2026-07-30T19:37:03-04:00 2024-12-31 452594741 MICHAEL JOHNSON CPA & ASSOCIATES 5542 S FORT APACHE RD STE 120 LAS VEGAS NV 891487691 990 2024-01-01 274500443 FERRARI OWNERS CHARITABLE FOUNDATION FERR 4154649601 PO BOX 411 KENTFIELD CA 949140411 ANTHY DONATI BOARD MEMBER 4154649601 2026-07-30 true false MICHAEL JOHNSON CPA P01078106 7026753524 2026-07-30 2024 2025-03-06 01:10:19Z CHRIS DOLAN 468755 false X FOGCHARITY.ORG X 2013 CA FOCF IS OPERATED ENTIRELY BY AN UNPAID, VOLUNTEER BOARD WITH NO SALARIED STAFF; OUR OPERATING EXPENSES RELATE DIRECTLY TO THE FOG RALLY AND ITS FUNDRAISING ACTIVITIES. AFTER COVERING EVENT COSTS, NET PROCEEDS FROM THE ANNUAL CHARITY RALLY ARE DONATED TO YOUTH-FOCUSED CHARITIES RECOMMENDED BY PARTICIPANTS AND APPROVED EACH YEAR BY THE BOARD. 11 11 0 0 364790 468755 0 93 0 -176866 0 188017 468755 170000 84000 0 0 0 5000 21432 396921 191432 480921 -3415 -12166 109943 101994 726 4943 109217 97051 X FOCF IS OPERATED ENTIRELY BY AN UNPAID, VOLUNTEER BOARD; WE HAVE NO SALARIED STAFF, AND OUR OPERATING EXPENSES RELATE DIRECTLY TO THE FOG RALLY AND ITS FUNDRAISING ACTIVITIES. EACH YEAR, THE ORGANIZATION CONDUCTS AN ANNUAL CHARITY CAR RALLY, AND AFTER COVERING EVENT COSTS FROM RALLY REVENUES AND SPONSORSHIPS, NET PROCEEDS ARE DONATED TO YOUTH-FOCUSED CHARITIES RECOMMENDED BY PARTICIPANTS AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS. false false 420837 84000 468755 IN 2024, THE FOG RALLY JOINTLY BENEFITED MAKE-A-WISH FOUNDATION AND THE FERRARI OWNERS CHARITABLE FOUNDATION (FOCF) FUND FOR KIDS. THIS YEAR MARKED THE ELEVENTH CONSECUTIVE YEAR OF OUR PARTNERSHIP WITH MAKE-A-WISH AND THE FIFTH YEAR OF THE FUND FOR KIDS. FUNDRAISING EFFORTS GENERATED 42,000 FOR MAKE-A-WISH, BRINGING FOCFS CUMULATIVE SUPPORT FOR MAKE-A-WISH TO MORE THAN 2,000,000 AND HELPING ENABLE OVER 200 WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. IN ADDITION, THE 2024 FOG RALLY RAISED 42,000 FOR THE FOCF FUND FOR KIDS, BRINGING CUMULATIVE FUND FOR KIDS SUPPORT TO OVER 400,000. THESE DOLLARS ARE DISTRIBUTED AS GRANTS TO YOUTH-SERVING ORGANIZATIONS IN THE BAY AREA, EXPANDING ACCESS TO EDUCATION, LITERACY, AND BASIC RESOURCES FOR DISADVANTAGED CHILDREN. IN 2024, FOG RALLY RAISED 84,000 IN CASH GRANTS AND APPROX. 82,500 IN IN-KIND CONTRIBUTIONS (AUCTION ITEMS, EXPERIENCES, AND SERVICES). NET PROCEEDS FUNDED MAKE-A-WISH (11TH CONSECUTIVE YEAR) AND OUR FOCF FUND FOR KIDS, PROVIDING GRANTS TO SIX ADDITIONAL YOUTH-SERVING NONPROFITS. 420837 true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false true false false false false false false false false true 0 0 false 0 false false false false false true true false false false false false false false false false X 11 11 false false false false false false false true true false false true true true true true true false false false CA X ANTHY DONATI 4154649601 PO BOX 411 KENTFIELD CA 949140411 X ANTHONY ABDULMASSIH BOARD MEMBER 1.00 X 0 0 0 KONSTANTINA CHILINGIROVA BOARD MEMBER 1.00 X 0 0 0 CHRIS DOLAN TREASURER 1.00 X X 0 0 0 ANTHY DONATI BOARD MEMBER 1.00 X 0 0 0 LANCE DUBLIN PRESIDENT & 1.00 X X 0 0 0 LEN ELY BOARD MEMBER 1.00 X 0 0 0 DAMON FOCARACCI BOARD MEMBER 1.00 X 0 0 0 MELISSA FORGAN BOARD MEMBER 1.00 X 0 0 0 JEFFREY PETERESON BOARD MEMBER 1.00 X 0 0 0 DARREN STOLL BOARD MEMBER 1.00 X 0 0 0 JONATHAN WHITEHEAD BOARD MEMBER 1.00 X 0 0 0 false false false 468755 82500 468755 468755 X 84000 84000 28800 28800 83363 50363 33000 6000 6000 36035 31498 4537 3558 3558 10310 10310 7348 3990 3358 MEALS 127252 127252 EVENTS 73024 68024 5000 PROFESSIONAL SERVICES 9536 3536 6000 BANK & CREDIT CARD FEES 7726 7726 3969 3506 463 480921 420837 55084 5000 99389 83043 7738 5342 2763 13609 53 109943 101994 726 4943 726 4943 X 109217 97051 109217 97051 109943 101994 -12166 X false false X 51380 616371 669873 548508 468755 2354887 51380 616371 669873 548508 468755 2354887 2354887 2354887 1.00000 X true MAKE-A-WISH GREATER BAY AREA 1333 BROADWAY 200 OAKLAND CA 94612 942958481 501 C3 42000 GENERAL OPERATIONS YOUTH NAAVIGATION CENTER 2000 W BRIGGSMORE AVE MODESTO CA 95350 941725620 501 C3 7000 GENERAL OPERATIONS EAST PALO ALTO KIDS FOUNDATION PO BOX 50542 PALO ALTO CA 94303 770359913 501 C3 7000 GENERAL OPERATIONS SIDE BY SIDE 300 SUNNY HILLS DR SAN ANSELMO CA 94960 941156301 501 C3 7000 GENERAL OPERATIONS PROJECT NIGHT NIGHT 1800 GOUGH ST SAN FRANCISCO CA 94109 202877016 501 C3 7000 GENERAL OPERATIONS CHILDRENS BOOK PROJECT 3433 21ST STREET SAN FRANCISCO CA 94110 943229734 501 C3 7000 GENERAL OPERATIONS HORIZONS 250 VALENCIA STREET SAN FRANCISCO CA 94103 943397589 501 C3 7000 GENERAL OPERATIONS 7 X 31000 FMV X 1 12000 FMV X 1 30000 FMV X 1 4500 FMV X 1 5000 FMV false false false FORM 990 - ORGANIZATION'S MISSION FOCF IS OPERATED ENTIRELY BY AN UNPAID, VOLUNTEER BOARD; WE HAVE NO SALARIED STAFF, AND OUR OPERATING EXPENSES RELATE DIRECTLY TO THE FOG RALLY AND ITS FUNDRAISING ACTIVITIES. EACH YEAR, THE ORGANIZATION CONDUCTS AN ANNUAL CHARITY CAR RALLY, AND AFTER COVERING EVENT COSTS FROM RALLY REVENUES AND SPONSORSHIPS, NET PROCEEDS ARE DONATED TO YOUTH-FOCUSED CHARITIES RECOMMENDED BY PARTICIPANTS AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS. FORM 990 THE FERRARI OWNERS CHARITABLE FOUNDATION IS GOVERNED BY AN ENTIRELY VOLUNTEER BOARD, AND NO OFFICERS, DIRECTORS, OR BOARD MEMBERS RECEIVE ANY SALARIES OR COMPENSATION FROM THE ORGANIZATION. EVENT AND RALLY-RELATED COSTS (INCLUDING GALA, MEALS, AND ASSOCIATED PROFESSIONAL SERVICES) ARE DIRECTLY TIED TO FUNDRAISING FOR MAKE-A-WISH AND YOUTH-FOCUSED CHARITABLE PROGRAMS, AND ARE NECESSARY TO GENERATE THE CONTRIBUTIONS AND GRANTS REPORTED ON FORM 990 FORM 990, PAGE 2, PART III, LINE 4A IN 2024, THE FOG RALLY JOINTLY BENEFITED MAKE-A-WISH FOUNDATION AND THE FERRARI OWNERS CHARITABLE FOUNDATION (FOCF) FUND FOR KIDS. THIS YEAR MARKED THE ELEVENTH CONSECUTIVE YEAR OF OUR PARTNERSHIP WITH MAKE-A-WISH AND THE FIFTH YEAR OF THE FUND FOR KIDS. FUNDRAISING EFFORTS GENERATED 42,000 FOR MAKE-A-WISH, BRINGING FOCFS CUMULATIVE SUPPORT FOR MAKE-A-WISH TO MORE THAN 2,000,000 AND HELPING ENABLE OVER 200 WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. IN ADDITION, THE 2024 FOG RALLY RAISED 42,000 FOR THE FOCF FUND FOR KIDS, BRINGING CUMULATIVE FUND FOR KIDS SUPPORT TO OVER 400,000. THESE DOLLARS ARE DISTRIBUTED AS GRANTS TO YOUTH-SERVING ORGANIZATIONS IN THE BAY AREA, EXPANDING ACCESS TO EDUCATION, LITERACY, AND BASIC RESOURCES FOR DISADVANTAGED CHILDREN. IN 2024, FOG RALLY RAISED 84,000 IN CASH GRANTS AND APPROX. 82,500 IN IN-KIND CONTRIBUTIONS (AUCTION ITEMS, EXPERIENCES, AND SERVICES). NET PROCEEDS FUNDED MAKE-A-WISH (11TH CONSECUTIVE YEAR) AND OUR FOCF FUND FOR KIDS, PROVIDING GRANTS TO SIX ADDITIONAL YOUTH-SERVING NONPROFITS. FORM 990, PART VI 01. FORM 990 GOVERNING BODY REVIEW (PART VI, LINE 11) EXTERNAL CPA FIRM PREPARES FORM 990 WHICH IS REVIEWED, APPROVED, SIGNED BY TREASURER WHO EMAILS TO BOARD MEMBERS PRIOR TO FILING. 02.CONFLICT OF INTEREST POLICY COMPLIANCE (PART VI, LINE 12C) ALL DIRECTORS ANNUALLY SIGN THE CONFLICT OF INTEREST POLICY AND ARE ASKED TO VERBALLY CONFIRM BY THE BOARD CHAIRPERSON OR TREASURER. 03. GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AND SELECTED MATERIALS ARE AVAILABLE ONLINE. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM BASED ON FINANCIAL RECORDS AND SUPPORTING DOCUMENTATION PROVIDED BY THE FERRARI OWNERS CHARITABLE FOUNDATION. THE TREASURER REVIEWS THE COMPLETE DRAFT RETURN, INCLUDING ALL SCHEDULES, FOR ACCURACY AND CONSISTENCY. AFTER THIS REVIEW, THE DRAFT FORM 990 IS DISTRIBUTED TO ALL MEMBERS OF THE GOVERNING BOARD, WHO HAVE THE OPPORTUNITY TO ASK QUESTIONS AND REQUEST CHANGES BEFORE THE RETURN IS FINALIZED AND FILED WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C ALL DIRECTORS REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. POTENTIAL CONFLICTS ARE DISCLOSED IN WRITING AND REVIEWED BY THE BOARD CHAIR AND TREASURER, AND ANY AFFECTED DIRECTOR IS RECUSED FROM RELATED DELIBERATIONS AND VOTES. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AND SELECTED MATERIALS ARE AVAILABLE ONLINE. FORM 990, PART IX, LINE 11G PROFESSIONAL SERVICES 50,363 33,000 0 FORM 990, PART XI 04. EXPLANATION OF OTHER CHANGES IN NET ASSETS OR FUND BALANCES (PART XI, LINE 9) ROUNDING DIFFERENCE