Civic Intelligence

James a Simpson Foundation

990PF • Fiscal year 2025 • EIN 33-0463667

Jan 01, 2025 to Dec 31, 2025

Organization Profile

PO Box 2227Rancho Santa Fe, CA 92067

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2025

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2025

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2025

The peer cohort stayed too small after all score fallbacks.

Source year 2025

No value available

No valid filing value is available for this score.

No value available

No valid filing value is available for this score.

Balance Sheet

Liabilities / AssetsScore unavailable

Assets

-

No earlier filing loaded for comparison.

Net Assets

-

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses

Liabilities / RevenueScore unavailable Net MarginScore unavailable

Revenue

-

No earlier filing loaded for comparison.

Expenses

-

No earlier filing loaded for comparison.

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

Latest loaded filing

2024

Assets$161,586

Liabilities$0

Net Assets$161,586

Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

Latest loaded filing

2024

Revenue$40,039

Expenses$19,625

Net Income$20,414

Open 2024 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2025 to Dec 31, 2025
Signed: Apr 2, 2026
Return Version: 2025v4.1

Compensation and Service Providers

Top Officer PayScore unavailable

Employees

Name	Title	Full / Part Time	Base	Other	Total
JAMES A SIMPSON	President	-	$0	-	-
TONY DUBREVILLE	Executive VP	-	$0	-	-

Grants and Assistance

Foundation Grants and Related Investments

Type	Recipient	Purpose	Status	Location	Amount
Paid Grant	MOTTINO FAMILY YMCA	GENERAL PROGRAM SUPPORT	-	OCEANSIDE, CA, US	$6,250
Paid Grant	THE VILLAGE CHURCH	GENERAL PROGRAM SUPPORT	-	RANCHO SANTA FE, CA, US	$5,000
Paid Grant	RANCHO SANTA FE WOMEN'S FUND	GENERAL PROGRAM SUPPORT	-	RANCHO SANTA FE, CA, US	$2,300
Paid Grant	UCSB FOUNDATION	GENERAL PROGRAM SUPPORT	-	SANTA BARBARA, CA, US	$1,500
Paid Grant	HELEN WOODWARD ANIMAL CENTER	GENERAL PROGRAM SUPPORT	-	RANCHO SANTA FE, CA, US	$1,000
Paid Grant	RANCHO COASTAL HUMANE SOCIETY	GENERAL PROGRAM SUPPORT	-	ENCINITAS, CA, US	$200
Paid Grant	SAN DIEGO FOOD BANK	GENERAL PROGRAM SUPPORT	-	SAN DIEGO, CA, US	$200
Paid Grant	LIBRARY GUILD OF RANCHO SANTA FE	GENERAL PROGRAM SUPPORT	-	RANCHO SANTA FE, CA, US	$100
Paid Grant	RANCHO SANTA FE SENIOR CENTER	GENERAL PROGRAM SUPPORT	-	RANCHO SANTA FE, CA, US	$100

Filing and Contact Details

Filer

Filer Name: James a Simpson Foundation
EIN: 33-0463667
Phone: 8587566820
Address: PO BOX 2227, RANCHO SANTA FE, CA 92067

Signing Officer

Name: James a Simpson
Title: President
Phone: 8587566820
Signed: 2026-04-02
Discuss with paid preparer: Yes

Preparer

Firm: Cbiz Advisors LLC
Address: 13500 EVENING CRK DR N 450, SAN DIEGO, CA 92128
Preparer: Timothy G Willis
Phone: 8587952000

Raw XML Appendix347 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path	#	Value
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/EOYBookValueAmt	0	75000
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/EOYBookValueAmt	1	7500
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/EOYFMVAmt	0	75000
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/EOYFMVAmt	1	7500
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/StockNm	0	SCOPUS BIOPHARMA
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/StockNm	1	DUET BIOTHERAPEUTICS
IRS990PF/AnalysisIncomeProducingActyGrp/GainSalesAstOthThanInvntryGrp/RelatedOrExemptFunctionIncmAmt	0	-50000
IRS990PF/AnalysisIncomeProducingActyGrp/IntOnSavAndTempCashInvstGrp/ExclusionAmt	0	11
IRS990PF/AnalysisIncomeProducingActyGrp/IntOnSavAndTempCashInvstGrp/ExclusionCd	0	14
IRS990PF/AnalysisIncomeProducingActyGrp/SubtotalsIncmProducingActyGrp/ExclusionAmt	0	11
IRS990PF/AnalysisIncomeProducingActyGrp/SubtotalsIncmProducingActyGrp/RelatedOrExemptFunctionIncmAmt	0	-50000
IRS990PF/AnalysisIncomeProducingActyGrp/SubtotalsIncmProducingActyGrp/UnrelatedBusinessTaxblIncmAmt	0	0
IRS990PF/AnalysisIncomeProducingActyGrp/TotalIncomeProducingActyAmt	0	-49989
IRS990PF/AnalysisOfRevenueAndExpenses/AdjustedNetIncomeAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/CapGainNetIncmNetInvstIncmAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/CompOfcrDirTrstAdjNetIncmAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/CompOfcrDirTrstDsbrsChrtblAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/CompOfcrDirTrstNetInvstIncmAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/CompOfcrDirTrstRevAndExpnssAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/ContriPaidDsbrsChrtblAmt	0	16650
IRS990PF/AnalysisOfRevenueAndExpenses/ContriPaidRevAndExpnssAmt	0	16650
IRS990PF/AnalysisOfRevenueAndExpenses/ContriRcvdRevAndExpnssAmt	0	800
IRS990PF/AnalysisOfRevenueAndExpenses/ExcessRevenueOverExpensesAmt	0	-66039
IRS990PF/AnalysisOfRevenueAndExpenses/InterestOnSavNetInvstIncmAmt	0	11
IRS990PF/AnalysisOfRevenueAndExpenses/InterestOnSavRevAndExpnssAmt	0	11
IRS990PF/AnalysisOfRevenueAndExpenses/NetGainSaleAstRevAndExpnssAmt	0	-50000
IRS990PF/AnalysisOfRevenueAndExpenses/NetInvestmentIncomeAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/OtherProfFeesAdjNetIncmAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/OtherProfFeesDsbrsChrtblAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/OtherProfFeesNetInvstIncmAmt	0	200
IRS990PF/AnalysisOfRevenueAndExpenses/OtherProfFeesRevAndExpnssAmt	0	200
IRS990PF/AnalysisOfRevenueAndExpenses/ScheduleBNotRequiredInd	0	X
IRS990PF/AnalysisOfRevenueAndExpenses/TotalAdjNetIncmAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesAdjNetIncmAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesDsbrsChrtblAmt	0	16650
IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesNetInvstIncmAmt	0	200
IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesRevAndExpnssAmt	0	16850
IRS990PF/AnalysisOfRevenueAndExpenses/TotalNetInvstIncmAmt	0	11
IRS990PF/AnalysisOfRevenueAndExpenses/TotalRevAndExpnssAmt	0	-49189
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesAdjNetIncmAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesDsbrsChrtblAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesNetInvstIncmAmt	0	200
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesRevAndExpnssAmt	0	200
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/AcquiredDt	0	2019-02-26
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/CostOrOtherBasisAmt	0	50000
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainOrLossAmt	0	-50000
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainsMinusExcessOrLossesAmt	0	-50000
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/HowAcquiredCd	0	P
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/PropertyDesc	0	INVESTMENT IN CONTINENTAL STOCK AND TRUST (TRIBUILD) - WORTHLESS
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/SoldDt	0	2025-12-31
IRS990PF/CapGainsLossTxInvstIncmDetail/CapitalGainNetIncomeAmt	0	-50000
IRS990PF/ChgInNetAssetsFundBalancesGrp/ExcessRevenueOverExpensesAmt	0	-66039
IRS990PF/ChgInNetAssetsFundBalancesGrp/OtherDecreasesAmt	0	0
IRS990PF/ChgInNetAssetsFundBalancesGrp/OtherIncreasesAmt	0	0
IRS990PF/ChgInNetAssetsFundBalancesGrp/SubtotalAmt	0	95547
IRS990PF/ChgInNetAssetsFundBalancesGrp/TotNetAstOrFundBalancesBOYAmt	0	161586
IRS990PF/ChgInNetAssetsFundBalancesGrp/TotNetAstOrFundBalancesEOYAmt	0	95547
IRS990PF/DistributableAmountGrp/DeductionFromDistributableAmt	0	0
IRS990PF/DistributableAmountGrp/DistributableAsAdjustedAmt	0	1014
IRS990PF/DistributableAmountGrp/DistributableBeforeAdjAmt	0	1014
IRS990PF/DistributableAmountGrp/DistributableBeforeDedAmt	0	1014
IRS990PF/DistributableAmountGrp/MinimumInvestmentReturnAmt	0	1014
IRS990PF/DistributableAmountGrp/RecoveriesQualfiedDistriAmt	0	0
IRS990PF/DistributableAmountGrp/TotalTaxAmt	0	0
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/BackupWithholdingWithheldAmt	0	0
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/EsPenaltyAmt	0	0
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/EstimatedPlusOvpmtIncmTxAmt	0	0
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/ExemptFrgnOrgTaxWthldAtSrceAmt	0	0
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/ExtsnRequestIncomeTaxPaidAmt	0	0
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/InvestmentIncomeExciseTaxAmt	0	0
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/SubtitleATaxAmt	0	0
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/SubtotalAmt	0	0
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/TaxBasedOnInvestmentIncomeAmt	0	0
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/TaxDueAmt	0	0
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/TaxUnderSection511Amt	0	0
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/TotalPaymentsAndCreditsAmt	0	0
IRS990PF/FMVAssetsEOYAmt	0	95547
IRS990PF/Form990PFBalanceSheetsGrp/AdditionalPaidInCapitalBOYAmt	0	0
IRS990PF/Form990PFBalanceSheetsGrp/AdditionalPaidInCapitalEOYAmt	0	0
IRS990PF/Form990PFBalanceSheetsGrp/CapitalStockBOYAmt	0	0
IRS990PF/Form990PFBalanceSheetsGrp/CapitalStockEOYAmt	0	0
IRS990PF/Form990PFBalanceSheetsGrp/CorporateStockBOYAmt	0	132500
IRS990PF/Form990PFBalanceSheetsGrp/CorporateStockEOYAmt	0	82500
IRS990PF/Form990PFBalanceSheetsGrp/CorporateStockEOYFMVAmt	0	82500
IRS990PF/Form990PFBalanceSheetsGrp/OrgDoesNotFollowFASB117Ind	0	X
IRS990PF/Form990PFBalanceSheetsGrp/RetainedEarningBOYAmt	0	161586
IRS990PF/Form990PFBalanceSheetsGrp/RetainedEarningEOYAmt	0	95547
IRS990PF/Form990PFBalanceSheetsGrp/SavAndTempCashInvstBOYAmt	0	29086
IRS990PF/Form990PFBalanceSheetsGrp/SavAndTempCashInvstEOYAmt	0	13047
IRS990PF/Form990PFBalanceSheetsGrp/SavAndTempCashInvstEOYFMVAmt	0	13047
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsBOYAmt	0	161586
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsEOYAmt	0	95547
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsEOYFMVAmt	0	95547
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesBOYAmt	0	0
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesEOYAmt	0	0
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesNetAstBOYAmt	0	161586
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesNetAstEOYAmt	0	95547
IRS990PF/Form990PFBalanceSheetsGrp/TotNetAstOrFundBalancesBOYAmt	0	161586
IRS990PF/Form990PFBalanceSheetsGrp/TotNetAstOrFundBalancesEOYAmt	0	95547
IRS990PF/MethodOfAccountingCashInd	0	X
IRS990PF/MinimumInvestmentReturnGrp/AcquisitionIndebtednessAmt	0	0
IRS990PF/MinimumInvestmentReturnGrp/AdjustedTotalFMVOfUnusedAstAmt	0	20591
IRS990PF/MinimumInvestmentReturnGrp/AverageMonthlyCashBalancesAmt	0	20591
IRS990PF/MinimumInvestmentReturnGrp/AverageMonthlyFMVOfSecAmt	0	0
IRS990PF/MinimumInvestmentReturnGrp/CashDeemedCharitableAmt	0	309
IRS990PF/MinimumInvestmentReturnGrp/FMVAllOtherNoncharitableAstAmt	0	0
IRS990PF/MinimumInvestmentReturnGrp/MinimumInvestmentReturnAmt	0	1014
IRS990PF/MinimumInvestmentReturnGrp/NetVlNoncharitableAssetsAmt	0	20282
IRS990PF/MinimumInvestmentReturnGrp/ReductionClaimedAmt	0	0
IRS990PF/MinimumInvestmentReturnGrp/TotalFMVOfUnusedAssetsAmt	0	20591
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompOfHghstPdCntrctOrNONETxt	0	NONE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompOfHghstPdEmplOrNONETxt	0	NONE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/ContractorPaidOver50kCnt	0	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt	0	0.00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt	1	0.00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt	0	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt	1	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/EmployeeBenefitProgramAmt	0	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/EmployeeBenefitProgramAmt	1	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/ExpenseAccountOtherAllwncAmt	0	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/ExpenseAccountOtherAllwncAmt	1	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm	0	JAMES A SIMPSON
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm	1	TONY DUBREVILLE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt	0	PRESIDENT
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt	1	EXECUTIVE VP
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt	0	PO BOX 2227
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt	1	PO BOX 2227
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm	0	RANCHO SANTA FE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm	1	RANCHO SANTA FE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd	0	CA
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd	1	CA
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd	0	92067
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd	1	92067
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OtherEmployeePaidOver50kCnt	0	0
IRS990PF/Organization501c3ExemptPFInd	0	X
IRS990PF/PFQualifyingDistributionsGrp/ExpensesAndContributionsAmt	0	16650
IRS990PF/PFQualifyingDistributionsGrp/ProgramRelatedInvstTotalAmt	0	0
IRS990PF/PFQualifyingDistributionsGrp/QualifyingDistributionsAmt	0	16650
IRS990PF/RlnOfActyToAccomOfExmptPrpsGrp/RlnOfActyToAccomOfExmptPrpsGrp/LineNumberTxt	0	8
IRS990PF/RlnOfActyToAccomOfExmptPrpsGrp/RlnOfActyToAccomOfExmptPrpsGrp/RelationshipStatementTxt	0	INVESTMENT IN TRIBUILD INC - SHARES OF COMMON STOCK DEEMED WORTHLESS
IRS990PF/StatementsRegardingActy4720Grp/BrrwOrLendDisqualifiedPrsnInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/BusinessHoldingsInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/FurnGoodsDisqualifiedPrsnInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/GrantsToIndividualsInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/GrantsToOrganizationsInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/InfluenceElectionInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/InfluenceLegislationInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/JeopardyInvestmentsInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/NoncharitablePurposeInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/PayCompDisqualifiedPrsnInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/PaymentToGovernmentOfficialInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/PayPremiumsPrsnlBnftCntrctInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/ProhibitedTaxShelterTransInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/RcvFndsToPayPrsnlBnftCntrctInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/SaleOrExchDisqualifiedPrsnInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/SubjToTaxRmnrtnExPrchtPymtInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/TransferAstDisqualifiedPrsnInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPriorActsInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPYJeopardyInvstInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePYInd	0	0
IRS990PF/StatementsRegardingActyGrp/ActivitiesNotPreviouslyRptInd	0	0
IRS990PF/StatementsRegardingActyGrp/AtLeast5000InAssetsInd	0	1
IRS990PF/StatementsRegardingActyGrp/ChangesToArticlesOrBylawsInd	0	0
IRS990PF/StatementsRegardingActyGrp/ComplyWithPublicInspRqrInd	0	1
IRS990PF/StatementsRegardingActyGrp/DonorAdvisedFundInd	0	0
IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd	0	0
IRS990PF/StatementsRegardingActyGrp/Form1120POLFiledInd	0	0
IRS990PF/StatementsRegardingActyGrp/Form990PFFiledWithAttyGenInd	0	1
IRS990PF/StatementsRegardingActyGrp/IndividualWithBooksNm	0	JAMES A SIMPSON FOUNDATION
IRS990PF/StatementsRegardingActyGrp/LegislativePoliticalActyInd	0	0
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt	0	PO BOX 2227
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm	0	RANCHO SANTA FE
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd	0	CA
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd	0	92067
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd	0	0
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd	0	0
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd	0	0
IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd	0	CA
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd	0	0
IRS990PF/StatementsRegardingActyGrp/PhoneNum	0	8587566820
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd	0	0
IRS990PF/StatementsRegardingActyGrp/Section4955ManagersTaxAmt	0	0
IRS990PF/StatementsRegardingActyGrp/Section4955OrganizationTaxAmt	0	0
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd	0	1
IRS990PF/StatementsRegardingActyGrp/TaxReimbursedAmt	0	0
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd	0	0
IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt	0	N/A
IRS990PF/SumOfProgramRelatedInvstGrp/TotalAmt	0	0
IRS990PF/SupplementaryInformationGrp/ContributingManagerNm	0	JAMES A SIMPSON
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	0	1000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	1	100
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	2	6250
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	3	200
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	4	100
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	5	2300
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	6	200
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	7	5000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	8	1500
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt	0	GENERAL PROGRAM SUPPORT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt	1	GENERAL PROGRAM SUPPORT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt	2	GENERAL PROGRAM SUPPORT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt	3	GENERAL PROGRAM SUPPORT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt	4	GENERAL PROGRAM SUPPORT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt	5	GENERAL PROGRAM SUPPORT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt	6	GENERAL PROGRAM SUPPORT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt	7	GENERAL PROGRAM SUPPORT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt	8	GENERAL PROGRAM SUPPORT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt	0	HELEN WOODWARD ANIMAL CENTER
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt	1	LIBRARY GUILD OF RANCHO SANTA FE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt	2	MOTTINO FAMILY YMCA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt	3	RANCHO COASTAL HUMANE SOCIETY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt	4	RANCHO SANTA FE SENIOR CENTER
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt	5	RANCHO SANTA FE WOMEN'S FUND
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt	6	SAN DIEGO FOOD BANK
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt	7	THE VILLAGE CHURCH
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt	8	UCSB FOUNDATION
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusCd	0	NC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusCd	1	PC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusCd	2	PC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusCd	3	NC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusCd	4	NC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusCd	5	NC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusCd	6	NC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusCd	7	NC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusCd	8	NC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt	0	NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt	1	NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt	2	NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt	3	NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt	4	NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt	5	NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt	6	NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt	7	NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt	8	NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt	0	6523 HELEN WOODWARD WAY STE 100
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt	1	PO BOX 348
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt	2	4701 MESA DRIVE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt	3	389 REQUEZA STREET
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt	4	16780 LA GRACIA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt	5	PO BOX 811
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt	6	9850 DISTRIBUTION AVENUE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt	7	PO BOX 704 6225 PASEO DELICIAS
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt	8	UC SANTA BARBARA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	0	RANCHO SANTA FE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	1	RANCHO SANTA FE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	2	OCEANSIDE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	3	ENCINITAS
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	4	RANCHO SANTA FE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	5	RANCHO SANTA FE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	6	SAN DIEGO
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	7	RANCHO SANTA FE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	8	SANTA BARBARA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	0	CA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	1	CA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	2	CA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	3	CA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	4	CA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	5	CA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	6	CA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	7	CA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	8	CA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	0	92067
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	1	92067
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	2	92056
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	3	92024
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	4	92067
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	5	92067
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	6	92121
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	7	92067
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	8	93106
IRS990PF/SupplementaryInformationGrp/OnlyContriToPreselectedInd	0	X
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriApprvFutAmt	0	0
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt	0	16650
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd	0	0
IRS990PF/UndistributedIncomeGrp/AppliedToCurrentYearAmt	0	1014
IRS990PF/UndistributedIncomeGrp/AppliedToPriorYearsAmt	0	0
IRS990PF/UndistributedIncomeGrp/AppliedToYear1Amt	0	0
IRS990PF/UndistributedIncomeGrp/CorpusDistri170b1EOr4942g3Amt	0	0
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt	0	1014
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovAppCYAmt	0	0
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr1Amt	0	17838
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr2Amt	0	16376
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr3Amt	0	13790
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr4Amt	0	13820
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr5Amt	0	14760
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovAppCYCorpusAmt	0	0
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovFromYr5Amt	0	14760
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt	0	77460
IRS990PF/UndistributedIncomeGrp/ExcessFromCurrentYearAmt	0	15636
IRS990PF/UndistributedIncomeGrp/ExcessFromYear1Amt	0	17838
IRS990PF/UndistributedIncomeGrp/ExcessFromYear2Amt	0	16376
IRS990PF/UndistributedIncomeGrp/ExcessFromYear3Amt	0	13790
IRS990PF/UndistributedIncomeGrp/ExcessFromYear4Amt	0	13820
IRS990PF/UndistributedIncomeGrp/PriorYearDeficiencyOrTaxAmt	0	0
IRS990PF/UndistributedIncomeGrp/PriorYearUndistributedIncmAmt	0	0
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt	0	16650
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt	0	15636
IRS990PF/UndistributedIncomeGrp/Taxable1Amt	0	0
IRS990PF/UndistributedIncomeGrp/Taxable2Amt	0	0
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt	0	92220
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt	0	76584
IRS990PF/UndistributedIncomeGrp/TotalForPriorYearsAmt	0	0
IRS990PF/UndistributedIncomeGrp/TreatedAsDistriFromCorpusAmt	0	0
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt	0	0
IRS990PF/UndistributedIncomeGrp/UndistributedIncomePYAmt	0	0
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/AdjustedNetIncomeAmt	0	0
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/Amt	0	200
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/CategoryTxt	0	BANK FEES
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/DisbursementsCharitablePrpsAmt	0	0
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/NetInvestmentIncomeAmt	0	200
ReturnHeader/BuildTS	0	2025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	1
ReturnHeader/BusinessOfficerGrp/PersonNm	0	JAMES A SIMPSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	8587566820
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2026-04-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	JAMES A SIMPSON FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt	0	JAME
ReturnHeader/Filer/EIN	0	330463667
ReturnHeader/Filer/PhoneNum	0	8587566820
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	PO BOX 2227
ReturnHeader/Filer/USAddress/CityNm	0	RANCHO SANTA FE
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	CA
ReturnHeader/Filer/USAddress/ZIPCd	0	92067
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	010826173
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	CBIZ ADVISORS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	13500 EVENING CRK DR N 450
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	SAN DIEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	92128
ReturnHeader/PreparerPersonGrp/PhoneNum	0	8587952000
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2026-04-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	TIMOTHY G WILLIS
ReturnHeader/ReturnTs	0	2026-04-15T22:33:25-05:00
ReturnHeader/ReturnTypeCd	0	990PF
ReturnHeader/TaxPeriodBeginDt	0	2025-01-01
ReturnHeader/TaxPeriodEndDt	0	2025-12-31
ReturnHeader/TaxYr	0	2025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Assets: -
Liabilities: -
Net assets: -
Revenue: -
Expenses: -
Net income: -

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025Detailed filing. Detailed filing data is available for this year.
2024Detailed filing. Detailed filing data is available for this year.	$1.62	$0.00	$1.62	$0.40	$0.20	$0.20
2023Detailed filing. Detailed filing data is available for this year.	$1.41	$0.00	$1.41	$0.75	$0.17	$0.58
2022Detailed filing. Detailed filing data is available for this year.	$0.84	$0.00	$0.84	$0.00	$0.16	$0.16
2021Detailed filing. Detailed filing data is available for this year.	$1.00	$0.00	$1.00	$0.50	$0.16	$0.34
2020Detailed filing. Detailed filing data is available for this year.	$0.66	$0.00	$0.66	$0.00	$0.16	$0.16
2019Detailed filing. Detailed filing data is available for this year.	$0.82	$0.00	$0.82	$0.00	$0.16	$0.16
2018Detailed filing. Detailed filing data is available for this year.	$0.98	$0.00	$0.98	$0.00	$0.18	$0.17
2017Detailed filing. Detailed filing data is available for this year.	$1.15	$0.00	$1.15	$0.02	$0.18	$0.16
2016Detailed filing. Detailed filing data is available for this year.	$1.31	$0.00	$1.31	$0.01	$0.21	$0.20
2015Detailed filing. Detailed filing data is available for this year.	$1.51	$0.00	$1.51	$0.00	$0.17	$0.17
2014Detailed filing. Detailed filing data is available for this year.	$1.68	$0.00	$1.68	$0.16	$0.48	$0.32
2013Detailed filing. Detailed filing data is available for this year.	$2.00	$0.00	$2.00	$0.45	$0.39	$0.06