<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2021v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2022-09-13T09:15:11-04:00</ReturnTs>
    <TaxPeriodEndDt>2021-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>472604073</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MAIGE &amp; SIZEMORE CPA PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4010 SUNBEAM ROAD</AddressLine1Txt>
        <CityNm>JACKSONVILLE</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32257</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2021-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>810823681</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SDMAC FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SDMA</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>409 CAMINO DEL RIO S STE 302</AddressLine1Txt>
        <CityNm>SAN DIEGO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92108</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TERRY MCKEARNEY</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>6192993763</PhoneNum>
      <SignatureDt>2022-05-05</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>TERRY</PersonFirstNm>
        <PersonLastNm>MCKEARNEY</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>AMANDA S BUNK-SIZEMORE CPA</PreparerPersonNm>
      <PTIN>P01432184</PTIN>
      <PhoneNum>9047377756</PhoneNum>
      <PreparationDt>2022-05-16</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2021</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.SDMAC.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>43126</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>35470</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>143</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>7513</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>3461</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>4052</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>39665</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1200</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>10200</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>387</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>32994</OtherExpensesTotalAmt>
      <TotalExpensesAmt>44781</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-5116</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>35968</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>30852</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>35468</BOYAmt>
        <EOYAmt>30652</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>500</BOYAmt>
        <EOYAmt>200</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>35968</BOYAmt>
        <EOYAmt>30852</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>35968</BOYAmt>
        <EOYAmt>30852</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PROMOTE A GENERAL AWARENESS AND UNDERSTANDING OF THE IMPORTANCE OF A STRONG NATIONAL DEFENSE, ESPECIALLY AS IT RELATES TO THE SAN DIEGO REGION, AND TO SUPPORT SAN DIEGO'S ACTIVE DUTY AND RETIRED MILITARY COMMUNITY THROUGH PROGRAMS, INITIATIVES, EDUCATIONAL OUTREACH, AND EVENTS. THE SDMAC FOUNDATION WILL ALSO STUDY KEY MILITARY ISSUES AFFECTING THE QUALITY OF LIFE AND STRENGTH OF OUR NATION'S DEFENSE AND THE IMPACT ON SAN DIEGO'S MILITARY, CIVIC, GOVERNMENTAL AND BUSINESS COMMUNITY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SCHOLARSHIP AWARDED TO BRIDGE THE TUITION GAP AFTER THE GI BILL EXPIRES BY PROVIDING THE NECESSARY FUNDS FOR THE AWARDEE TO COMPLETE THEIR DEGREE AT SDSU WITHOUT INCURRING SIGNIFICANT DEBT.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>22078</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>STUDY OF KEY MILITARY ISSUES AFFECTING THE QUALITY OF LIFE AND STRENGTH OF OUR NATION'S DEFENSE AND THE IMPACT ON SAN DIEGO'S MILITARY, CIVIC, GOVERNMENTAL AND BUSINESS COMMUNITY.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>15024</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>37102</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TERRY MCKEARNEY</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ADAM HEYDE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KELLY COSTA</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>MARK BALMERT</PersonNm>
        <USAddress>
          <AddressLine1Txt>409 CAMINO DEL RIO S SUITE 302</AddressLine1Txt>
          <CityNm>SAN DIEGO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92108</ZIPCd>
        </USAddress>
        <PhoneNum>6192993763</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>119686</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>156681</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>154241</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>63220</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>35470</CurrentTaxYearAmt>
        <TotalAmt>529298</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>119686</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>156681</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>154241</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>63220</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>35470</CurrentTaxYearAmt>
        <TotalAmt>529298</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>529298</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>68</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>192</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>301</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>242</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>143</CurrentTaxYearAmt>
        <TotalAmt>946</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>530244</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>15688</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.99820</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99850</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 2,064 BANK &amp; CREDIT FEES 466 ADMIN SUPPORT 7,800 OFFICE SUPPLIES 102 SOFTWARE 553 MEETINGS 14 MEETINGS 14 INSURANCE 1,931 SDSU SCHOLARSHIP 10,000 CSUSM SCHOLARSHIP 10,000 REGISTRATION FEES 50 TOTAL 32,994</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 500 200 TOTAL 500 200</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>PROMOTE A GENERAL AWARENESS AND UNDERSTANDING OF THE IMPORTANCE OF A STRONG NATIONAL DEFENSE, ESPECIALLY AS IT RELATES TO THE SAN DIEGO REGION, AND TO SUPPORT SAN DIEGO'S ACTIVE DUTY AND RETIRED MILITARY COMMUNITY THROUGH PROGRAMS, INITIATIVES, EDUCATIONAL OUTREACH, AND EVENTS. THE SDMAC FOUNDATION WILL ALSO STUDY KEY MILITARY ISSUES AFFECTING THE QUALITY OF LIFE AND STRENGTH OF OUR NATION'S DEFENSE AND THE IMPACT ON SAN DIEGO'S MILITARY, CIVIC, GOVERNMENTAL AND BUSINESS COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
