2026-09-22T16:51:57-05:00 2025-12-31 423603499 EIDE BAILLY ADVISORY LLC 2355 E CAMELBACK RD STE 900 PHOENIX AZ 850169065 990PF 2025-01-01 562628169 HELMUT KIFFMANN FAMILY FOUNDATION HELM 8584551900 8380 MIRAMAR MALL 233 SAN DIEGO CA 92121 HELMUT KIFFMANN PRESIDENT 8584551900 2026-09-11 1 KAREN L PECK P00487608 4803151040 2026-09-11 2025 X 0 X 3775 X 31714 31714 627856 3066432 627856 85 85 663430 659655 0 0 0 3775 1887 1888 12403 12403 0 309 309 0 16487 14599 1888 3055307 3055307 3071794 14599 3057195 -2408364 645056 98214 2748679 0 0 2846893 0 0 0 0 X 0 0 0 0 2846893 0 2846893 0 2846893 0 2846893 -2408364 0 438529 438529 0 THE NORTHERN TRUST COMPANY 3105 P 155558 151715 3843 3843 THE NORTHERN TRUST COMPANY 3105 P 2910874 2286861 624013 624013 627856 8966 0 8966 0 8966 11691 0 0 0 11691 0 2725 2725 0 0 0 0 0 0 0 0 0 0 1 1 1 CA 1 0 0 0 1 1 N/A HELMUT KIFFMANN 8584551900 8380 MIRAMAR MALL 233 SAN DIEGO CA 92121 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HELMUT KIFFMANN 8380 MIRAMAR MALL 233 SAN DIEGO CA 92121 PRESIDENT 0.10 0 0 0 PATRICIA MOORE 8380 MIRAMAR MALL 233 SAN DIEGO CA 92121 SECRETARY, CFO 0.10 0 0 0 MARYANN MOORE 8380 MIRAMAR MALL 233 SAN DIEGO CA 92121 DIRECTOR 0.10 0 0 0 NONE 0 NONE 0 0 1520384 287739 0 1808123 0 0 1808123 27122 1781001 89050 89050 8966 8966 80084 0 80084 0 80084 3057195 0 3057195 80084 0 0 4093 399948 951506 1279808 2635355 3057195 0 0 0 80084 2977111 0 0 5612466 0 0 0 0 0 0 4093 5608373 399948 951506 1279808 2977111 HELMUT KIFFMANN PATRICIA MOORE X COMMUNITY RESOURCE CENTER 650 SECOND STREET ENCINITAS CA 92024 NONE PC GENERAL FUND 2000 YMCA 200 SAXONY ROAD ENCINITAS CA 92024 NONE PC GENERAL FUND 17900 SAN DIEGO FOUNDATION 2508 HISTORIC DECATUR RD STE 200 SAN DIEGO CA 92106 NONE PC DONOR ADVISED FUND 3015407 SAN DIEGO FOUNDATION 2508 HISTORIC DECATUR RD STE 200 SAN DIEGO CA 92106 NONE PC SAFE & STABLE HOUSING FUND 20000 3055307 0 14 31714 01 85 18 627856 0 659655 0 659655 0 0 0 0 0 0 0 0 0 0 TAX PREPARATION 3775 1887 1888 SAN DIEGO FOUNDATION 2508 HISTORIC DECATUR RD STE 200 SAN DIEGO CA 92106 CASH 3015407 STATEMENT REGARDING QUALIFYING DISTRIBUTION AND TRANSFER OF ASSETS TAX YEAR ENDED DECEMBER 31, 2025 DURING 2025, THE FOUNDATION UNDERTOOK A STRATEGIC CHARITABLE INITIATIVE TO TRANSFER SUBSTANTIALLY ALL OF ITS REMAINING CHARITABLE ASSETS TO THE SAN DIEGO FOUNDATION, A PUBLICLY SUPPORTED CHARITABLE ORGANIZATION DESCRIBED IN INTERNAL REVENUE CODE SECTIONS 170(B)(1)(A)(VI) AND 509(A)(1), LOCATED AT: THE SAN DIEGO FOUNDATION 2508 HISTORIC DECATUR ROAD, SUITE 200 SAN DIEGO, CALIFORNIA 92106 AS PART OF THIS INITIATIVE, THE FOUNDATION MADE AGGREGATE CHARITABLE TRANSFERS TOTALING $3,015,407 DURING AUGUST AND SEPTEMBER 2025. THE TRANSFER CONSISTED OF CASH CONTRIBUTED EXCLUSIVELY FOR CHARITABLE PURPOSES AND TO FURTHER THE FOUNDATION'S EXEMPT MISSION. THE FOUNDATION'S BOARD OF DIRECTORS (OR TRUSTEES) DETERMINED THAT DIRECTING THESE ASSETS TO THE SAN DIEGO FOUNDATION WOULD PROVIDE LONG-TERM STEWARDSHIP OF THE CHARITABLE FUNDS WHILE CONTINUING TO SUPPORT CHARITABLE ACTIVITIES AND PROGRAMS CONSISTENT WITH THE FOUNDATION'S HISTORIC PHILANTHROPIC OBJECTIVES. THE TRANSFER WAS MADE PURSUANT TO THE FOUNDATION'S GOVERNING DOCUMENTS AND IN FURTHERANCE OF ITS EXEMPT PURPOSE UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE FOUNDATION RECEIVED NO GOODS, SERVICES, OR OTHER CONSIDERATION IN EXCHANGE FOR THE CONTRIBUTION. THE TRANSFER REPRESENTED AN IRREVOCABLE CHARITABLE DISTRIBUTION FOR PUBLIC CHARITABLE PURPOSES. THE FUNDS WERE TRANSFERRED TO AN ORGANIZATION CLASSIFIED AS A PUBLIC CHARITY AND ARE INTENDED TO BE USED SOLELY FOR CHARITABLE AND PHILANTHROPIC PURPOSES CONSISTENT WITH APPLICABLE FEDERAL AND STATE LAW. ACCORDINGLY, THE FOUNDATION TREATS THE TRANSFER AS A QUALIFYING CHARITABLE DISTRIBUTION FOR PURPOSES OF SECTIONS 4942 AND 4945 OF THE INTERNAL REVENUE CODE AND REPORTS THE DISTRIBUTION ON THE APPLICABLE SCHEDULES AND PARTS OF FORM 990-PF FOR THE TAX YEAR ENDED DECEMBER 31, 2025. THIS STATEMENT IS PROVIDED TO SUPPLEMENT THE INFORMATION REPORTED ON FORM 990-PF AND TO DOCUMENT THE NATURE AND PURPOSE OF THE FOUNDATION'S SIGNIFICANT CHARITABLE TRANSFER TO THE SAN DIEGO FOUNDATION DURING 2025. STATE-LAW DISSOLUTION AND FEDERAL TAX TERMINATION OFTEN OCCUR ON DIFFERENT TIMELINES. THE FOUNDATION REMAINS ACTIVE ONLY BECAUSE DISSOLUTION WITH THE STATE HAS NOT YET BEEN COMPLETED. UNREALIZED LOSS 438529 OTHER 1099 INCOME 85 85 85 ADVISOR FEES 12403 12403 0 FOREIGN TAXES 309 309 0