League of California Community Foundations

Sonora, CA | https://www.lccf.org

GuideStar Charity Check

EIN: 45-5125583

Contributions tax deductible
as of November 2023

IRS BMF 509(a)(1)
as of November 13, 2023

View summary

Charity Check report

Mission

The League of California Community Foundations builds and strengthens California’s communities by fostering collaboration and learning among the state’s community foundations.

Ruling year info

2013

Chief Executive Officer

Laura Seaman

Main address

PO Box 4793

Sonora, CA 94370 USA

Show more contact info

EIN

45-5125583

Subject area info

Arts and culture

Philanthropy

Health

Community and economic development

Human services

Show more subject areas

Population served info

Children and youth

Adults

Ethnic and racial groups

Social and economic status

Health

NTEE code info

Community Foundations (T31)

IRS subsection

501(c)(3) Public Charity

IRS filing requirement

This organization is required to file an IRS Form 990 or 990-EZ.

Tax forms

Show Forms 990

Communication

Programs and results

What we aim to solve

This profile needs more info.

If it is your nonprofit, add a problem overview.

Our programs

SOURCE: Self-reported by organization

What are the organization's current programs, how do they measure success, and who do the programs serve?

Community foundation collaboration and learning

Fostering collaboration and learning among the state’s community foundations.

Population(s) Served

Adults

Where we work

External reviews

How we listen

SOURCE: Self-reported by organization

Seeking feedback from people served makes programs more responsive and effective. Here’s how this organization is listening.

We demonstrated a willingness to learn more by reviewing resources about feedback practice.

We shared information about our current feedback practices.

How is your organization using feedback from the people you serve?

To identify and remedy poor client service experiences, To identify bright spots and enhance positive service experiences, To make fundamental changes to our programs and/or operations, To inform the development of new programs/projects, To strengthen relationships with the people we serve
Which of the following feedback practices does your organization routinely carry out?
What challenges does the organization face when collecting feedback?

We don't have any major challenges to collecting feedback

Financials

League of California Community Foundations

Fiscal year: Jan 01 - Dec 31

Financial documents

Revenue vs. expenses: breakdown

SOURCE: IRS Form 990

NET GAIN/LOSS: in

Note: When component data are not available, the graph displays the total Revenue and/or Expense values.

Liquidity in 2022

SOURCE: IRS Form 990

41.38

Average of 51.80 over 10 years

Months of cash in 2022

SOURCE: IRS Form 990

17.3

Average of 4.8 over 10 years

Fringe rate in 2022

SOURCE: IRS Form 990

19%

Average of 8% over 10 years

Funding sources

Source: IRS Form 990

Assets & liabilities

Source: IRS Form 990

Financial data

SOURCE: IRS Form 990

Digitizing IRS form 990 data

League of California Community Foundations

Revenue & expenses

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

Fiscal year ending: Download Data

Revenue
Contributions	$349,662
Government Grants	$0
Program Services	$0
Investments	$947
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$350,609

Expenses
Program Services	$73,917
Administration	$25,837
Fundraising	$0
Total Expenses	$99,754
Net Gain/Loss	$250,855

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$0
Information Technology Expenses	$0
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$5,837
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$120,880
Program Services	$34,050
Investments	$709
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$155,639

Expenses
Grants	$0
Salaries & Employee Benefits	$0
Professional Fees	$97,273
Occupancy	$0
Printing, Publications, Postage, etc.	$0
Other Expenses	$38,774
Total Expenses	$136,047
Net Gain/Loss	$19,592

Revenue
Contributions	$131,460
Program Services	$4,050
Investments	$1,815
Special Events	$0
Sales	$0
Other	$5,480
Total Revenue	$142,805

Expenses
Grants	$0
Salaries & Employee Benefits	$0
Professional Fees	$109,575
Occupancy	$0
Printing, Publications, Postage, etc.	$0
Other Expenses	$27,086
Total Expenses	$136,661
Net Gain/Loss	$6,144

Revenue
Contributions	$132,048
Program Services	$7,475
Investments	$3,933
Special Events	$0
Sales	$4,797
Other	$6,471
Total Revenue	$154,724

Expenses
Grants	$0
Salaries & Employee Benefits	$0
Professional Fees	$111,748
Occupancy	$0
Printing, Publications, Postage, etc.	$0
Other Expenses	$32,284
Total Expenses	$144,032
Net Gain/Loss	$10,692

Revenue
Contributions	$0
Program Services	$154,481
Investments	$2,234
Special Events	$0
Sales	$8,996
Other	$0
Total Revenue	$165,711

Expenses
Grants	$0
Salaries & Employee Benefits	$0
Professional Fees	$121,186
Occupancy	$0
Printing, Publications, Postage, etc.	$0
Other Expenses	$36,559
Total Expenses	$157,745
Net Gain/Loss	$7,966

Revenue
Contributions	$0
Program Services	$144,710
Investments	$2,355
Special Events	$0
Sales	$16,974
Other	$0
Total Revenue	$164,039

Expenses
Grants	$0
Salaries & Employee Benefits	$0
Professional Fees	$130,701
Occupancy	$0
Printing, Publications, Postage, etc.	$0
Other Expenses	$21,160
Total Expenses	$151,861
Net Gain/Loss	$12,178

Revenue
Contributions	$0
Program Services	$158,136
Investments	$2,446
Special Events	$0
Sales	$394
Other	$0
Total Revenue	$160,976

Expenses
Grants	$0
Salaries & Employee Benefits	$120,397
Professional Fees	$89,571
Occupancy	$0
Printing, Publications, Postage, etc.	$0
Other Expenses	$37,421
Total Expenses	$247,389
Net Gain/Loss	($86,413)

Revenue
Contributions	$33,000
Government Grants	$0
Program Services	$291,994
Investments	$6,054
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$331,048

Expenses
Program Services	$262,370
Administration	$0
Fundraising	$0
Total Expenses	$262,370
Net Gain/Loss	$68,678

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$270
Information Technology Expenses	$0
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$2,082
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$4,644,403
Government Grants	$0
Program Services	$334,365
Investments	$4,301
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$4,983,069

Expenses
Program Services	$2,798,353
Administration	$123,950
Fundraising	$6,124
Total Expenses	$2,928,427
Net Gain/Loss	$2,054,642

Functional expenses
Accounting Fees	$16,595
Advertising & Promotion	$0
Information Technology Expenses	$1,599
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$3,595
Professional Fundraising Expenses	$0

Revenue
Contributions	$339,076
Government Grants	$0
Program Services	$322,972
Investments	$37,026
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$699,074

Expenses
Program Services	$1,086,072
Administration	$131,532
Fundraising	$6,249
Total Expenses	$1,223,853
Net Gain/Loss	($524,779)

Functional expenses
Accounting Fees	$14,230
Advertising & Promotion	$0
Information Technology Expenses	$8,171
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$5,104
Professional Fundraising Expenses	$0

Revenue
Contributions	$564,722
Government Grants	$0
Program Services	$391,575
Investments	$1,425
Special Events	$0
Sales	$0
Other	($3,343)
Total Revenue	$954,379

Expenses
Program Services	$893,403
Administration	$162,686
Fundraising	$7,756
Total Expenses	$1,063,845
Net Gain/Loss	($109,466)

Functional expenses
Accounting Fees	$11,125
Advertising & Promotion	$0
Information Technology Expenses	$5,819
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$6,068
Professional Fundraising Expenses	$0

League of California Community Foundations

Balance sheet

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

The balance sheet gives a snapshot of the financial health of an organization at a particular point in time. An organization's total assets should generally exceed its total liabilities, or it cannot survive long, but the types of assets and liabilities must also be considered. For instance, an organization's current assets (cash, receivables, securities, etc.) should be sufficient to cover its current liabilities (payables, deferred revenue, current year loan, and note payments). Otherwise, the organization may face solvency problems. On the other hand, an organization whose cash and equivalents greatly exceed its current liabilities might not be putting its money to best use.

Fiscal year ending: Download Data

Assets	Jan 01, 2012	Dec 31, 2012	Change
Contributions	$349,662
Cash & Equivalents	$0	$250,855	$250,855
Accounts Receivable	$0	$0	$0
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$0	$0	$0
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$0	$0	$0
Other	$0	$0	$0
Total Assets	$0	$250,855	$250,855

Liabilities	Jan 01, 2012	Dec 31, 2012	Change
Accounts Payable	$0	$0	$0
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$0	$0	$0
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$0	$0	$0
Total Liabilities	$0	$0	$0

Fund balance	Jan 01, 2012	Dec 31, 2012	Change
Temporarily Restricted Net Assets	$0	$0	$0
Permanently Restricted Net Assets	$0	$0	$0
Total Restricted Net Assets	$0	$0	$0
Unrestricted Net Assets	$0	$250,855	$250,855
Net Assets	$0	$250,855	$250,855

Assets	Jan 01, 2013	Dec 31, 2013	Change
Contributions	$120,880
Cash & Equivalents	$250,855	$270,447	$19,592
Fixed Assets (LBE - Depreciation)	$0	$0	$0
Other	$0	$0	$0
Total Assets	$250,855	$270,447	$19,592

Liabilities	Jan 01, 2013	Dec 31, 2013	Change
Total Liabilities	$0	$0	$0

Fund balance	Jan 01, 2013	Dec 31, 2013	Change
Net Assets	$250,855	$270,447	$19,592

Assets	Jan 01, 2014	Dec 31, 2014	Change
Contributions	$131,460
Cash & Equivalents	$270,447	$290,809	$20,362
Fixed Assets (LBE - Depreciation)	$0	$0	$0
Other	$0	$0	$0
Total Assets	$270,447	$290,809	$20,362

Liabilities	Jan 01, 2014	Dec 31, 2014	Change
Total Liabilities	$0	$14,218	$14,218

Fund balance	Jan 01, 2014	Dec 31, 2014	Change
Net Assets	$270,447	$276,591	$6,144

Assets	Jan 01, 2015	Dec 31, 2015	Change
Contributions	$132,048
Cash & Equivalents	$290,809	$319,160	$28,351
Fixed Assets (LBE - Depreciation)	$0	$0	$0
Other	$0	$0	$0
Total Assets	$290,809	$319,160	$28,351

Liabilities	Jan 01, 2015	Dec 31, 2015	Change
Total Liabilities	$14,218	$48,038	$33,820

Fund balance	Jan 01, 2015	Dec 31, 2015	Change
Net Assets	$276,591	$271,122	($5,469)

Assets	Jan 01, 2016	Dec 31, 2016	Change
Contributions	$0
Cash & Equivalents	$319,160	$283,539	($35,621)
Fixed Assets (LBE - Depreciation)	$0	$0	$0
Other	$0	$0	$0
Total Assets	$319,160	$283,539	($35,621)

Liabilities	Jan 01, 2016	Dec 31, 2016	Change
Total Liabilities	$48,038	$0	($48,038)

Fund balance	Jan 01, 2016	Dec 31, 2016	Change
Net Assets	$271,122	$283,539	$12,417

Assets	Jan 01, 2017	Dec 31, 2017	Change
Contributions	$0
Cash & Equivalents	$283,539	$308,521	$24,982
Fixed Assets (LBE - Depreciation)	$0	$0	$0
Other	$0	$0	$0
Total Assets	$283,539	$308,521	$24,982

Liabilities	Jan 01, 2017	Dec 31, 2017	Change
Total Liabilities	$0	$0	$0

Fund balance	Jan 01, 2017	Dec 31, 2017	Change
Net Assets	$283,539	$308,521	$24,982

Assets	Jan 01, 2018	Dec 31, 2018	Change
Contributions	$0
Cash & Equivalents	$308,521	$218,601	($89,920)
Fixed Assets (LBE - Depreciation)	$0	$0	$0
Other	$0	$0	$0
Total Assets	$308,521	$218,601	($89,920)

Liabilities	Jan 01, 2018	Dec 31, 2018	Change
Total Liabilities	$0	$4,510	$4,510

Fund balance	Jan 01, 2018	Dec 31, 2018	Change
Net Assets	$308,521	$214,091	($94,430)

Assets	Jan 01, 2019	Dec 31, 2019	Change
Contributions	$33,000
Cash & Equivalents	$71,774	$132,975	$61,201
Accounts Receivable	$0	$0	$0
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$0	$0	$0
Investment, Securities	$146,827	$163,774	$16,947
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$0	$0	$0
Other	$0	$0	$0
Total Assets	$218,601	$296,749	$78,148

Liabilities	Jan 01, 2019	Dec 31, 2019	Change
Accounts Payable	$4,510	$975	($3,535)
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$0	$0	$0
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$0	$0	$0
Total Liabilities	$4,510	$975	($3,535)

League of California Community Foundations

Financial trends analysis Glossary & formula definitions

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

This snapshot of League of California Community Foundations’s financial trends applies Nonprofit Finance Fund® analysis to data hosted by GuideStar. While it highlights the data that matter most, remember that context is key – numbers only tell part of any story.

Created in partnership with

Fiscal year: Jan 01 - Dec 31 View full report Download data

Business model indicators

Profitability	2012	2019	2020	2021	2022
Unrestricted surplus (deficit) before depreciation	$250,855	$81,683	$92,971	$25,480	-$51,163
As % of expenses	251.5%	31.1%	3.2%	2.1%	-4.8%
Unrestricted surplus (deficit) after depreciation	$250,855	$81,683	$92,971	$25,480	-$51,163
As % of expenses	251.5%	31.1%	3.2%	2.1%	-4.8%

Revenue composition
Total revenue (unrestricted & restricted)	$350,609	$331,048	$4,983,069	$699,074	$954,379
Total revenue, % change over prior year	0.0%	0.0%	1405.2%	-86.0%	36.5%
Program services revenue	0.0%	88.2%	6.7%	46.2%	41.0%
Membership dues	26.0%	0.0%	0.0%	0.0%	0.0%
Investment income	0.3%	1.8%	0.0%	0.1%	0.1%
Government grants	0.0%	0.0%	0.0%	0.0%	0.0%
All other grants and contributions	73.7%	10.0%	93.2%	48.5%	59.2%
Other revenue	0.0%	0.0%	0.1%	5.2%	-0.4%

Expense composition
Total expenses before depreciation	$99,754	$262,370	$2,928,427	$1,223,853	$1,063,845
Total expenses, % change over prior year	0.0%	0.0%	1016.1%	-58.2%	-13.1%
Personnel	0.0%	43.8%	7.1%	17.0%	26.1%
Professional fees	84.0%	39.2%	3.3%	14.1%	16.4%
Occupancy	0.0%	0.0%	0.0%	0.0%	0.0%
Interest	0.0%	0.0%	0.0%	0.0%	0.0%
Pass-through	0.0%	0.0%	88.8%	65.8%	51.7%
All other expenses	16.0%	16.9%	0.8%	3.1%	5.8%

Full cost components (estimated)	2012	2019	2020	2021	2022
Total expenses (after depreciation)	$99,754	$262,370	$2,928,427	$1,223,853	$1,063,845
One month of savings	$8,313	$21,864	$244,036	$101,988	$88,654
Debt principal payment	$0	$0	$0	$0	$0
Fixed asset additions	$0	$0	$0	$0	$0
Total full costs (estimated)	$108,067	$284,234	$3,172,463	$1,325,841	$1,152,499

Capital structure indicators

Liquidity	2012	2019	2020	2021	2022
Months of cash	30.2	6.1	9.0	16.1	17.3
Months of cash and investments	30.2	13.6	9.8	18.2	19.2
Months of estimated liquid unrestricted net assets	30.2	13.5	1.6	4.1	4.1

Balance sheet composition	2012	2019	2020	2021	2022
Cash	$250,855	$132,975	$2,199,149	$1,640,590	$1,530,276
Investments	$0	$163,774	$183,586	$216,414	$172,469
Receivables	$0	$0	$0	$0	$0
Gross land, buildings, equipment (LBE)	$0	$0	$0	$0	$0
Accumulated depreciation (as a % of LBE)	0.0%	0.0%	0.0%	0.0%	0.0%
Liabilities (as a % of assets)	0.0%	0.3%	0.7%	2.2%	2.2%
Unrestricted net assets	$250,855	$295,774	$388,745	$414,225	$363,062
Temporarily restricted net assets	$0	N/A	N/A	N/A	N/A
Permanently restricted net assets	$0	N/A	N/A	N/A	N/A
Total restricted net assets	$0	$0	$1,977,402	$1,401,478	$1,302,700
Total net assets	$250,855	$295,774	$2,366,147	$1,815,703	$1,665,762

Key data checks

Key data checks	2012	2019	2020	2021	2022
Material data errors	No	No	No	No	No

Operations

The people, governance practices, and partners that make the organization tick.

Documents

Letter of Determination

Form 1023/1024 is not available for this organization

Chief Executive Officer

Laura Seaman

LinkedIn profile

Number of employees

Source: IRS Form 990

League of California Community Foundations

Officers, directors, trustees, and key employees

SOURCE: IRS Form 990

Compensation

Other

Show data for fiscal year

Compensation data

Download up to 5 most recent years of officer and director compensation data for this organization

There are no highest paid employees recorded for this organization.

League of California Community Foundations

Board of directors
as of 09/25/2023

SOURCE: Self-reported by organization

Board of directors data

Download the most recent year of board of directors data for this organization

Board chair

Heidi McPherson

The Community Foundation San Luis Obispo County

Term: 2022 - 2023

Susan True

Community Foundation Santa Cruz County

Fred Blackwell

San Francisco Foundation

Stacy Caldwell

Tahoe Truckee Community Foundation

Mark Stuart

San Diego Foundation

Terence Mulligan

Napa Valley Community Foundation

Adin Miller

Los Altos Mountain View Community Foundation

Megan Barber Allende

The Community Foundation of Mendocino County

Michelle Decker

Inland Empire Community Foundation

Marian Kaanon

Stanislaus Community Foundation

Gary Byrne

Community Foundation for San Benito County

Moses Zapien

Community Foundation of San Joaquin

Board leadership practices

SOURCE: Self-reported by organization

GuideStar worked with BoardSource, the national leader in nonprofit board leadership and governance, to create this section.

Board orientation and education
Does the board conduct a formal orientation for new board members and require all board members to sign a written agreement regarding their roles, responsibilities, and expectations? No
CEO oversight
Has the board conducted a formal, written assessment of the chief executive within the past year ? Yes
Ethics and transparency
Have the board and senior staff reviewed the conflict-of-interest policy and completed and signed disclosure statements in the past year? Yes
Board composition
Does the board ensure an inclusive board member recruitment process that results in diversity of thought and leadership? Yes
Board performance
Has the board conducted a formal, written self-assessment of its performance within the past three years? No

Organizational demographics

SOURCE: Self-reported; last updated 9/27/2021

Candid has made improvements to the race and ethnicity options.

Who works and leads organizations that serve our diverse communities? Candid partnered with CHANGE Philanthropy on this demographic section.

Leadership

The organization's leader identifies as:

Race & ethnicity

White/Caucasian/European

Gender identity

Female, Not transgender (cisgender)

Sexual orientation

Heterosexual or straight

Disability status

Person without a disability

Race & ethnicity

Gender identity

Sexual orientation

Disability

We do not display disability information for organizations with fewer than 15 staff.

Equity strategies

Last updated: 02/11/2021

GuideStar partnered with Equity in the Center - an organization that works to shift mindsets, practices, and systems to increase racial equity - to create this section. Learn more

Policies and processes

We seek individuals from various race backgrounds for board and executive director/CEO positions within our organization.
We have community representation at the board level, either on the board itself or through a community advisory board.
We help senior leadership understand how to be inclusive leaders with learning approaches that emphasize reflection, iteration, and adaptability.
We engage everyone, from the board to staff levels of the organization, in race equity work and ensure that individuals understand their roles in creating culture such that one’s race identity has no influence on how they fare within the organization.

League of California Community Foundations

Mission

Is this your nonprofit?

Programs and results

What we aim to solve

This profile needs more info.

Our programs

Community foundation collaboration and learning

Where we work

How we listen

Financials

Financial documents

Revenue vs. expenses: breakdown

Liquidity in 2022 info

41.38

Months of cash in 2022 info

17.3

Fringe rate in 2022 info

19%

Funding sources info

Assets & liabilities info

Financial data

Digitizing IRS form 990 data

League of California Community Foundations

League of California Community Foundations

League of California Community Foundations

Business model indicators

Capital structure indicators

Key data checks

Operations

Documents

Chief Executive Officer

Laura Seaman

Number of employees

League of California Community Foundations

Compensation data

League of California Community Foundations

Board of directors data

Heidi McPherson

Board leadership practices

Board orientation and education

CEO oversight

Ethics and transparency

Board composition

Board performance

Organizational demographics

Leadership

Race & ethnicity

Gender identity

Sexual orientation

Disability

Equity strategies

Liquidity in 2022

Months of cash in 2022

Fringe rate in 2022

Funding sources

Assets & liabilities