2026-04-16T14:27:38-05:00 2025-12-31 262350873 CALIBER AUDIT & ATTEST LLP 805 AEROVISTA PLACE SUITE 103 SAN LUIS OBISPO CA 93401 990 2025-01-01 800383894 REAL ESTATE FOUNDATION OF SAN LUIS OBISPO COUNTY REAL 8055432323 550 DANA STREET SAN LUIS OBISPO CA 93401 CHRISTINE DAWSON CEO 8052399566 2026-04-16 1 KIMBERLYN SPILLER P01491937 8058880240 2025 2025-03-06 01:10:19Z CHRISTINE DAWSON 550 DANA STREET SAN LUIS OBISPO CA 93401 9815 0 X N/A X 2009 CA TO CONDUCT & SUPPORT ACTIVITIES FOR THE BENEFIT OF THE COMMUNITY FOUNDATION SAN LUIS OBISPO COUNTY. 8 7 0 8 0 0 494667 0 1496 1621 139565 8194 0 0 635728 9815 0 0 0 0 0 0 0 0 0 99130 12353 99130 12353 536598 -2538 409371 407463 176891 177521 232480 229942 EARNINGS ARE USED TO SUPPORT THE COMMUNITY FOUNDATION SAN LUIS OBISPO COUNTY. 0 0 7726 EXPENSES ARE INCURRED IN THE PROCESS OF SUPPORTING THE COMMUNITY FOUNDATION SAN LUIS OBISPO COUNTY. 7726 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X X X MIKE JONES 8055432323 550 DANA STREET SAN LUIS OBISPO CA 93401 GWEN ERSKINE PRESIDENT 1.00 4.00 X X 0 0 0 STEVE MCCARTY VICE PRESIDENT 1.00 4.00 X X 0 0 0 HEIDI MCPHERSON DIRECTOR 5.00 50.00 X 0 27864 0 D MICHAEL PATRICK DIRECTOR 1.00 X 0 0 0 TY GREEN DIRECTOR 1.00 X 0 0 0 KEVIN IROT DIRECTOR 1.00 X 0 0 0 PAUL READY DIRECTOR 1.00 X 0 0 0 JEANNE HELPHENSTINE DIRECTOR 1.00 X 0 0 0 CHRISTINE DAWSON DIRECTOR 5.00 50.00 X 0 140915 0 0 168779 0 0 0 0 0 0 LOAN SERVICING FEES 561000 1621 1621 1621 8194 8194 9815 1621 0 8194 3000 3000 1242 1242 INTERFUND TRANSFER 7564 7564 TAXES, PERMITS AND FEES 385 385 COST OF SALE 162 162 12353 7726 4627 0 59371 57463 350000 350000 409371 407463 1891 2521 175000 175000 176891 177521 X 59371 57463 173109 172479 232480 229942 409371 407463 -2538 0 X X 0 1 X 1 0 X X X 1 THE COMMUNITY FOUNDATION SAN LUIS OBISPO COUNTY 770496500 7 1 7564 0 1 7564 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 PAYABLE TO SANTA BARBARA FOUNDATION 175000 175000 X PART X, LINE 2: FROM AUDITED FINANCIAL STATEMENTS FOOTNOTE: THE FOUNDATION'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 FOUNDATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAX LIABILITY, NO PROVISION IS MADE FOR CURRENT OR DEFERRED INCOME TAX EXPENSE. FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024, MANAGEMENT OF THE FOUNDATION IS NOT AWARE OF ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE ACCOUNTED FOR IN THE CONSOLIDATED FINANCIAL STATEMENTS UNDER THE PRINCIPLES OF THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC). THE FOUNDATION 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. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS FOUNDATION'S CHIEF FINANCIAL OFFICER AND BOARD OF DIRECTORS REVIEW TAX RETURN PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EXPLANATION OF MONITORING AND ENFORCEMENT OF CONFLICT OF INTEREST POLICY. APPLICABLE INDIVIDUALS COMPLETE AND SIGN A WRITTEN CONFLICT OF INTEREST DISCLOSURE DOCUMENT ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 A PUBLIC DISCLOSURE COPY OF THE ORGANIZATION'S BYLAWS AND POLICIES ARE AVAILABLE UPON REQUEST. AUDITED FINANCIAL STATEMENTS ARE CONSOLIDATED WITH A RELATED ORGANIZATION. THOSE CONSOLIDATED AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE RELATED ORGANIZATION'S WEBSITE AND UPON REQUEST. FORM 990, PART XI, LINE 2C, FINANCIAL STATEMENTS AND REPORTING: THE OVERSIGHT PROCESS BY THE BOARD OF DIRECTORS DID NOT CHANGE THIS YEAR. THE COMMUNITY FOUNDATION SAN LUIS OBISPO COUNTY 550 DANA STREET SAN LUIS OBISPO CA 93401 770496500 TO BUILD AN ENDOWMENT & USE EARNINGS TO MAKE GRANTS TO NON-PROFITS CA 501(C)(3) LINE 7 THE COMMUNITY FOUNDATION SAN LUIS OBISPO COUNTY 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 THE COMMUNITY FOUNDATION OF SAN LUIS OBISPO COUNTY B 7564 CASH DISBURSED