Civic Intelligence

Columbia Community Foundation

EIN 82-1220459 • 501(c)3 • San Diego, CA

Pub. 78 Eligible990-N Coverage

Profile

The charitable purpose of the corporation is to support and promote community improvement within the columbia neighborhood of downtown san diego through activities which contribute to the economic and community well-being.

401 B Street 100San Diego, CA 92101

na

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

87th percentile

0.44x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

83rd percentile

0.12x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

25th percentile

-17%

Higher net margin than 25% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

14th percentile

-65%

Faster asset growth than 14% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

50th percentile

-0.9%

Faster revenue growth than 50% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$22,277

Down $275,498 (-93%) from 2024

Liabilities

Down

$7,510

Down $273,342 (-97%) from 2024

Net Assets

Down

$14,767

Down $2,156 (-13%) from 2024

Operations
Liabilities / Revenue83rd percentileNet Margin25th percentile

Revenue

Down

$88,584

Down $429,648 (-83%) from 2024

Expenses

Down

$90,740

Down $428,006 (-83%) from 2024

Net Income

Down

-$2,156

Down $1,642 (-319%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth14th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2020: $35,717Liabilities 2020: $8,664Net Assets 2020: $27,0532020Assets 2021: $154,711Liabilities 2021: $89,798Net Assets 2021: $64,9132021Assets 2022: $54,652Liabilities 2022: $23,981Net Assets 2022: $30,6712022Assets 2023: $22,259Liabilities 2023: $4,822Net Assets 2023: $17,4372023Assets 2024: $297,775Liabilities 2024: $280,852Net Assets 2024: $16,9232024Assets 2025: $22,277Liabilities 2025: $7,510Net Assets 2025: $14,7672025

Highlighted filing

2025

Assets$22,277
Liabilities$7,510
Net Assets$14,767
Open 2025 Filing

Operations Trend

Revenue Growth50th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2020: $171,326Expenses 2020: $149,097Net Income 2020: $22,2292020Revenue 2021: $207,127Expenses 2021: $169,267Net Income 2021: $37,8602021Revenue 2022: $205,254Expenses 2022: $239,496Net Income 2022: -$34,2422022Revenue 2023: $169,504Expenses 2023: $182,738Net Income 2023: -$13,2342023Revenue 2024: $518,232Expenses 2024: $518,746Net Income 2024: -$5142024Revenue 2025: $88,584Expenses 2025: $90,740Net Income 2025: -$2,1562025

Highlighted filing

2025

Revenue$88,584
Expenses$90,740
Net Income-$2,156
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$22,277
Liabilities
$7,510
Net assets
$14,767
Revenue
$88,584
Expenses
$90,740
Net income
-$2,156
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.22$0.08$0.15$0.89$0.91$0.02
2024Detailed filing. Detailed filing data is available for this year.$2.98$2.81$0.17$5.18$5.19$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.22$0.05$0.17$1.70$1.83$0.13
2022Detailed filing. Detailed filing data is available for this year.$0.55$0.24$0.31$2.05$2.39$0.34
2021Detailed filing. Detailed filing data is available for this year.$1.55$0.90$0.65$2.07$1.69$0.38
2020Detailed filing. Detailed filing data is available for this year.$0.36$0.09$0.27$1.71$1.49$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Apr 14, 2026
Return Version
2024v5.5
Gross Receipts
$88,584
Mission and Program Overview

Mission

The charitable purpose of the corporation is to support and promote community improvement within the columbia neighborhood of downtown san diego through activities which contribute to the economic and community well-being.

To support and promote community improvement within the columbia neighborhood of downtown san diego.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$39,773$11,088▼ $28,685
Accounts Receivable$258,002$2,189▼ $255,813
Total Assets$297,775$22,277▼ $275,498
Other Assets Total$0$9,000▲ $9,000
Liabilities
Accounts Payable and Accrued Expenses$42,389$0▼ $42,389
Other Liabilities$238,463$7,510▼ $230,953
Total Liabilities$280,852$7,510▼ $273,342
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$16,923$14,767▼ $2,156
Total Net Assets Fund Balance$16,923$14,767▼ $2,156
Total Liabilities and Net Assets / Fund Balance$297,775$22,277▼ $275,498

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$9,000--
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Robert FagnantPresident
Howard GreenbergVice President
Betsy BrennanDirector
Cole SmithDirector
Damon BaroneDirector
Eric DyeDirector
Jennifer AdamsDirector
Jennifer RenfroDirector
Kevin MansourDirector
Kristen RaduDirector
Robert BaloughDirector
Steve KohnDirector
Justin ApgerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$88,584
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-2,156

Audited Revenue Reconciliation

Revenue per Audited Statements
$88,584
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$19,581,943
Total Revenue per Audited Statements
$19,670,527
Total Revenue per Form 990
$88,584
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$83,564
Salaries, Compensation, and Employee Benefits$7,176
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,090--$6,090
Occupancy$2,511$2,666-$5,177
Fees for Services Other-$4,583-$4,583
Fees for Services Management-$826-$826
Other Employee Benefits$651$4-$655
Payroll Taxes$431--$431
Other Expenses$72,870$108-$108
Total Functional Expenses$82,553$8,187$0$90,740

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$19,385,064
Expenses Not Reported on Form 990$19,294,324
Expenses per Audited Statements$90,740
Total Expenses per Form 990$90,740
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Advances$6,440
Intercompany Loan Payable$1,070
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The form 990 is provided to board members prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Directors, officers and committee members review and sign a copy of the organization's conflict of interest agreement annually. If a proposed transaction or arrangement involves a possible conflict, the party to the conflict will remove themselves from the meeting, while the board or committee discusses the arrangement. The board or committee shall exercise due diligence in evaluating whether the organization is receiving fair value and whether other proposals should be obtained. The board shall determine by a majority vote whether the organization shall enter into the proposed arrangement or agreement.”

Form 990, Part VI, Section B, Line 15

“Columbia community foundation does not have any employees., downtown san diego partnership, inc. A related entity, does compensate employees. Downtown san diego partnership, inc. Has a formal compensation review policy.”

Form 990, Part VI, Section C, Line 19

“The governing documents, conflict of interest policy, and the financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Columbia Community Foundation Inc
EIN
82-1220459
Phone
6192340201
Address
401 B STREET 100, SAN DIEGO, CA 92101

Signing Officer

Name
Justin Apger
Title
Treasurer
Phone
6192340201
Signed
2026-04-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Fagnant
Formed
2017
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
11
Employees
0
Volunteers
0

Preparer

Firm
Jgd & Associates Llp
Address
9191 TOWNE CENTRE DRIVE 340, SAN DIEGO, CA 92122-1274
Preparer
Matthew C Larson
Phone
8585871000
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed”

Financial Statement Notes

PART X, LINE 2:

“The foundation is a non-profit corporation organized under the laws of the state of california and is exempt from income taxes under section 501(c)(3) of the internal revenue code and section 23701(d) of the california revenue and taxation code. The organization does not have any unrecognized tax benefits at june 30, 2025 and 2024. For the year ended june 30, 2025, management of the organization believes there has been no activity which would jeopardize the tax position, being a tax-exempt organization, and that it is more likely than not, based on the technical merits, that this position would be sustained upon examination. The organization recognizes interest and penalties associated with tax matters as part of operating expenses and includes accrued interest and penalties with the related tax liability in the consolidated statements of financial position. No such amounts are included in the consolidated financial statements for the years ended june 30, 2025 and 2024.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Revenues from related organization per consolidated gaap statement 19,581,943.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Expenses from related organization per consolidated gaap statement 19,294,324.”

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

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IRS990/PrincipalOfficerNm0ROBERT FAGNANT
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE REVENU
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt088584
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt088584
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0433453
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0518232
IRS990/PYRevenuesLessExpensesAmt0-514
IRS990/PYSalariesCompEmpBnftPaidAmt085293
IRS990/PYTotalExpensesAmt0518746
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0518232
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-2156
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt088584
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0169504
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0207127
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0171326
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0547957
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0606816
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0547957
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0169504
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0207127
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0171326
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0547957
IRS990ScheduleA/TotalSupportAmt0547957
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt019294324
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt090740
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt09000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0INTERCOMPANY LOAN
IRS990ScheduleD/OtherExpensesIncludedAmt019294324
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01070
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt16440
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INTERCOMPANY LOAN PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ADVANCES
IRS990ScheduleD/OtherRevenueAmt019581943
IRS990ScheduleD/RevenueNotReportedAmt019581943
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt088584
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION IS A NON-PROFIT CORPORATION ORGANIZED UNDER THE LAWS OF THE STATE OF CALIFORNIA AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE ORGANIZATION DOES NOT HAVE ANY UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2025 AND 2024. FOR THE YEAR ENDED JUNE 30, 2025, MANAGEMENT OF THE ORGANIZATION BELIEVES THERE HAS BEEN NO ACTIVITY WHICH WOULD JEOPARDIZE THE TAX POSITION, BEING A TAX-EXEMPT ORGANIZATION, AND THAT IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THIS POSITION WOULD BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION RECOGNIZES INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS AS PART OF OPERATING EXPENSES AND INCLUDES ACCRUED INTEREST AND PENALTIES WITH THE RELATED TAX LIABILITY IN THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION. NO SUCH AMOUNTS ARE INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30, 2025 AND 2024.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1REVENUES FROM RELATED ORGANIZATION PER CONSOLIDATED GAAP STATEMENT 19,581,943.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2EXPENSES FROM RELATED ORGANIZATION PER CONSOLIDATED GAAP STATEMENT 19,294,324.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt09000
IRS990ScheduleD/TotalExpensesPerForm990Amt090740
IRS990ScheduleD/TotalLiabilityAmt07510
IRS990ScheduleD/TotalRevenuePerForm990Amt088584
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt019670527
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt019385064
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0326046
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1235204
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BETSY BRENNAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JUSTIN APGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0326046
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1235204
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PROVIDED TO BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIRECTORS, OFFICERS AND COMMITTEE MEMBERS REVIEW AND SIGN A COPY OF THE ORGANIZATION'S CONFLICT OF INTEREST AGREEMENT ANNUALLY. IF A PROPOSED TRANSACTION OR ARRANGEMENT INVOLVES A POSSIBLE CONFLICT, THE PARTY TO THE CONFLICT WILL REMOVE THEMSELVES FROM THE MEETING, WHILE THE BOARD OR COMMITTEE DISCUSSES THE ARRANGEMENT. THE BOARD OR COMMITTEE SHALL EXERCISE DUE DILIGENCE IN EVALUATING WHETHER THE ORGANIZATION IS RECEIVING FAIR VALUE AND WHETHER OTHER PROPOSALS SHOULD BE OBTAINED. THE BOARD SHALL DETERMINE BY A MAJORITY VOTE WHETHER THE ORGANIZATION SHALL ENTER INTO THE PROPOSED ARRANGEMENT OR AGREEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COLUMBIA COMMUNITY FOUNDATION DOES NOT HAVE ANY EMPLOYEES., DOWNTOWN SAN DIEGO PARTNERSHIP, INC. A RELATED ENTITY, DOES COMPENSATE EMPLOYEES. DOWNTOWN SAN DIEGO PARTNERSHIP, INC. HAS A FORMAL COMPENSATION REVIEW POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS HAS NOT CHANGED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd40
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd50
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd4N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd5N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0DOWNTOWN SAN DIEGO PARTNERSHIP INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1DOWNTOWN SAN DIEGO PUBLIC SPACES FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2DOWNTOWN SAN DIEGO CLEAN AND SAFE FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3DOWNTOWN SAN DIEGO PARTNERSHIP FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4DOWNTOWN SAN DIEGO BUSINESS IMPROVEMENT DISTRICT INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5DOWNTOWN SAN DIEGO PARTNERSHIP POLITICAL ACTION COMMITTEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0951729734
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1462438392
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2474102695
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3330961464
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN4472821411
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN5842632776
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)

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