDINGLY ALL ENDOWMENTS RESTRICTED IN PERPETUITY HAVE BEEN REPORTED AS PERMANENTLY RESTRICTED NET ASSETS.