2025-10-08T14:33:34-05:00 2024-12-31 341884125 CBIZ ADVISORS LLC 4722 N 24TH ST STE 300 PHOENIX AZ 85016 990 2024-01-01 320194805 RANCHO SANTA FE FOUNDATION CHARITABLE SPECIAL ASSETS FUND RANC 8587640519 PO BOX 811 RANCHO SANTA FE CA 92067 BEN MORAGA CEO 8587640519 2025-10-07 1 1 AMY A O'LOUGHLIN P00869687 6022646835 2025-10-07 2024 2025-03-06 01:10:19Z BEN MORAGA PO BOX 811 RANCHO SANTA FE CA 92067 74250 0 X N/A X 2007 CA SUPPORT THE CHARITABLE ASPECTS OF THE MISSION OF THE RANCHO SANTA FE FOUNDATION 5 4 0 4 0 0 458640 74250 0 0 0 0 0 0 458640 74250 0 0 0 0 0 0 0 0 0 4 2448 4 2448 458636 71802 660646 735495 28450 31497 632196 703998 X THE CORPORATION SHALL SUPPORT THE CHARITABLE ASPECTS OF THE MISSION OF THE RANCHO SANTA FE FOUNDATION. THE ORGANIZATION WILL ACCEPT TITLE TO AND MANAGE REAL ESTATE AND RELATED OR AUXILIAR PERSONAL, AND OTHER PERSONAL PROPERTY (WHETHER TANGIBLE OR INTANGIBLE), CONTRIBUTED BY DONORS FOR PURPOSES OF FURTHERING ITS CHARITABLE PURPOSE. 0 0 THE RANCHO SANTA FE FOUNDATION CHARITABLE REAL ESTATE FUND ("CREF") WAS ESTABLISHED IN FEBRUARY 2007 FOR THE PURPOSE OF HELPING DONORS BECOME IMPACTFUL PHILANTHROPISTS THROUGH GIFTS OF REAL ESTATE AND OTHER ILLIQUID ASSETS. THE CREF RECEIVED ITS IRS DETERMINATION LETTER IN JANUARY 2008. IN 2020 THE CREF CHANGED ITS NAME TO THE RANCHO SANTA FE FOUNDATION CHARITABLE SPECIAL ASSETS FUND ("CSAF") TO BETTER REFLECT THE PURPOSE OF THE FUND. 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 CA X BEN MORAGA 8587640519 162 S RANCHO SANTA FE ROAD B30 ENCINITAS CA 92024 BEN MORAGA PRESIDENT & CEO 10.00 40.00 X X 0 246782 21459 GREGORY HILLGREN DIRECTOR 2.00 X X 0 0 0 DON OLIPHANT CHAIRMAN 2.00 X X 0 0 0 RON KIMURA DIRECTOR 2.00 X X 0 0 0 RICHARD MONTANO BOARD LIAISON 1.00 1.00 X 0 0 0 JOHN FRAGER DIRECTOR 1.00 X 0 0 0 0 246782 21459 0 0 1 0 0 74250 74250 74250 74250 0 0 0 1525 1525 TRANSFER FEE 823 823 MISCELLANEOUS TAXES 100 100 2448 0 2448 0 526 2003 660120 733492 660646 735495 28450 31497 28450 31497 X 632196 703998 632196 703998 660646 735495 71802 0 X 0 1 X 1 0 X X 1 RANCHO SANTA FE FOUNDATION 953709639 7 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 INTERCOMPANY LIABILITIES 31497 31497 X 39185000 39110750 39110750 74250 0 74250 15946000 15943552 15943552 2448 0 2448 PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM INCOME TAXES UNDER THE CURRENT PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND SECTION 23701(D) OF THE CALIFORNIA FRANCHISE TAX CODE. THE FOUNDATION, HOWEVER, MAY BE SUBJECT TO TAX ON INCOME WHICH IS NOT RELATED TO ITS EXEMPT PURPOSE. THE FOUNDATION HAD NO UNRELATED BUSINESS INCOME TAX FOR THE YEAR ENDED DECEMBER 31, 2024. AT DECEMBER 31, 2024, THE FEDERAL STATUTE OF LIMITATIONS REMAINS OPEN FOR 2022 THROUGH 2024 YEARS. THE STATUTE OF LIMITATIONS FOR THE STATE INCOME TAX RETURNS REMAINS OPEN FOR THE 2021 THROUGH 2024 YEARS. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUES REPORTED BY RANCHO SANTA FE FOUNDATION (THE SUPPORTED ORGANIZATION) 39,110,750. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES REPORTED BY RANCHO SANTA FE FOUNDATION (THE SUPPORTED ORGANIZATION) 15,943,552. 0 0 0 0 0 0 0 0 0 BEN MORAGA PRESIDENT & CEO 0 246782 0 0 0 0 0 8221 0 13238 0 268241 0 0 X 1 74250 APPRAISAL 0 1 0 FORM 990, PART VI, SECTION A, LINE 6 RANCHO SANTA FE FOUNDATION SHALL BE THE SOLE MEMBER OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE BOARD OF DIRECTORS SHALL BE ELECTED ANNUALLY BY ITS SOLE MEMBER, THE RANCHO SANTA FE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7B ALL GOVERNANCE CHANGES ARE SUBJECT TO APPROVIAL BY THE BOARD OF RANCHO SANTA FE FOUNDATION. NONE OF SUCH POWERS SHALL BE IN THE BOARD OF DIRECTORS OF THE CSAF. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE PRESIDENT & CEO FOR ACCURACY AND COMPLETENESS. A FULL FILING COPY WAS PROVIDED ELECTRONICALLY TO ALL THE BOARD MEMBERS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A CONFLICT OF INTREST STATEMENT. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, AN INTERESTED PERSON MUST AT THE TIME OF EACH BOARD DISCUSSION OF AN ITEM AS TO WHICH HE OR SHE HAS A CONFLICT OF INTEREST, DISCLOSE THE EXISTENCE AND NATURE OF HIS OR HER FINANCIAL INTEREST AND ALL MATERIAL FACTS TO THE BOARD AND ALL MEMBERS OF ANY COMMITTEES WITH BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, ALL INTERESTED PERSONS SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE BOARD DISCUSSES AND VOTES UPON WHETHER THE CORPORATION WILL CONDUCT THE TRANSACTION. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S ARTICLES OF INCORPORATION, BY-LAWS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. RANCHO SANTA FE FOUNDATION PO BOX 811 RANCHO SANTA FE CA 92067 953709639 SUPPORT A WIDE VARIETY OF CAUSES THROUGH GRANTS. CA 501(C)(3) LINE 7 N/A 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0