Nonprofit · EIN 33-0445623
DOWNING FAMILY FOUNDATION
Tax-exempt · SAN DIEGO, CA 92110
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $350,642 | $125,298 | $225,344 | $2,837,975 | $0 | $2,837,975 |
| December 31, 2024 | 990-PF | $191,409 | $150,698 | $40,711 | $2,612,631 | $0 | $2,612,631 |
| December 31, 2023 | 990-PF | $610,430 | $137,170 | $473,260 | $2,571,920 | $0 | $2,571,920 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $258,094
- Interest
- $1,666
- Net gain from sales of assets
- $90,882
Expenses
- Grants and similar amounts paid
- $96,000
- Disbursements for charitable purposes
- $96,000
- Excise tax on investment income
- $4,702
Balance sheet and other
- Total assets, start of year
- $2,612,631
- Total assets, end of year
- $2,837,975
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,837,975
- Fair market value of assets
- $3,583,852
- Qualifying distributions
- $96,000
- Net investment income
- $350,642
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TRACY DOWNING 790 NEPTUNE AVENUE, ENCINITAS, CA 92024 | President | 20 | $0 |
| JOHN DOWNING 790 NEPTUNE AVENUE, ENCINITAS, CA 92024 | Executive Dir. | 5 | $0 |
| TONI M LEADINGHAM 2052 GALVESTON STREET, SAN DIEGO, CA 921101303 | CFO | 1 | $0 |
| ZACHARY DOWNING 790 NEPTUNE AVENUE, ENCINITAS, CA 92024 | Corp Secretary | 5 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TRACY DOWNING 790 NEPTUNE AVENUE, ENCINITAS, CA 92024 | President | 20 | $0 |
| JOHN DOWNING 790 NEPTUNE AVENUE, ENCINITAS, CA 92024 | Executive Dir. | 5 | $0 |
| TONI M LEADINGHAM 2052 GALVESTON STREET, SAN DIEGO, CA 921101303 | CFO | 1 | $0 |
| ZACHARY DOWNING 790 NEPTUNE AVENUE, ENCINITAS, CA 92024 | Corp Secretary | 5 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TRACY DOWNING 790 NEPTUNE AVENUE, ENCINITAS, CA 92024 | President | 20 | $0 |
| JOHN DOWNING 790 NEPTUNE AVENUE, ENCINITAS, CA 92024 | Executive Dir. | 5 | $0 |
| TONI M LEADINGHAM 2052 GALVESTON STREET, SAN DIEGO, CA 921101303 | CFO | 1 | $0 |
| ZACHARY DOWNING 790 NEPTUNE AVENUE, ENCINITAS, CA 92024 | Corp Secretary | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 2052 GALVESTON ST, SAN DIEGO, CA 92110-1303
- In care of
- % JOHN DOWNING
- Signed the 990-PF
- TONI M LEADINGHAM, CFO
- Phone
- (619) 275-2272
- Return prepared by
- Toni M Leadingham CPA
California records
California keeps its own records of charities and corporations. Search them by EIN 33-0445623 or by the name DOWNING FAMILY FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 33-0445623
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $2,837,975
- Income (IRS master file)
- $822,848
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $350,642 | $125,298 | $2,837,975 | XML |
| 990-PF | December 2024 | $191,409 | $150,698 | $2,612,631 | IRS |
| 990-PF | December 2023 | $610,430 | $137,170 | $2,571,920 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 33-0445623).
Questions about DOWNING FAMILY FOUNDATION
- What is the EIN of DOWNING FAMILY FOUNDATION?
- The employer identification number (EIN) of DOWNING FAMILY FOUNDATION is 33-0445623.
- Is DOWNING FAMILY FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to DOWNING FAMILY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does DOWNING FAMILY FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of DOWNING FAMILY FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did DOWNING FAMILY FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of DOWNING FAMILY FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does DOWNING FAMILY FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $350,642, expenses of $125,298 and total assets of $2,837,975 at year end.
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