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← RANCHO SANTA FE FOUNDATION CHARITABLE SPECIAL ASSETS FUND

Form 990 for tax year 2025

Filed by RANCHO SANTA FE FOUNDATION CHARITABLE SPECIAL ASSETS FUND.

Totals

Total revenue
$0
Total expenses
$0
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$0
Investment income
$0
Other revenue
$0
Total assets, end of year
$735,495
Total liabilities, end of year
$31,497
Net assets or fund balances, end of year
$703,998
Program services expenses (Part IX)
$0
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
not reported

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,003 · end of year $2,003

  • 3 · Pledges and grants receivable

    beginning of year $733,492 · end of year $733,492

  • 25 · Other liabilities

    beginning of year $31,497 · end of year $31,497

  • 28 · Net assets with donor restrictions

    beginning of year $703,998 · end of year $703,998

Mission and programs · 2025

Mission

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.

Activities or mission (Part I)

SUPPORT THE CHARITABLE ASPECTS OF THE MISSION OF THE RANCHO SANTA FE FOUNDATION

  • 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.

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Ben Moraga

    PRESIDENT & CEO

    Total calculated
    $307,292
    From this org
    $0
    From related orgs
    $285,000
    Other
    $22,292
    Hours/week
    10 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $285,000 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $9,782 related
    Nontaxable benefits
    $0 + $12,510 related
    Filer's total
    $0 + $307,292 related
  • Gregory Hillgren

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Don Oliphant

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    2
  • Ron Kimura

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Richard Montano

    BOARD LIAISON

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • John Frager

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
THE PRESIDENT/CEO IS NOT COMPENSATED BY THE RANCHO SANTA FE FOUNDATION CHARITABLE SPECIAL ASSETS FUND. COMPENSATION IS PAID BY RANCHO SANTA FE FOUNDATION, THE ORGANIZATION'S SOLE MEMBER, AND IS SET BY ITS EXECUTIVE COMMITTEE USING COMPARABLE COMPENSATION DATA AND THE RESULTS OF THE ANNUAL PERFORMANCE REVIEW CONDUCTED BY THE BOARD CHAIR.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2025
Filed
17 September 2026
IRS schema version
2025v4.2
Source object
202602619349300920

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