2025-05-04T11:49:09-05:00 2024-12-31 262350873 CALIBER AUDIT & ATTEST LLP 805 AEROVISTA PLACE SUITE 103 SAN LUIS OBISPO CA 93401 990 2024-01-01 455125583 LEAGUE OF CALIFORNIA COMMUNITY FOUNDATIONS LEAG 2099843955 PO BOX 402275 HESPERIA CA 92345 TERENCE MULLIGAN TREASURER 2099843955 2025-05-01 1 1 KIMBERLYN SPILLER CPA P01491937 8058880242 2024 2025-03-06 01:10:19Z X TERENCE MULLIGAN PO BOX 402275 HESPERIA CA 92345 3559363 0 X WWW.LCCF.ORG X 1994 CA 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. 8 8 2 0 0 0 2330234 3085331 394718 405595 28904 68443 -3793 -6 2750063 3559363 992000 2457500 0 0 303035 312092 0 0 8111 371817 390290 1666852 3159882 1083211 399481 2828547 3235221 66080 73282 2762467 3161939 X 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. 0 0 2457500 2457500 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. 450686 405589 FOSTERING COLLABORATION AMONG THE STATE'S COMMUNITY FOUNDATIONS BY PROVIDING NETWORKING/COLLEGIALITY VENUES AND STRUCTURES, EDUCATION AND TRAINING PROGRAMS, AND INFORMATION SHARING. 2908186 1 1 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 2 1 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X TERENCE MULLIGAN 2099843955 PO BOX 402275 HESPERIA CA 92345 SUSAN TRUE CHAIR 3.00 X X 0 0 0 FRED BLACKWELL VICE CHAIR 3.00 X X 0 0 0 MARIAN KAANON SECRETARY 3.00 X X 0 0 0 TERENCE MULLIGAN TREASURER 3.00 X X 0 0 0 STACY CALDWELL DIRECTOR 1.00 X 0 0 0 MARK STUART DIRECTOR 1.00 X 0 0 0 MICHELLE DECKER DIRECTOR 1.00 X 0 0 0 HEIDI MCPHERSON DIRECTOR 1.00 X 0 0 0 LAURA SEAMAN CEO 40.00 X 162225 0 12980 162225 0 12980 1 0 1 0 0 1600000 1485331 3085331 MEMBERSHIP FEES 812900 382795 382795 TRAINING COURSE 611600 14550 14550 GROWING CF CIRCLE 900099 7500 7500 MISC REVENUE 900099 750 750 405595 68443 68443 OTHER INCOME 900099 -6 -6 -6 3559363 405589 0 68443 2457500 2457500 162225 121669 32445 8111 93204 23301 69903 7531 1883 5648 25828 6457 19371 23304 5826 17478 108245 108245 32900 32900 60000 60000 3151 3151 20758 20758 7347 7347 19223 19223 104082 104082 SUBSCRIPTIONS & MEMBERS 15762 15762 TRAINING 13688 13688 MISCELLANEOUS 5134 5134 3159882 2908186 243585 8111 216620 901001 2413482 2091707 400 198045 242513 2828547 3235221 66080 73282 66080 73282 X 493960 658824 2268507 2503115 2762467 3161939 2828547 3235221 399481 -9 0 X X 0 1 X 1 0 X 4974267 662048 956297 2724952 3490926 12808490 4974267 662048 956297 2724952 3490926 12808490 12808490 4300 37026 -1918 25111 68437 132956 12941446 0.98970 0.99270 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60000 60000 3099882 3159882 307994 76999 0 0 197386 181385 233343 307994 920108 1380162 60000 60000 60000 60000 240000 49347 45346 58336 76999 230028 345042 PART II-A, LINE 2 - EXPLAIN WHY ALL 5 COLUMNS ARE NOT REQUIRED THE FORM 5768 WAS FILED FOR TO BE EFFECTIVE FOR THE YEAR ENDED DECEMBER 31, 2014, AND FUTURE YEARS. 0 BENEFICIAL INTEREST HELD BY OTHERS 242513 F 242513 X 3575299 -9 15945 15936 3559363 0 3559363 3175827 15945 15945 3159882 0 3159882 PART X, LINE 2: 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, 2024, 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. 1 CENTRAL VALLEY COMMUNITY FOUNDATION 1260 FULTON STREET SUITE 200 FRESNO CA 93721 770478025 501(C)(3) 100000 0 N/A N/A RESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT THE COMMUNITY FOUNDATION OF MENDOCINO COUNTY 204 SOUTH OAK STREET UKIAH CA 95482 680330462 501(C)(3) 100000 0 N/A N/A RESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT SAN JOAQUIN COMMUNITY FOUNDATION 6735 HERNDON PLACE STE B STOCKTON CA 95201 261476916 501(C)(3) 100000 0 N/A N/A RESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT NORTH VALLEY COMMUNITY FOUNDATION 1811 CONCORD AVE STE 220 CHICO CA 95928 680161455 501(C)(3) 175000 0 N/A N/A DISASTER RELIEF RECOVERY COMMUNITY FOUNDATION SANTA CRUZ COUNTY 7807 SOQUEL DRIVE APTOS CA 95003 942808039 501(C)(3) 177500 0 N/A N/A DISASTER RELIEF RECOVERY; RESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT COMMUNITY FOUNDATION FOR MONTEREY COUNTY 2354 GARDEN ROAD MONTEREY CA 93940 941615897 501(C)(3) 141000 0 N/A N/A DISASTER RELIEF RECOVERY; RESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT COMMUNITY FOUNDATION SONOMA COUNTY 120 STONY POINT ROAD SUITE 220 SANTA ROSA CA 95401 680003212 501(C)(3) 75000 0 N/A N/A RESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT TAHOE TRUCKEE COMMUNITY FOUNDATION PO BOX 366 TRUCKEE CA 96160 680416404 501(C)(3) 55000 0 N/A N/A DISASTER RELIEF RECOVERY KERN COMMUNITY FOUNDATION 5701 TRUXTUN AVE SUITE 110 BAKERSFIELD CA 93309 770555874 501(C)(3) 100000 0 N/A N/A DISASTER RELIEF RECOVERY NAPA VALLEY COMMUNITY FOUNDATION 3299 CLAREMONT WAY SUITE 4 NAPA CA 94558 680349777 501(C)(3) 55000 0 N/A N/A DISASTER RELIEF RECOVERY LAKE COUNTY COMMUNITY FOUNDATION PO BOX 414 MIDDLETOWN CA 95461 932824487 501(C)(3) 50000 0 N/A N/A DISASTER RELIEF RECOVERY INLAND EMPIRE COMMUNITY FOUNDATION 3700 SIXTH STREET SUITE 200 RIVERSIDE CA 92501 330748536 501(C)(3) 200000 0 N/A N/A DISASTER RELIEF RECOVERY; RESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT SANTA BARBARA FOUNDATION 1111 CHAPALA STREET 200 SANTA BARBARA CA 93101 951866094 501(C)(3) 155000 0 N/A N/A DISASTER RELIEF RECOVERY; RESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT AMADOR COMMUNITY FOUNDATION 571 CA-49 JACKSON CA 95642 680447992 501(C)(3) 19120 0 N/A N/A RESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT STANISLAUS COMMUNITY FOUNDATION 100 SYCAMORE AVE STE 200 MODESTO CA 95354 680483054 501(C)(3) 100000 0 N/A N/A RESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT THE COMMUNITY FOUNDATION SAN LUIS OBISPO COUNTY 550 DANA STREET SAN LUIS OBISPO CA 93401 770496500 501(C)(3) 75000 0 N/A N/A DISASTER RELIEF RECOVERY MERCED COUNTY COMMUNITY FOUNDATION PO BOX 3846 MERCED CA 95344 861151358 501(C)(3) 99880 0 N/A N/A RESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT VENTURA COUNTY COMMUNITY FOUNDATION 4001 MISSION OAKS BLVD SUITE A CAMARILLO CA 93012 770165029 501(C)(3) 275000 0 N/A N/A DISASTER RELIEF RECOVERY; RESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT WEST MARIN FUND PO BOX 1496 PT REYES STA CA 94956 274102086 501(C)(3) 100000 0 N/A N/A RESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT SAN DIEGO FOUNDATION 2508 HISTORIC DECATUR ROAD SUTIE 200 SAN DIEGO CA 92106 952942582 501(C)(3) 100000 0 N/A N/A DISASTER RELIEF RECOVERY COMMUNITY FOUNDATION OF THE NORTH STATE 1335 ARBORETUM DRIVE SUTIE B REDDING CA 96003 680242276 501(C)(3) 100000 0 N/A N/A RESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT PLACER COMMUNITY FOUNDATION PO BOX 9207 AUBURN CA 95604 201485011 501(C)(3) 100000 0 N/A N/A RESILIENCE, CAPACITY BUILDING, AND COMMUNITY ENGAGEMENT PART I, LINE 2: 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. 0 0 0 0 0 0 0 0 0 LAURA SEAMAN CEO 162225 0 0 0 0 0 4867 0 8113 0 175205 0 0 0 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.