The San Diego Continuing Education Foundation

“There are no committees with the authority to act on behalf of the governing board.”

“The Form 990 is not provided to the board prior to filing with the IRS.”

“The organization does not make it governing documents, conflict of interest policy, and financial statements available to the general public.”

“Other Fees: Program service expenses 176,972. Management and general expenses 4,193. Fundraising expenses 30,321. Total expenses 211,486. ETi Contract Services: Program service expenses 448,386. Management and general expenses 0. Fundraising expenses 0. Total expenses 448,386.”

“An audit was completed after Form 990 for the year ended June 30, 2024 was filed. The return is being amended to reflect the audited financial statement numbers. The following changes were made on the amended return. Part I, Lines 8-12, 16b, and 18-22 - Changed to reflect changes in other sections of the return Part III, Lines 4a, 4b, and 4e - Changed to reflect changes in other sections of the return Part IV, Line 11b - Changed to indicate schedule not required Part IV, Lines 11f and 12a - Changed to reflect the organization received an audit Part VI, Line 1b - Changed to reflect the number of independent board members Part VI, Line 8b, 11b, and 19 - Updated narrative Part VIII, Lines 1f, 2a, and 3 - Changed to reflect income changes on audited financials Part VIII, Lines 2f and 11a - Moved miscellaneous revenue to program service revenue Part IX Lines 2, 7, 8, 9, 10, 11a-c, 11f-g, 13, 17, 19, 24a, 24a-e - Updated for changes made in expense allocation on audited financials Part X, Lines 1-4, 11-12, 16, 19, and 26-33 - Changed to match audited financials Part XI, Lines 1-3 - Changed to reflect changes in other sections of return Part XI, Line 5 - Changed to reflect changes on audited financials Part XI, Line 8 - Prior period adjustment changed as a result of changes made during audit Part XII, Lines 2b and 2c - Updated to reflect that an audit was performed Schedule A - Changed to complete Part III as a 509(a)(2) publicly supported organization per the IRS determination letter rather than Part IV as a supporting organization Schedule D, Part VII, Line 3(A) - Changed to reflect moving other securities to publicly traded securities Schedule D, Part X, Line 2 and Part XIII - Added footnote from financial statements reporting the organization's liability for uncertain tax positions under FASB ASC 740 Schedule D, Part XI, Line 1 - Changed total revenue to match audited financial statements Schedule D, Part XI, Line 2a - Changed to match unrealized gain per audited financials statements Schedule D, Part XI, Line 2b and Part XII Line 2a - Changed to match donated services on audited financial statements Schedule D, Part XI, Line 4a and Part XII, Line 4a - Changed to match investment expenses per audited financial statements Schedule D, Part XII, Line 1 - Changed total expenses to match audited financial statements”