2024-11-14T20:49:22-08:00 2023-12-31 371420474 Fontanello Duffield & Otake LLP 44 Montgomery Street Suite 1305 San Francisco CA 94104 990PF 2023-01-01 943215541 Gaia Fund GAIA 4155616540 1660 Bush Street 300 San Francisco CA 94109 Mark L Schlesinger Dir/CFO/Sec 2024-11-14 false true Carol Duffield P01257136 4159830200 2023 2024-10-15 13:58:12Z X 41296106 X 100 X 713887 713887 582794 10537552 546176 155642 144391 1452423 1404454 29594 29594 2961 3666 8908 8908 364341 85751 296267 5635 5635 1695 1695 1904 1904 22139 476 24335 437177 91862 366369 1269000 2104000 1706177 91862 2470369 -253754 1312592 1915669 1119519 1119519 3710 1105 1105 37932702 40162516 40162516 21782 21782 27492 12966 12966 39879573 41296106 41296106 20963 23928 1244163 430000 139543 119883 1404669 573811 X 38474904 40722295 38474904 40722295 39879573 41296106 38474904 -253754 2952732 41173882 451587 40722295 Sale of Publicly Traded Securities P 2000-01-01 2023-12-31 10253034 9954758 298276 298276 Cap Gains from Psps - UBI P 2000-01-01 2023-12-31 36618 36618 36618 Capital Gains from Partnerships P 2000-01-01 2023-12-31 247900 247900 247900 Cap Gain fr Pshp Reported on 990-T P 2000-01-01 2023-12-31 36618 -36618 -36618 546176 18245 18245 18245 12061 8500 20561 X 2316 2316 false false false false false true true false true true CA true false false false false true www.gaiasf.org Pacific Foundation Services 4155616540 1660 Bush Street Ste 300 San Francisco CA 94109 false false false true false false false false false false false false false false false false false false false false false false Christine H Russell 1660 Bush Street Ste 300 San Francisco CA 94109 Dir/Pres 2.00 0 Mark L Schlesinger 1660 Bush Street Ste 300 San Francisco CA 94109 Dir/CFO/Sec 20.00 0 NONE Pacific Foundation Services LLC 1660 Bush Street Suite 300 San Francisco CA 94109 Management Svcs 276090 Greycourt & Company Inc 2100 Wharton Street Ste 600 Pittsburgh PA 15203 Investment Mgmt 85751 22544645 1373933 17307014 41225592 0 41225592 618384 40607208 2030360 2030360 18245 18245 2012115 2012115 2012115 2470369 2470369 2012115 1754 135121 758911 402225 245727 1543738 2470369 0 2012115 458254 2001992 0 1754 2000238 135121 758911 402225 245727 458254 Christine H Russell Pacific Foundation Services 1660 Bush Street Ste 300 San Francisco CA 94108 4155616540 See Statement 15 See Statement 15 See Statement 15 Center for Food Safety 303 Sacramento Street 2nd Floor San Francisco CA 94111 N/A PC General Support 50000 Wild Farm Alliance PO Box 2570 Watsonville CA 95077 N/A PC General Support 2500 Jewish Community Center of SF 3200 California Street San Francisco CA 94118 N/A PC General Support 10000 New Israel Fund 235 Montgomery Street Suite 920 San Francisco CA 94104 N/A PC General Support 25000 Ecological Farming Association PO Box 2006 Santa Cruz CA 95063 N/A PC Scholarships 2500 Jewish Community Federation 121 Steuart Street San Francisco CA 94105 N/A PC General Support 50000 California FarmLink 335 Spreckels Drive Suite F Aptos CA 95003 N/A PC Equity and Conservation on Working Lands Effort 25000 Marin Agricultural Land Trust PO Box 809 Point Reyes Station CA 94956 N/A PC General Support 2500 Sierra Club Foundation 2101 Webster Street Suite 1250 Oakland CA 94612 N/A PC Bay Area Chapter 2000 Friends Fdn of SF Public Library 1630 17th Street San Francisco CA 94107 N/A PC General Support 2500 Sonoma Ecology Center PO Box 1486 Eldridge CA 95431 N/A PC Sonoma Garden Park 2500 Golden Gate National Parks Conserva Building 201 Fort Mason San Francisco CA 94123 N/A PC General Support 2500 Food Runners 2579 Washington Street San Francisco CA 94115 N/A PC General Support 2500 Sebastiani Theatre Foundation 476 1st St E Sonoma CA 95476 N/A PC General Support 1000 Sonoma Community Center 276 E Napa Street Sonoma CA 95476 N/A PC General Support 2500 Sonoma League for Historic Preserva PO Box 766 Sonoma CA 95476 N/A PC General Support 2500 Sonoma Valley Museum of Art POBox 322 Sonoma CA 95476 N/A PC General Support 1000 SPUR 654 Mission Street San Francisco CA 94105 N/A PC General Support 5000 Valley of the Moon Natural History 2400 London Ranch Road Glen Ellen CA 95442 N/A PC General Support 2500 Congregation Emanu-El 2 Lake St San Francisco CA 94118 N/A PC Emanu-El Next Campaign. Investing in Our Jewish Future 200000 Yerba Buena Center for the Arts 701 Mission St San Francisco CA 94103 N/A PC General Support 2500 Earth Justice Legal Defense Fund 50 California St 500 San Francisco CA 94111 N/A PC General Support 5000 Sonoma Land Trust 822 5th St Santa Rosa CA 95404 N/A PC General Support 5000 SPUR 654 Mission Street San Francisco CA 94105 N/A PC Impact Acceleration Campaign 20000 People For Open SpaceGreenbelt Alli PO Box 170159 Suite 402 San Francisco CA 94108 N/A PC General Support 5000 Natural Resources Defence Cncl 40 W 20th St New York NY 10011 N/A PC Clean Energy Work 5000 New Venture Fund 1828 L Street Northwest Suite 300A Washington DC 20036 N/A PC Trusted Elections Fund 60000 Organic Farming Research Fdn PO Box 440 Santa Cruz CA 95061 N/A PC General Support 60000 Union of Concerned Scientists 2 Brattle Square 6th Floor Cambridge MA 02138 N/A PC General Support 2500 Urban Adamah 1151 Sixth Street Berkeley CA 94710 N/A PC General Support 30000 Maplight 2223 Shattuck Ave Berkeley CA 94704 N/A PC Campaign reform work in California 50000 NEO Philanthropy 1001 Avenue of the Americas 12th F New York NY 10018 N/A PC State Infrastructure Fund 100000 Rodale Institute 611 Siegfriedale Rd Kutztown PA 19530 N/A PC Organic Farmers Association 25000 CCOF Foundation 2155 Delaware Ave Suite 150 Santa Cruz CA 95060 N/A PC General Support 5000 ACLU Foundation of Northern Califor 39 Drumm St San Francisco CA 94111 N/A PC General Support 2500 KQED 2601 Mariposa St San Francisco CA 94110 N/A PC General Support 5000 Sonoma County Regional Parks Founda 2300 County Center Dr Suite 120A Santa Rosa CA 95403 N/A PC General Support 2500 Sonoma Valley Hospital Foundation 347 Andrieux Street Sonoma CA 95476 N/A PC General Support 10000 Community Alliance With Family Farm PO Box 363 Davis CA 95617 N/A PC Ecological Farming: Growing Pathways to Organic 50000 Tawonga Jewish Community Corporatio 131 Steuart St 460 San Francisco CA 94105 N/A PC General Support 20000 Jewish Film Institute 145 Ninth Street Suite 100 San Francisco CA 94103 N/A PC General Support 5000 Candid PO Box 22799 New York NY 10087 N/A PC General Support 1500 Multiplier 548 Market St PMB 81178 San Francisco CA 94104 N/A PC Kitchen Table Advisors 50000 Cornucopia Institute PO Box 826 Viroqua WI 54665 N/A PC To support expansion efforts in California 50000 ACLU Foundation Inc 125 Broad Street 18th Floor New York NY 10004 N/A PC General Support 5000 ACLU of South Carolina Foundation I PO Box 1668 Charleston SC 29201 N/A PC General Support 7000 Earth Island Institute 2150 Allston Way Suite 460 Berkeley CA 94704 N/A PC General Support 5000 Earth Island Institute 2150 Allston Way Suite 460 Berkeley CA 94704 N/A PC General Support for California Climate and Agriculture Network 50000 Edisto Island Open Land Trust Inc P O Box 1 Edisto Island SC 29438 N/A PC General Support 5000 Fields to Families PO Box 21117 Charleston SC 29413 N/A PC General Support 5000 Fresh Future Farm Inc PO Box 22194 Charleston SC 29413 N/A PC General Support 5000 Green Heart Project Inc 759 King Street Suite A Charleston SC 29403 N/A PC General Support 5000 Human Rights Campaign Foundation 1640 Rhode Island Avenue NW Washington DC 20036 N/A PC General Support 5000 The Nature Conservancy 830 South Street Sacramento CA 95811 N/A PC Work in California 5000 Planned Parenthood Federation of Am 123 William Street 10th Floor New York NY 10038 N/A PC General Support 3000 San Francisco Food Bank PO Box 7203 San Francisco CA 94120 N/A PC General Support 2000 San Francisco Jewish Comm Publicati PO Box 192604 San Francisco CA 94119 N/A PC General Support 5000 Save the Bay 560 14th Street 400 Oakland CA 94612 N/A PC General Support 5000 Sonoma Valley Community Communicati 680 W Napa St Sonoma CA 95476 N/A PC General Support for KSVY Project 2500 Sonoma Volunteer Firefighters Assoc 630 2nd St W Sonoma CA 95476 N/A PC General Support 2500 Tides Foundation PO Box 889389 Los Angeles CA 90088 N/A PC Movement Voter Fund to support voting rights organizations 50000 USC Radio 3551 Trousdale Parkway Ste 160 Los Angeles CA 90089 N/A PC Classical KDFC 1000 Center for Reproductive Rights Inc 199 Water Street 22nd Floor New York NY 10038 N/A PC General Support 3000 Farm to Pantry PO Box 191 Healdsburg CA 95448 N/A PC General Support 2500 National Redistricting Foundation 17 East Monroe Street 214 Chicago IL 60603 N/A PC General Operating Support 100000 Real Organic Project 82 Wilson Rd East Thetford VT 05043 N/A PC General Support 75000 Sonoma Overnight SupportInc PO Box 748 Sonoma CA 95476 N/A PC General Support 2500 South Carolina Coastal Conservation 131 Spring Street Charleston SC 29403 N/A PC GrowFood Carolina & Charleston Region Projects 7000 American Promise 33 Bradford Street Concord MA 01742 N/A General Support 500000 Brigid Alliance PO Box 58 New York NY 10024 N/A PC General Support 1000 ClimateWorks Foundation 235 Montgomery Street 1300 San Francisco CA 94104 N/A PC General Support 4000 Friends in Sonoma Helping PO Box 507 Sonoma CA 95476 N/A PC General Support 2500 Lowcountry Land Trust 635 Rutledge Ave Suite 107 Charleston SC 29403 N/A PC General Support 5000 National Network of Abortion Funds 9450 SW Gemini Drive PMB 16009 Beaverton OR 97008 N/A PC General Support 4000 Rocky Mountain Institute 2490 Junction Place Suite 200 Boulder CO 80301 N/A PC General Support 4000 Womens Rights and Empowerment Netwo 1527 Blanding Street Columbia SC 29201 N/A PC General Support 7000 Alliance for Global Justice 225 E 26th Street Suite 1 Tucson AZ 85713 N/A PC Real Food Generation for work in California 50000 Common Cause Education Fund 805 15th Street Suite 800 Washington DC 20005 N/A PC Money in Politics project in California 50000 Issue One 1401 K Street NW Suite 350 Washington DC 20005 N/A PC General Support 50000 OpenSecrets 1100 13th Street NW Suite 800 Washington DC 20005 N/A PC General Support 50000 Reboot 734 Longmeadow St Unit 103 Longmeadow MA 01106 N/A PC San Francisco Bay Area Programs 25000 Sierra Club Foundation 2101 Webster Street Suite 1250 Oakland CA 94612 N/A PC General Support 3000 Moishe House 5802 Monroe Road Suite B Charlotte NC 28212 N/A PC General Support for Bay Area Programming 25000 2104000 Community Alliance With Family Farm PO Box 363 Davis CA 95617 N/A PC Ecological Farming: Growing Pathways to Organic 50000 Cornucopia Institute PO Box 826 Cornucopia WI 54827 N/A PC To support expansion efforts in California 50000 New Venture Fund 1828 L Street Northwest Suite 300A Washington DC 20036 N/A PC Trusted Elections Fund 90000 Urban Adamah 1151 Sixth Street Berkeley CA 94710 N/A PC General Support 30000 Rodale Institute 611 Siegfriedale Rd Kutztown PA 19530 N/A PC Organic Farmers Association 25000 Real Organic Project 82 Wilson Rd East Thetford VT 05043 N/A PC General Support 75000 California FarmLink 335 Spreckels Drive Suite F Aptos CA 95003 N/A PC For general support of the Equity and Conservation on Working Lands Efforts 25000 Moishe House 5802 Monroe Road Suite B Charlotte NC 28212 N/A PC General Support for Bay Area Programming 25000 370000 14 713887 901101 36618 18 546176 Partnership Income 900099 1841 14 144391 Refund 9410 38459 1404454 9410 1452323 11b Refund for overpayment of excise tax false false false false false false false false false false Accounting Fees 8908 0 0 8908 Invesco Exchange-Traded, 69,095 Sh FMV 2432144 2432144 Pimco Total Return, 250,664.804 Shs FMV 2168251 2168251 Blackrock Strategic Inc, 178,657.713 Shs FMV 1686529 1686529 Vanguard Dev Mkts Index, 185,346.246 Shs FMV 2854332 2854332 Artisan Dev World Fund, 50,254.455 Shs FMV 847290 847290 iShares TR Core S&P Mid, 5,214 Shs FMV 1445060 1445060 iShares TR Core S&P Sm, 18,296 Shs FMV 1980542 1980542 Vanguard Indx Fds S&P, 8,984 Shs FMV 3924211 3924211 Cliffwater Corp Lending Fd, 93,109.87 Sh FMV 981379 981379 Vanguard BD Index Fd, 91,743 Shs FMV 4535765 4535765 FIR Tree Real Estate, Fund III FMV 8297 8297 Merced Partners IV, L.P. FMV 94214 94214 KKR Special Situations Offshore FMV 173525 173525 KKR Special Situations TE II FMV 376488 376488 Euro Choice VI LP FMV 716620 716620 Venture Investments Assoc VIII FMV 981538 981538 Madison Intl RE VI FMV 396096 396096 RCP Fund X Feeder LP FMV 564079 564079 Taconic CRE Dislocation Fund FMV 117346 117346 Ocean Avenue III FMV 746091 746091 TCP Direct Lending Fund VIII FMV 296035 296035 Centerbridge Partners RE Fund FMV 471863 471863 Global Alpha International FMV 1068550 1068550 Lighthouse Capital Management FMV 1602960 1602960 Longford Capital Fund III, LP FMV 106306 106306 Oaktree Emerging Markets FMV 2161131 2161131 Tiger Pacific FMV 1785097 1785097 WHI Real Estate Partners V, LP FMV 401557 401557 Chatham Financial FMV 1497901 1497901 Luxor KKR Spc Sit FE Feeder II FMV 144016 144016 Centerbridge Partners RE Fund II FMV 265019 265019 Davidson Kempner Institutional Partners FMV 2253477 2253477 Audax Direct Lending Solutions Fund II-B FMV 157915 157915 Taconic CRE Dislocation Onshore Fund III FMV 399194 399194 Brookfield Super-Core Infrastructure FMV 491980 491980 Strategic Partners Offshore Real Est FMV 29718 29718 Furniture and Fixtures 17945 17945 Machinery and Equipment 3837 3837 Dividend Receivable 27492 12966 12966 Discount on Grants Expense 20837 Partnership Income not Reported on Books 430750 Bank Fees 476 476 Books, Subscriptions, Reference 21563 23467 Filing Fees 100 100 Insurance 698 Telephone 70 Partnership Income 146232 144391 Refund 9410 Deferred Excise Tax Liability 71342 112486 Excise Tax Payable 68201 7397 Foundation Management 276090 0 0 293767 Investment Management Fees 85751 85751 0 0 Outside Contractors 2500 0 0 2500 Foreign Tax w/h Dividends 5635 5635